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.
M1 Kliniken AG's Sloan Ratio for the quarter that ended in Dec. 2025 was -6.40%.
As of Dec. 2025, M1 Kliniken AG has a Sloan Ratio of -6.40%, indicating the company is in the safe zone and there is no funny business with accruals.
M1 Kliniken AG (OTCPK:MKLNF) 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, M1 Kliniken AG has a Sloan Ratio of -6.40%, indicating the company is in the safe zone and there is no funny business with accruals.
M1 Kliniken AG Sloan Ratio % Related Terms
M1 Kliniken AG Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for M1 Kliniken AG'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.
For the Medical Distribution subindustry, M1 Kliniken AG'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.
M1 Kliniken AG Sloan Ratio % vs Medical Distribution Industry
For the Medical Distribution industry and Healthcare sector, M1 Kliniken AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where M1 Kliniken AG'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.
M1 Kliniken AG'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.
M1 Kliniken AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 13.405 (Jun. 2025 ) + 12.308 (Dec. 2025 ) = $25.7 Mil.
M1 Kliniken AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 22.018 (Jun. 2025 ) + 22.082 (Dec. 2025 ) = $44.1 Mil.
M1 Kliniken AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.018 (Jun. 2025 ) + -4.19 (Dec. 2025 ) = $-4.2 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.
M1 Kliniken AG (MKLNF) has a Sloan Ratio % of -6.40% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on M1 Kliniken AG and its competitors.
Is M1 Kliniken AG's Sloan Ratio % too high?
M1 Kliniken AG's current Sloan Ratio % is -6.40%. Overall, M1 Kliniken AG has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does M1 Kliniken AG's Sloan Ratio % compare to MCK and COR?
M1 Kliniken AG's Sloan Ratio % of -6.40% can be compared against companies in the Medical Distribution 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 Medical Distribution company?
A good Sloan Ratio % depends on the Medical Distribution 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 M1 Kliniken AG and its competitors. M1 Kliniken AG's current Sloan Ratio % is -6.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is M1 Kliniken AG stock overvalued right now?
M1 Kliniken AG (MKLNF) has a current Sloan Ratio % of -6.40%. The stock's GF Value™ is $9.78, compared to a current price of $11.73 — trading 19.9% above its estimated fair value. The current Sloan Ratio % is -6.40%. M1 Kliniken AG's overall GF Score™ is 90/100 with 3 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 M1 Kliniken AG (MKLNF), the current Sloan Ratio % is -6.40% 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 M1 Kliniken AG (MKLNF) Overvalued in 2026?
Based on GuruFocus' analysis, M1 Kliniken AG stock appears to be overvalued.
The current stock price of $11.73 is trading 19.9% above its estimated GF Value™ of $9.78.
Key valuation signals for MKLNF:
Sloan Ratio %: -6.40%
GF Value™: $9.78 vs. price of $11.73 (19.9% above fair value)
No single metric tells the full story. See the MKLNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
M1 Kliniken AG operates in the growing market of aesthetic medicine and plastic surgery and provides aesthetic medical treatments in the self-pay segment. It operates through Beauty and Trade segments. Its activities are focused on providing aesthetic medical treatment. In addition to medical aesthetic treatments, the company also develops and markets pharmaceutical, medical, and medical technology products for aesthetic surgery and cosmetic dermatology. Some of the treatments offered by the group are lip under injection, eyebrow lift, tummy tuck, breast reduction, sweat treatment, liposuction, and others. The organization conducts its business operations in Germany. The majority of its revenue is derived from the Trade segment.
90GF Score
Get the complete analysis for MKLNF
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
MKLNF has been successfully added to your 
