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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.
Boreo Oyj's Sloan Ratio for the quarter that ended in Mar. 2026 was 2.66%.
As of Mar. 2026, Boreo Oyj has a Sloan Ratio of 2.66%, indicating the company is in the safe zone and there is no funny business with accruals.
Boreo Oyj (LTS:0MPF) 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 Mar. 2026, Boreo Oyj has a Sloan Ratio of 2.66%, indicating the company is in the safe zone and there is no funny business with accruals.
Boreo Oyj Sloan Ratio % Related Terms
Boreo Oyj Sloan Ratio % Historical Data
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The historical data trend for Boreo Oyj'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:0MPF vs GWW, FAST, FERG: Sloan Ratio % Comparison
For the Industrial Distribution subindustry, Boreo Oyj'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.
Boreo Oyj Sloan Ratio % vs Industrial Distribution Industry
For the Industrial Distribution industry and Industrials sector, Boreo Oyj's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Boreo Oyj'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.
Boreo Oyj's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Boreo Oyj's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 1.6 (Jun. 2025 ) + 0.1 (Sep. 2025 ) + 1.5 (Dec. 2025 ) + 0.3 (Mar. 2026 ) = €3.5 Mil.
Boreo Oyj's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.5 (Jun. 2025 ) + 2.1 (Sep. 2025 ) + 5.6 (Dec. 2025 ) + 2.1 (Mar. 2026 ) = €9.3 Mil.
Boreo Oyj's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1.7 (Jun. 2025 ) + -4.9 (Sep. 2025 ) + -2.4 (Dec. 2025 ) + -0.1 (Mar. 2026 ) = €-9.1 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.
Boreo Oyj (LTS:0MPF) has a Sloan Ratio % of 2.66% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Boreo Oyj and its competitors.
Is Boreo Oyj's Sloan Ratio % too high?
Boreo Oyj's current Sloan Ratio % is 2.66%. Overall, Boreo Oyj has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Boreo Oyj's Sloan Ratio % compare to GWW and FAST?
Boreo Oyj's Sloan Ratio % of 2.66% can be compared against companies in the Industrial Distribution 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 Industrial Distribution company?
A good Sloan Ratio % depends on the Industrial Distribution 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 Boreo Oyj and its competitors. Boreo Oyj's current Sloan Ratio % is 2.66%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boreo Oyj stock overvalued right now?
Based on GuruFocus' analysis, Boreo Oyj (LTS:0MPF) is currently considered Fairly Valued. The stock's GF Value™ is €19.19, compared to a current price of €19.60 — trading 2.1% above its estimated fair value. The current Sloan Ratio % is 2.66%. Boreo Oyj's overall GF Score™ is 82/100 with 7 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 Boreo Oyj (LTS:0MPF), the current Sloan Ratio % is 2.66% 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 Boreo Oyj (LTS:0MPF) Overvalued in 2026?
Based on GuruFocus' analysis, Boreo Oyj stock appears to be overvalued.
The current stock price of €19.60 is trading 2.1% above its estimated GF Value™ of €19.19.
GuruFocus considers Boreo Oyj to be Fairly Valued.
Key valuation signals for LTS:0MPF:
Sloan Ratio %: 2.66%
GF Value™: €19.19 vs. price of €19.60 (2.1% above fair value)
No single metric tells the full story. See the LTS:0MPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Boreo Oyj engages in owning, acquiring and developing small and medium-sized companies in the long-term. It is organized into two business areas: Electronics and Technical Trade. The Electronics business area consists of businesses engaged in the distribution, manufacturing and assembly of professional electronics components and own products. The companies provide warehousing and logistics services as well as technical sales services to principals and customers. The Technical Trade business area consists of businesses engaged in technical trade and industrial services. Its companies serve the mechanical engineering, construction, process, forestry and concrete industries in Finland, Sweden and Estonia. It derives the majority of the revenue from Technical Trade business segment.
82GF Score
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