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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.
Grupa RECYKL's Sloan Ratio for the quarter that ended in Mar. 2026 was 3.50%.
As of Mar. 2026, Grupa RECYKL has a Sloan Ratio of 3.50%, 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 Mar. 2026, Grupa RECYKL has a Sloan Ratio of 3.50%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupa RECYKL Sloan Ratio % Related Terms
Grupa RECYKL Sloan Ratio % Historical Data
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The historical data trend for Grupa RECYKL'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 Waste Management subindustry, Grupa RECYKL'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.
Grupa RECYKL Sloan Ratio % vs Waste Management Industry
For the Waste Management industry and Industrials sector, Grupa RECYKL's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Grupa RECYKL'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.
Grupa RECYKL's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Grupa RECYKL's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 4.562 (Jun. 2025 ) + 3.954 (Sep. 2025 ) + 0.659 (Dec. 2025 ) + -0.677 (Mar. 2026 ) = zł8.5 Mil.
Grupa RECYKL's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 12.732 (Jun. 2025 ) + 7.271 (Sep. 2025 ) + 9.497 (Dec. 2025 ) + -3.56 (Mar. 2026 ) = zł25.9 Mil.
Grupa RECYKL's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -21.423 (Jun. 2025 ) + -3.202 (Sep. 2025 ) + -0.655 (Dec. 2025 ) + -0.406 (Mar. 2026 ) = zł-25.7 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.
Grupa RECYKL (WAR:GRC) has a Sloan Ratio % of 3.50% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Grupa RECYKL and its competitors.
Is Grupa RECYKL's Sloan Ratio % too high?
Grupa RECYKL's current Sloan Ratio % is 3.50%. Overall, Grupa RECYKL has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Grupa RECYKL's Sloan Ratio % compare to WM and RSG?
Grupa RECYKL's Sloan Ratio % of 3.50% can be compared against companies in the Waste Management 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 Waste Management company?
A good Sloan Ratio % depends on the Waste Management 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 Grupa RECYKL and its competitors. Grupa RECYKL's current Sloan Ratio % is 3.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupa RECYKL stock overvalued right now?
Based on GuruFocus' analysis, Grupa RECYKL (WAR:GRC) is currently considered Modestly Undervalued. The stock's GF Value™ is zł81.85, compared to a current price of zł70.60 — trading 13.7% below its estimated fair value. The current Sloan Ratio % is 3.50%. Grupa RECYKL's overall GF Score™ is 87/100 with 5 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 Grupa RECYKL (WAR:GRC), the current Sloan Ratio % is 3.50% 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 Grupa RECYKL (WAR:GRC) Overvalued in 2026?
Based on GuruFocus' analysis, Grupa RECYKL stock appears to be undervalued.
The current stock price of zł70.60 is trading 13.7% below its estimated GF Value™ of zł81.85.
GuruFocus considers Grupa RECYKL to be Modestly Undervalued.
Key valuation signals for WAR:GRC:
Sloan Ratio %: 3.50%
GF Value™: zł81.85 vs. price of zł70.60 (13.7% below fair value)
No single metric tells the full story. See the WAR:GRC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grupa RECYKL SA is engaged in waste management services in Poland. The company primarily involved in the recovery and recycling of worn tires. It also provides rubber granulates for burning in cement industries; rubber granulate with fibers and steel cords.
87GF Score
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