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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.
KION GROUP AG's Sloan Ratio for the quarter that ended in Mar. 2026 was -1.92%.
As of Mar. 2026, KION GROUP AG has a Sloan Ratio of -1.92%, indicating the company is in the safe zone and there is no funny business with accruals.
KION GROUP AG (OTCPK:KIGRY) 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 Mar. 2026, KION GROUP AG has a Sloan Ratio of -1.92%, indicating the company is in the safe zone and there is no funny business with accruals.
KION GROUP AG Sloan Ratio % Related Terms
KION GROUP AG Sloan Ratio % Historical Data
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The historical data trend for KION GROUP AG'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 Farm & Heavy Construction Machinery subindustry, KION GROUP AG'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.
KION GROUP AG Sloan Ratio % vs Farm & Heavy Construction Machinery Industry
For the Farm & Heavy Construction Machinery industry and Industrials sector, KION GROUP AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where KION GROUP AG'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.
KION GROUP AG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
KION GROUP AG's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 108.997 (Jun. 2025 ) + 134.155 (Sep. 2025 ) + 80.913 (Dec. 2025 ) + 103.931 (Mar. 2026 ) = $428 Mil.
KION GROUP AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 251.788 (Jun. 2025 ) + 391.549 (Sep. 2025 ) + 532.67 (Dec. 2025 ) + 135.491 (Mar. 2026 ) = $1,311 Mil.
KION GROUP AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -99.308 (Jun. 2025 ) + -120.54 (Sep. 2025 ) + -161.827 (Dec. 2025 ) + -81.156 (Mar. 2026 ) = $-463 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.
KION GROUP AG (KIGRY) has a Sloan Ratio % of -1.92% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on KION GROUP AG and its competitors.
Is KION GROUP AG's Sloan Ratio % too high?
KION GROUP AG's current Sloan Ratio % is -1.92%. Overall, KION GROUP AG has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does KION GROUP AG's Sloan Ratio % compare to CAT and DE?
KION GROUP AG's Sloan Ratio % of -1.92% can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Sloan Ratio % depends on the Farm & Heavy Construction Machinery 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 KION GROUP AG and its competitors. KION GROUP AG's current Sloan Ratio % is -1.92%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is KION GROUP AG stock overvalued right now?
Based on GuruFocus' analysis, KION GROUP AG (KIGRY) is currently considered Fairly Valued. The stock's GF Value™ is $11.74, compared to a current price of $12.00 — trading 2.2% above its estimated fair value. The current Sloan Ratio % is -1.92%. KION GROUP AG's overall GF Score™ is 77/100 with 4 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 KION GROUP AG (KIGRY), the current Sloan Ratio % is -1.92% 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 KION GROUP AG (KIGRY) Overvalued in 2026?
Based on GuruFocus' analysis, KION GROUP AG stock appears to be overvalued.
The current stock price of $12.00 is trading 2.2% above its estimated GF Value™ of $11.74.
GuruFocus considers KION GROUP AG to be Fairly Valued.
Key valuation signals for KIGRY:
Sloan Ratio %: -1.92%
GF Value™: $11.74 vs. price of $12.00 (2.2% above fair value)
No single metric tells the full story. See the KIGRY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
KION GROUP AG is a provider of industrial trucks and supply chain solutions. Its portfolio encompasses industrial trucks, such as forklift trucks and warehouse trucks, as well as integrated automation technology and software solutions for the optimization of supply chains, including all related services. The company's segment include: Industrial Trucks & Services, Supply Chain Solutions, and Corporate Services. of which it derives maximum revenue from Industrial Trucks & Services. Geographically, it operates in EMEA (western Europe, eastern Europe, Middle East, and Africa), Americas (North America, Central and South America), and APAC (China, and APAC excluding China), of which it derives maximum revenue from EMEA (western Europe, eastern Europe, Middle East, and Africa).
77GF Score
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