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.
LifeStar Insurance's Sloan Ratio for the quarter that ended in Dec. 2025 was 1.65%.
As of Dec. 2025, LifeStar Insurance has a Sloan Ratio of 1.65%, indicating the company is in the safe zone and there is no funny business with accruals.
LifeStar Insurance (MAL:LSI) 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, LifeStar Insurance has a Sloan Ratio of 1.65%, indicating the company is in the safe zone and there is no funny business with accruals.
LifeStar Insurance Sloan Ratio % Related Terms
LifeStar Insurance Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for LifeStar Insurance'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.
MAL:LSI vs AFL, MET, PRU: Sloan Ratio % Comparison
For the Insurance - Life subindustry, LifeStar Insurance'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.
LifeStar Insurance Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, LifeStar Insurance's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where LifeStar Insurance'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.
LifeStar Insurance'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.
LifeStar Insurance's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -0.74 (Jun. 2025 ) + -0.416 (Dec. 2025 ) = €-1.16 Mil.
LifeStar Insurance's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 2.202 (Jun. 2025 ) + -2.525 (Dec. 2025 ) = €-0.32 Mil.
LifeStar Insurance's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.089 (Jun. 2025 ) + -3.433 (Dec. 2025 ) = €-3.52 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.
LifeStar Insurance (MAL:LSI) has a Sloan Ratio % of 1.65% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on LifeStar Insurance and its competitors.
Is LifeStar Insurance's Sloan Ratio % too high?
LifeStar Insurance's current Sloan Ratio % is 1.65%. Overall, LifeStar Insurance has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does LifeStar Insurance's Sloan Ratio % compare to AFL and MET?
LifeStar Insurance's Sloan Ratio % of 1.65% can be compared against companies in the Insurance 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 Insurance company?
A good Sloan Ratio % depends on the Insurance 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 LifeStar Insurance and its competitors. LifeStar Insurance's current Sloan Ratio % is 1.65%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LifeStar Insurance stock overvalued right now?
LifeStar Insurance (MAL:LSI) has a current Sloan Ratio % of 1.65%. The current Sloan Ratio % is 1.65%. LifeStar Insurance's overall GF Score™ is 17/100 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 LifeStar Insurance (MAL:LSI), the current Sloan Ratio % is 1.65% 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.
LifeStar Insurance PLC is a provider of insurance products in Malta offering customers a comprehensive range of protection, savings and investment and retirement life insurance products. Its products are classified under Protection, Savings and Investment, Retirement, and Health products. The company has it's geographical concentration in Italy and Malta regions.
17GF Score
Get the complete analysis for MAL:LSI
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
MAL:LSI has been successfully added to your 
