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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.
Columbus McKinnon's Sloan Ratio for the quarter that ended in Mar. 2026 was 49.63%.
Warning Sign:
When sloan ratio (49.62)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Columbus McKinnon has a Sloan Ratio of 49.63%, indicating earnings are more likely to be made up of accruals.
Columbus McKinnon (FRA:VC3) 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, Columbus McKinnon has a Sloan Ratio of 49.63%, indicating earnings are more likely to be made up of accruals.
Columbus McKinnon Sloan Ratio % Related Terms
Columbus McKinnon Sloan Ratio % Historical Data
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The historical data trend for Columbus McKinnon'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:VC3 vs MTW, TWI, WNC: Sloan Ratio % Comparison
For the Farm & Heavy Construction Machinery subindustry, Columbus McKinnon'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.
Columbus McKinnon Sloan Ratio % vs Farm & Heavy Construction Machinery Industry
For the Farm & Heavy Construction Machinery industry and Industrials sector, Columbus McKinnon's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Columbus McKinnon'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.
Columbus McKinnon's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Columbus McKinnon's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -1.646 (Jun. 2025 ) + 3.915 (Sep. 2025 ) + 5.122 (Dec. 2025 ) + -206.069 (Mar. 2026 ) = €-199 Mil.
Columbus McKinnon's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -15.739 (Jun. 2025 ) + 15.678 (Sep. 2025 ) + 17.376 (Dec. 2025 ) + -144.287 (Mar. 2026 ) = €-127 Mil.
Columbus McKinnon's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -2.789 (Jun. 2025 ) + -2.665 (Sep. 2025 ) + -0.414 (Dec. 2025 ) + -2119.963 (Mar. 2026 ) = €-2,126 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.
Columbus McKinnon (FRA:VC3) has a Sloan Ratio % of 49.63% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Columbus McKinnon and its competitors.
Is Columbus McKinnon's Sloan Ratio % too high?
Columbus McKinnon's current Sloan Ratio % is 49.63%. Overall, Columbus McKinnon has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Columbus McKinnon's Sloan Ratio % compare to MTW and TWI?
Columbus McKinnon's Sloan Ratio % of 49.63% can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Sloan Ratio % depends on the Farm & Heavy Construction Machinery 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 Columbus McKinnon and its competitors. Columbus McKinnon's current Sloan Ratio % is 49.63%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Columbus McKinnon stock overvalued right now?
Based on GuruFocus' analysis, Columbus McKinnon (FRA:VC3) is currently considered Possible Value Trap. The stock's GF Value™ is €41.23, compared to a current price of €12.20 — trading 70.4% below its estimated fair value. The current Sloan Ratio % is 49.63%. Columbus McKinnon's overall GF Score™ is 55/100 with 8 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 Columbus McKinnon (FRA:VC3), the current Sloan Ratio % is 49.63% 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 Columbus McKinnon (FRA:VC3) Overvalued in 2026?
Based on GuruFocus' analysis, Columbus McKinnon stock appears to be undervalued.
The current stock price of €12.20 is trading 70.4% below its estimated GF Value™ of €41.23.
GuruFocus considers Columbus McKinnon to be Possible Value Trap.
Key valuation signals for FRA:VC3:
Sloan Ratio %: 49.63%
GF Value™: €41.23 vs. price of €12.20 (70.4% below fair value)
No single metric tells the full story. See the FRA:VC3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Columbus McKinnon Corp is a world'wide designer, manufacturer and marketer of intelligent motion solutions for material handling that move the world forward and improve lives by efficiently and ergonomically moving, lifting, positioning and securing materials. Key products include hoists, crane components, precision conveyor systems, rigging tools, light rail workstations and digital power and motion control systems. These are relevant, professional-grade solutions that solve its customers critical material handling requirements.The Company has one operating and reportable segment. It has presence in United State, Germany, Europe, Middle East, and Africa (Excluding Germany), Canada, Asia Pacific, and Latin America. It has majority of sales from United States.
55GF 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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