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.
Fusion Fuel Green's Sloan Ratio for the quarter that ended in Dec. 2025 was 19.45%.
As of Dec. 2025, Fusion Fuel Green has a Sloan Ratio of 19.45%, indicating there is a warning stage of accrual build up.
Fusion Fuel Green (NAS:HTOO) 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, Fusion Fuel Green has a Sloan Ratio of 19.45%, indicating there is a warning stage of accrual build up.
Fusion Fuel Green Sloan Ratio % Related Terms
Fusion Fuel Green Sloan Ratio % Historical Data
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The historical data trend for Fusion Fuel Green'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.
HTOO vs CLNV, CREG, BNRG: Sloan Ratio % Comparison
For the Utilities - Renewable subindustry, Fusion Fuel Green'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.
Fusion Fuel Green Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Fusion Fuel Green's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Fusion Fuel Green'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.
Fusion Fuel Green'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.
Fusion Fuel Green's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -2.709 (Jun. 2025 ) + 0.767 (Dec. 2025 ) = $-1.94 Mil.
Fusion Fuel Green's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -1.852 (Jun. 2025 ) + -7.767 (Dec. 2025 ) = $-9.62 Mil.
Fusion Fuel Green's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.216 (Jun. 2025 ) + -0.315 (Dec. 2025 ) = $-0.53 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.
Fusion Fuel Green (HTOO) has a Sloan Ratio % of 19.45% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Fusion Fuel Green and its competitors.
Is Fusion Fuel Green's Sloan Ratio % too high?
Fusion Fuel Green's current Sloan Ratio % is 19.45%. Overall, Fusion Fuel Green has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does Fusion Fuel Green's Sloan Ratio % compare to CLNV and CREG?
Fusion Fuel Green's Sloan Ratio % of 19.45% 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 Fusion Fuel Green and its competitors. Fusion Fuel Green's current Sloan Ratio % is 19.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fusion Fuel Green stock overvalued right now?
Fusion Fuel Green (HTOO) has a current Sloan Ratio % of 19.45%. The current Sloan Ratio % is 19.45%. Fusion Fuel Green's overall GF Score™ is 28/100 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 Fusion Fuel Green (HTOO), the current Sloan Ratio % is 19.45% 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.
Fusion Fuel Green PLC is a provider of full-service energy engineering and advisory solutions, specializing in green hydrogen and industrial gas applications. It offers a broad portfolio of services, including the design, supply, installation and maintenance of energy systems, as well as the transport and distribution of liquefied petroleum gas. The company serves a diverse customer base spanning commercial buildings, mixed-use developments, heavy industries, and food service sectors. The group currently derives revenue by providing comprehensive solutions for the liquefied petroleum gas (LPG) industry, which includes the supply, installation, and maintenance of LPG systems, as well as transportation and delivery of LPG in both bulk and cylinder formats. It earns majority revenue from UAE.
28GF Score
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