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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.
JOST Werke SE's Sloan Ratio for the quarter that ended in Mar. 2026 was -6.31%.
As of Mar. 2026, JOST Werke SE has a Sloan Ratio of -6.31%, indicating the company is in the safe zone and there is no funny business with accruals.
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, JOST Werke SE has a Sloan Ratio of -6.31%, indicating the company is in the safe zone and there is no funny business with accruals.
JOST Werke SE Sloan Ratio % Related Terms
JOST Werke SE Sloan Ratio % Historical Data
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The historical data trend for JOST Werke 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.
HAM:JST vs ORLY, AZO, GPC: Sloan Ratio % Comparison
For the Auto Parts subindustry, JOST Werke 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.
JOST Werke SE Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, JOST Werke SE's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where JOST Werke 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.
JOST Werke SE's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
JOST Werke SE's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 6.742 (Jun. 2025 ) + -0.646 (Sep. 2025 ) + -33.623 (Dec. 2025 ) + 16.215 (Mar. 2026 ) = €-11 Mil.
JOST Werke SE's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 15.662 (Jun. 2025 ) + 66.446 (Sep. 2025 ) + 36.574 (Dec. 2025 ) + 8.03 (Mar. 2026 ) = €127 Mil.
JOST Werke SE's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -10.508 (Jun. 2025 ) + -4.713 (Sep. 2025 ) + -14.01 (Dec. 2025 ) + -6.011 (Mar. 2026 ) = €-35 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.
JOST Werke SE (HAM:JST) has a Sloan Ratio % of -6.31% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on JOST Werke SE and its competitors.
Is JOST Werke SE's Sloan Ratio % too high?
JOST Werke SE's current Sloan Ratio % is -6.31%. Overall, JOST Werke SE has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JOST Werke SE's Sloan Ratio % compare to ORLY and AZO?
JOST Werke SE's Sloan Ratio % of -6.31% 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 JOST Werke SE and its competitors. JOST Werke SE's current Sloan Ratio % is -6.31%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JOST Werke SE stock overvalued right now?
Based on GuruFocus' analysis, JOST Werke SE (HAM:JST) is currently considered Fairly Valued. The stock's GF Value™ is €60.32, compared to a current price of €56.10 — trading 7% below its estimated fair value. The current Sloan Ratio % is -6.31%. JOST Werke SE's overall GF Score™ is 80/100 with 4 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 JOST Werke SE (HAM:JST), the current Sloan Ratio % is -6.31% 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 JOST Werke SE (HAM:JST) Overvalued in 2026?
Based on GuruFocus' analysis, JOST Werke SE stock appears to be undervalued.
The current stock price of €56.10 is trading 7% below its estimated GF Value™ of €60.32.
GuruFocus considers JOST Werke SE to be Fairly Valued.
Key valuation signals for HAM:JST:
Sloan Ratio %: -6.31%
GF Value™: €60.32 vs. price of €56.10 (7% below fair value)
No single metric tells the full story. See the HAM:JST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
JOST Werke SE designs and engineers its products and systems, and outsources high CapEx steps in the value chain, such as forging, casting and the pre-production of standard materials and parts to suppliers, and follows a local-for-local approach to source, produce and sell locally. It sells its products and systems to commercial vehicle manufacturers (OEMs) and body-builders of trucks, trailers, agricultural tractors and construction and mining equipment, and also sells spare parts and components to dealers and wholesalers who service the aftermarket. The product portfolio includes parts for trucks and trailers, hydraulic components and agricultural tractors. Its segments are EMEA, AMERICAS and APAC, with EMEA generating the majority of revenue.
80GF Score
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