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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.
ATM Grupa's Sloan Ratio for the quarter that ended in Mar. 2026 was 5.77%.
As of Mar. 2026, ATM Grupa has a Sloan Ratio of 5.77%, 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, ATM Grupa has a Sloan Ratio of 5.77%, indicating the company is in the safe zone and there is no funny business with accruals.
ATM Grupa Sloan Ratio % Related Terms
ATM Grupa Sloan Ratio % Historical Data
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The historical data trend for ATM Grupa'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:0LRF vs NFLX, DIS, WBD: Sloan Ratio % Comparison
For the Entertainment subindustry, ATM Grupa'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.
ATM Grupa Sloan Ratio % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, ATM Grupa's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where ATM Grupa'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.
ATM Grupa's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
ATM Grupa's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 8.855 (Jun. 2025 ) + 18.287 (Sep. 2025 ) + 6.724 (Dec. 2025 ) + 6.406 (Mar. 2026 ) = zł40.3 Mil.
ATM Grupa's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 18.276 (Jun. 2025 ) + 3.87 (Sep. 2025 ) + 32.393 (Dec. 2025 ) + -14.49 (Mar. 2026 ) = zł40.0 Mil.
ATM Grupa's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 3.296 (Jun. 2025 ) + 1.299 (Sep. 2025 ) + -21.583 (Dec. 2025 ) + -9.269 (Mar. 2026 ) = zł-26.3 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.
ATM Grupa (LTS:0LRF) has a Sloan Ratio % of 5.77% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on ATM Grupa and its competitors.
Is ATM Grupa's Sloan Ratio % too high?
ATM Grupa's current Sloan Ratio % is 5.77%. Overall, ATM Grupa has a GF Score™ of 78/100, reflecting its overall financial health beyond just this single metric.
How does ATM Grupa's Sloan Ratio % compare to NFLX and DIS?
ATM Grupa's Sloan Ratio % of 5.77% can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Sloan Ratio % depends on the Media - Diversified 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 ATM Grupa and its competitors. ATM Grupa's current Sloan Ratio % is 5.77%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATM Grupa stock overvalued right now?
ATM Grupa (LTS:0LRF) has a current Sloan Ratio % of 5.77%. The stock's GF Value™ is zł3.76, compared to a current price of zł2.90 — trading 22.9% below its estimated fair value. The current Sloan Ratio % is 5.77%. ATM Grupa's overall GF Score™ is 78/100 with 2 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 ATM Grupa (LTS:0LRF), the current Sloan Ratio % is 5.77% 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 ATM Grupa (LTS:0LRF) Overvalued in 2026?
Based on GuruFocus' analysis, ATM Grupa stock appears to be undervalued.
The current stock price of zł2.90 is trading 22.9% below its estimated GF Value™ of zł3.76.
Key valuation signals for LTS:0LRF:
Sloan Ratio %: 5.77%
GF Value™: zł3.76 vs. price of zł2.90 (22.9% below fair value)
No single metric tells the full story. See the LTS:0LRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ATM Grupa SA is a Poland based company focused on the business of television and film production. Its production covers television series, game shows, and other television content. The company's shows are aired by Polish broadcasters including TVP1, TVP2, TVN, Polsat, TV4, as well as premium and themed channels such as HBO and FOX, Canal+ Discovery, TLC and History.
78GF Score
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