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.
Prva Strategicka AS's Sloan Ratio for the quarter that ended in Jun. 2025 was -11.50%.
As of Jun. 2025, Prva Strategicka AS has a Sloan Ratio of -11.50%, indicating there is a warning stage of accrual build up.
Prva Strategicka AS (LTS:0MY3) 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. 2025, Prva Strategicka AS has a Sloan Ratio of -11.50%, indicating there is a warning stage of accrual build up.
Prva Strategicka AS Sloan Ratio % Related Terms
Prva Strategicka AS Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Prva Strategicka AS'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 Conglomerates subindustry, Prva Strategicka AS'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.
Prva Strategicka AS Sloan Ratio % vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Prva Strategicka AS's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Prva Strategicka AS'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.
Prva Strategicka AS's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Prva Strategicka AS's Net Income for the trailing twelve months (TTM) ended in Jun. 2025 was 0.592 (Dec. 2024 ) + -1.557 (Jun. 2025 ) = €-0.97 Mil.
Prva Strategicka AS's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2025 was 2.127 (Dec. 2024 ) + -1.223 (Jun. 2025 ) = €0.90 Mil.
Prva Strategicka AS's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2025 was 0.318 (Dec. 2024 ) + 0.327 (Jun. 2025 ) = €0.65 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.
Prva Strategicka AS (LTS:0MY3) has a Sloan Ratio % of -11.50% as of Jun. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Prva Strategicka AS and its competitors.
Is Prva Strategicka AS's Sloan Ratio % too high?
Prva Strategicka AS's current Sloan Ratio % is -11.50%. Overall, Prva Strategicka AS has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does Prva Strategicka AS's Sloan Ratio % compare to MMM and HON?
Prva Strategicka AS's Sloan Ratio % of -11.50% can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Sloan Ratio % depends on the Conglomerates 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 Prva Strategicka AS and its competitors. Prva Strategicka AS's current Sloan Ratio % is -11.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Prva Strategicka AS stock overvalued right now?
Prva Strategicka AS (LTS:0MY3) has a current Sloan Ratio % of -11.50%. The stock's GF Value™ is €15.00, compared to a current price of €6.00 — trading 60% below its estimated fair value. The current Sloan Ratio % is -11.50%. Prva Strategicka AS's overall GF Score™ is 17/100 with 3 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 Prva Strategicka AS (LTS:0MY3), the current Sloan Ratio % is -11.50% as of Jun. 2025. 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 Prva Strategicka AS (LTS:0MY3) Overvalued in 2026?
Based on GuruFocus' analysis, Prva Strategicka AS stock appears to be undervalued.
The current stock price of €6.00 is trading 60% below its estimated GF Value™ of €15.00.
Key valuation signals for LTS:0MY3:
Sloan Ratio %: -11.50%
GF Value™: €15.00 vs. price of €6.00 (60% below fair value)
No single metric tells the full story. See the LTS:0MY3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Prva Strategicka AS is engaged in the purchase and sale of goods within free trade by retail and wholesale, brokerage, and also provides organizational, and economic consultancy services.
17GF Score
Get the complete analysis for LTS:0MY3
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:0MY3 has been successfully added to your 
