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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
TRANSACTION Co's Sloan Ratio for the quarter that ended in Feb. 2026 was 0.00%.
As of Feb. 2026, TRANSACTION Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
TRANSACTION Co (FRA:MN0) Sloan Ratio % Explanation
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Feb. 2026, TRANSACTION Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
TRANSACTION Co Sloan Ratio % Related Terms
TRANSACTION Co Sloan Ratio % Historical Data
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The historical data trend for TRANSACTION Co's Sloan Ratio % can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the Household & Personal Products subindustry, TRANSACTION Co's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
TRANSACTION Co Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, TRANSACTION Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where TRANSACTION Co's Sloan Ratio % falls into.
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
TRANSACTION Co's Sloan Ratio for the fiscal year that ended in Aug. 2025 is calculated as
TRANSACTION Co's Net Income for the trailing twelve months (TTM) ended in Feb. 2026 was 6.58 (May. 2025 ) + 6.04 (Aug. 2025 ) + 6.818 (Nov. 2025 ) + 4.879 (Feb. 2026 ) = €24.3 Mil.
TRANSACTION Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Feb. 2026 was 0 (May. 2025 ) + 0 (Aug. 2025 ) + 0 (Nov. 2025 ) + 0 (Feb. 2026 ) = €0.0 Mil.
TRANSACTION Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Feb. 2026 was 0 (May. 2025 ) + 0 (Aug. 2025 ) + 0 (Nov. 2025 ) + 0 (Feb. 2026 ) = €0.0 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
TRANSACTION Co (FRA:MN0) has a Sloan Ratio % of 0.00% as of Feb. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on TRANSACTION Co and its competitors.
Is TRANSACTION Co's Sloan Ratio % too high?
TRANSACTION Co's current Sloan Ratio % is 0.00%. Overall, TRANSACTION Co has a GF Score™ of 97/100, reflecting its overall financial health beyond just this single metric.
How does TRANSACTION Co's Sloan Ratio % compare to PG and CL?
TRANSACTION Co's Sloan Ratio % of 0.00% can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for a Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on TRANSACTION Co and its competitors. TRANSACTION Co's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TRANSACTION Co stock overvalued right now?
TRANSACTION Co (FRA:MN0) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is €7.17, compared to a current price of €6.30 — trading 12.1% below its estimated fair value. The current Sloan Ratio % is 0.00%. TRANSACTION Co's overall GF Score™ is 97/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For TRANSACTION Co (FRA:MN0), the current Sloan Ratio % is 0.00% as of Feb. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is TRANSACTION Co (FRA:MN0) Overvalued in 2026?
Based on GuruFocus' analysis, TRANSACTION Co stock appears to be undervalued.
The current stock price of €6.30 is trading 12.1% below its estimated GF Value™ of €7.17.
Key valuation signals for FRA:MN0:
Sloan Ratio %: 0.00%
GF Value™: €7.17 vs. price of €6.30 (12.1% below fair value)
No single metric tells the full story. See the FRA:MN0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
TRANSACTION Co Ltd engages in the manufacture and sale of eco, lifestyle, and wellness products. The company sells made-to-order products and markets them directly to end-user companies, and also sells its original easy-to-order products to wholesalers. In addition, the company's products are sold to end-users, wholesalers, and others through e-commerce, mainly through its website. Its product portfolio comprises eco bags, fashionable pet wear, disinfecting wipes, masks, disinfectant spray, travel bags, and others, which are marketed through brands like Calulu, Motteru, Gowell, and Leaffresh.
97GF Score
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