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.
Moncler SpA's Sloan Ratio for the quarter that ended in Dec. 2025 was -0.56%.
As of Dec. 2025, Moncler SpA has a Sloan Ratio of -0.56%, indicating the company is in the safe zone and there is no funny business with accruals.
Moncler SpA (OTCPK:MONRF) 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, Moncler SpA has a Sloan Ratio of -0.56%, indicating the company is in the safe zone and there is no funny business with accruals.
Moncler SpA Sloan Ratio % Related Terms
Moncler SpA Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Moncler 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.
For the Apparel Manufacturing subindustry, Moncler 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.
Moncler SpA Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Moncler SpA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Moncler 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.
Moncler 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.
Moncler SpA's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 177.001 (Jun. 2025 ) + 554.11 (Dec. 2025 ) = $731 Mil.
Moncler SpA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 220.804 (Jun. 2025 ) + 900.56 (Dec. 2025 ) = $1,121 Mil.
Moncler SpA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1.187 (Jun. 2025 ) + -350.126 (Dec. 2025 ) = $-351 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.
Moncler SpA (MONRF) has a Sloan Ratio % of -0.56% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Moncler SpA and its competitors.
Is Moncler SpA's Sloan Ratio % too high?
Moncler SpA's current Sloan Ratio % is -0.56%. Overall, Moncler SpA has a GF Score™ of 99/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Moncler SpA's Sloan Ratio % compare to RL and LEVI?
Moncler SpA's Sloan Ratio % of -0.56% can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Sloan Ratio % depends on the Manufacturing - Apparel & Accessories 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 Moncler SpA and its competitors. Moncler SpA's current Sloan Ratio % is -0.56%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Moncler SpA stock overvalued right now?
Based on GuruFocus' analysis, Moncler SpA (MONRF) is currently considered Modestly Undervalued. The stock's GF Value™ is $69.56, compared to a current price of $59.20 — trading 14.9% below its estimated fair value. The current Sloan Ratio % is -0.56%. Moncler SpA's overall GF Score™ is 99/100 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 Moncler SpA (MONRF), the current Sloan Ratio % is -0.56% 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 Moncler SpA (MONRF) Overvalued in 2026?
Based on GuruFocus' analysis, Moncler SpA stock appears to be undervalued.
The current stock price of $59.20 is trading 14.9% below its estimated GF Value™ of $69.56.
GuruFocus considers Moncler SpA to be Modestly Undervalued.
Key valuation signals for MONRF:
Sloan Ratio %: -0.56%
GF Value™: $69.56 vs. price of $59.20 (14.9% below fair value)
No single metric tells the full story. See the MONRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Moncler consists of its namesake brand and Stone Island (bought in 2021). The Moncler brand is one of the leading players in luxury outerwear. It is globally present with 35% of sales generated in Europe, the Middle East, and Africa, 15% in the Americas, and 50% in Asia and rest of the world. Most of Moncler brand sales are direct to consumer, with 86% generated through the own-retail channel. Around 75%-80% of revenue is generated in the core outerwear segment, with the remainder in the accessory, knitwear, and footwear categories. Stone Island contributed 13% of revenue in 2024.
99GF Score
Get the complete analysis for MONRF
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
MONRF has been successfully added to your 
