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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.
BlueYield AB's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
Warning Sign:
When sloan ratio (87.42)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, BlueYield AB has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
BlueYield AB (NGM:SHIP) 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, BlueYield AB has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
BlueYield AB Sloan Ratio % Related Terms
BlueYield AB Sloan Ratio % Historical Data
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The historical data trend for BlueYield AB'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.
BlueYield AB Sloan Ratio % Chart
BlueYield AB Annual Data
Trend
Dec25
Sloan Ratio %
87.42
BlueYield AB Quarterly Data
Jun25
Sep25
Dec25
Mar26
Sloan Ratio %
0.00
0.00
0.00
0.00
NGM:SHIP vs KEX: Sloan Ratio % Comparison
For the Marine Shipping subindustry, BlueYield AB'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.
BlueYield AB Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, BlueYield AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where BlueYield AB'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.
BlueYield AB's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
BlueYield AB's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 2.964 (Sep. 2025 ) + 15.961 (Dec. 2025 ) + 21.112 (Mar. 2026 ) = kr40.04 Mil.
BlueYield AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + -21.073 (Sep. 2025 ) + 9.474 (Dec. 2025 ) + 4.905 (Mar. 2026 ) = kr-6.69 Mil.
BlueYield AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + -3.81 (Sep. 2025 ) + -3.52 (Dec. 2025 ) + 10.96 (Mar. 2026 ) = kr3.63 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.
BlueYield AB (NGM:SHIP) 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 BlueYield AB and its competitors.
Is BlueYield AB's Sloan Ratio % too high?
BlueYield AB's current Sloan Ratio % is 0.00%. Overall, BlueYield AB has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does BlueYield AB's Sloan Ratio % compare to KEX?
BlueYield AB's Sloan Ratio % of 0.00% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 BlueYield AB and its competitors. BlueYield AB'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 BlueYield AB stock overvalued right now?
BlueYield AB (NGM:SHIP) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. BlueYield AB's overall GF Score™ is 12/100 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 BlueYield AB (NGM:SHIP), 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.
BlueYield AB is an investment company with a focus on acquiring, managing, and strategically divesting maritime assets. The portfolio of vessels is globally diversified, consisting of a wide range of vessels across several segments, and offers an opportunity to access the returns of shipping. It holds minority interests across some special purpose vehicles (SPVs). These SPVs collectively own and manage a diversified portfolio of several vessels, spanning various shipping segments including Tanker, Container, Dry Bulk, Multi-Purpose Vessels (MPP), Platform Supply Vessels (PSV), and Subsea/Offshore.
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