Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi (IST:MAKIM) Sloan Ratio %: 2.03% (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

IST:MAKIM Makim Makina Teknolojileri Sanayi Ve Ticaret Anonim Sirketi IST:MAKIM
83 GF Score
Price ₺16.29
GF Value ₺26.83
Valuation Significantly Undervalued
! 9 Warning Signs
View Full Analysis

What is Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi Sloan Ratio %?

Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi IST:MAKIM +1.05% 83 Sloan Ratio % is 2.03% as of Mar. 2026. GuruFocus rates IST:MAKIM with a GF Score™ of 83/100 and a GF Value™ of ₺26.83 (Significantly Undervalued). The stock has 9 warning signs investors should review.

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.

Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Sloan Ratio for the quarter that ended in Mar. 2026 was 2.03%.

As of Mar. 2026, Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi has a Sloan Ratio of 2.03%, indicating the company is in the safe zone and there is no funny business with accruals.


Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi  (IST:MAKIM) 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.

According to How to Beat the Market with the Sloan Ratio:

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, Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi has a Sloan Ratio of 2.03%, indicating the company is in the safe zone and there is no funny business with accruals.


Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi Sloan Ratio % Related Terms


Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi Sloan Ratio % Historical Data

* Premium members only.

The historical data trend for Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi'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.

Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi Sloan Ratio % Chart

Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Sloan Ratio %
Get a 7-Day Free Trial 41.82 20.08 21.70 0.49 -1.36

Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Sloan Ratio % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 7.82 -2.53 0.06 -1.03 2.03

IST:MAKIM vs GEV, ETN, PH: Sloan Ratio % Comparison

For the Specialty Industrial Machinery subindustry, Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi'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.


Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi Sloan Ratio % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Sloan Ratio % distribution charts can be found below:

* The bar in red indicates where Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Sloan Ratio % falls into.


IST:MAKIM
83GF Score
Makim Makina Teknolojileri Sanayi Ve Ticaret Anonim Sirketi IST:MAKIM
Sloan Ratio % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi 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.

Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Sloan Ratio=(Net Income (A: Dec. 2025 )-Cash Flow from Operations (A: Dec. 2025 )
-Cash Flow from Investing (A: Dec. 2025 ))/Total Assets (A: Dec. 2025 )
=(19.826-112.732
--68.828)/1769.592
=-1.36%

Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Sloan Ratio for the quarter that ended in Mar. 2026 is calculated as

Sloan Ratio=(Net Income (TTM)-Cash Flow from Operations (TTM))
-Cash Flow from Investing (TTM))/Total Assets (Q: Mar. 2026 )
=(7.132-61.691
--96.212)/2050.717
=2.03%

Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -67.701 (Jun. 2025 ) + 39.573 (Sep. 2025 ) + 47.586 (Dec. 2025 ) + -12.326 (Mar. 2026 ) = ₺7 Mil.
Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 8.9 (Jun. 2025 ) + 16.774 (Sep. 2025 ) + 130.75 (Dec. 2025 ) + -94.733 (Mar. 2026 ) = ₺62 Mil.
Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -28.453 (Jun. 2025 ) + 4.378 (Sep. 2025 ) + -61.819 (Dec. 2025 ) + -10.318 (Mar. 2026 ) = ₺-96 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.

Frequently Asked Questions Learn more about Sloan Ratio % →
What does a Sloan Ratio % of 2.03% mean?
Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi (IST:MAKIM) has a Sloan Ratio % of 2.03% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi and its competitors.
Is Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Sloan Ratio % too high?
Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's current Sloan Ratio % is 2.03%. Overall, Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Sloan Ratio % compare to GEV and ETN?
Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's Sloan Ratio % of 2.03% can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi and its competitors. Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's current Sloan Ratio % is 2.03%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi stock overvalued right now?
Based on GuruFocus' analysis, Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi (IST:MAKIM) is currently considered Significantly Undervalued. The stock's GF Value™ is ₺26.83, compared to a current price of ₺16.29 — trading 39.3% below its estimated fair value. The current Sloan Ratio % is 2.03%. Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi's overall GF Score™ is 83/100 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 Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi (IST:MAKIM), the current Sloan Ratio % is 2.03% 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 Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi (IST:MAKIM) Overvalued in 2026?

Based on GuruFocus' analysis, Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi stock appears to be undervalued. The current stock price of ₺16.29 is trading 39.3% below its estimated GF Value™ of ₺26.83. GuruFocus considers Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi to be Significantly Undervalued.

Key valuation signals for IST:MAKIM:

  • Sloan Ratio %: 2.03%
  • GF Value™: ₺26.83 vs. price of ₺16.29 (39.3% below fair value)
  • GF Score™: 83/100 with 9 warning signs

No single metric tells the full story. See the IST:MAKIM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Makim Makina Teknolojilerinayi Ve Ticaret Anonim Sirketi Business Description

Address Erkunt Caddesi No:20, Sincan Organize Sanayi Bolgesi, Sincan, Ankara, TUR, 06930
Makim Makina Teknolojileri Sanayi Ve Ticaret Anonim Sirketi engages in production of own designed plunge electro erosion machines. It works on the design, development, and production issues of the electromechanical devices. It offers Turnstile Systems, Biometric Systems, Access Control Systems, Cameras and Accessories, and Alarm Systems, among others. It operates in three main sectors namely Access Control, Investment Casting, and Doner Cutting Equipment.
83GF Score

Get the complete analysis for IST:MAKIM

Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₺16.29
Price
₺26.83
GF Value