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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.
OEM International AB's Sloan Ratio for the quarter that ended in Jun. 2026 was 11.93%.
As of Jun. 2026, OEM International AB has a Sloan Ratio of 11.93%, indicating there is a warning stage of accrual build up.
OEM International AB (LTS:0QTY) 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, OEM International AB has a Sloan Ratio of 11.93%, indicating there is a warning stage of accrual build up.
OEM International AB Sloan Ratio % Related Terms
OEM International AB Sloan Ratio % Historical Data
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The historical data trend for OEM International AB'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:0QTY vs GWW, FAST, FERG: Sloan Ratio % Comparison
For the Industrial Distribution subindustry, OEM International AB'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.
OEM International AB Sloan Ratio % vs Industrial Distribution Industry
For the Industrial Distribution industry and Industrials sector, OEM International AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where OEM International AB'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.
OEM International AB's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
OEM International AB's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 161 (Sep. 2025 ) + 146 (Dec. 2025 ) + 186 (Mar. 2026 ) + 175 (Jun. 2026 ) = kr668 Mil.
OEM International AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 179 (Sep. 2025 ) + 256 (Dec. 2025 ) + 96 (Mar. 2026 ) + 206 (Jun. 2026 ) = kr737 Mil.
OEM International AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -10 (Sep. 2025 ) + -41 (Dec. 2025 ) + -301 (Mar. 2026 ) + -226 (Jun. 2026 ) = kr-578 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.
OEM International AB (LTS:0QTY) has a Sloan Ratio % of 11.93% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on OEM International AB and its competitors.
Is OEM International AB's Sloan Ratio % too high?
OEM International AB's current Sloan Ratio % is 11.93%. Overall, OEM International AB has a GF Score™ of 96/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does OEM International AB's Sloan Ratio % compare to GWW and FAST?
OEM International AB's Sloan Ratio % of 11.93% 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 OEM International AB and its competitors. OEM International AB's current Sloan Ratio % is 11.93%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OEM International AB stock overvalued right now?
Based on GuruFocus' analysis, OEM International AB (LTS:0QTY) is currently considered Modestly Overvalued. The stock's GF Value™ is kr136.75, compared to a current price of kr174.30 — trading 27.5% above its estimated fair value. The current Sloan Ratio % is 11.93%. OEM International AB's overall GF Score™ is 96/100 with 6 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 OEM International AB (LTS:0QTY), the current Sloan Ratio % is 11.93% 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 OEM International AB (LTS:0QTY) Overvalued in 2026?
Based on GuruFocus' analysis, OEM International AB stock appears to be overvalued.
The current stock price of kr174.30 is trading 27.5% above its estimated GF Value™ of kr136.75.
GuruFocus considers OEM International AB to be Modestly Overvalued.
Key valuation signals for LTS:0QTY:
Sloan Ratio %: 11.93%
GF Value™: kr136.75 vs. price of kr174.30 (27.5% above fair value)
No single metric tells the full story. See the LTS:0QTY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
OEM International AB is a technology trading group in Europe. It acts as a link between its customers and manufacturers of products and systems for industrial applications. It offers various industrial components and systems from various suppliers, including electrical components, Machinery components & cables, Pressure & flow components, Motors, ball bearings & brakes, Appliance components, and Installation components. The company's operating segments are classified based on its different market regions, and include Sweden, Finland, the Baltic states and China, Rest of Europe, and Other Groupwide operations. The majority of its revenue is generated from its business in Sweden.
96GF Score
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