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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.
The Beauty Tech Group's Sloan Ratio for the quarter that ended in Dec. 2025 was -10.40%.
As of Dec. 2025, The Beauty Tech Group has a Sloan Ratio of -10.40%, indicating there is a warning stage of accrual build up.
The Beauty Tech Group (FRA:O67) 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 Dec. 2025, The Beauty Tech Group has a Sloan Ratio of -10.40%, indicating there is a warning stage of accrual build up.
The Beauty Tech Group Sloan Ratio % Related Terms
The Beauty Tech Group Sloan Ratio % Historical Data
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The historical data trend for The Beauty Tech Group'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, The Beauty Tech Group'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.
The Beauty Tech Group Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, The Beauty Tech Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where The Beauty Tech Group'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.
The Beauty Tech Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
The Beauty Tech Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 3.296 (Jun. 2025 ) + 8.148 (Dec. 2025 ) = €11.4 Mil.
The Beauty Tech Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -3.988 (Jun. 2025 ) + 39.143 (Dec. 2025 ) = €35.2 Mil.
The Beauty Tech Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -3.867 (Jun. 2025 ) + -3.318 (Dec. 2025 ) = €-7.2 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.
The Beauty Tech Group (FRA:O67) has a Sloan Ratio % of -10.40% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on The Beauty Tech Group and its competitors.
Is The Beauty Tech Group's Sloan Ratio % too high?
The Beauty Tech Group's current Sloan Ratio % is -10.40%. Overall, The Beauty Tech Group has a GF Score™ of 29/100, reflecting its overall financial health beyond just this single metric.
How does The Beauty Tech Group's Sloan Ratio % compare to PG and CL?
The Beauty Tech Group's Sloan Ratio % of -10.40% 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 The Beauty Tech Group and its competitors. The Beauty Tech Group's current Sloan Ratio % is -10.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Beauty Tech Group stock overvalued right now?
The Beauty Tech Group (FRA:O67) has a current Sloan Ratio % of -10.40%. The current Sloan Ratio % is -10.40%. The Beauty Tech Group's overall GF Score™ is 29/100 with 1 warning sign 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 The Beauty Tech Group (FRA:O67), the current Sloan Ratio % is -10.40% as of Dec. 2025. 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.
The Beauty Tech Group PLC operates in the at-home beauty technology market. It offers beauty treatment devices designed for home use, incorporating technologies such as LED light, radiofrequency, microcurrent, and laser-based treatments. The products are offered through CurrentBody Skin, ZIIP Beauty, and Tria Laser brands. The company distributes its products through direct-to-consumer e-commerce channels and selected retail partners. Its operating segments are: CurrentBody Skin, ZIIP Beauty, Tria Laser, and Third-Party. Maximum revenue is derived from the CurrentBody Skin segment, which offers LED masks, radio-frequency devices, and facial-cleansing tools. Geographically, it generates maximum revenue from the USA, and the rest from UK, Asia, the rest of Europe, and the rest of the world.
29GF Score
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