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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 Mar. 2026, Polestar Automotive Holding UK has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Polestar Automotive Holding UK (NAS:PSNY) 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, Polestar Automotive Holding UK has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Polestar Automotive Holding UK Sloan Ratio % Related Terms
Polestar Automotive Holding UK 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.
Polestar Automotive Holding UK Sloan Ratio % Chart
For the Auto Manufacturers subindustry, Polestar Automotive Holding UK'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.
Polestar Automotive Holding UK Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Polestar Automotive Holding UK's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Polestar Automotive Holding UK's Sloan Ratio % falls into.
Polestar Automotive Holding UK 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.
Polestar Automotive Holding UK (PSNY) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Polestar Automotive Holding UK and its competitors.
Is Polestar Automotive Holding UK's Sloan Ratio % too high?
Polestar Automotive Holding UK's current Sloan Ratio % is 0.00%. Overall, Polestar Automotive Holding UK has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Polestar Automotive Holding UK's Sloan Ratio % compare to LOT and AIIO?
Polestar Automotive Holding UK's Sloan Ratio % of 0.00% 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 Polestar Automotive Holding UK and its competitors. Polestar Automotive Holding UK's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Polestar Automotive Holding UK stock overvalued right now?
Based on GuruFocus' analysis, Polestar Automotive Holding UK (PSNY) is currently considered Possible Value Trap. The stock's GF Value™ is $33.23, compared to a current price of $8.68 — trading 73.9% below its estimated fair value. The current Sloan Ratio % is 0.00%. Polestar Automotive Holding UK's overall GF Score™ is 52/100 with 5 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 Polestar Automotive Holding UK (PSNY), the current Sloan Ratio % is 0.00% 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 Polestar Automotive Holding UK (PSNY) Overvalued in 2026?
Based on GuruFocus' analysis, Polestar Automotive Holding UK stock appears to be undervalued.
The current stock price of $8.68 is trading 73.9% below its estimated GF Value™ of $33.23.
GuruFocus considers Polestar Automotive Holding UK to be Possible Value Trap.
Key valuation signals for PSNY:
Sloan Ratio %: 0.00%
GF Value™: $33.23 vs. price of $8.68 (73.9% below fair value)
No single metric tells the full story. See the PSNY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Polestar Automotive Holding UK PLC is a pure play, premium electric car brand, designing performance cars engineered to excite consumers and drive change. It believes that it defines market standards in design, innovation and sustainability. It is determined to improve society by accelerating the shift to sustainable mobility. The company conducts its business as one operating segment with primary commercial operations in Europe, North America, Asia Pacific and various importer markets. The company generates majority of revenue from United Kingdom.
52GF Score
Get the complete analysis for PSNY
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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