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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.
Zalaris ASA's Sloan Ratio for the quarter that ended in Jun. 2026 was -2.60%.
As of Jun. 2026, Zalaris ASA has a Sloan Ratio of -2.60%, 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 Jun. 2026, Zalaris ASA has a Sloan Ratio of -2.60%, indicating the company is in the safe zone and there is no funny business with accruals.
Zalaris ASA Sloan Ratio % Related Terms
Zalaris ASA Sloan Ratio % Historical Data
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The historical data trend for Zalaris ASA'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:0QWF vs KFY, RHI, TNET: Sloan Ratio % Comparison
For the Staffing & Employment Services subindustry, Zalaris ASA'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.
Zalaris ASA Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Zalaris ASA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Zalaris ASA'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.
Zalaris ASA's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Zalaris ASA's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 19.028 (Sep. 2025 ) + -1.768 (Dec. 2025 ) + 25.921 (Mar. 2026 ) + -21.038 (Jun. 2026 ) = kr22 Mil.
Zalaris ASA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 10.893 (Sep. 2025 ) + 68.045 (Dec. 2025 ) + 11.517 (Mar. 2026 ) + -23.075 (Jun. 2026 ) = kr67 Mil.
Zalaris ASA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -2.203 (Sep. 2025 ) + -4.11 (Dec. 2025 ) + -3.18 (Mar. 2026 ) + -3.335 (Jun. 2026 ) = kr-13 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.
Zalaris ASA (LTS:0QWF) has a Sloan Ratio % of -2.60% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Zalaris ASA and its competitors.
Is Zalaris ASA's Sloan Ratio % too high?
Zalaris ASA's current Sloan Ratio % is -2.60%. Overall, Zalaris ASA has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Zalaris ASA's Sloan Ratio % compare to KFY and RHI?
Zalaris ASA's Sloan Ratio % of -2.60% can be compared against companies in the Business Services 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 Business Services company?
A good Sloan Ratio % depends on the Business Services 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 Zalaris ASA and its competitors. Zalaris ASA's current Sloan Ratio % is -2.60%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zalaris ASA stock overvalued right now?
Based on GuruFocus' analysis, Zalaris ASA (LTS:0QWF) is currently considered Fairly Valued. The stock's GF Value™ is kr94.69, compared to a current price of kr98.80 — trading 4.3% above its estimated fair value. The current Sloan Ratio % is -2.60%. Zalaris ASA's overall GF Score™ is 85/100 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 Zalaris ASA (LTS:0QWF), the current Sloan Ratio % is -2.60% 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 Zalaris ASA (LTS:0QWF) Overvalued in 2026?
Based on GuruFocus' analysis, Zalaris ASA stock appears to be overvalued.
The current stock price of kr98.80 is trading 4.3% above its estimated GF Value™ of kr94.69.
GuruFocus considers Zalaris ASA to be Fairly Valued.
Key valuation signals for LTS:0QWF:
Sloan Ratio %: -2.60%
GF Value™: kr94.69 vs. price of kr98.80 (4.3% above fair value)
No single metric tells the full story. See the LTS:0QWF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Zalaris ASA is a company that offers outsourced personnel and payroll services. The company has two reportable segments: Managed Services and Zalaris Consulting. Managed Services include payroll and HR outsourcing services, cloud system solutions and services, and contribute to the majority of the revenue. The Zalaris Consulting segment includes the implementation of SAP HCM & Payroll and SuccessFactors, based on Zalaris templates, or implementation of customer-specific functionalities. Zalaris operates in Norway, Northern Europe, Central Europe, the UK, Ireland, and APAC.
85GF Score
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