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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.
Wereldhave Belgium's Sloan Ratio for the quarter that ended in Jun. 2026 was 8.26%.
As of Jun. 2026, Wereldhave Belgium has a Sloan Ratio of 8.26%, indicating the company is in the safe zone and there is no funny business with accruals.
Wereldhave Belgium (LTS:0N2C) 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, Wereldhave Belgium has a Sloan Ratio of 8.26%, indicating the company is in the safe zone and there is no funny business with accruals.
Wereldhave Belgium Sloan Ratio % Related Terms
Wereldhave Belgium Sloan Ratio % Historical Data
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The historical data trend for Wereldhave Belgium'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 REIT - Retail subindustry, Wereldhave Belgium'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.
Wereldhave Belgium Sloan Ratio % vs REITs Industry
For the REITs industry and Real Estate sector, Wereldhave Belgium's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Wereldhave Belgium'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.
Wereldhave Belgium's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Wereldhave Belgium's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 17.011 (Dec. 2025 ) + 34.389 (Jun. 2026 ) = €51.4 Mil.
Wereldhave Belgium's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 30.655 (Dec. 2025 ) + 39.694 (Jun. 2026 ) = €70.3 Mil.
Wereldhave Belgium's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -109.797 (Dec. 2025 ) + -16.409 (Jun. 2026 ) = €-126.2 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.
Wereldhave Belgium (LTS:0N2C) has a Sloan Ratio % of 8.26% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Wereldhave Belgium and its competitors.
Is Wereldhave Belgium's Sloan Ratio % too high?
Wereldhave Belgium's current Sloan Ratio % is 8.26%. Overall, Wereldhave Belgium has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Wereldhave Belgium's Sloan Ratio % compare to SPG and O?
Wereldhave Belgium's Sloan Ratio % of 8.26% can be compared against companies in the REITs 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 REITs company?
A good Sloan Ratio % depends on the REITs 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 Wereldhave Belgium and its competitors. Wereldhave Belgium's current Sloan Ratio % is 8.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wereldhave Belgium stock overvalued right now?
Based on GuruFocus' analysis, Wereldhave Belgium (LTS:0N2C) is currently considered Fairly Valued. The stock's GF Value™ is €47.90, compared to a current price of €51.80 — trading 8.1% above its estimated fair value. The current Sloan Ratio % is 8.26%. Wereldhave Belgium's overall GF Score™ is 78/100 with 11 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 Wereldhave Belgium (LTS:0N2C), the current Sloan Ratio % is 8.26% 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 Wereldhave Belgium (LTS:0N2C) Overvalued in 2026?
Based on GuruFocus' analysis, Wereldhave Belgium stock appears to be overvalued.
The current stock price of €51.80 is trading 8.1% above its estimated GF Value™ of €47.90.
GuruFocus considers Wereldhave Belgium to be Fairly Valued.
Key valuation signals for LTS:0N2C:
Sloan Ratio %: 8.26%
GF Value™: €47.90 vs. price of €51.80 (8.1% above fair value)
No single metric tells the full story. See the LTS:0N2C stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wereldhave Belgium is a publicly-regulated real estate company with a focus on commercial property and operating in Belgium. Wereldhave Belgium targets shopping centers as new investments. Its operational shopping center portfolio includes locations in Liege, Nivelles, Tournai, Ghent, Genk, Waterloo, and Kortrijk. The company also owns office properties in Brussels, Vilvoorde, and Antwerp. The company's focus is to create value through both active management and redevelopment, with tactics that include maintaining contact with lessees to acquire up-to-date market information. The company has two segments: offices and retail.
78GF 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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