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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.
Bauer AG's Sloan Ratio for the quarter that ended in Dec. 2025 was -7.36%.
As of Dec. 2025, Bauer AG has a Sloan Ratio of -7.36%, 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 Dec. 2025, Bauer AG has a Sloan Ratio of -7.36%, indicating the company is in the safe zone and there is no funny business with accruals.
Bauer AG Sloan Ratio % Related Terms
Bauer AG Sloan Ratio % Historical Data
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The historical data trend for Bauer AG'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:0OLG vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Bauer AG'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.
Bauer AG Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Bauer AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Bauer AG'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.
Bauer AG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported annually, GuruFocus uses latest annual data as the TTM data.
Bauer AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was €11 Mil.
Bauer AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was €172 Mil.
Bauer AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was €-48 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.
Bauer AG (LTS:0OLG) has a Sloan Ratio % of -7.36% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Bauer AG and its competitors.
Is Bauer AG's Sloan Ratio % too high?
Bauer AG's current Sloan Ratio % is -7.36%. Overall, Bauer AG has a GF Score™ of 63/100, reflecting its overall financial health beyond just this single metric.
How does Bauer AG's Sloan Ratio % compare to PWR and FIX?
Bauer AG's Sloan Ratio % of -7.36% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Bauer AG and its competitors. Bauer AG's current Sloan Ratio % is -7.36%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bauer AG stock overvalued right now?
Bauer AG (LTS:0OLG) has a current Sloan Ratio % of -7.36%. The stock's GF Value™ is €4.21, compared to a current price of €5.90 — trading 40.1% above its estimated fair value. The current Sloan Ratio % is -7.36%. Bauer AG's overall GF Score™ is 63/100 with 4 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 Bauer AG (LTS:0OLG), the current Sloan Ratio % is -7.36% as of Dec. 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 Bauer AG (LTS:0OLG) Overvalued in 2026?
Based on GuruFocus' analysis, Bauer AG stock appears to be overvalued.
The current stock price of €5.90 is trading 40.1% above its estimated GF Value™ of €4.21.
Key valuation signals for LTS:0OLG:
Sloan Ratio %: -7.36%
GF Value™: €4.21 vs. price of €5.90 (40.1% above fair value)
No single metric tells the full story. See the LTS:0OLG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bauer AG along with its subsidiaries, provides construction and engineering. The operations of the Group are divided into three business segments: Geotechnical Solutions, Equipment, and Resources. The Geotechnical Solutions segment applies all the established methods and techniques of specialist foundation engineering all over the world. In the Equipment segment, It is a provider for a full range of equipment for specialist foundation engineering as well as for the exploration, mining and extraction of natural resources. The Resources segment focuses on the development, production and execution of products and services and acts as a service provider with several business divisions and subsidiaries in the areas of water wells, environmental services and energy, mining, and infrastructure.
63GF 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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