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.
Hikma Pharmaceuticals's Sloan Ratio for the quarter that ended in Jun. 2026 was 3.79%.
As of Jun. 2026, Hikma Pharmaceuticals has a Sloan Ratio of 3.79%, indicating the company is in the safe zone and there is no funny business with accruals.
Hikma Pharmaceuticals (OTCPK:HKMPF) 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, Hikma Pharmaceuticals has a Sloan Ratio of 3.79%, indicating the company is in the safe zone and there is no funny business with accruals.
Hikma Pharmaceuticals Sloan Ratio % Related Terms
Hikma Pharmaceuticals Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Hikma Pharmaceuticals'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.
HKMPF vs ZTS, UTHR, VTRS: Sloan Ratio % Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Hikma Pharmaceuticals'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.
Hikma Pharmaceuticals Sloan Ratio % vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Hikma Pharmaceuticals's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Hikma Pharmaceuticals'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.
Hikma Pharmaceuticals'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.
Hikma Pharmaceuticals's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 164 (Dec. 2025 ) + 223 (Jun. 2026 ) = $387 Mil.
Hikma Pharmaceuticals's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 275 (Dec. 2025 ) + 214 (Jun. 2026 ) = $489 Mil.
Hikma Pharmaceuticals's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -173 (Dec. 2025 ) + -150 (Jun. 2026 ) = $-323 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.
Hikma Pharmaceuticals (HKMPF) has a Sloan Ratio % of 3.79% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Hikma Pharmaceuticals and its competitors.
Is Hikma Pharmaceuticals' Sloan Ratio % too high?
Hikma Pharmaceuticals' current Sloan Ratio % is 3.79%. Overall, Hikma Pharmaceuticals has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Hikma Pharmaceuticals' Sloan Ratio % compare to ZTS and UTHR?
Hikma Pharmaceuticals' Sloan Ratio % of 3.79% can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Sloan Ratio % depends on the Drug Manufacturers 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 Hikma Pharmaceuticals and its competitors. Hikma Pharmaceuticals's current Sloan Ratio % is 3.79%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hikma Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Hikma Pharmaceuticals (HKMPF) is currently considered Modestly Undervalued. The stock's GF Value™ is $28.22, compared to a current price of $22.28 — trading 21.1% below its estimated fair value. The current Sloan Ratio % is 3.79%. Hikma Pharmaceuticals' overall GF Score™ is 88/100 with 5 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 Hikma Pharmaceuticals (HKMPF), the current Sloan Ratio % is 3.79% 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 Hikma Pharmaceuticals (HKMPF) Overvalued in 2026?
Based on GuruFocus' analysis, Hikma Pharmaceuticals stock appears to be undervalued.
The current stock price of $22.28 is trading 21.1% below its estimated GF Value™ of $28.22.
GuruFocus considers Hikma Pharmaceuticals to be Modestly Undervalued.
Key valuation signals for HKMPF:
Sloan Ratio %: 3.79%
GF Value™: $28.22 vs. price of $22.28 (21.1% below fair value)
No single metric tells the full story. See the HKMPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hikma Pharmaceuticals PLC is engaged in developing, manufacturing, and marketing a broad range of generic, branded, and in-licensed pharmaceutical products. The firm operates in three segments: injectables, Rx, and branded. The majority of the company's revenue is generated from its injectables segment, which supplies hospitals across markets with generic injectable products, supported by its manufacturing facilities. Geographically, North America is the company's key revenue-generating market, followed by the Middle East and North Africa, the United Kingdom, Europe, and the rest of the world.
88GF Score
Get the complete analysis for HKMPF
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
HKMPF has been successfully added to your 
