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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.
BlueNord ASA's Sloan Ratio for the quarter that ended in Jun. 2026 was -17.98%.
As of Jun. 2026, BlueNord ASA has a Sloan Ratio of -17.98%, indicating there is a warning stage of accrual build up.
BlueNord ASA (LTS:0HTF) 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, BlueNord ASA has a Sloan Ratio of -17.98%, indicating there is a warning stage of accrual build up.
BlueNord ASA Sloan Ratio % Related Terms
BlueNord ASA Sloan Ratio % Historical Data
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The historical data trend for BlueNord ASA'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:0HTF vs COP, EOG, FANG: Sloan Ratio % Comparison
For the Oil & Gas E&P subindustry, BlueNord ASA'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.
BlueNord ASA Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, BlueNord ASA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where BlueNord ASA'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.
BlueNord ASA's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
BlueNord ASA's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 128.266 (Sep. 2025 ) + 478.056 (Dec. 2025 ) + -89.825 (Mar. 2026 ) + 183.03 (Jun. 2026 ) = kr700 Mil.
BlueNord ASA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 1267.745 (Sep. 2025 ) + 1663.596 (Dec. 2025 ) + 1360.897 (Mar. 2026 ) + 2388.009 (Jun. 2026 ) = kr6,680 Mil.
BlueNord ASA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -105.397 (Sep. 2025 ) + -85.909 (Dec. 2025 ) + 18.351 (Mar. 2026 ) + -109.243 (Jun. 2026 ) = kr-282 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.
BlueNord ASA (LTS:0HTF) has a Sloan Ratio % of -17.98% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on BlueNord ASA and its competitors.
Is BlueNord ASA's Sloan Ratio % too high?
BlueNord ASA's current Sloan Ratio % is -17.98%. Overall, BlueNord ASA has a GF Score™ of 67/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does BlueNord ASA's Sloan Ratio % compare to COP and EOG?
BlueNord ASA's Sloan Ratio % of -17.98% 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 BlueNord ASA and its competitors. BlueNord ASA's current Sloan Ratio % is -17.98%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BlueNord ASA stock overvalued right now?
Based on GuruFocus' analysis, BlueNord ASA (LTS:0HTF) is currently considered Possible Value Trap. The stock's GF Value™ is kr793.90, compared to a current price of kr475.40 — trading 40.1% below its estimated fair value. The current Sloan Ratio % is -17.98%. BlueNord ASA's overall GF Score™ is 67/100 with 5 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 BlueNord ASA (LTS:0HTF), the current Sloan Ratio % is -17.98% 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 BlueNord ASA (LTS:0HTF) Overvalued in 2026?
Based on GuruFocus' analysis, BlueNord ASA stock appears to be undervalued.
The current stock price of kr475.40 is trading 40.1% below its estimated GF Value™ of kr793.90.
GuruFocus considers BlueNord ASA to be Possible Value Trap.
Key valuation signals for LTS:0HTF:
Sloan Ratio %: -17.98%
GF Value™: kr793.90 vs. price of kr475.40 (40.1% below fair value)
No single metric tells the full story. See the LTS:0HTF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BlueNord ASA is a Norway-based oil and gas company engaged in the production and development of oil and gas resources. The company operates mainly in the Danish North Sea through its interest in the Danish Underground Consortium. It focuses on supporting the energy transition by improving the long-term role of oil and gas in the energy mix while reducing greenhouse gas emissions on the Danish Continental Shelf.
67GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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