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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.
AMSC ASA's Sloan Ratio for the quarter that ended in Jun. 2025 was 333.89%.
Warning Sign:
When sloan ratio (56.55)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Jun. 2025, AMSC ASA has a Sloan Ratio of 333.89%, indicating earnings are more likely to be made up of accruals.
AMSC ASA (OSL:AMSC) 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. 2025, AMSC ASA has a Sloan Ratio of 333.89%, indicating earnings are more likely to be made up of accruals.
AMSC ASA Sloan Ratio % Related Terms
AMSC ASA Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for AMSC ASA'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.
OSL:AMSC vs NCT, RUBI, ICON: Sloan Ratio % Comparison
For the Marine Shipping subindustry, AMSC ASA'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.
AMSC ASA Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, AMSC ASA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where AMSC ASA'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.
AMSC ASA's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
AMSC ASA's Net Income for the trailing twelve months (TTM) ended in Jun. 2025 was 162.144 (Dec. 2024 ) + 398.5 (Jun. 2025 ) = kr560.64 Mil.
AMSC ASA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2025 was -56.032 (Dec. 2024 ) + -11.5 (Jun. 2025 ) = kr-67.53 Mil.
AMSC ASA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2025 was -18.069 (Dec. 2024 ) + 241.9 (Jun. 2025 ) = kr223.83 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.
AMSC ASA (OSL:AMSC) has a Sloan Ratio % of 333.89% as of Jun. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on AMSC ASA and its competitors.
Is AMSC ASA's Sloan Ratio % too high?
AMSC ASA's current Sloan Ratio % is 333.89%.
How does AMSC ASA's Sloan Ratio % compare to NCT and RUBI?
AMSC ASA's Sloan Ratio % of 333.89% 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 AMSC ASA and its competitors. AMSC ASA's current Sloan Ratio % is 333.89%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AMSC ASA stock overvalued right now?
AMSC ASA (OSL:AMSC) has a current Sloan Ratio % of 333.89%. The current Sloan Ratio % is 333.89%. 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 AMSC ASA (OSL:AMSC), the current Sloan Ratio % is 333.89% as of Jun. 2025. 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.
AMSC ASA is a ship finance company focused on owning and bareboat chartering maritime assets. The company owns a fleet of nine modern handy size product tankers, one modern handy size shuttle tanker and an international subsea construction vessel. AMSC charters its vessels on long term bareboat charters that provide stable, predictable cash flow. Its one operating segment which is its investment into Solstad Maritime Holding AS.
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