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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.
Bokusgruppen AB's Sloan Ratio for the quarter that ended in Jun. 2026 was -9.54%.
As of Jun. 2026, Bokusgruppen AB has a Sloan Ratio of -9.54%, indicating the company is in the safe zone and there is no funny business with accruals.
Bokusgruppen AB (OSTO:BOKUS) 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, Bokusgruppen AB has a Sloan Ratio of -9.54%, indicating the company is in the safe zone and there is no funny business with accruals.
Bokusgruppen AB Sloan Ratio % Related Terms
Bokusgruppen AB Sloan Ratio % Historical Data
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The historical data trend for Bokusgruppen AB'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.
OSTO:BOKUS vs CASY, WSM, ULTA: Sloan Ratio % Comparison
For the Specialty Retail subindustry, Bokusgruppen AB'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.
Bokusgruppen AB Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Bokusgruppen AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Bokusgruppen AB'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.
Bokusgruppen AB's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Bokusgruppen AB's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 13.6 (Sep. 2025 ) + 100.6 (Dec. 2025 ) + -1.7 (Mar. 2026 ) + -26.3 (Jun. 2026 ) = kr86 Mil.
Bokusgruppen AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 55.4 (Sep. 2025 ) + 308.9 (Dec. 2025 ) + -67.3 (Mar. 2026 ) + -23.6 (Jun. 2026 ) = kr273 Mil.
Bokusgruppen AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -11.1 (Sep. 2025 ) + -7.7 (Dec. 2025 ) + -7.7 (Mar. 2026 ) + -17.4 (Jun. 2026 ) = kr-44 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.
Bokusgruppen AB (OSTO:BOKUS) has a Sloan Ratio % of -9.54% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Bokusgruppen AB and its competitors.
Is Bokusgruppen AB's Sloan Ratio % too high?
Bokusgruppen AB's current Sloan Ratio % is -9.54%. Overall, Bokusgruppen AB has a GF Score™ of 57/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bokusgruppen AB's Sloan Ratio % compare to CASY and WSM?
Bokusgruppen AB's Sloan Ratio % of -9.54% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Bokusgruppen AB and its competitors. Bokusgruppen AB's current Sloan Ratio % is -9.54%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bokusgruppen AB stock overvalued right now?
Based on GuruFocus' analysis, Bokusgruppen AB (OSTO:BOKUS) is currently considered Modestly Overvalued. The stock's GF Value™ is kr56.27, compared to a current price of kr68.20 — trading 21.2% above its estimated fair value. The current Sloan Ratio % is -9.54%. Bokusgruppen AB's overall GF Score™ is 57/100 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 Bokusgruppen AB (OSTO:BOKUS), the current Sloan Ratio % is -9.54% 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 Bokusgruppen AB (OSTO:BOKUS) Overvalued in 2026?
Based on GuruFocus' analysis, Bokusgruppen AB stock appears to be overvalued.
The current stock price of kr68.20 is trading 21.2% above its estimated GF Value™ of kr56.27.
GuruFocus considers Bokusgruppen AB to be Modestly Overvalued.
Key valuation signals for OSTO:BOKUS:
Sloan Ratio %: -9.54%
GF Value™: kr56.27 vs. price of kr68.20 (21.2% above fair value)
No single metric tells the full story. See the OSTO:BOKUS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bokusgruppen AB is a book retailer. It offers strong and complementary books brands such as Bokus, Bokus Play and Akademibokhandeln and reaches a large share of Sweden's population. In addition to books in all channels and formats, a large and inspirational range of other products is also offered.
57GF Score
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