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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.
Clabo SpA's Sloan Ratio for the quarter that ended in Jun. 2024 was 2.80%.
As of Jun. 2024, Clabo SpA has a Sloan Ratio of 2.80%, indicating the company is in the safe zone and there is no funny business with accruals.
Clabo SpA (MIL:CLABO) 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 Jun. 2024, Clabo SpA has a Sloan Ratio of 2.80%, indicating the company is in the safe zone and there is no funny business with accruals.
Clabo SpA Sloan Ratio % Related Terms
Clabo SpA Sloan Ratio % Historical Data
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The historical data trend for Clabo SpA'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.
MIL:CLABO vs GEV, ETN, PH: Sloan Ratio % Comparison
For the Specialty Industrial Machinery subindustry, Clabo SpA'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.
Clabo SpA Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Clabo SpA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Clabo SpA'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.
Clabo SpA's Sloan Ratio for the fiscal year that ended in Dec. 2023 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Clabo SpA's Net Income for the trailing twelve months (TTM) ended in Jun. 2024 was 0.19 (Dec. 2023 ) + 0.762 (Jun. 2024 ) = €0.95 Mil.
Clabo SpA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2024 was 6.884 (Dec. 2023 ) + -0.579 (Jun. 2024 ) = €6.31 Mil.
Clabo SpA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2024 was -1.625 (Dec. 2023 ) + -6.298 (Jun. 2024 ) = €-7.92 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.
Clabo SpA (MIL:CLABO) has a Sloan Ratio % of 2.80% as of Jun. 2024. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Clabo SpA and its competitors.
Is Clabo SpA's Sloan Ratio % too high?
Clabo SpA's current Sloan Ratio % is 2.80%. Overall, Clabo SpA has a GF Score™ of 4/100, reflecting its overall financial health beyond just this single metric.
How does Clabo SpA's Sloan Ratio % compare to GEV and ETN?
Clabo SpA's Sloan Ratio % of 2.80% 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 Clabo SpA and its competitors. Clabo SpA's current Sloan Ratio % is 2.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Clabo SpA stock overvalued right now?
Clabo SpA (MIL:CLABO) has a current Sloan Ratio % of 2.80%. The current Sloan Ratio % is 2.80%. Clabo SpA's overall GF Score™ is 4/100. 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 Clabo SpA (MIL:CLABO), the current Sloan Ratio % is 2.80% as of Jun. 2024. 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.
Clabo SpA is an Italian company engaged in the design, manufacturing, and marketing of professional showcases for ice cream, pastry, and bakery products. In addition, it provides furniture for restaurants, bars, and coffee shops. The products of the company are sold under various brands such as Orion, Arctic, EasyBet, Howard McCray, and Bocchini Arredamenti.
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