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.
Kistos Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 was -0.57%.
As of Dec. 2025, Kistos Holdings has a Sloan Ratio of -0.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Kistos Holdings (OTCPK:KSTOF) 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, Kistos Holdings has a Sloan Ratio of -0.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Kistos Holdings Sloan Ratio % Related Terms
Kistos Holdings Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Kistos Holdings'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 Oil & Gas E&P subindustry, Kistos Holdings'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.
Kistos Holdings Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Kistos Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kistos Holdings'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.
Kistos Holdings'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.
Kistos Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -12.337 (Jun. 2025 ) + 10.519 (Dec. 2025 ) = $-1.8 Mil.
Kistos Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 22.543 (Jun. 2025 ) + 124.813 (Dec. 2025 ) = $147.4 Mil.
Kistos Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -58.015 (Jun. 2025 ) + -85.937 (Dec. 2025 ) = $-144.0 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.
Kistos Holdings (KSTOF) has a Sloan Ratio % of -0.57% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Kistos Holdings and its competitors.
Is Kistos Holdings' Sloan Ratio % too high?
Kistos Holdings' current Sloan Ratio % is -0.57%. Overall, Kistos Holdings has a GF Score™ of 28/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kistos Holdings' Sloan Ratio % compare to COP and EOG?
Kistos Holdings' Sloan Ratio % of -0.57% can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Sloan Ratio % depends on the Oil & Gas 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 Kistos Holdings and its competitors. Kistos Holdings's current Sloan Ratio % is -0.57%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kistos Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kistos Holdings (KSTOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $1.30, compared to a current price of $3.88 — trading 198.5% above its estimated fair value. The current Sloan Ratio % is -0.57%. Kistos Holdings' overall GF Score™ is 28/100 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 Kistos Holdings (KSTOF), the current Sloan Ratio % is -0.57% 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 Kistos Holdings (KSTOF) Overvalued in 2026?
Based on GuruFocus' analysis, Kistos Holdings stock appears to be overvalued.
The current stock price of $3.88 is trading 198.5% above its estimated GF Value™ of $1.30.
GuruFocus considers Kistos Holdings to be Significantly Overvalued.
Key valuation signals for KSTOF:
Sloan Ratio %: -0.57%
GF Value™: $1.30 vs. price of $3.88 (198.5% above fair value)
No single metric tells the full story. See the KSTOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kistos Holdings PLC is established to create value for its investors through the acquisition and management of companies or businesses in the energy sector. Its principal area of activity is the acquisition and operation of companies or businesses in the energy sector, with a focus on upstream oil and gas activities. The company's reportable segments are; the Netherlands, comprising the production and sale of gas and other hydrocarbons in the Q10-A field and the related costs; the Norway segment comprises the production of oil from interests in the Balder and Ringhorne Ost fields offshore Norway; and the UK segment represents the production and sale of gas and other hydrocarbons from its interest in GLA and related costs.
28GF Score
Get the complete analysis for KSTOF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
KSTOF has been successfully added to your 
