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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.
Chimimport AD's Sloan Ratio for the quarter that ended in Dec. 2025 was -5.88%.
As of Dec. 2025, Chimimport AD has a Sloan Ratio of -5.88%, indicating the company is in the safe zone and there is no funny business with accruals.
Chimimport AD (LTS:0OMD) 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 Dec. 2025, Chimimport AD has a Sloan Ratio of -5.88%, indicating the company is in the safe zone and there is no funny business with accruals.
Chimimport AD Sloan Ratio % Related Terms
Chimimport AD Sloan Ratio % Historical Data
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The historical data trend for Chimimport AD'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, Chimimport AD'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.
Chimimport AD Sloan Ratio % vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Chimimport AD's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Chimimport AD'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.
Chimimport AD's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Chimimport AD's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 44.508 (Mar. 2025 ) + 28.54 (Jun. 2025 ) + 31.341 (Sep. 2025 ) + 9.104 (Dec. 2025 ) = лв113 Mil.
Chimimport AD's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 260.163 (Mar. 2025 ) + 67.628 (Jun. 2025 ) + 513.821 (Sep. 2025 ) + 286.155 (Dec. 2025 ) = лв1,128 Mil.
Chimimport AD's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -82.978 (Mar. 2025 ) + -5.286 (Jun. 2025 ) + -81.473 (Sep. 2025 ) + 72.041 (Dec. 2025 ) = лв-98 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.
Chimimport AD (LTS:0OMD) has a Sloan Ratio % of -5.88% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Chimimport AD and its competitors.
Is Chimimport AD's Sloan Ratio % too high?
Chimimport AD's current Sloan Ratio % is -5.88%. Overall, Chimimport AD has a GF Score™ of 33/100, reflecting its overall financial health beyond just this single metric.
How does Chimimport AD's Sloan Ratio % compare to MMM and HON?
Chimimport AD's Sloan Ratio % of -5.88% 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 Chimimport AD and its competitors. Chimimport AD's current Sloan Ratio % is -5.88%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chimimport AD stock overvalued right now?
Chimimport AD (LTS:0OMD) has a current Sloan Ratio % of -5.88%. The stock's GF Value™ is лв2.72, compared to a current price of лв1.80 — trading 33.8% below its estimated fair value. The current Sloan Ratio % is -5.88%. Chimimport AD's overall GF Score™ is 33/100 with 5 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 Chimimport AD (LTS:0OMD), the current Sloan Ratio % is -5.88% 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 Chimimport AD (LTS:0OMD) Overvalued in 2026?
Based on GuruFocus' analysis, Chimimport AD stock appears to be undervalued.
The current stock price of лв1.80 is trading 33.8% below its estimated GF Value™ of лв2.72.
Key valuation signals for LTS:0OMD:
Sloan Ratio %: -5.88%
GF Value™: лв2.72 vs. price of лв1.80 (33.8% below fair value)
No single metric tells the full story. See the LTS:0OMD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Chimimport AD is engaged in the acquisition, management and sale of interests in Bulgarian and foreign companies; financing; banking, insurance and pension insurance; oil and gas production; construction of capacities in the oil refining industry, production of biofuels and rubber products; production and trade in petroleum, chemical products and natural gas; production of vegetable oils, processing and trade in cereals; and air, river and sea transport and port infrastructure activities. It operates through the Manufacturing, Trade and Services, Finance, Transport, and Real Estate & Engineering segments, with Transport generating maximum revenue. The Group operates in Europe, America and Asia.
33GF Score
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