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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.
Norsk Titanium AS's Sloan Ratio for the quarter that ended in Jun. 2026 was -8.49%.
Warning Sign:
When sloan ratio (-68.45)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Jun. 2026, Norsk Titanium AS has a Sloan Ratio of -8.49%, indicating the company is in the safe zone and there is no funny business with accruals.
Norsk Titanium AS (OSL:NTI) 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, Norsk Titanium AS has a Sloan Ratio of -8.49%, indicating the company is in the safe zone and there is no funny business with accruals.
Norsk Titanium AS Sloan Ratio % Related Terms
Norsk Titanium AS Sloan Ratio % Historical Data
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The historical data trend for Norsk Titanium AS'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:NTI vs SPCX, GE, RTX: Sloan Ratio % Comparison
For the Aerospace & Defense subindustry, Norsk Titanium AS'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.
Norsk Titanium AS Sloan Ratio % vs Aerospace & Defense Industry
For the Aerospace & Defense industry and Industrials sector, Norsk Titanium AS's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Norsk Titanium AS'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.
Norsk Titanium AS's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Norsk Titanium AS's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -159.618 (Dec. 2025 ) + -119.592 (Jun. 2026 ) = kr-279.21 Mil.
Norsk Titanium AS's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -134.927 (Dec. 2025 ) + -113.517 (Jun. 2026 ) = kr-248.44 Mil.
Norsk Titanium AS's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -1.88 (Dec. 2025 ) + 0.105 (Jun. 2026 ) = kr-1.78 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.
Norsk Titanium AS (OSL:NTI) has a Sloan Ratio % of -8.49% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Norsk Titanium AS and its competitors.
Is Norsk Titanium AS's Sloan Ratio % too high?
Norsk Titanium AS's current Sloan Ratio % is -8.49%. Overall, Norsk Titanium AS has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Norsk Titanium AS's Sloan Ratio % compare to SPCX and GE?
Norsk Titanium AS's Sloan Ratio % of -8.49% can be compared against companies in the Aerospace & Defense 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 Aerospace & Defense company?
A good Sloan Ratio % depends on the Aerospace & Defense 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 Norsk Titanium AS and its competitors. Norsk Titanium AS's current Sloan Ratio % is -8.49%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Norsk Titanium AS stock overvalued right now?
Based on GuruFocus' analysis, Norsk Titanium AS (OSL:NTI) is currently considered Modestly Overvalued. The stock's GF Value™ is kr0.93, compared to a current price of kr1.19 — trading 27.7% above its estimated fair value. The current Sloan Ratio % is -8.49%. Norsk Titanium AS's overall GF Score™ is 60/100 with 8 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 Norsk Titanium AS (OSL:NTI), the current Sloan Ratio % is -8.49% 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 Norsk Titanium AS (OSL:NTI) Overvalued in 2026?
Based on GuruFocus' analysis, Norsk Titanium AS stock appears to be overvalued.
The current stock price of kr1.19 is trading 27.7% above its estimated GF Value™ of kr0.93.
GuruFocus considers Norsk Titanium AS to be Modestly Overvalued.
Key valuation signals for OSL:NTI:
Sloan Ratio %: -8.49%
GF Value™: kr0.93 vs. price of kr1.19 (27.7% above fair value)
No single metric tells the full story. See the OSL:NTI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Norsk Titanium AS is in metal 3D printing. The company uses its proprietary Rapid Plasma Deposition (RPD) technology for cost-efficient 3D printing of metal alloys. This technology enables the production of value-added parts that are suitable for a large market. The company's focus is on high-end structural applications that require the use of titanium parts, which offer substantial benefits compared to traditional materials and production methods. The company caters to high-complexity markets such as commercial aerospace and defense, which allows it to deliver value propositions and position itself for expansion into other markets. Geographically, the company generates revenue from Norway, Europe, and the USA.
60GF Score
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