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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.
Forvia SE's Sloan Ratio for the quarter that ended in Dec. 2025 was -11.39%.
As of Dec. 2025, Forvia SE has a Sloan Ratio of -11.39%, indicating there is a warning stage of accrual build up.
Forvia SE (OTCPK:FURCF) 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, Forvia SE has a Sloan Ratio of -11.39%, indicating there is a warning stage of accrual build up.
Forvia SE Sloan Ratio % Related Terms
Forvia SE Sloan Ratio % Historical Data
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The historical data trend for Forvia SE'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 Auto Parts subindustry, Forvia SE'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.
Forvia SE Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Forvia SE's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Forvia SE'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.
Forvia SE'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.
Forvia SE's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -309.919 (Jun. 2025 ) + -2133.958 (Dec. 2025 ) = $-2,444 Mil.
Forvia SE's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 1420.877 (Jun. 2025 ) + 1546.019 (Dec. 2025 ) = $2,967 Mil.
Forvia SE's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -998.962 (Jun. 2025 ) + -897.775 (Dec. 2025 ) = $-1,897 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.
Forvia SE (FURCF) has a Sloan Ratio % of -11.39% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Forvia SE and its competitors.
Is Forvia SE's Sloan Ratio % too high?
Forvia SE's current Sloan Ratio % is -11.39%. Overall, Forvia SE has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Forvia SE's Sloan Ratio % compare to ORLY and AZO?
Forvia SE's Sloan Ratio % of -11.39% can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Sloan Ratio % depends on the Vehicles & Parts 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 Forvia SE and its competitors. Forvia SE's current Sloan Ratio % is -11.39%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Forvia SE stock overvalued right now?
Based on GuruFocus' analysis, Forvia SE (FURCF) is currently considered Modestly Undervalued. The stock's GF Value™ is $11.58, compared to a current price of $9.77 — trading 15.6% below its estimated fair value. The current Sloan Ratio % is -11.39%. Forvia SE's overall GF Score™ is 67/100 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 Forvia SE (FURCF), the current Sloan Ratio % is -11.39% 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.
Is Forvia SE (FURCF) Overvalued in 2026?
Based on GuruFocus' analysis, Forvia SE stock appears to be undervalued.
The current stock price of $9.77 is trading 15.6% below its estimated GF Value™ of $11.58.
GuruFocus considers Forvia SE to be Modestly Undervalued.
Key valuation signals for FURCF:
Sloan Ratio %: -11.39%
GF Value™: $11.58 vs. price of $9.77 (15.6% below fair value)
No single metric tells the full story. See the FURCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Forvia SE provides automotive seating structures, vehicle interiors, and electrical parts for the automotive industry. Its business segments include Seating that designs and manufactures complete vehicle seats, seating frames and adjustment mechanisms; Interiors; Clean Mobility that designs and manufactures exhaust systems, solutions for fuel cell electric vehicles, and aftertreatment solutions for commercial vehicles; Electronics that designs and manufactures display technologies, driver assistance systems and cockpit electronics, which includes HELLA Electronics and Clarion Electronics; Lighting designs and manufactures lighting technologies; and Lifecycle solutions provides solutions extending the vehicle lifecycle as well as workshop equipment and special original equipment.
67GF Score
Get the complete analysis for FURCF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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