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.
Dassault Aviation's Sloan Ratio for the quarter that ended in Dec. 2025 was -0.17%.
As of Dec. 2025, Dassault Aviation has a Sloan Ratio of -0.17%, indicating the company is in the safe zone and there is no funny business with accruals.
Dassault Aviation (MEX:AM) 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, Dassault Aviation has a Sloan Ratio of -0.17%, indicating the company is in the safe zone and there is no funny business with accruals.
Dassault Aviation Sloan Ratio % Related Terms
Dassault Aviation Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Dassault Aviation'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.
For the Aerospace & Defense subindustry, Dassault Aviation'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.
Dassault Aviation Sloan Ratio % vs Aerospace & Defense Industry
For the Aerospace & Defense industry and Industrials sector, Dassault Aviation's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Dassault Aviation'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.
Dassault Aviation'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.
Dassault Aviation's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 7263.206 (Jun. 2025 ) + 13556.036 (Dec. 2025 ) = MXN20,819 Mil.
Dassault Aviation's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 35656.033 (Jun. 2025 ) + 4358.666 (Dec. 2025 ) = MXN40,015 Mil.
Dassault Aviation's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -10304.785 (Jun. 2025 ) + -7722.906 (Dec. 2025 ) = MXN-18,028 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.
Dassault Aviation (MEX:AM) has a Sloan Ratio % of -0.17% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Dassault Aviation and its competitors.
Is Dassault Aviation's Sloan Ratio % too high?
Dassault Aviation's current Sloan Ratio % is -0.17%. Overall, Dassault Aviation has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dassault Aviation's Sloan Ratio % compare to SPCX and GE?
Dassault Aviation's Sloan Ratio % of -0.17% can be compared against companies in the Aerospace & Defense 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 Aerospace & Defense company?
A good Sloan Ratio % depends on the Aerospace & Defense 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 Dassault Aviation and its competitors. Dassault Aviation's current Sloan Ratio % is -0.17%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dassault Aviation stock overvalued right now?
Based on GuruFocus' analysis, Dassault Aviation (MEX:AM) is currently considered Modestly Undervalued. The stock's GF Value™ is MXN7,470.29, compared to a current price of MXN5,709.86 — trading 23.6% below its estimated fair value. The current Sloan Ratio % is -0.17%. Dassault Aviation's overall GF Score™ is 81/100 with 3 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 Dassault Aviation (MEX:AM), the current Sloan Ratio % is -0.17% 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 Dassault Aviation (MEX:AM) Overvalued in 2026?
Based on GuruFocus' analysis, Dassault Aviation stock appears to be undervalued.
The current stock price of MXN5,709.86 is trading 23.6% below its estimated GF Value™ of MXN7,470.29.
GuruFocus considers Dassault Aviation to be Modestly Undervalued.
Key valuation signals for MEX:AM:
Sloan Ratio %: -0.17%
GF Value™: MXN7,470.29 vs. price of MXN5,709.86 (23.6% below fair value)
No single metric tells the full story. See the MEX:AM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dassault Aviation, controlled by the French Dassault Group, designs, builds, and maintains military fighter jets and is one of the largest manufacturers of business jets. It holds a 26.6% stake in defense electronics group Thales, whose earnings contribution accounts for roughly half of Dassault's adjusted net income. In 2025, Dassault Aviation generated EUR 7.4 billion in revenue with over 15,000 employees. About 63% of revenue comes from defense aircraft and services, while Falcon business jets generate the remaining 37%.
81GF Score
Get the complete analysis for MEX:AM
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
MEX:AM has been successfully added to your 
