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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.
Signify NV's Sloan Ratio for the quarter that ended in Jun. 2026 was -4.57%.
As of Jun. 2026, Signify NV has a Sloan Ratio of -4.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Signify NV (OTCPK:SFFYF) 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, Signify NV has a Sloan Ratio of -4.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Signify NV Sloan Ratio % Related Terms
Signify NV Sloan Ratio % Historical Data
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The historical data trend for Signify NV'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 Electrical Equipment & Parts subindustry, Signify NV'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.
Signify NV Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Signify NV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Signify NV'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.
Signify NV's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Signify NV's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 86.854 (Sep. 2025 ) + 67.916 (Dec. 2025 ) + 6.936 (Mar. 2026 ) + 20.737 (Jun. 2026 ) = $182 Mil.
Signify NV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 120.892 (Sep. 2025 ) + 344.262 (Dec. 2025 ) + 89.017 (Mar. 2026 ) + 70.276 (Jun. 2026 ) = $624 Mil.
Signify NV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -38.732 (Sep. 2025 ) + -7.026 (Dec. 2025 ) + -25.434 (Mar. 2026 ) + -20.737 (Jun. 2026 ) = $-92 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.
Signify NV (SFFYF) has a Sloan Ratio % of -4.57% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Signify NV and its competitors.
Is Signify NV's Sloan Ratio % too high?
Signify NV's current Sloan Ratio % is -4.57%. Overall, Signify NV has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Signify NV's Sloan Ratio % compare to VRT and BE?
Signify NV's Sloan Ratio % of -4.57% can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Signify NV and its competitors. Signify NV's current Sloan Ratio % is -4.57%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Signify NV stock overvalued right now?
Based on GuruFocus' analysis, Signify NV (SFFYF) is currently considered Modestly Undervalued. The stock's GF Value™ is $22.97, compared to a current price of $17.74 — trading 22.8% below its estimated fair value. The current Sloan Ratio % is -4.57%. Signify NV's overall GF Score™ is 69/100 with 5 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 Signify NV (SFFYF), the current Sloan Ratio % is -4.57% 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 Signify NV (SFFYF) Overvalued in 2026?
Based on GuruFocus' analysis, Signify NV stock appears to be undervalued.
The current stock price of $17.74 is trading 22.8% below its estimated GF Value™ of $22.97.
GuruFocus considers Signify NV to be Modestly Undervalued.
Key valuation signals for SFFYF:
Sloan Ratio %: -4.57%
GF Value™: $22.97 vs. price of $17.74 (22.8% below fair value)
No single metric tells the full story. See the SFFYF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Signify NV is a lighting solutions provider based in the Netherlands. Its product portfolio includes luminaires, lamps, LED lamps, LED tubes, and decorative lighting. The company operates through four segments, The Professional business offers LED lamps, luminaries, connected lighting systems and services to customers in the professional segment; The Consumer business offers LED lamps, luminaries, and connected products, including Philips Hue and WiZ, to customers in the consumer segment; The OEM business offers lighting components to the industry; The Conventional business offers special lighting, digital projection, and lamp electronic. The company operates in the USA, the Netherlands, France, the UK, Germany, Norway, and the rest of Europe and the rest of the world.
69GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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