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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.
As of Jun. 2026, Trevi Finanziaria Industriale SpA has a Sloan Ratio of -1.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Trevi Finanziaria Industriale SpA (MIL:TFIN) 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. 2026, Trevi Finanziaria Industriale SpA has a Sloan Ratio of -1.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Trevi Finanziaria Industriale SpA Sloan Ratio % Related Terms
Trevi Finanziaria Industriale SpA Sloan Ratio % Historical Data
* 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.
Trevi Finanziaria Industriale SpA Sloan Ratio % Chart
MIL:TFIN vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Trevi Finanziaria Industriale 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.
Trevi Finanziaria Industriale SpA Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Trevi Finanziaria Industriale SpA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Trevi Finanziaria Industriale SpA's Sloan Ratio % falls into.
Trevi Finanziaria Industriale SpA Sloan Ratio % Calculation
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.
* 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.
Trevi Finanziaria Industriale SpA (MIL:TFIN) has a Sloan Ratio % of -1.94% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Trevi Finanziaria Industriale SpA and its competitors.
Is Trevi Finanziaria Industriale SpA's Sloan Ratio % too high?
Trevi Finanziaria Industriale SpA's current Sloan Ratio % is -1.94%. Overall, Trevi Finanziaria Industriale SpA has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Trevi Finanziaria Industriale SpA's Sloan Ratio % compare to PWR and FIX?
Trevi Finanziaria Industriale SpA's Sloan Ratio % of -1.94% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Trevi Finanziaria Industriale SpA and its competitors. Trevi Finanziaria Industriale SpA's current Sloan Ratio % is -1.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Trevi Finanziaria Industriale SpA stock overvalued right now?
Based on GuruFocus' analysis, Trevi Finanziaria Industriale SpA (MIL:TFIN) is currently considered Significantly Overvalued. The stock's GF Value™ is €2.70, compared to a current price of €4.62 — trading 71.1% above its estimated fair value. The current Sloan Ratio % is -1.94%. Trevi Finanziaria Industriale SpA's overall GF Score™ is 53/100 with 4 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 Trevi Finanziaria Industriale SpA (MIL:TFIN), the current Sloan Ratio % is -1.94% as of Jun. 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 Trevi Finanziaria Industriale SpA (MIL:TFIN) Overvalued in 2026?
Based on GuruFocus' analysis, Trevi Finanziaria Industriale SpA stock appears to be overvalued.
The current stock price of €4.62 is trading 71.1% above its estimated GF Value™ of €2.70.
GuruFocus considers Trevi Finanziaria Industriale SpA to be Significantly Overvalued.
Key valuation signals for MIL:TFIN:
Sloan Ratio %: -1.94%
GF Value™: €2.70 vs. price of €4.62 (71.1% above fair value)
No single metric tells the full story. See the MIL:TFIN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Trevi Finanziaria Industriale SpA is the holding company. The Group operates globally in the ground engineering sector, providing integrated solutions (technologies and machinery) for the construction of special foundations, ground consolidation, and safety measures for complex infrastructure and/or contaminated sites. The group is organised through two operating divisions: Trevi and Soilmec. The Trevi Division is responsible for the design and construction of special foundations and ground stabilisation works, mainly for strategic infrastructure such as underground railways, bridges, dams, ports, quays, railway lines, motorways, and civil and industrial buildings. The Soilmec Division, on the other hand, designs, manufactures and markets machinery and services for special foundations.
53GF 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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