Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Proact IT Group AB's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Proact IT Group AB has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Proact IT Group AB (OSTO:PACT) 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, Proact IT Group AB has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Proact IT Group AB Sloan Ratio % Related Terms
Proact IT Group AB Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Proact IT Group 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:PACT vs IBM, ACN, FISV: Sloan Ratio % Comparison
For the Information Technology Services subindustry, Proact IT Group 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.
Proact IT Group AB Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Proact IT Group AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Proact IT Group 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.
Proact IT Group AB's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Proact IT Group AB's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 36.6 (Sep. 2025 ) + 14.4 (Dec. 2025 ) + 78 (Mar. 2026 ) + 62 (Jun. 2026 ) = kr191 Mil.
Proact IT Group AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -28.1 (Sep. 2025 ) + 229.1 (Dec. 2025 ) + 144 (Mar. 2026 ) + 107 (Jun. 2026 ) = kr452 Mil.
Proact IT Group AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + -96.3 (Dec. 2025 ) + -20 (Mar. 2026 ) + 4 (Jun. 2026 ) = kr-112 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.
Proact IT Group AB (OSTO:PACT) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Proact IT Group AB and its competitors.
Is Proact IT Group AB's Sloan Ratio % too high?
Proact IT Group AB's current Sloan Ratio % is 0.00%. Overall, Proact IT Group AB has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Proact IT Group AB's Sloan Ratio % compare to IBM and ACN?
Proact IT Group AB's Sloan Ratio % of 0.00% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 Proact IT Group AB and its competitors. Proact IT Group AB's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Proact IT Group AB stock overvalued right now?
Based on GuruFocus' analysis, Proact IT Group AB (OSTO:PACT) is currently considered Fairly Valued. The stock's GF Value™ is kr117.50, compared to a current price of kr126.60 — trading 7.7% above its estimated fair value. The current Sloan Ratio % is 0.00%. Proact IT Group AB's overall GF Score™ is 85/100 with 3 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 Proact IT Group AB (OSTO:PACT), the current Sloan Ratio % is 0.00% 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 Proact IT Group AB (OSTO:PACT) Overvalued in 2026?
Based on GuruFocus' analysis, Proact IT Group AB stock appears to be overvalued.
The current stock price of kr126.60 is trading 7.7% above its estimated GF Value™ of kr117.50.
GuruFocus considers Proact IT Group AB to be Fairly Valued.
Key valuation signals for OSTO:PACT:
Sloan Ratio %: 0.00%
GF Value™: kr117.50 vs. price of kr126.60 (7.7% above fair value)
No single metric tells the full story. See the OSTO:PACT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Proact IT Group AB is a European-based independent data centre and cloud service provider. It offers infrastructure, IT services, and technical solutions that help organizations store, connect, protect, and manage data securely and efficiently. Its operating segments are Nordic & Baltics, UK, West, and Central. The majority of the company's revenue comes from the Nordics and Baltics, which include Denmark, Estonia, Finland, Latvia, Norway, Sweden and the United States.
85GF Score
Get the complete analysis for OSTO:PACT
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
OSTO:PACT has been successfully added to your 
