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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.
Malibu Boats's Sloan Ratio for the quarter that ended in Mar. 2026 was 8.40%.
As of Mar. 2026, Malibu Boats has a Sloan Ratio of 8.40%, indicating the company is in the safe zone and there is no funny business with accruals.
Malibu Boats (NAS:MBUU) 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 Mar. 2026, Malibu Boats has a Sloan Ratio of 8.40%, indicating the company is in the safe zone and there is no funny business with accruals.
Malibu Boats Sloan Ratio % Related Terms
Malibu Boats Sloan Ratio % Historical Data
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The historical data trend for Malibu Boats'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 Recreational Vehicles subindustry, Malibu Boats'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.
Malibu Boats Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Malibu Boats's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Malibu Boats'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.
Malibu Boats's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
Malibu Boats's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 4.674 (Jun. 2025 ) + -0.702 (Sep. 2025 ) + -2.462 (Dec. 2025 ) + -2.415 (Mar. 2026 ) = $-0.9 Mil.
Malibu Boats's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 21.039 (Jun. 2025 ) + 6.535 (Sep. 2025 ) + 12.647 (Dec. 2025 ) + 21.377 (Mar. 2026 ) = $61.6 Mil.
Malibu Boats's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -6.799 (Jun. 2025 ) + -4.225 (Sep. 2025 ) + -4.405 (Dec. 2025 ) + -131.679 (Mar. 2026 ) = $-147.1 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.
Malibu Boats (MBUU) has a Sloan Ratio % of 8.40% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Malibu Boats and its competitors.
Is Malibu Boats' Sloan Ratio % too high?
Malibu Boats' current Sloan Ratio % is 8.40%. Overall, Malibu Boats has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Malibu Boats' Sloan Ratio % compare to MCFT and WGO?
Malibu Boats' Sloan Ratio % of 8.40% can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Sloan Ratio % depends on the Vehicles & Parts 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 Malibu Boats and its competitors. Malibu Boats's current Sloan Ratio % is 8.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Malibu Boats stock overvalued right now?
Based on GuruFocus' analysis, Malibu Boats (MBUU) is currently considered Modestly Undervalued. The stock's GF Value™ is $37.02, compared to a current price of $28.45 — trading 23.1% below its estimated fair value. The current Sloan Ratio % is 8.40%. Malibu Boats' overall GF Score™ is 77/100 with 8 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 Malibu Boats (MBUU), the current Sloan Ratio % is 8.40% as of Mar. 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 Malibu Boats (MBUU) Overvalued in 2026?
Based on GuruFocus' analysis, Malibu Boats stock appears to be undervalued.
The current stock price of $28.45 is trading 23.1% below its estimated GF Value™ of $37.02.
GuruFocus considers Malibu Boats to be Modestly Undervalued.
Key valuation signals for MBUU:
Sloan Ratio %: 8.40%
GF Value™: $37.02 vs. price of $28.45 (23.1% below fair value)
No single metric tells the full story. See the MBUU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Malibu Boats is a designer and manufacturer of power boats in the United States. It is a market leader in performance sport boats, sold under its Malibu and Axis brands. It acquired Cobalt Boats, a producer of sterndrive boats, in 2017, and Pursuit Boats, which makes high-end offshore and outboard motorboats, in 2018. In 2021, it purchased Maverick Boat Group, a seller of flat fishing boats, with exposure to bay, dual console, and center console boats. Most recently, in 2026, it tied up with Saxdor Yachts, focused on adventure dayboats. Malibu has also expanded into boat trailers and accessories, and in 2020, began producing its own engines for its performance sport boats.
77GF Score
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