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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.
K92 Mining's Sloan Ratio for the quarter that ended in Mar. 2026 was 19.77%.
As of Mar. 2026, K92 Mining has a Sloan Ratio of 19.77%, indicating there is a warning stage of accrual build up.
K92 Mining (OTCPK:KNTNF) 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, K92 Mining has a Sloan Ratio of 19.77%, indicating there is a warning stage of accrual build up.
K92 Mining Sloan Ratio % Related Terms
K92 Mining Sloan Ratio % Historical Data
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The historical data trend for K92 Mining'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 Gold subindustry, K92 Mining'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.
K92 Mining Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, K92 Mining's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where K92 Mining'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.
K92 Mining's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
K92 Mining's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 39.201 (Jun. 2025 ) + 85.671 (Sep. 2025 ) + 75.081 (Dec. 2025 ) + 116.63 (Mar. 2026 ) = $316.6 Mil.
K92 Mining's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 45.845 (Jun. 2025 ) + 60.395 (Sep. 2025 ) + 111.658 (Dec. 2025 ) + 114.152 (Mar. 2026 ) = $332.1 Mil.
K92 Mining's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -49.124 (Jun. 2025 ) + -57.797 (Sep. 2025 ) + -61.854 (Dec. 2025 ) + -53.997 (Mar. 2026 ) = $-222.8 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.
K92 Mining (KNTNF) has a Sloan Ratio % of 19.77% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on K92 Mining and its competitors.
Is K92 Mining's Sloan Ratio % too high?
K92 Mining's current Sloan Ratio % is 19.77%. Overall, K92 Mining has a GF Score™ of 98/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does K92 Mining's Sloan Ratio % compare to NEM and AU?
K92 Mining's Sloan Ratio % of 19.77% can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Sloan Ratio % depends on the Metals & Mining 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 K92 Mining and its competitors. K92 Mining's current Sloan Ratio % is 19.77%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is K92 Mining stock overvalued right now?
Based on GuruFocus' analysis, K92 Mining (KNTNF) is currently considered Fairly Valued. The stock's GF Value™ is $20.08, compared to a current price of $18.71 — trading 6.8% below its estimated fair value. The current Sloan Ratio % is 19.77%. K92 Mining's overall GF Score™ is 98/100 with 2 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 K92 Mining (KNTNF), the current Sloan Ratio % is 19.77% 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 K92 Mining (KNTNF) Overvalued in 2026?
Based on GuruFocus' analysis, K92 Mining stock appears to be undervalued.
The current stock price of $18.71 is trading 6.8% below its estimated GF Value™ of $20.08.
GuruFocus considers K92 Mining to be Fairly Valued.
Key valuation signals for KNTNF:
Sloan Ratio %: 19.77%
GF Value™: $20.08 vs. price of $18.71 (6.8% below fair value)
No single metric tells the full story. See the KNTNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
K92 Mining Inc engaged in the production of gold, copper, and silver at the Kainantu Gold Mine in Papua New Guinea, as well as exploration and development of mineral deposits in the immediate vicinity of the mine, including Blue Lake and Arakompa.
98GF 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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