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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.
Octave Specialty Group's Sloan Ratio for the quarter that ended in Mar. 2026 was -14.63%.
As of Mar. 2026, Octave Specialty Group has a Sloan Ratio of -14.63%, indicating there is a warning stage of accrual build up.
Octave Specialty Group (NYSE:OSG) 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, Octave Specialty Group has a Sloan Ratio of -14.63%, indicating there is a warning stage of accrual build up.
Octave Specialty Group Sloan Ratio % Related Terms
Octave Specialty Group 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.
For the Insurance - Specialty subindustry, Octave Specialty Group'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.
Octave Specialty Group Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Octave Specialty Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Octave Specialty Group'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.
Octave Specialty Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Octave Specialty Group's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -72.699 (Jun. 2025 ) + -112.62 (Sep. 2025 ) + -29.982 (Dec. 2025 ) + -6.851 (Mar. 2026 ) = $-222.2 Mil.
Octave Specialty Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -41.755 (Jun. 2025 ) + -41.154 (Sep. 2025 ) + -0.666 (Dec. 2025 ) + -10.079 (Mar. 2026 ) = $-93.7 Mil.
Octave Specialty Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -16.459 (Jun. 2025 ) + 247.341 (Sep. 2025 ) + -65.435 (Dec. 2025 ) + 37.708 (Mar. 2026 ) = $203.2 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.
Octave Specialty Group (OSG) has a Sloan Ratio % of -14.63% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Octave Specialty Group and its competitors.
Is Octave Specialty Group's Sloan Ratio % too high?
Octave Specialty Group's current Sloan Ratio % is -14.63%. Overall, Octave Specialty Group has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Octave Specialty Group's Sloan Ratio % compare to JRVR and MBI?
Octave Specialty Group's Sloan Ratio % of -14.63% 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 Octave Specialty Group and its competitors. Octave Specialty Group's current Sloan Ratio % is -14.63%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Octave Specialty Group stock overvalued right now?
Based on GuruFocus' analysis, Octave Specialty Group (OSG) is currently considered Modestly Undervalued. The stock's GF Value™ is $7.57, compared to a current price of $5.74 — trading 24.2% below its estimated fair value. The current Sloan Ratio % is -14.63%. Octave Specialty Group's overall GF Score™ is 63/100. 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 Octave Specialty Group (OSG), the current Sloan Ratio % is -14.63% 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 Octave Specialty Group (OSG) Overvalued in 2026?
Based on GuruFocus' analysis, Octave Specialty Group stock appears to be undervalued.
The current stock price of $5.74 is trading 24.2% below its estimated GF Value™ of $7.57.
GuruFocus considers Octave Specialty Group to be Modestly Undervalued.
Key valuation signals for OSG:
Sloan Ratio %: -14.63%
GF Value™: $7.57 vs. price of $5.74 (24.2% below fair value)
No single metric tells the full story. See the OSG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Octave Specialty Group Inc is a world-wide specialty insurance firm that provides strategic direction, risk oversight, data and technology solutions, and capital support to MGA businesses operating across the U.S., U.K., and Bermuda. The company operates in two segments: Specialty Property and Casualty Insurance and ID.
63GF Score
Get the complete analysis for OSG
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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