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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.
As of Apr. 2026, Kayseri Seker Fabrikasi AS has a Sloan Ratio of -1.83%, indicating the company is in the safe zone and there is no funny business with accruals.
Kayseri Seker Fabrikasi AS (IST:KAYSE) 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 Apr. 2026, Kayseri Seker Fabrikasi AS has a Sloan Ratio of -1.83%, indicating the company is in the safe zone and there is no funny business with accruals.
Kayseri Seker Fabrikasi AS Sloan Ratio % Related Terms
Kayseri Seker Fabrikasi AS Sloan Ratio % Historical Data
* 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.
IST:KAYSE vs MDLZ, HSY, TR: Sloan Ratio % Comparison
For the Confectioners subindustry, Kayseri Seker Fabrikasi AS'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.
Kayseri Seker Fabrikasi AS Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Kayseri Seker Fabrikasi AS's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kayseri Seker Fabrikasi AS's Sloan Ratio % falls into.
Kayseri Seker Fabrikasi AS Sloan Ratio % Calculation
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.
Kayseri Seker Fabrikasi AS's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was -1367.393 (Jul. 2025 ) + -974.044 (Oct. 2025 ) + -1959.3 (Jan. 2026 ) + -26.754 (Apr. 2026 ) = ₺-4,327 Mil.
Kayseri Seker Fabrikasi AS's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was 1669.938 (Jul. 2025 ) + 2484.043 (Oct. 2025 ) + -2219.053 (Jan. 2026 ) + -4577.002 (Apr. 2026 ) = ₺-2,642 Mil.
Kayseri Seker Fabrikasi AS's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was -314.783 (Jul. 2025 ) + 33.09 (Oct. 2025 ) + -90.937 (Jan. 2026 ) + -7.274 (Apr. 2026 ) = ₺-380 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.
Kayseri Seker Fabrikasi AS (IST:KAYSE) has a Sloan Ratio % of -1.83% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Kayseri Seker Fabrikasi AS and its competitors.
Is Kayseri Seker Fabrikasi AS's Sloan Ratio % too high?
Kayseri Seker Fabrikasi AS's current Sloan Ratio % is -1.83%. Overall, Kayseri Seker Fabrikasi AS has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kayseri Seker Fabrikasi AS's Sloan Ratio % compare to MDLZ and HSY?
Kayseri Seker Fabrikasi AS's Sloan Ratio % of -1.83% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Kayseri Seker Fabrikasi AS and its competitors. Kayseri Seker Fabrikasi AS's current Sloan Ratio % is -1.83%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kayseri Seker Fabrikasi AS stock overvalued right now?
Based on GuruFocus' analysis, Kayseri Seker Fabrikasi AS (IST:KAYSE) is currently considered Modestly Undervalued. The stock's GF Value™ is ₺5.35, compared to a current price of ₺4.15 — trading 22.4% below its estimated fair value. The current Sloan Ratio % is -1.83%. Kayseri Seker Fabrikasi AS's overall GF Score™ is 71/100 with 9 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 Kayseri Seker Fabrikasi AS (IST:KAYSE), the current Sloan Ratio % is -1.83% as of Apr. 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 Kayseri Seker Fabrikasi AS (IST:KAYSE) Overvalued in 2026?
Based on GuruFocus' analysis, Kayseri Seker Fabrikasi AS stock appears to be undervalued.
The current stock price of ₺4.15 is trading 22.4% below its estimated GF Value™ of ₺5.35.
GuruFocus considers Kayseri Seker Fabrikasi AS to be Modestly Undervalued.
Key valuation signals for IST:KAYSE:
Sloan Ratio %: -1.83%
GF Value™: ₺5.35 vs. price of ₺4.15 (22.4% below fair value)
No single metric tells the full story. See the IST:KAYSE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kayseri Seker Fabrikasi AS engages in the production and trade of crystal, granulated and cube sugar, wet pulp, dry pulp, molasses, dried pulp with molasses, limestone, electricity production, and trade of seeds and fertilizers which are by-products of the sugar industry.
71GF Score
Get the complete analysis for IST:KAYSE
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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