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, Vaudoise Assurances Holding has a Sloan Ratio of -0.59%, indicating the company is in the safe zone and there is no funny business with accruals.
Vaudoise Assurances Holding (OTCPK:VDASF) 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, Vaudoise Assurances Holding has a Sloan Ratio of -0.59%, indicating the company is in the safe zone and there is no funny business with accruals.
Vaudoise Assurances Holding Sloan Ratio % Related Terms
Vaudoise Assurances Holding 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.
VDASF vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, Vaudoise Assurances Holding'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.
Vaudoise Assurances Holding Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Vaudoise Assurances Holding's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Vaudoise Assurances Holding's Sloan Ratio % falls into.
Vaudoise Assurances Holding 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.
Vaudoise Assurances Holding's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 103.401 (Jun. 2025 ) + 90.563 (Dec. 2025 ) = $194 Mil.
Vaudoise Assurances Holding's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 265.706 (Jun. 2025 ) + 71.449 (Dec. 2025 ) = $337 Mil.
Vaudoise Assurances Holding's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -35.181 (Jun. 2025 ) + -40.712 (Dec. 2025 ) = $-76 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.
Vaudoise Assurances Holding (VDASF) has a Sloan Ratio % of -0.59% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Vaudoise Assurances Holding and its competitors.
Is Vaudoise Assurances Holding's Sloan Ratio % too high?
Vaudoise Assurances Holding's current Sloan Ratio % is -0.59%. Overall, Vaudoise Assurances Holding has a GF Score™ of 54/100, reflecting its overall financial health beyond just this single metric.
How does Vaudoise Assurances Holding's Sloan Ratio % compare to BRK.A and AIG?
Vaudoise Assurances Holding's Sloan Ratio % of -0.59% can be compared against companies in the Insurance 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 Insurance company?
A good Sloan Ratio % depends on the Insurance 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 Vaudoise Assurances Holding and its competitors. Vaudoise Assurances Holding's current Sloan Ratio % is -0.59%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vaudoise Assurances Holding stock overvalued right now?
Vaudoise Assurances Holding (VDASF) has a current Sloan Ratio % of -0.59%. The stock's GF Value™ is $310.28, compared to a current price of $477.00 — trading 53.7% above its estimated fair value. The current Sloan Ratio % is -0.59%. Vaudoise Assurances Holding's overall GF Score™ is 54/100 with 4 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 Vaudoise Assurances Holding (VDASF), the current Sloan Ratio % is -0.59% 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 Vaudoise Assurances Holding (VDASF) Overvalued in 2026?
Based on GuruFocus' analysis, Vaudoise Assurances Holding stock appears to be overvalued.
The current stock price of $477.00 is trading 53.7% above its estimated GF Value™ of $310.28.
Key valuation signals for VDASF:
Sloan Ratio %: -0.59%
GF Value™: $310.28 vs. price of $477.00 (53.7% above fair value)
No single metric tells the full story. See the VDASF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Vaudoise Assurances Holding SA is a Swiss-based company engaged in the provision of life and non-life insurance services. The company, together with its subsidiaries, offers health, accident, fire, and third-party, as well as motor and transport insurance products, among others. It mainly serves individuals, small and medium-scale businesses, and the public sector. The group's operating segments are: Non-life domain, Life domain, and Other activities. Maximum revenue is generated from its Non-life insurance products. Geographically, the majority of the group's revenue is generated from Switzerland, and the rest from Liechtenstein.
54GF Score
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