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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.
Nosa Plugs's Sloan Ratio for the quarter that ended in Jun. 2026 was 14.68%.
As of Jun. 2026, Nosa Plugs has a Sloan Ratio of 14.68%, indicating there is a warning stage of accrual build up.
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, Nosa Plugs has a Sloan Ratio of 14.68%, indicating there is a warning stage of accrual build up.
Nosa Plugs Sloan Ratio % Related Terms
Nosa Plugs Sloan Ratio % Historical Data
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The historical data trend for Nosa Plugs'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:NOSA vs ABT, SYK, MDT: Sloan Ratio % Comparison
For the Medical Devices subindustry, Nosa Plugs'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.
Nosa Plugs Sloan Ratio % vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Nosa Plugs's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Nosa Plugs'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.
Nosa Plugs's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Nosa Plugs's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -4.093 (Sep. 2025 ) + -0.62 (Dec. 2025 ) + -1.791 (Mar. 2026 ) + -1.298 (Jun. 2026 ) = kr-7.80 Mil.
Nosa Plugs's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -2.261 (Sep. 2025 ) + -1.778 (Dec. 2025 ) + -0.095 (Mar. 2026 ) + -0.177 (Jun. 2026 ) = kr-4.31 Mil.
Nosa Plugs's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -12.071 (Sep. 2025 ) + -0.133 (Dec. 2025 ) + -0.225 (Mar. 2026 ) + -0.235 (Jun. 2026 ) = kr-12.66 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.
Nosa Plugs (OSTO:NOSA) has a Sloan Ratio % of 14.68% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Nosa Plugs and its competitors.
Is Nosa Plugs' Sloan Ratio % too high?
Nosa Plugs' current Sloan Ratio % is 14.68%. Overall, Nosa Plugs has a GF Score™ of 50/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Nosa Plugs' Sloan Ratio % compare to ABT and SYK?
Nosa Plugs' Sloan Ratio % of 14.68% can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Sloan Ratio % depends on the Medical Devices & Instruments 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 Nosa Plugs and its competitors. Nosa Plugs's current Sloan Ratio % is 14.68%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nosa Plugs stock overvalued right now?
Based on GuruFocus' analysis, Nosa Plugs (OSTO:NOSA) is currently considered Possible Value Trap. The stock's GF Value™ is kr1.24, compared to a current price of kr0.49 — trading 60.5% below its estimated fair value. The current Sloan Ratio % is 14.68%. Nosa Plugs' overall GF Score™ is 50/100 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 Nosa Plugs (OSTO:NOSA), the current Sloan Ratio % is 14.68% 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 Nosa Plugs (OSTO:NOSA) Overvalued in 2026?
Based on GuruFocus' analysis, Nosa Plugs stock appears to be undervalued.
The current stock price of kr0.49 is trading 60.5% below its estimated GF Value™ of kr1.24.
GuruFocus considers Nosa Plugs to be Possible Value Trap.
Key valuation signals for OSTO:NOSA:
Sloan Ratio %: 14.68%
GF Value™: kr1.24 vs. price of kr0.49 (60.5% below fair value)
No single metric tells the full story. See the OSTO:NOSA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nosa Plugs is a Swedish medical technology company. It is a supplier of nasal protection and nasal filters. With the vision to improve the breathing experience for everyone, NOSA offers a product portfolio consisting of odor protection, nasal filters against allergens and nasal protection that reduces viruses and bacteria.
50GF Score
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