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.
The Mosaic Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 2.08%.
As of Mar. 2026, The Mosaic Co has a Sloan Ratio of 2.08%, indicating the company is in the safe zone and there is no funny business with accruals.
The Mosaic Co (MEX:MOS) 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 Mar. 2026, The Mosaic Co has a Sloan Ratio of 2.08%, indicating the company is in the safe zone and there is no funny business with accruals.
The Mosaic Co Sloan Ratio % Related Terms
The Mosaic Co Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for The Mosaic Co'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.
MEX:MOS vs SMG, FMC, UAN: Sloan Ratio % Comparison
For the Agricultural Inputs subindustry, The Mosaic Co'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.
The Mosaic Co Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, The Mosaic Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where The Mosaic Co'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.
The Mosaic Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
The Mosaic Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 7733.152 (Jun. 2025 ) + 7546.804 (Sep. 2025 ) + -9353.961 (Dec. 2025 ) + -4645.224 (Mar. 2026 ) = MXN1,281 Mil.
The Mosaic Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 11476.397 (Jun. 2025 ) + 4191.65 (Sep. 2025 ) + -1010.12 (Dec. 2025 ) + 1879.007 (Mar. 2026 ) = MXN16,537 Mil.
The Mosaic Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -5997.1 (Jun. 2025 ) + -6657.11 (Sep. 2025 ) + -5173.038 (Dec. 2025 ) + -6654.066 (Mar. 2026 ) = MXN-24,481 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.
The Mosaic Co (MEX:MOS) has a Sloan Ratio % of 2.08% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on The Mosaic Co and its competitors.
Is The Mosaic Co's Sloan Ratio % too high?
The Mosaic Co's current Sloan Ratio % is 2.08%. Overall, The Mosaic Co has a GF Score™ of 56/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does The Mosaic Co's Sloan Ratio % compare to SMG and FMC?
The Mosaic Co's Sloan Ratio % of 2.08% can be compared against companies in the Agriculture 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 Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 The Mosaic Co and its competitors. The Mosaic Co's current Sloan Ratio % is 2.08%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Mosaic Co stock overvalued right now?
Based on GuruFocus' analysis, The Mosaic Co (MEX:MOS) is currently considered Modestly Undervalued. The stock's GF Value™ is MXN466.13, compared to a current price of MXN365.42 — trading 21.6% below its estimated fair value. The current Sloan Ratio % is 2.08%. The Mosaic Co's overall GF Score™ is 56/100 with 7 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 The Mosaic Co (MEX:MOS), the current Sloan Ratio % is 2.08% as of Mar. 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 The Mosaic Co (MEX:MOS) Overvalued in 2026?
Based on GuruFocus' analysis, The Mosaic Co stock appears to be undervalued.
The current stock price of MXN365.42 is trading 21.6% below its estimated GF Value™ of MXN466.13.
GuruFocus considers The Mosaic Co to be Modestly Undervalued.
Key valuation signals for MEX:MOS:
Sloan Ratio %: 2.08%
GF Value™: MXN466.13 vs. price of MXN365.42 (21.6% below fair value)
No single metric tells the full story. See the MEX:MOS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mosaic is one of the largest phosphate and potash producers in the world. The company's assets include phosphate rock mines in the US and potash mines in Canada. Mosaic also runs a large fertilizer distribution operation in Brazil through its Mosaic Fertilizantes business.
56GF Score
Get the complete analysis for MEX:MOS
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:MOS has been successfully added to your 
