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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.
El AL Israel Airlines's Sloan Ratio for the quarter that ended in Jun. 2026 was 1.70%.
As of Jun. 2026, El AL Israel Airlines has a Sloan Ratio of 1.70%, indicating the company is in the safe zone and there is no funny business with accruals.
El AL Israel Airlines (OTCPK:ELALF) 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, El AL Israel Airlines has a Sloan Ratio of 1.70%, indicating the company is in the safe zone and there is no funny business with accruals.
El AL Israel Airlines Sloan Ratio % Related Terms
El AL Israel Airlines Sloan Ratio % Historical Data
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The historical data trend for El AL Israel Airlines'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 Airlines subindustry, El AL Israel Airlines'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.
El AL Israel Airlines Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, El AL Israel Airlines's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where El AL Israel Airlines'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.
El AL Israel Airlines's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
El AL Israel Airlines's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 198.6 (Sep. 2025 ) + 50 (Dec. 2025 ) + -68.9 (Mar. 2026 ) + 125.9 (Jun. 2026 ) = $306 Mil.
El AL Israel Airlines's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 126.9 (Sep. 2025 ) + 223.4 (Dec. 2025 ) + 232.4 (Mar. 2026 ) + 359.1 (Jun. 2026 ) = $942 Mil.
El AL Israel Airlines's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -470.7 (Sep. 2025 ) + -6.5 (Dec. 2025 ) + 81.9 (Mar. 2026 ) + -336.3 (Jun. 2026 ) = $-732 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.
El AL Israel Airlines (ELALF) has a Sloan Ratio % of 1.70% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on El AL Israel Airlines and its competitors.
Is El AL Israel Airlines' Sloan Ratio % too high?
El AL Israel Airlines' current Sloan Ratio % is 1.70%. Overall, El AL Israel Airlines has a GF Score™ of 56/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does El AL Israel Airlines' Sloan Ratio % compare to DAL and UAL?
El AL Israel Airlines' Sloan Ratio % of 1.70% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 El AL Israel Airlines and its competitors. El AL Israel Airlines's current Sloan Ratio % is 1.70%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is El AL Israel Airlines stock overvalued right now?
Based on GuruFocus' analysis, El AL Israel Airlines (ELALF) is currently considered Significantly Overvalued. The stock's GF Value™ is $2.73, compared to a current price of $5.79 — trading 112.1% above its estimated fair value. The current Sloan Ratio % is 1.70%. El AL Israel Airlines' overall GF Score™ is 56/100 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 El AL Israel Airlines (ELALF), the current Sloan Ratio % is 1.70% 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 El AL Israel Airlines (ELALF) Overvalued in 2026?
Based on GuruFocus' analysis, El AL Israel Airlines stock appears to be overvalued.
The current stock price of $5.79 is trading 112.1% above its estimated GF Value™ of $2.73.
GuruFocus considers El AL Israel Airlines to be Significantly Overvalued.
Key valuation signals for ELALF:
Sloan Ratio %: 1.70%
GF Value™: $2.73 vs. price of $5.79 (112.1% above fair value)
No single metric tells the full story. See the ELALF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
El AL Israel Airlines Ltd is an international airline company which provides air transportation of passengers and cargo in Israel and overseas, by means of passenger aircraft and cargo aircraft. The company's passenger aircraft mainly operate scheduled flights as well as charter flights. The group is engaged in activities related to the air transport operations, such as the sale of duty-free products, food production, and supply mainly to the company's aircraft, providing security services, ongoing maintenance services and overall maintenance services to aircraft of other airlines at Ben Gurion Airport, and managing travel agencies abroad. The reporting segments of the company are air transport on passenger aircraft, and air transport on cargo plane.
56GF Score
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