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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.
Matica Fintec SpA's Sloan Ratio for the quarter that ended in Dec. 2025 was 55.05%.
Warning Sign:
When sloan ratio (55.05)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, Matica Fintec SpA has a Sloan Ratio of 55.05%, indicating earnings are more likely to be made up of accruals.
Matica Fintec SpA (MIL:MFT) 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, Matica Fintec SpA has a Sloan Ratio of 55.05%, indicating earnings are more likely to be made up of accruals.
Matica Fintec SpA Sloan Ratio % Related Terms
Matica Fintec SpA Sloan Ratio % Historical Data
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The historical data trend for Matica Fintec 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:MFT vs DELL, ANET, SNDK: Sloan Ratio % Comparison
For the Computer Hardware subindustry, Matica Fintec 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.
Matica Fintec SpA Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Matica Fintec SpA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Matica Fintec 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.
Matica Fintec SpA'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.
Matica Fintec SpA's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 0.584 (Jun. 2025 ) + 0.257 (Dec. 2025 ) = €0.84 Mil.
Matica Fintec SpA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0.554 (Jun. 2025 ) + -2.333 (Dec. 2025 ) = €-1.78 Mil.
Matica Fintec SpA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.533 (Jun. 2025 ) + -65.985 (Dec. 2025 ) = €-66.52 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.
Matica Fintec SpA (MIL:MFT) has a Sloan Ratio % of 55.05% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Matica Fintec SpA and its competitors.
Is Matica Fintec SpA's Sloan Ratio % too high?
Matica Fintec SpA's current Sloan Ratio % is 55.05%. Overall, Matica Fintec SpA has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Matica Fintec SpA's Sloan Ratio % compare to DELL and ANET?
Matica Fintec SpA's Sloan Ratio % of 55.05% can be compared against companies in the Hardware 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 a Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Matica Fintec SpA and its competitors. Matica Fintec SpA's current Sloan Ratio % is 55.05%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Matica Fintec SpA stock overvalued right now?
Based on GuruFocus' analysis, Matica Fintec SpA (MIL:MFT) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.78, compared to a current price of €2.00 — trading 156.4% above its estimated fair value. The current Sloan Ratio % is 55.05%. Matica Fintec SpA's overall GF Score™ is 40/100 with 12 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 Matica Fintec SpA (MIL:MFT), the current Sloan Ratio % is 55.05% 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 Matica Fintec SpA (MIL:MFT) Overvalued in 2026?
Based on GuruFocus' analysis, Matica Fintec SpA stock appears to be overvalued.
The current stock price of €2.00 is trading 156.4% above its estimated GF Value™ of €0.78.
GuruFocus considers Matica Fintec SpA to be Significantly Overvalued.
Key valuation signals for MIL:MFT:
Sloan Ratio %: 55.05%
GF Value™: €0.78 vs. price of €2.00 (156.4% above fair value)
No single metric tells the full story. See the MIL:MFT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Matica Fintec SpA designs, develops and sells technological solutions for Banking and Government Institutions. The company specializes in the design, development, and marketing of software and integrated security equipment for credit cards, identity cards, passports, driving licenses, access control badges, etc. Geographically, the company generates maximum revenue from its business in Europe and the rest from South America, Asia, the United States, Africa, United Arab Emirates, India, the Middle East, Italy, and other regions.
40GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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