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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.
Skagi hf's Sloan Ratio for the quarter that ended in Jun. 2026 was 1.58%.
As of Jun. 2026, Skagi hf has a Sloan Ratio of 1.58%, indicating the company is in the safe zone and there is no funny business with accruals.
Skagi hf (OISE:VIS) 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, Skagi hf has a Sloan Ratio of 1.58%, indicating the company is in the safe zone and there is no funny business with accruals.
Skagi hf Sloan Ratio % Related Terms
Skagi hf Sloan Ratio % Historical Data
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The historical data trend for Skagi hf'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.
OISE:VIS vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, Skagi hf'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.
Skagi hf Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Skagi hf's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Skagi hf'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.
Skagi hf's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Skagi hf's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 715.751 (Sep. 2025 ) + 1563.07 (Dec. 2025 ) + -335.693 (Mar. 2026 ) + 730.721 (Jun. 2026 ) = kr2,674 Mil.
Skagi hf's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -2960.546 (Sep. 2025 ) + 469.894 (Dec. 2025 ) + 2047.772 (Mar. 2026 ) + 1855.611 (Jun. 2026 ) = kr1,413 Mil.
Skagi hf's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 10.268 (Sep. 2025 ) + -56.444 (Dec. 2025 ) + -25.108 (Mar. 2026 ) + -5.206 (Jun. 2026 ) = kr-76 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.
Skagi hf (OISE:VIS) has a Sloan Ratio % of 1.58% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Skagi hf and its competitors.
Is Skagi hf's Sloan Ratio % too high?
Skagi hf's current Sloan Ratio % is 1.58%. Overall, Skagi hf has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Skagi hf's Sloan Ratio % compare to BRK.A and AIG?
Skagi hf's Sloan Ratio % of 1.58% can be compared against companies in the Insurance 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 an Insurance company?
A good Sloan Ratio % depends on the Insurance 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 Skagi hf and its competitors. Skagi hf's current Sloan Ratio % is 1.58%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Skagi hf stock overvalued right now?
Based on GuruFocus' analysis, Skagi hf (OISE:VIS) is currently considered Modestly Undervalued. The stock's GF Value™ is kr22.04, compared to a current price of kr18.70 — trading 15.2% below its estimated fair value. The current Sloan Ratio % is 1.58%. Skagi hf's overall GF Score™ is 69/100 with 3 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 Skagi hf (OISE:VIS), the current Sloan Ratio % is 1.58% 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.
Is Skagi hf (OISE:VIS) Overvalued in 2026?
Based on GuruFocus' analysis, Skagi hf stock appears to be undervalued.
The current stock price of kr18.70 is trading 15.2% below its estimated GF Value™ of kr22.04.
GuruFocus considers Skagi hf to be Modestly Undervalued.
Key valuation signals for OISE:VIS:
Sloan Ratio %: 1.58%
GF Value™: kr22.04 vs. price of kr18.70 (15.2% below fair value)
No single metric tells the full story. See the OISE:VIS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Skagi hf is engaged in financial services sector. The Group operates through three operating segments: Insurance Operations, Insurance Investments, and Financial Services. Insurance Operations comprises the core insurance activities, including the underwriting of life, health, and general insurance products. Insurance Investments includes the management of assets backing insurance liabilities as well as proprietary investment activities. The Financial Services segment comprises activities such as asset management, loans to customers, and other noninsurance financial products. Key revenue is generated from Insurance operations.
69GF Score
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