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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.
Lifetime Brands's Sloan Ratio for the quarter that ended in Jun. 2026 was 1.77%.
As of Jun. 2026, Lifetime Brands has a Sloan Ratio of 1.77%, indicating the company is in the safe zone and there is no funny business with accruals.
Lifetime Brands (NAS:LCUT) 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 Jun. 2026, Lifetime Brands has a Sloan Ratio of 1.77%, indicating the company is in the safe zone and there is no funny business with accruals.
Lifetime Brands Sloan Ratio % Related Terms
Lifetime Brands Sloan Ratio % Historical Data
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The historical data trend for Lifetime Brands'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.
LCUT vs COOK, BSET, LOVE: Sloan Ratio % Comparison
For the Furnishings, Fixtures & Appliances subindustry, Lifetime Brands'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.
Lifetime Brands Sloan Ratio % vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Lifetime Brands's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Lifetime Brands'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.
Lifetime Brands's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Lifetime Brands's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -1.189 (Sep. 2025 ) + 18.152 (Dec. 2025 ) + -4.772 (Mar. 2026 ) + 19.609 (Jun. 2026 ) = $31.8 Mil.
Lifetime Brands's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -22.187 (Sep. 2025 ) + 3.738 (Dec. 2025 ) + 33.759 (Mar. 2026 ) + 12.249 (Jun. 2026 ) = $27.6 Mil.
Lifetime Brands's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -0.381 (Sep. 2025 ) + -1.133 (Dec. 2025 ) + -3.843 (Mar. 2026 ) + -1.333 (Jun. 2026 ) = $-6.7 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.
Lifetime Brands (LCUT) has a Sloan Ratio % of 1.77% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Lifetime Brands and its competitors.
Is Lifetime Brands' Sloan Ratio % too high?
Lifetime Brands' current Sloan Ratio % is 1.77%. Overall, Lifetime Brands has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lifetime Brands' Sloan Ratio % compare to COOK and BSET?
Lifetime Brands' Sloan Ratio % of 1.77% can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Sloan Ratio % depends on the Furnishings, Fixtures & Appliances 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 Lifetime Brands and its competitors. Lifetime Brands's current Sloan Ratio % is 1.77%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lifetime Brands stock overvalued right now?
Based on GuruFocus' analysis, Lifetime Brands (LCUT) is currently considered Significantly Overvalued. The stock's GF Value™ is $5.57, compared to a current price of $9.29 — trading 66.8% above its estimated fair value. The current Sloan Ratio % is 1.77%. Lifetime Brands' overall GF Score™ is 54/100 with 7 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 Lifetime Brands (LCUT), the current Sloan Ratio % is 1.77% as of Jun. 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 Lifetime Brands (LCUT) Overvalued in 2026?
Based on GuruFocus' analysis, Lifetime Brands stock appears to be overvalued.
The current stock price of $9.29 is trading 66.8% above its estimated GF Value™ of $5.57.
GuruFocus considers Lifetime Brands to be Significantly Overvalued.
Key valuation signals for LCUT:
Sloan Ratio %: 1.77%
GF Value™: $5.57 vs. price of $9.29 (66.8% above fair value)
No single metric tells the full story. See the LCUT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lifetime Brands Inc is a U.S.-based company that designs, sources, and sells branded kitchenware, tableware, and other home solution products used in the home. The company's product portfolio comprises kitchen tools, cutlery, thermometers, cutting boards, spice racks, dinnerware, stemware, flatware, bath scales, thermal beverage ware, food storage, neoprene travel products, etc. These products are marketed under owned or licensed brands like Farberware, KitchenAid, Mikasa, Misto, Taylor, Sabatier, and Pfaltzgraff, among others. The company mainly sells its products directly to retailers and distributors, and a limited selection directly to consumers through its own websites. It has two reportable operating segments: U.S., which derives maximum revenue, and International.
54GF Score
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