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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.
Ratos AB's Sloan Ratio for the quarter that ended in Jun. 2026 was -11.98%.
As of Jun. 2026, Ratos AB has a Sloan Ratio of -11.98%, indicating there is a warning stage of accrual build up.
Ratos AB (STU:RAZB) 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, Ratos AB has a Sloan Ratio of -11.98%, indicating there is a warning stage of accrual build up.
Ratos AB Sloan Ratio % Related Terms
Ratos AB Sloan Ratio % Historical Data
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The historical data trend for Ratos 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.
STU:RAZB vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Ratos 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.
Ratos AB Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Ratos AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Ratos 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.
Ratos AB's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Ratos AB's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 35.906 (Sep. 2025 ) + -160.168 (Dec. 2025 ) + 17.918 (Mar. 2026 ) + 94.96 (Jun. 2026 ) = €-11 Mil.
Ratos AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 78.903 (Sep. 2025 ) + 58.995 (Dec. 2025 ) + 2.042 (Mar. 2026 ) + 138.563 (Jun. 2026 ) = €279 Mil.
Ratos AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -8.727 (Sep. 2025 ) + -9.281 (Dec. 2025 ) + -5.292 (Mar. 2026 ) + 49.076 (Jun. 2026 ) = €26 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.
Ratos AB (STU:RAZB) has a Sloan Ratio % of -11.98% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Ratos AB and its competitors.
Is Ratos AB's Sloan Ratio % too high?
Ratos AB's current Sloan Ratio % is -11.98%. Overall, Ratos AB has a GF Score™ of 58/100, reflecting its overall financial health beyond just this single metric.
How does Ratos AB's Sloan Ratio % compare to PWR and FIX?
Ratos AB's Sloan Ratio % of -11.98% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Ratos AB and its competitors. Ratos AB's current Sloan Ratio % is -11.98%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ratos AB stock overvalued right now?
Ratos AB (STU:RAZB) has a current Sloan Ratio % of -11.98%. The stock's GF Value™ is €2.34, compared to a current price of €3.33 — trading 42.5% above its estimated fair value. The current Sloan Ratio % is -11.98%. Ratos AB's overall GF Score™ is 58/100 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 Ratos AB (STU:RAZB), the current Sloan Ratio % is -11.98% 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 Ratos AB (STU:RAZB) Overvalued in 2026?
Based on GuruFocus' analysis, Ratos AB stock appears to be overvalued.
The current stock price of €3.33 is trading 42.5% above its estimated GF Value™ of €2.34.
Key valuation signals for STU:RAZB:
Sloan Ratio %: -11.98%
GF Value™: €2.34 vs. price of €3.33 (42.5% above fair value)
No single metric tells the full story. See the STU:RAZB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ratos AB is an investment company that owns and develops unlisted medium-and small-sized Nordic companies. The company focuses on technological and infrastructure solutions and comprises two business segment; Construction & Services and Consumer. Majority of the revenue is generated from its Construction & Services segment which predominantly includes maintenance of infrastructure within railway, road, energy solutions, and construction of new critical buildings such as hospitals, schools, police stations and governmental buildings in the Nordics. Geographically, the company generates majority of its revenue from Norway and rest from Sweden and other regions.
58GF Score
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