Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Sif Holding NV's Sloan Ratio for the quarter that ended in Dec. 2025 was -5.73%.
As of Dec. 2025, Sif Holding NV has a Sloan Ratio of -5.73%, indicating the company is in the safe zone and there is no funny business with accruals.
Sif Holding NV (LTS:0RHT) 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, Sif Holding NV has a Sloan Ratio of -5.73%, indicating the company is in the safe zone and there is no funny business with accruals.
Sif Holding NV Sloan Ratio % Related Terms
Sif Holding NV Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Sif Holding NV'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:0RHT vs CRS, ATI, MLI: Sloan Ratio % Comparison
For the Metal Fabrication subindustry, Sif Holding NV'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.
Sif Holding NV Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Sif Holding NV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sif Holding NV'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.
Sif Holding NV'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.
Sif Holding NV's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -25.934 (Jun. 2025 ) + -10.754 (Dec. 2025 ) = €-36.7 Mil.
Sif Holding NV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -3.31 (Jun. 2025 ) + 35.678 (Dec. 2025 ) = €32.4 Mil.
Sif Holding NV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -18.276 (Jun. 2025 ) + -9.52 (Dec. 2025 ) = €-27.8 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.
Sif Holding NV (LTS:0RHT) has a Sloan Ratio % of -5.73% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Sif Holding NV and its competitors.
Is Sif Holding NV's Sloan Ratio % too high?
Sif Holding NV's current Sloan Ratio % is -5.73%. Overall, Sif Holding NV has a GF Score™ of 63/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sif Holding NV's Sloan Ratio % compare to CRS and ATI?
Sif Holding NV's Sloan Ratio % of -5.73% can be compared against companies in the Industrial Products 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 Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Sif Holding NV and its competitors. Sif Holding NV's current Sloan Ratio % is -5.73%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sif Holding NV stock overvalued right now?
Based on GuruFocus' analysis, Sif Holding NV (LTS:0RHT) is currently considered Possible Value Trap. The stock's GF Value™ is €15.97, compared to a current price of €4.12 — trading 74.2% below its estimated fair value. The current Sloan Ratio % is -5.73%. Sif Holding NV's overall GF Score™ is 63/100 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 Sif Holding NV (LTS:0RHT), the current Sloan Ratio % is -5.73% 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 Sif Holding NV (LTS:0RHT) Overvalued in 2026?
Based on GuruFocus' analysis, Sif Holding NV stock appears to be undervalued.
The current stock price of €4.12 is trading 74.2% below its estimated GF Value™ of €15.97.
GuruFocus considers Sif Holding NV to be Possible Value Trap.
Key valuation signals for LTS:0RHT:
Sloan Ratio %: -5.73%
GF Value™: €15.97 vs. price of €4.12 (74.2% below fair value)
No single metric tells the full story. See the LTS:0RHT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sif Holding NV is engaged in the manufacturing of foundation piles for offshore wind farms and metal structures, parts of metal structures, pipes, pipe structures, and components for the offshore industry. The company's operating segment includes i) Wind: It produces and delivers monopiles and transition pieces for the off-shore wind industry, ii) OSS: It produces offshore steel structures, iii) Marshalling: It includes renting-out of logistical area and facilities and the delivery of logistical services to customers and iv) Other: It includes mainly engineering services, licensing fees and operational lease income for the windmill on the Group's site in Rotterdam. It generates maximum revenue from the Wind segment. Geographically, it derives the majority of revenue from the Netherlands.
63GF Score
Get the complete analysis for LTS:0RHT
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
LTS:0RHT has been successfully added to your 
