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.
Zwack Unicum's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.90%.
As of Jun. 2026, Zwack Unicum has a Sloan Ratio of 0.90%, 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 Jun. 2026, Zwack Unicum has a Sloan Ratio of 0.90%, indicating the company is in the safe zone and there is no funny business with accruals.
Zwack Unicum Sloan Ratio % Related Terms
Zwack Unicum Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Zwack Unicum'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 Beverages - Wineries & Distilleries subindustry, Zwack Unicum'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.
Zwack Unicum Sloan Ratio % vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Zwack Unicum's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Zwack Unicum'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.
Zwack Unicum's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Zwack Unicum's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 826 (Sep. 2025 ) + 2178 (Dec. 2025 ) + -597 (Mar. 2026 ) + 947 (Jun. 2026 ) = Ft3,354 Mil.
Zwack Unicum's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 275 (Sep. 2025 ) + 3468 (Dec. 2025 ) + -344 (Mar. 2026 ) + 339 (Jun. 2026 ) = Ft3,738 Mil.
Zwack Unicum's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -171 (Sep. 2025 ) + -112 (Dec. 2025 ) + -24 (Mar. 2026 ) + -227 (Jun. 2026 ) = Ft-534 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.
Zwack Unicum (LTS:0GLR) has a Sloan Ratio % of 0.90% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Zwack Unicum and its competitors.
Is Zwack Unicum's Sloan Ratio % too high?
Zwack Unicum's current Sloan Ratio % is 0.90%. Overall, Zwack Unicum has a GF Score™ of 78/100, reflecting its overall financial health beyond just this single metric.
How does Zwack Unicum's Sloan Ratio % compare to BF.B?
Zwack Unicum's Sloan Ratio % of 0.90% can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Sloan Ratio % depends on the Beverages - Alcoholic 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 Zwack Unicum and its competitors. Zwack Unicum's current Sloan Ratio % is 0.90%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zwack Unicum stock overvalued right now?
Zwack Unicum (LTS:0GLR) has a current Sloan Ratio % of 0.90%. The stock's GF Value™ is Ft12,194.81, compared to a current price of Ft17,300.00 — trading 41.9% above its estimated fair value. The current Sloan Ratio % is 0.90%. Zwack Unicum's overall GF Score™ is 78/100 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 Zwack Unicum (LTS:0GLR), the current Sloan Ratio % is 0.90% 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 Zwack Unicum (LTS:0GLR) Overvalued in 2026?
Based on GuruFocus' analysis, Zwack Unicum stock appears to be overvalued.
The current stock price of Ft17,300.00 is trading 41.9% above its estimated GF Value™ of Ft12,194.81.
Key valuation signals for LTS:0GLR:
Sloan Ratio %: 0.90%
GF Value™: Ft12,194.81 vs. price of Ft17,300.00 (41.9% above fair value)
No single metric tells the full story. See the LTS:0GLR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Zwack Unicum PLC is a company that operates in the beverage business. The core activity of the company is the production of alcoholic drinks. Its products include wine, whiskey, liquor, vodka, and other spirits under the Unicum and Unicum Plum, Futyulos, St. Hubertus, and Izabella Zwack Wine brand names. Geographically, it operates through the region of Hungary, and its products are also made available in the region of Europe, the USA, and other international markets.
78GF Score
Get the complete analysis for LTS:0GLR
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
LTS:0GLR has been successfully added to your 
