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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, Eimskipafelag Islands ehf has a Sloan Ratio of -3.92%, indicating the company is in the safe zone and there is no funny business with accruals.
Eimskipafelag Islands ehf (OISE:EIM) 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, Eimskipafelag Islands ehf has a Sloan Ratio of -3.92%, indicating the company is in the safe zone and there is no funny business with accruals.
Eimskipafelag Islands ehf Sloan Ratio % Related Terms
Eimskipafelag Islands ehf 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.
OISE:EIM vs UPS, FDX, JBHT: Sloan Ratio % Comparison
For the Integrated Freight & Logistics subindustry, Eimskipafelag Islands ehf'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.
Eimskipafelag Islands ehf Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Eimskipafelag Islands ehf's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Eimskipafelag Islands ehf's Sloan Ratio % falls into.
Eimskipafelag Islands ehf 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.
Eimskipafelag Islands ehf's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Eimskipafelag Islands ehf's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 646.414 (Jun. 2025 ) + 795.989 (Sep. 2025 ) + 13.96 (Dec. 2025 ) + -637.821 (Mar. 2026 ) = kr819 Mil.
Eimskipafelag Islands ehf's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 2849.468 (Jun. 2025 ) + 854.412 (Sep. 2025 ) + 1931.777 (Dec. 2025 ) + 718.525 (Mar. 2026 ) = kr6,354 Mil.
Eimskipafelag Islands ehf's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -935.316 (Jun. 2025 ) + 2445.525 (Sep. 2025 ) + -2087.349 (Dec. 2025 ) + -1279.336 (Mar. 2026 ) = kr-1,856 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.
Eimskipafelag Islands ehf (OISE:EIM) has a Sloan Ratio % of -3.92% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Eimskipafelag Islands ehf and its competitors.
Is Eimskipafelag Islands ehf's Sloan Ratio % too high?
Eimskipafelag Islands ehf's current Sloan Ratio % is -3.92%. Overall, Eimskipafelag Islands ehf has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eimskipafelag Islands ehf's Sloan Ratio % compare to UPS and FDX?
Eimskipafelag Islands ehf's Sloan Ratio % of -3.92% 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 Eimskipafelag Islands ehf and its competitors. Eimskipafelag Islands ehf's current Sloan Ratio % is -3.92%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eimskipafelag Islands ehf stock overvalued right now?
Based on GuruFocus' analysis, Eimskipafelag Islands ehf (OISE:EIM) is currently considered Significantly Undervalued. The stock's GF Value™ is kr383.06, compared to a current price of kr264.00 — trading 31.1% below its estimated fair value. The current Sloan Ratio % is -3.92%. Eimskipafelag Islands ehf's overall GF Score™ is 73/100 with 10 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 Eimskipafelag Islands ehf (OISE:EIM), the current Sloan Ratio % is -3.92% 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 Eimskipafelag Islands ehf (OISE:EIM) Overvalued in 2026?
Based on GuruFocus' analysis, Eimskipafelag Islands ehf stock appears to be undervalued.
The current stock price of kr264.00 is trading 31.1% below its estimated GF Value™ of kr383.06.
GuruFocus considers Eimskipafelag Islands ehf to be Significantly Undervalued.
Key valuation signals for OISE:EIM:
Sloan Ratio %: -3.92%
GF Value™: kr383.06 vs. price of kr264.00 (31.1% below fair value)
No single metric tells the full story. See the OISE:EIM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eimskipafelag Islands ehf provides shipping, logistics, and supply chain services. The company's operations are divided into two market segments namely Liner services and Forwarding services. The liner services segment includes operations such as port operations, cold storage facilities, warehousing, trucking and distribution, air freight, and agency services in Iceland and Norway. The forwarding services segment includes reefer forwarding, a system based on a network of own offices, association with deep-sea lines, and associates. The company earns the majority of its revenues from Iceland, the Faroe Islands, and Asia.
73GF Score
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