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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.
As of Dec. 2025, European Medical Solutions has a Sloan Ratio of -1.26%, indicating the company is in the safe zone and there is no funny business with accruals.
European Medical Solutions (STU:AS00) 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, European Medical Solutions has a Sloan Ratio of -1.26%, indicating the company is in the safe zone and there is no funny business with accruals.
European Medical Solutions Sloan Ratio % Related Terms
European Medical Solutions Sloan Ratio % Historical Data
* 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.
STU:AS00 vs VRTX, REGN, RVMD: Sloan Ratio % Comparison
For the Biotechnology subindustry, European Medical Solutions'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.
European Medical Solutions Sloan Ratio % vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, European Medical Solutions's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where European Medical Solutions's Sloan Ratio % falls into.
European Medical Solutions Sloan Ratio % Calculation
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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
European Medical Solutions's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 0.989 (Jun. 2025 ) + 0.851 (Dec. 2025 ) = €1.84 Mil.
European Medical Solutions's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0.594 (Jun. 2025 ) + 4.781 (Dec. 2025 ) = €5.38 Mil.
European Medical Solutions's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1.403 (Jun. 2025 ) + -1.478 (Dec. 2025 ) = €-2.88 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.
European Medical Solutions (STU:AS00) has a Sloan Ratio % of -1.26% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on European Medical Solutions and its competitors.
Is European Medical Solutions' Sloan Ratio % too high?
European Medical Solutions' current Sloan Ratio % is -1.26%. Overall, European Medical Solutions has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does European Medical Solutions' Sloan Ratio % compare to VRTX and REGN?
European Medical Solutions' Sloan Ratio % of -1.26% can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Sloan Ratio % depends on the Biotechnology 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 European Medical Solutions and its competitors. European Medical Solutions's current Sloan Ratio % is -1.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is European Medical Solutions stock overvalued right now?
Based on GuruFocus' analysis, European Medical Solutions (STU:AS00) is currently considered Possible Value Trap. The stock's GF Value™ is €7.44, compared to a current price of €3.76 — trading 49.5% below its estimated fair value. The current Sloan Ratio % is -1.26%. European Medical Solutions' overall GF Score™ is 51/100 with 2 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 European Medical Solutions (STU:AS00), the current Sloan Ratio % is -1.26% 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 European Medical Solutions (STU:AS00) Overvalued in 2026?
Based on GuruFocus' analysis, European Medical Solutions stock appears to be undervalued.
The current stock price of €3.76 is trading 49.5% below its estimated GF Value™ of €7.44.
GuruFocus considers European Medical Solutions to be Possible Value Trap.
Key valuation signals for STU:AS00:
Sloan Ratio %: -1.26%
GF Value™: €7.44 vs. price of €3.76 (49.5% below fair value)
No single metric tells the full story. See the STU:AS00 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
European Medical Solutions Formerly DMS Imaging SA is a clinical-stage biopharmaceutical company. The company is engaged in the development and future commercialization of a range of breakthrough immunotherapy products for the treatment of allergies, based on its ASIT+ technology platform. Its lead product is gp-ASIT+, a phase III trial for the treatment of grass pollen rhinitis. Its pipeline products consist of hdm-ASIT+ for the treatment of house dust mite asthma; and pnt-ASIT+ for the treatment of peanut allergy.
51GF Score
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