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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.
Polaris Media ASA's Sloan Ratio for the quarter that ended in Mar. 2026 was -5.04%.
As of Mar. 2026, Polaris Media ASA has a Sloan Ratio of -5.04%, indicating the company is in the safe zone and there is no funny business with accruals.
Polaris Media ASA (OSL:POL) 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, Polaris Media ASA has a Sloan Ratio of -5.04%, indicating the company is in the safe zone and there is no funny business with accruals.
Polaris Media ASA Sloan Ratio % Related Terms
Polaris Media ASA Sloan Ratio % Historical Data
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The historical data trend for Polaris Media 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.
For the Publishing subindustry, Polaris Media 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.
Polaris Media ASA Sloan Ratio % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Polaris Media ASA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Polaris Media 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.
Polaris Media ASA's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Polaris Media ASA's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 35.1 (Jun. 2025 ) + -12.9 (Sep. 2025 ) + 4.5 (Dec. 2025 ) + -15.8 (Mar. 2026 ) = kr11 Mil.
Polaris Media ASA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 64.8 (Jun. 2025 ) + -20.4 (Sep. 2025 ) + 148.2 (Dec. 2025 ) + 32.3 (Mar. 2026 ) = kr225 Mil.
Polaris Media ASA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 18.1 (Jun. 2025 ) + -11.3 (Sep. 2025 ) + -23.6 (Dec. 2025 ) + -4.1 (Mar. 2026 ) = kr-21 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.
Polaris Media ASA (OSL:POL) has a Sloan Ratio % of -5.04% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Polaris Media ASA and its competitors.
Is Polaris Media ASA's Sloan Ratio % too high?
Polaris Media ASA's current Sloan Ratio % is -5.04%. Overall, Polaris Media ASA has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Polaris Media ASA's Sloan Ratio % compare to NYT and WLY?
Polaris Media ASA's Sloan Ratio % of -5.04% can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Sloan Ratio % depends on the Media - Diversified 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 Polaris Media ASA and its competitors. Polaris Media ASA's current Sloan Ratio % is -5.04%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Polaris Media ASA stock overvalued right now?
Based on GuruFocus' analysis, Polaris Media ASA (OSL:POL) is currently considered Fairly Valued. The stock's GF Value™ is kr63.12, compared to a current price of kr60.00 — trading 4.9% below its estimated fair value. The current Sloan Ratio % is -5.04%. Polaris Media ASA's overall GF Score™ is 69/100 with 6 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 Polaris Media ASA (OSL:POL), the current Sloan Ratio % is -5.04% 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 Polaris Media ASA (OSL:POL) Overvalued in 2026?
Based on GuruFocus' analysis, Polaris Media ASA stock appears to be undervalued.
The current stock price of kr60.00 is trading 4.9% below its estimated GF Value™ of kr63.12.
GuruFocus considers Polaris Media ASA to be Fairly Valued.
Key valuation signals for OSL:POL:
Sloan Ratio %: -5.04%
GF Value™: kr63.12 vs. price of kr60.00 (4.9% below fair value)
No single metric tells the full story. See the OSL:POL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Polaris Media ASA is the largest media house and printing group. It owns and operates media houses, distribution companies and printing companies in Norway and on the west coast of Sweden. The company places great emphasis on the development of journalists as well as the individual media house's social missions and has a strong regional and local foundation with editorial freedom, independence, and transparency.
69GF Score
Get the complete analysis for OSL:POL
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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