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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.
Kyivstar Group's Sloan Ratio for the quarter that ended in Jun. 2026 was 8.79%.
As of Jun. 2026, Kyivstar Group has a Sloan Ratio of 8.79%, indicating the company is in the safe zone and there is no funny business with accruals.
Kyivstar Group (NAS:KYIV) 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, Kyivstar Group has a Sloan Ratio of 8.79%, indicating the company is in the safe zone and there is no funny business with accruals.
Kyivstar Group Sloan Ratio % Related Terms
Kyivstar Group Sloan Ratio % Historical Data
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The historical data trend for Kyivstar Group'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 Telecom Services subindustry, Kyivstar Group'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.
Kyivstar Group Sloan Ratio % vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, Kyivstar Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kyivstar Group'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.
Kyivstar Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Kyivstar Group's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -89 (Sep. 2025 ) + 90 (Dec. 2025 ) + 85 (Mar. 2026 ) + 77 (Jun. 2026 ) = $163 Mil.
Kyivstar Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 141 (Sep. 2025 ) + 152 (Dec. 2025 ) + 161 (Mar. 2026 ) + 170 (Jun. 2026 ) = $624 Mil.
Kyivstar Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -132 (Sep. 2025 ) + -146 (Dec. 2025 ) + -238 (Mar. 2026 ) + -144 (Jun. 2026 ) = $-660 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.
Kyivstar Group (KYIV) has a Sloan Ratio % of 8.79% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Kyivstar Group and its competitors.
Is Kyivstar Group's Sloan Ratio % too high?
Kyivstar Group's current Sloan Ratio % is 8.79%. Overall, Kyivstar Group has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Kyivstar Group's Sloan Ratio % compare to AD and LBTYA?
Kyivstar Group's Sloan Ratio % of 8.79% can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Sloan Ratio % depends on the Telecommunication Services 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 Kyivstar Group and its competitors. Kyivstar Group's current Sloan Ratio % is 8.79%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kyivstar Group stock overvalued right now?
Kyivstar Group (KYIV) has a current Sloan Ratio % of 8.79%. The current Sloan Ratio % is 8.79%. Kyivstar Group's overall GF Score™ is 21/100. 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 Kyivstar Group (KYIV), the current Sloan Ratio % is 8.79% 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.
Kyivstar Group Ltd is a telecommunications and digital holding company that operates Ukraine provider of mobile communication and broadband services. The company offers a wide range of connectivity and digital services, including mobile and fixed-line voice and data, ride-hailing, e-health, digital TV, and enterprise solutions such as big data, cloud, and cybersecurity. It operates through two main segments: Telecommunications and Digital. The Telecommunications segment, which generates the majority of revenue, includes service revenue from mobile and fixed connectivity services provided to both individual and corporate customers. The Digital segment comprises revenue from proprietary digital platforms and services.
21GF Score
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