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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.
Bajaj Mobility AG's Sloan Ratio for the quarter that ended in Dec. 2025 was 38.94%.
Warning Sign:
When sloan ratio (39.68)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, Bajaj Mobility AG has a Sloan Ratio of 38.94%, indicating earnings are more likely to be made up of accruals.
Bajaj Mobility AG (OTCPK:PIERF) 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 Dec. 2025, Bajaj Mobility AG has a Sloan Ratio of 38.94%, indicating earnings are more likely to be made up of accruals.
Bajaj Mobility AG Sloan Ratio % Related Terms
Bajaj Mobility AG Sloan Ratio % Historical Data
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The historical data trend for Bajaj Mobility AG'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 Auto Manufacturers subindustry, Bajaj Mobility AG'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.
Bajaj Mobility AG Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Bajaj Mobility AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Bajaj Mobility AG'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.
Bajaj Mobility AG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Bajaj Mobility AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 857.439 (Jun. 2025 ) + -173.821 (Dec. 2025 ) = $684 Mil.
Bajaj Mobility AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -71.396 (Jun. 2025 ) + 46.274 (Dec. 2025 ) = $-25 Mil.
Bajaj Mobility AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 26.99 (Jun. 2025 ) + -41.403 (Dec. 2025 ) = $-14 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.
Bajaj Mobility AG (PIERF) has a Sloan Ratio % of 38.94% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Bajaj Mobility AG and its competitors.
Is Bajaj Mobility AG's Sloan Ratio % too high?
Bajaj Mobility AG's current Sloan Ratio % is 38.94%. Overall, Bajaj Mobility AG has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bajaj Mobility AG's Sloan Ratio % compare to TSLA and GM?
Bajaj Mobility AG's Sloan Ratio % of 38.94% can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Sloan Ratio % depends on the Vehicles & Parts 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 Bajaj Mobility AG and its competitors. Bajaj Mobility AG's current Sloan Ratio % is 38.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bajaj Mobility AG stock overvalued right now?
Based on GuruFocus' analysis, Bajaj Mobility AG (PIERF) is currently considered Significantly Overvalued. The stock's GF Value™ is $10.96, compared to a current price of $19.00 — trading 73.4% above its estimated fair value. The current Sloan Ratio % is 38.94%. Bajaj Mobility AG's overall GF Score™ is 40/100 with 11 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 Bajaj Mobility AG (PIERF), the current Sloan Ratio % is 38.94% as of Dec. 2025. 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 Bajaj Mobility AG (PIERF) Overvalued in 2026?
Based on GuruFocus' analysis, Bajaj Mobility AG stock appears to be overvalued.
The current stock price of $19.00 is trading 73.4% above its estimated GF Value™ of $10.96.
GuruFocus considers Bajaj Mobility AG to be Significantly Overvalued.
Key valuation signals for PIERF:
Sloan Ratio %: 38.94%
GF Value™: $10.96 vs. price of $19.00 (73.4% above fair value)
No single metric tells the full story. See the PIERF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bajaj Mobility AG is a manufacturer of premium motorcycles and two- and three-wheelers, bringing together performance-driven brands such as KTM, Husqvarna Motorcycles, and GASGAS, along with high-performance components under the WP brand. Focused on the premium segment, the company emphasizes innovation, engineering excellence, and brand positioning. Its Motorcycle segment, which generates the highest revenue, covers the development, production, and sale of motorcycles and components across international markets. The Bicycle segment, operated through PIERER New Mobility GmbH, includes brands such as Husqvarna E-Bicycles, GASGAS Bicycles, and FELT Bicycles, offering electric and conventional bikes. The company derives the majority of its revenue from Europe (excluding Austria).
40GF Score
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