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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.
Oil Terminal's Sloan Ratio for the quarter that ended in Mar. 2026 was 4.65%.
As of Mar. 2026, Oil Terminal has a Sloan Ratio of 4.65%, indicating the company is in the safe zone and there is no funny business with accruals.
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, Oil Terminal has a Sloan Ratio of 4.65%, indicating the company is in the safe zone and there is no funny business with accruals.
Oil Terminal Sloan Ratio % Related Terms
Oil Terminal Sloan Ratio % Historical Data
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The historical data trend for Oil Terminal'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.
LTS:0FHA vs WMB, EPD, KMI: Sloan Ratio % Comparison
For the Oil & Gas Midstream subindustry, Oil Terminal'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.
Oil Terminal Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Oil Terminal's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Oil Terminal'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.
Oil Terminal's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Oil Terminal's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 2.624 (Jun. 2025 ) + 8.262 (Sep. 2025 ) + 3.581 (Dec. 2025 ) + 12.575 (Mar. 2026 ) = lei27.0 Mil.
Oil Terminal's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 23.992 (Jun. 2025 ) + 28.045 (Sep. 2025 ) + 4.545 (Dec. 2025 ) + 6.979 (Mar. 2026 ) = lei63.6 Mil.
Oil Terminal's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -39.365 (Jun. 2025 ) + -30.649 (Sep. 2025 ) + -1.326 (Dec. 2025 ) + -7.592 (Mar. 2026 ) = lei-78.9 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.
Oil Terminal (LTS:0FHA) has a Sloan Ratio % of 4.65% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Oil Terminal and its competitors.
Is Oil Terminal's Sloan Ratio % too high?
Oil Terminal's current Sloan Ratio % is 4.65%. Overall, Oil Terminal has a GF Score™ of 44/100, reflecting its overall financial health beyond just this single metric.
How does Oil Terminal's Sloan Ratio % compare to WMB and EPD?
Oil Terminal's Sloan Ratio % of 4.65% 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 Oil Terminal and its competitors. Oil Terminal's current Sloan Ratio % is 4.65%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oil Terminal stock overvalued right now?
Oil Terminal (LTS:0FHA) has a current Sloan Ratio % of 4.65%. The stock's GF Value™ is lei0.23, compared to a current price of lei0.28 — trading 20.9% above its estimated fair value. The current Sloan Ratio % is 4.65%. Oil Terminal's overall GF Score™ is 44/100 with 6 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 Oil Terminal (LTS:0FHA), the current Sloan Ratio % is 4.65% 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 Oil Terminal (LTS:0FHA) Overvalued in 2026?
Based on GuruFocus' analysis, Oil Terminal stock appears to be overvalued.
The current stock price of lei0.28 is trading 20.9% above its estimated GF Value™ of lei0.23.
Key valuation signals for LTS:0FHA:
Sloan Ratio %: 4.65%
GF Value™: lei0.23 vs. price of lei0.28 (20.9% above fair value)
No single metric tells the full story. See the LTS:0FHA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Oil Terminal SA Romania-based company, engages in the services regarding the receipt, storage, conditioning, and dispatch of crude oil, fuel oil, petroleum products, petrochemicals, and liquid chemicals for import, export, and transit. The company provides various services related to liquid cargo handling, such as reception, loading, unloading, storage, and conditioning of crude oil, petroleum, petrochemical, and liquid chemical products.
44GF Score
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