Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
As of Mar. 2026, Productive Technologies Co has a Sloan Ratio of -2.35%, indicating the company is in the safe zone and there is no funny business with accruals.
Productive Technologies Co (FRA:SUT) 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, Productive Technologies Co has a Sloan Ratio of -2.35%, indicating the company is in the safe zone and there is no funny business with accruals.
Productive Technologies Co Sloan Ratio % Related Terms
Productive Technologies Co Sloan Ratio % Historical Data
* 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:SUT vs AMAT, LRCX, KLAC: Sloan Ratio % Comparison
For the Semiconductor Equipment & Materials subindustry, Productive Technologies 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.
Productive Technologies Co Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Productive Technologies Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Productive Technologies Co's Sloan Ratio % falls into.
Productive Technologies Co Sloan Ratio % Calculation
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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Productive Technologies Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -9.597 (Sep. 2025 ) + -12.194 (Mar. 2026 ) = €-21.79 Mil.
Productive Technologies Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -12.932 (Sep. 2025 ) + -7.849 (Mar. 2026 ) = €-20.78 Mil.
Productive Technologies Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -2.963 (Sep. 2025 ) + 7.485 (Mar. 2026 ) = €4.52 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.
Productive Technologies Co (FRA:SUT) has a Sloan Ratio % of -2.35% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Productive Technologies Co and its competitors.
Is Productive Technologies Co's Sloan Ratio % too high?
Productive Technologies Co's current Sloan Ratio % is -2.35%. Overall, Productive Technologies Co has a GF Score™ of 26/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Productive Technologies Co's Sloan Ratio % compare to AMAT and LRCX?
Productive Technologies Co's Sloan Ratio % of -2.35% can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Sloan Ratio % depends on the Semiconductors 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 Productive Technologies Co and its competitors. Productive Technologies Co's current Sloan Ratio % is -2.35%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Productive Technologies Co stock overvalued right now?
Based on GuruFocus' analysis, Productive Technologies Co (FRA:SUT) is currently considered Modestly Overvalued. The stock's GF Value™ is €0.02, compared to a current price of €0.02 — trading 15% above its estimated fair value. The current Sloan Ratio % is -2.35%. Productive Technologies Co's overall GF Score™ is 26/100 with 9 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 Productive Technologies Co (FRA:SUT), the current Sloan Ratio % is -2.35% 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 Productive Technologies Co (FRA:SUT) Overvalued in 2026?
Based on GuruFocus' analysis, Productive Technologies Co stock appears to be overvalued.
The current stock price of €0.02 is trading 15% above its estimated GF Value™ of €0.02.
GuruFocus considers Productive Technologies Co to be Modestly Overvalued.
Key valuation signals for FRA:SUT:
Sloan Ratio %: -2.35%
GF Value™: €0.02 vs. price of €0.02 (15% above fair value)
No single metric tells the full story. See the FRA:SUT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Productive Technologies Co Ltd is engaged in the business of productivity-driven equipment applied in semiconductor and solar cell businesses. It also operates an oil and gas production project in the PRC. It offers sustainable growth and supply chain re-optimization of the semiconductor and solar power market and is committed to high-productivity solutions to industrial manufacturers. It has two segments, including semiconductor and solar cells, and Oil and gas and others segments. It generates the majority of its revenue from the Oil and gas and others: this segment invests in and operates an upstream oil and gas business, LNG business, and generates income from the processing of oil and gas and LNG, as well as investing and managing energy-related and other industries and businesses.
26GF Score
Get the complete analysis for FRA:SUT
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:SUT has been successfully added to your 
