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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.
Mapfre Middlesea's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, Mapfre Middlesea has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Mapfre Middlesea (MAL:MMS) 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, Mapfre Middlesea has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Mapfre Middlesea Sloan Ratio % Related Terms
Mapfre Middlesea Sloan Ratio % Historical Data
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The historical data trend for Mapfre Middlesea'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:MMS vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, Mapfre Middlesea'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.
Mapfre Middlesea Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Mapfre Middlesea's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Mapfre Middlesea'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.
Mapfre Middlesea'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.
Mapfre Middlesea's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Dec. 2024 ) + 0 (Dec. 2025 ) = €0.0 Mil.
Mapfre Middlesea's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Dec. 2024 ) + 0 (Dec. 2025 ) = €0.0 Mil.
Mapfre Middlesea's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Dec. 2024 ) + 0 (Dec. 2025 ) = €0.0 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.
Mapfre Middlesea (MAL:MMS) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Mapfre Middlesea and its competitors.
Is Mapfre Middlesea's Sloan Ratio % too high?
Mapfre Middlesea's current Sloan Ratio % is 0.00%. Overall, Mapfre Middlesea has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Mapfre Middlesea's Sloan Ratio % compare to BRK.A and AIG?
Mapfre Middlesea's Sloan Ratio % of 0.00% 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 Mapfre Middlesea and its competitors. Mapfre Middlesea's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mapfre Middlesea stock overvalued right now?
Based on GuruFocus' analysis, Mapfre Middlesea (MAL:MMS) is currently considered Fairly Valued. The stock's GF Value™ is €1.36, compared to a current price of €1.42 — trading 4.4% above its estimated fair value. The current Sloan Ratio % is 0.00%. Mapfre Middlesea's overall GF Score™ is 53/100 with 1 warning sign 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 Mapfre Middlesea (MAL:MMS), the current Sloan Ratio % is 0.00% 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 Mapfre Middlesea (MAL:MMS) Overvalued in 2026?
Based on GuruFocus' analysis, Mapfre Middlesea stock appears to be overvalued.
The current stock price of €1.42 is trading 4.4% above its estimated GF Value™ of €1.36.
GuruFocus considers Mapfre Middlesea to be Fairly Valued.
Key valuation signals for MAL:MMS:
Sloan Ratio %: 0.00%
GF Value™: €1.36 vs. price of €1.42 (4.4% above fair value)
No single metric tells the full story. See the MAL:MMS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mapfre Middlesea PLC is an insurance company. The segments of the company are motor, Fire and other damage to property, Health, Other classes, and group life. The company provides services to individuals and businesses. The company generates the majority of its revenue from the Motor segment. The group operates only in Malta.
53GF Score
Get the complete analysis for MAL:MMS
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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