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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.
Energiekontor AG's Sloan Ratio for the quarter that ended in Jun. 2026 was 9.32%.
As of Jun. 2026, Energiekontor AG has a Sloan Ratio of 9.32%, indicating the company is in the safe zone and there is no funny business with accruals.
Energiekontor AG (HAM:EKT) 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 Jun. 2026, Energiekontor AG has a Sloan Ratio of 9.32%, indicating the company is in the safe zone and there is no funny business with accruals.
Energiekontor AG Sloan Ratio % Related Terms
Energiekontor AG Sloan Ratio % Historical Data
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The historical data trend for Energiekontor AG'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.
Energiekontor AG Sloan Ratio % Competitor Comparison
For the Utilities - Renewable subindustry, Energiekontor AG'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.
Energiekontor AG Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Energiekontor AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Energiekontor AG'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.
Energiekontor AG'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.
Energiekontor AG's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 16.891 (Dec. 2025 ) + -5.333 (Jun. 2026 ) = €11.6 Mil.
Energiekontor AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -40.745 (Dec. 2025 ) + -25.976 (Jun. 2026 ) = €-66.7 Mil.
Energiekontor AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 4.923 (Dec. 2025 ) + -31.777 (Jun. 2026 ) = €-26.9 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.
Energiekontor AG (HAM:EKT) has a Sloan Ratio % of 9.32% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Energiekontor AG and its competitors.
Is Energiekontor AG's Sloan Ratio % too high?
Energiekontor AG's current Sloan Ratio % is 9.32%. Overall, Energiekontor AG has a GF Score™ of 74/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Energiekontor AG's Sloan Ratio % compare to competitors?
Energiekontor AG's Sloan Ratio % of 9.32% can be compared against companies in the Utilities - Independent Power Producers 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 Utilities - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers 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 Energiekontor AG and its competitors. Energiekontor AG's current Sloan Ratio % is 9.32%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Energiekontor AG stock overvalued right now?
Based on GuruFocus' analysis, Energiekontor AG (HAM:EKT) is currently considered Possible Value Trap. The stock's GF Value™ is €60.82, compared to a current price of €27.60 — trading 54.6% below its estimated fair value. The current Sloan Ratio % is 9.32%. Energiekontor AG's overall GF Score™ is 74/100 with 7 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 Energiekontor AG (HAM:EKT), the current Sloan Ratio % is 9.32% as of Jun. 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 Energiekontor AG (HAM:EKT) Overvalued in 2026?
Based on GuruFocus' analysis, Energiekontor AG stock appears to be undervalued.
The current stock price of €27.60 is trading 54.6% below its estimated GF Value™ of €60.82.
GuruFocus considers Energiekontor AG to be Possible Value Trap.
Key valuation signals for HAM:EKT:
Sloan Ratio %: 9.32%
GF Value™: €60.82 vs. price of €27.60 (54.6% below fair value)
No single metric tells the full story. See the HAM:EKT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Energiekontor AG is a developer and operator of wind and solar parks. Its core business ranges from the planning and construction to the operational management of wind and solar parks in Germany and abroad. Its segments include Project development and sales which includes onshore wind, solar; Power generation in group-owned wind and solar parks; and Operation development which includes innovation and others. The sales in the Project development and sales (wind, solar) segment relate to German and British wind / solar parks. Revenues in the Power generation in group-owned wind / solar parks segment are realised in wind / solar parks in Germany, Portugal and the United Kingdom.
74GF Score
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