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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.
PostNL NV's Sloan Ratio for the quarter that ended in Dec. 2025 was -6.40%.
As of Dec. 2025, PostNL NV has a Sloan Ratio of -6.40%, indicating the company is in the safe zone and there is no funny business with accruals.
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, PostNL NV has a Sloan Ratio of -6.40%, indicating the company is in the safe zone and there is no funny business with accruals.
PostNL NV Sloan Ratio % Related Terms
PostNL NV Sloan Ratio % Historical Data
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The historical data trend for PostNL 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 Integrated Freight & Logistics subindustry, PostNL 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.
PostNL NV Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, PostNL NV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PostNL 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.
PostNL NV's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
PostNL NV's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -18.378 (Mar. 2025 ) + -27.682 (Jun. 2025 ) + -25.822 (Sep. 2025 ) + 55.035 (Dec. 2025 ) = $-17 Mil.
PostNL NV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 8.649 (Mar. 2025 ) + -21.915 (Jun. 2025 ) + 29.343 (Sep. 2025 ) + 149.883 (Dec. 2025 ) = $166 Mil.
PostNL NV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -21.622 (Mar. 2025 ) + -91.119 (Jun. 2025 ) + 120.892 (Sep. 2025 ) + -25.761 (Dec. 2025 ) = $-18 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.
PostNL NV (TNTFF) has a Sloan Ratio % of -6.40% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PostNL NV and its competitors.
Is PostNL NV's Sloan Ratio % too high?
PostNL NV's current Sloan Ratio % is -6.40%. Overall, PostNL NV has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PostNL NV's Sloan Ratio % compare to UPS and FDX?
PostNL NV's Sloan Ratio % of -6.40% 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 PostNL NV and its competitors. PostNL NV's current Sloan Ratio % is -6.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PostNL NV stock overvalued right now?
Based on GuruFocus' analysis, PostNL NV (TNTFF) is currently considered Modestly Undervalued. The stock's GF Value™ is $1.34, compared to a current price of $1.13 — trading 15.3% below its estimated fair value. The current Sloan Ratio % is -6.40%. PostNL NV's overall GF Score™ is 75/100 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 PostNL NV (TNTFF), the current Sloan Ratio % is -6.40% 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 PostNL NV (TNTFF) Overvalued in 2026?
Based on GuruFocus' analysis, PostNL NV stock appears to be undervalued.
The current stock price of $1.13 is trading 15.3% below its estimated GF Value™ of $1.34.
GuruFocus considers PostNL NV to be Modestly Undervalued.
Key valuation signals for TNTFF:
Sloan Ratio %: -6.40%
GF Value™: $1.34 vs. price of $1.13 (15.3% below fair value)
No single metric tells the full story. See the TNTFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PostNL NV provides businesses and consumers in the Benelux with an extensive range of services for their mail and parcel needs. Through its international sales network, Spring connects local businesses with consumers globally. PostNL's services include collecting, sorting, transporting, and delivering letters and parcels for its customers within specified timeframes. The company also provides services in the area of data management, direct marketing, and fulfilment. It reports two operating segments: Parcels and Mail in the Netherlands, and one other segment: PostNL Other. The majority of its revenue is generated from the Parcels segment. Geographically, the company earns maximum revenue from the Netherlands, with the remainder coming from the rest of Europe and other markets.
75GF 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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