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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.
Fluicell AB's Sloan Ratio for the quarter that ended in Jun. 2026 was 36.93%.
Warning Sign:
When sloan ratio (28.58)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Jun. 2026, Fluicell AB has a Sloan Ratio of 36.93%, indicating earnings are more likely to be made up of accruals.
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, Fluicell AB has a Sloan Ratio of 36.93%, indicating earnings are more likely to be made up of accruals.
Fluicell AB Sloan Ratio % Related Terms
Fluicell AB Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Fluicell 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:FLUI vs VRTX, REGN, MRNA: Sloan Ratio % Comparison
For the Biotechnology subindustry, Fluicell 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.
Fluicell AB Sloan Ratio % vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Fluicell AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Fluicell 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.
Fluicell AB's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Fluicell AB's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -2.871 (Sep. 2025 ) + 0.101 (Dec. 2025 ) + 3.309 (Mar. 2026 ) + 2.26 (Jun. 2026 ) = kr2.80 Mil.
Fluicell AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -1.231 (Sep. 2025 ) + 2.959 (Dec. 2025 ) + 0.248 (Mar. 2026 ) + -2.092 (Jun. 2026 ) = kr-0.12 Mil.
Fluicell AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -2.275 (Sep. 2025 ) + -1.637 (Dec. 2025 ) + -1.232 (Mar. 2026 ) + -1.177 (Jun. 2026 ) = kr-6.32 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.
Fluicell AB (OSTO:FLUI) has a Sloan Ratio % of 36.93% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Fluicell AB and its competitors.
Is Fluicell AB's Sloan Ratio % too high?
Fluicell AB's current Sloan Ratio % is 36.93%. Overall, Fluicell AB has a GF Score™ of 47/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Fluicell AB's Sloan Ratio % compare to VRTX and REGN?
Fluicell AB's Sloan Ratio % of 36.93% can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Sloan Ratio % depends on the Biotechnology 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 Fluicell AB and its competitors. Fluicell AB's current Sloan Ratio % is 36.93%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fluicell AB stock overvalued right now?
Based on GuruFocus' analysis, Fluicell AB (OSTO:FLUI) is currently considered Possible Value Trap. The stock's GF Value™ is kr77.29, compared to a current price of kr31.00 — trading 59.9% below its estimated fair value. The current Sloan Ratio % is 36.93%. Fluicell AB's overall GF Score™ is 47/100 with 4 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 Fluicell AB (OSTO:FLUI), the current Sloan Ratio % is 36.93% 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 Fluicell AB (OSTO:FLUI) Overvalued in 2026?
Based on GuruFocus' analysis, Fluicell AB stock appears to be undervalued.
The current stock price of kr31.00 is trading 59.9% below its estimated GF Value™ of kr77.29.
GuruFocus considers Fluicell AB to be Possible Value Trap.
Key valuation signals for OSTO:FLUI:
Sloan Ratio %: 36.93%
GF Value™: kr77.29 vs. price of kr31.00 (59.9% below fair value)
No single metric tells the full story. See the OSTO:FLUI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fluicell AB is a Swedish life science company specializing in high-resolution 3D bioprinting and single-cell technology. Its proprietary Biopixlar platform enables precise, nozzle-based printing of living cells to create complex human tissue models. The company operates through two main areas: contract research services and product development. Its contract research division provides human tissue-based screening models for drug development, with a focus on cardiac safety and kidney disease, serving pharmaceutical and biotechnology companies. Its regenerative medicine efforts target type 1 diabetes, exploring cell-based therapies to restore insulin production. Fluicell generates revenue primarily by offering bioprinting services and tissue models to research partners and through sales of its Biopixlar instruments and related consumables. The company is headquartered in Sweden and serves customers in the global life science and pharmaceutical research market.
47GF Score
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