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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.
Kingspan Group's Sloan Ratio for the quarter that ended in Dec. 2025 was 4.80%.
As of Dec. 2025, Kingspan Group has a Sloan Ratio of 4.80%, indicating the company is in the safe zone and there is no funny business with accruals.
Kingspan Group (OTCPK:KGSPF) 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, Kingspan Group has a Sloan Ratio of 4.80%, indicating the company is in the safe zone and there is no funny business with accruals.
Kingspan Group Sloan Ratio % Related Terms
Kingspan Group Sloan Ratio % Historical Data
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The historical data trend for Kingspan Group'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.
For the Building Products & Equipment subindustry, Kingspan Group'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.
Kingspan Group Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Kingspan Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kingspan Group'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.
Kingspan Group'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.
Kingspan Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 361.13 (Jun. 2025 ) + 419.321 (Dec. 2025 ) = $780 Mil.
Kingspan Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 186.851 (Jun. 2025 ) + 770.141 (Dec. 2025 ) = $957 Mil.
Kingspan Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -397.001 (Jun. 2025 ) + -331.382 (Dec. 2025 ) = $-728 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.
Kingspan Group (KGSPF) has a Sloan Ratio % of 4.80% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Kingspan Group and its competitors.
Is Kingspan Group's Sloan Ratio % too high?
Kingspan Group's current Sloan Ratio % is 4.80%. Overall, Kingspan Group has a GF Score™ of 96/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kingspan Group's Sloan Ratio % compare to TT and JCI?
Kingspan Group's Sloan Ratio % of 4.80% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Kingspan Group and its competitors. Kingspan Group's current Sloan Ratio % is 4.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kingspan Group stock overvalued right now?
Based on GuruFocus' analysis, Kingspan Group (KGSPF) is currently considered Fairly Valued. The stock's GF Value™ is $98.56, compared to a current price of $92.82 — trading 5.8% below its estimated fair value. The current Sloan Ratio % is 4.80%. Kingspan Group's overall GF Score™ is 96/100 with 3 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 Kingspan Group (KGSPF), the current Sloan Ratio % is 4.80% 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.
Is Kingspan Group (KGSPF) Overvalued in 2026?
Based on GuruFocus' analysis, Kingspan Group stock appears to be undervalued.
The current stock price of $92.82 is trading 5.8% below its estimated GF Value™ of $98.56.
GuruFocus considers Kingspan Group to be Fairly Valued.
Key valuation signals for KGSPF:
Sloan Ratio %: 4.80%
GF Value™: $98.56 vs. price of $92.82 (5.8% below fair value)
No single metric tells the full story. See the KGSPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kingspan is a global leader in high-performance insulation and building envelope solutions. It's been a serial acquirer of insulation companies since the 1980s and boasts a well-known brand that resonates with risk-averse project specifiers. In recent years, it has focused on expanding its product scope beyond insulation and now offers a comprehensive suite of products and solutions for the broader building envelope. Today, its insulated building envelopes segment generates 82% of group sales, while the rest comes from Advnsys. Kingspan has more than 270 manufacturing sites spread across 80 countries. It has leading positions in Europe (71% of sales) and North America (22%), and it is highly exposed to new-build (75%) and nonresidential construction (75%).
96GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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