Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
As of Nov. 2025, Karelian Diamond Resources has a Sloan Ratio of 2.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Karelian Diamond Resources (LSE:KDR) 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 Nov. 2025, Karelian Diamond Resources has a Sloan Ratio of 2.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Karelian Diamond Resources Sloan Ratio % Related Terms
Karelian Diamond Resources Sloan Ratio % Historical Data
* 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 Other Precious Metals & Mining subindustry, Karelian Diamond Resources'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.
Karelian Diamond Resources Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Karelian Diamond Resources's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Karelian Diamond Resources's Sloan Ratio % falls into.
Karelian Diamond Resources Sloan Ratio % Calculation
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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Karelian Diamond Resources's Net Income for the trailing twelve months (TTM) ended in Nov. 2025 was -0.133 (May. 2025 ) + -0.146 (Nov. 2025 ) = £-0.28 Mil.
Karelian Diamond Resources's Cash Flow from Operations for the trailing twelve months (TTM) ended in Nov. 2025 was -0.165 (May. 2025 ) + -0.1 (Nov. 2025 ) = £-0.27 Mil.
Karelian Diamond Resources's Cash Flow from Investing for the trailing twelve months (TTM) ended in Nov. 2025 was -0.162 (May. 2025 ) + -0.094 (Nov. 2025 ) = £-0.26 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.
Karelian Diamond Resources (LSE:KDR) has a Sloan Ratio % of 2.23% as of Nov. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Karelian Diamond Resources and its competitors.
Is Karelian Diamond Resources' Sloan Ratio % too high?
Karelian Diamond Resources' current Sloan Ratio % is 2.23%.
How does Karelian Diamond Resources' Sloan Ratio % compare to HL?
Karelian Diamond Resources' Sloan Ratio % of 2.23% 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 Karelian Diamond Resources and its competitors. Karelian Diamond Resources's current Sloan Ratio % is 2.23%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Karelian Diamond Resources stock overvalued right now?
Karelian Diamond Resources (LSE:KDR) has a current Sloan Ratio % of 2.23%. The current Sloan Ratio % is 2.23%. 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 Karelian Diamond Resources (LSE:KDR), the current Sloan Ratio % is 2.23% as of Nov. 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.
Karelian Diamond Resources PLC is engaged in the development and exploration of mineral resources in Finland and Northern Ireland. Its activities include advancing a mining permit application for a diamond deposit at Lahtojoki in Finland and conducting exploration programs in the Kuhmo region. It has also initiated exploration for nickel, copper, and platinum-group elements at the Colebrook project in Northern Ireland. The company's exploration activities include the identification and evaluation of diamond-bearing targets and ongoing drilling and excavation programs. Its diamond exploration projects include the areas adjacent to The Lahtojoki diamond Concession and in the Kuhmo area.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
LSE:KDR has been successfully added to your 
