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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.
Giocamondo Study SpA's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Giocamondo Study SpA has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Giocamondo Study SpA (MIL:GMS) 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, Giocamondo Study SpA has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Giocamondo Study SpA Sloan Ratio % Related Terms
Giocamondo Study SpA Sloan Ratio % Historical Data
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The historical data trend for Giocamondo Study 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.
Giocamondo Study SpA Sloan Ratio % Chart
Giocamondo Study SpA Annual Data
Trend
Sep23
Sep24
Sep25
Sloan Ratio %
-44.35
2.65
0.00
Giocamondo Study SpA Semi-Annual Data
Sep23
Sep24
Mar25
Sep25
Mar26
Sloan Ratio %
0.00
0.00
0.00
0.00
0.00
MIL:GMS vs EDU, TAL, LAUR: Sloan Ratio % Comparison
For the Education & Training Services subindustry, Giocamondo Study 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.
Giocamondo Study SpA Sloan Ratio % vs Education Industry
For the Education industry and Consumer Defensive sector, Giocamondo Study SpA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Giocamondo Study 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.
Giocamondo Study SpA's Sloan Ratio for the fiscal year that ended in Sep. 2024 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Giocamondo Study SpA's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 1.552 (Sep. 2025 ) + -1.128 (Mar. 2026 ) = €0.42 Mil.
Giocamondo Study SpA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Sep. 2025 ) + 0.905 (Mar. 2026 ) = €0.91 Mil.
Giocamondo Study SpA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Sep. 2025 ) + -0.523 (Mar. 2026 ) = €-0.52 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.
Giocamondo Study SpA (MIL:GMS) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Giocamondo Study SpA and its competitors.
Is Giocamondo Study SpA's Sloan Ratio % too high?
Giocamondo Study SpA's current Sloan Ratio % is 0.00%. Overall, Giocamondo Study SpA has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does Giocamondo Study SpA's Sloan Ratio % compare to EDU and TAL?
Giocamondo Study SpA's Sloan Ratio % of 0.00% can be compared against companies in the Education 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 Education company?
A good Sloan Ratio % depends on the Education 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 Giocamondo Study SpA and its competitors. Giocamondo Study SpA'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 Giocamondo Study SpA stock overvalued right now?
Giocamondo Study SpA (MIL:GMS) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. Giocamondo Study SpA's overall GF Score™ is 18/100 with 2 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 Giocamondo Study SpA (MIL:GMS), the current Sloan Ratio % is 0.00% 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.
Giocamondo Study SpA specializes in study holidays and language courses abroad. The group markets individual and group trips and stays abroad to study and learn foreign languages. It also provides language training services within an edutech model, through two specific e-commerce platforms, which are Go-to-Learn and Lesson Live.
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