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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.
Sampo Oyj's Sloan Ratio for the quarter that ended in Mar. 2026 was 3.10%.
As of Mar. 2026, Sampo Oyj has a Sloan Ratio of 3.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Sampo Oyj (FRA:SMP) 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 Mar. 2026, Sampo Oyj has a Sloan Ratio of 3.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Sampo Oyj Sloan Ratio % Related Terms
Sampo Oyj Sloan Ratio % Historical Data
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The historical data trend for Sampo Oyj'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.
FRA:SMP vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, Sampo Oyj'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.
Sampo Oyj Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Sampo Oyj's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sampo Oyj'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.
Sampo Oyj's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Sampo Oyj's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 417 (Jun. 2025 ) + 757 (Sep. 2025 ) + 538 (Dec. 2025 ) + -46 (Mar. 2026 ) = €1,666 Mil.
Sampo Oyj's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 616 (Jun. 2025 ) + 296 (Sep. 2025 ) + 19 (Dec. 2025 ) + 38 (Mar. 2026 ) = €969 Mil.
Sampo Oyj's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -29 (Jun. 2025 ) + -31 (Sep. 2025 ) + -56 (Dec. 2025 ) + -13 (Mar. 2026 ) = €-129 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.
Sampo Oyj (FRA:SMP) has a Sloan Ratio % of 3.10% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Sampo Oyj and its competitors.
Is Sampo Oyj's Sloan Ratio % too high?
Sampo Oyj's current Sloan Ratio % is 3.10%. Overall, Sampo Oyj has a GF Score™ of 83/100, reflecting its overall financial health beyond just this single metric.
How does Sampo Oyj's Sloan Ratio % compare to BRK.A and AIG?
Sampo Oyj's Sloan Ratio % of 3.10% can be compared against companies in the Insurance 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 an Insurance company?
A good Sloan Ratio % depends on the Insurance 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 Sampo Oyj and its competitors. Sampo Oyj's current Sloan Ratio % is 3.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sampo Oyj stock overvalued right now?
Sampo Oyj (FRA:SMP) has a current Sloan Ratio % of 3.10%. The stock's GF Value™ is €9.17, compared to a current price of €9.26 — trading 1% above its estimated fair value. The current Sloan Ratio % is 3.10%. Sampo Oyj's overall GF Score™ is 83/100 with 2 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 Sampo Oyj (FRA:SMP), the current Sloan Ratio % is 3.10% as of Mar. 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 Sampo Oyj (FRA:SMP) Overvalued in 2026?
Based on GuruFocus' analysis, Sampo Oyj stock appears to be overvalued.
The current stock price of €9.26 is trading 1% above its estimated GF Value™ of €9.17.
Key valuation signals for FRA:SMP:
Sloan Ratio %: 3.10%
GF Value™: €9.17 vs. price of €9.26 (1% above fair value)
No single metric tells the full story. See the FRA:SMP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sampo is a leading Nordics-based insurer headquartered in Finland and listed in Helsinki. The company has operations in Denmark, Estonia, Finland, Norway, Lithuania, Latvia, and the United Kingdom. Sampo has four subsidiaries that mainly sell private insurance to retail customers. It is the largest property and casualty insurer in the Nordics. Headquartered in Sweden, and If also sells insurance in Denmark, Norway, and Finland. Topdanmark is a Danish property and casualty insurer focusing on personal lines insurance as well as agriculture and small and medium-size enterprises. Topdanmark has been rolled into the Nordics, and Hastings is a digital insurer that focuses on car, van, bike, and home insurance in the UK.
83GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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