Energoinstal (WAR:ENI) Sloan Ratio %: 8.92% (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

WAR:ENI Energoinstal SA WAR:ENI
50 GF Score
Price zł1.66
GF Value zł1.08
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Energoinstal Sloan Ratio %?

Energoinstal WAR:ENI -3.49% 50 Sloan Ratio % is 8.92% as of Mar. 2026. GuruFocus rates WAR:ENI with a GF Score™ of 50/100 and a GF Value™ of zł1.08 (Significantly Overvalued). The stock has 4 warning signs investors should review.

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.

Energoinstal's Sloan Ratio for the quarter that ended in Mar. 2026 was 8.92%.

As of Mar. 2026, Energoinstal has a Sloan Ratio of 8.92%, indicating the company is in the safe zone and there is no funny business with accruals.


Energoinstal  (WAR:ENI) 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.

According to How to Beat the Market with the Sloan Ratio:

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 Mar. 2026, Energoinstal has a Sloan Ratio of 8.92%, indicating the company is in the safe zone and there is no funny business with accruals.


Energoinstal Sloan Ratio % Related Terms


Energoinstal Sloan Ratio % Historical Data

* Premium members only.

The historical data trend for Energoinstal'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.

Energoinstal Sloan Ratio % Chart

Energoinstal Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Sloan Ratio %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -7.94 0.05 -23.74 3.71 -22.26

Energoinstal Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Mar26
Sloan Ratio % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -22.26 -21.75 -12.51 4.26 8.92

WAR:ENI vs GEV, ETN, PH: Sloan Ratio % Comparison

For the Specialty Industrial Machinery subindustry, Energoinstal'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.


Energoinstal Sloan Ratio % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Energoinstal's Sloan Ratio % distribution charts can be found below:

* The bar in red indicates where Energoinstal's Sloan Ratio % falls into.


WAR:ENI
50GF Score
Energoinstal SA WAR:ENI
Sloan Ratio % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Energoinstal 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.

Energoinstal's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as

Sloan Ratio=(Net Income (A: Dec. 2024 )-Cash Flow from Operations (A: Dec. 2024 )
-Cash Flow from Investing (A: Dec. 2024 ))/Total Assets (A: Dec. 2024 )
=(-7.251-19.556
--1.213)/114.981
=-22.26%

Energoinstal's Sloan Ratio for the quarter that ended in Mar. 2026 is calculated as

Sloan Ratio=(Net Income (TTM)-Cash Flow from Operations (TTM))
-Cash Flow from Investing (TTM))/Total Assets (Q: Mar. 2026 )
=(2.838--4.805
--0.178)/87.704
=8.92%

Energoinstal's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -2.454 (Mar. 2025 ) + 5.877 (Jun. 2025 ) + 0.037 (Sep. 2025 ) + -0.622 (Mar. 2026 ) = zł2.84 Mil.
Energoinstal's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -1.433 (Mar. 2025 ) + -3.426 (Jun. 2025 ) + 1.404 (Sep. 2025 ) + -1.35 (Mar. 2026 ) = zł-4.81 Mil.
Energoinstal's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.261 (Mar. 2025 ) + 0.077 (Jun. 2025 ) + 0.022 (Sep. 2025 ) + -0.016 (Mar. 2026 ) = zł-0.18 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.

Frequently Asked Questions Learn more about Sloan Ratio % →
What does a Sloan Ratio % of 8.92% mean?
Energoinstal (WAR:ENI) has a Sloan Ratio % of 8.92% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Energoinstal and its competitors.
Is Energoinstal's Sloan Ratio % too high?
Energoinstal's current Sloan Ratio % is 8.92%. Overall, Energoinstal has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Energoinstal's Sloan Ratio % compare to GEV and ETN?
Energoinstal's Sloan Ratio % of 8.92% 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 Energoinstal and its competitors. Energoinstal's current Sloan Ratio % is 8.92%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Energoinstal stock overvalued right now?
Based on GuruFocus' analysis, Energoinstal (WAR:ENI) is currently considered Significantly Overvalued. The stock's GF Value™ is zł1.08, compared to a current price of zł1.66 — trading 53.7% above its estimated fair value. The current Sloan Ratio % is 8.92%. Energoinstal's overall GF Score™ is 50/100 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 Energoinstal (WAR:ENI), the current Sloan Ratio % is 8.92% as of Mar. 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 Energoinstal (WAR:ENI) Overvalued in 2026?

Based on GuruFocus' analysis, Energoinstal stock appears to be overvalued. The current stock price of zł1.66 is trading 53.7% above its estimated GF Value™ of zł1.08. GuruFocus considers Energoinstal to be Significantly Overvalued.

Key valuation signals for WAR:ENI:

  • Sloan Ratio %: 8.92%
  • GF Value™: zł1.08 vs. price of zł1.66 (53.7% above fair value)
  • GF Score™: 50/100 with 4 warning signs

No single metric tells the full story. See the WAR:ENI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Energoinstal Business Description

Address Al. Rozdzienskiego, 188d, Katowice, POL, 40-203
Energoinstal SA is engaged in the manufacturing and installation of boiler equipment. It also offers oil and gas-fired boiler room servicing, heat treatment of the materials and repair service for all technological and pressure installations. The company operates in the following services namely Designing and supervision, includes steel structures, energy devices, technological installations. General contracting include construction of a combined heat and power plant and construction of industrial plants. Research works in the field of include material engineering, welding and heat treatment of materials. It also operates in the construction industry.
50GF Score

Get the complete analysis for WAR:ENI

Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

zł1.66
Price
zł1.08
GF Value