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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.
KSG Agro's Sloan Ratio for the quarter that ended in Sep. 2025 was 14.30%.
As of Sep. 2025, KSG Agro has a Sloan Ratio of 14.30%, indicating there is a warning stage of accrual build up.
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 Sep. 2025, KSG Agro has a Sloan Ratio of 14.30%, indicating there is a warning stage of accrual build up.
KSG Agro Sloan Ratio % Related Terms
KSG Agro Sloan Ratio % Historical Data
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The historical data trend for KSG Agro'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 Farm Products subindustry, KSG Agro'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.
KSG Agro Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, KSG Agro's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where KSG Agro'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.
KSG Agro's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
KSG Agro's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 11.928 (Dec. 2024 ) + 11.352 (Mar. 2025 ) + -10.765 (Jun. 2025 ) + 11.487 (Sep. 2025 ) = zł24.00 Mil.
KSG Agro's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 13.187 (Dec. 2024 ) + -1.884 (Mar. 2025 ) + 0.064 (Jun. 2025 ) + 7.431 (Sep. 2025 ) = zł18.80 Mil.
KSG Agro's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was -8.455 (Dec. 2024 ) + -0.138 (Mar. 2025 ) + -0.004 (Jun. 2025 ) + -5.551 (Sep. 2025 ) = zł-14.15 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.
KSG Agro (WAR:KSG) has a Sloan Ratio % of 14.30% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on KSG Agro and its competitors.
Is KSG Agro's Sloan Ratio % too high?
KSG Agro's current Sloan Ratio % is 14.30%. Overall, KSG Agro has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does KSG Agro's Sloan Ratio % compare to ADM and BG?
KSG Agro's Sloan Ratio % of 14.30% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 KSG Agro and its competitors. KSG Agro's current Sloan Ratio % is 14.30%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is KSG Agro stock overvalued right now?
Based on GuruFocus' analysis, KSG Agro (WAR:KSG) is currently considered Significantly Overvalued. The stock's GF Value™ is zł2.07, compared to a current price of zł3.37 — trading 62.6% above its estimated fair value. The current Sloan Ratio % is 14.30%. KSG Agro's overall GF Score™ is 58/100 with 6 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 KSG Agro (WAR:KSG), the current Sloan Ratio % is 14.30% as of Sep. 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 KSG Agro (WAR:KSG) Overvalued in 2026?
Based on GuruFocus' analysis, KSG Agro stock appears to be overvalued.
The current stock price of zł3.37 is trading 62.6% above its estimated GF Value™ of zł2.07.
GuruFocus considers KSG Agro to be Significantly Overvalued.
Key valuation signals for WAR:KSG:
Sloan Ratio %: 14.30%
GF Value™: zł2.07 vs. price of zł3.37 (62.6% above fair value)
No single metric tells the full story. See the WAR:KSG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
KSG Agro SA operates in the agricultural sector with activities in Ukraine and Poland. The company operates through three main segments: Crop Farming, Pig Breeding, and Other Services. The Crop Farming segment produces various crops, including sunflower, corn, wheat, barley, and rapeseed, along with providing land cultivation services. The Pig Breeding segment focuses on breeding Danish purebred sows and the sale of pigs and piglets. The Other segment encompasses the production of fuel pellets and thermal energy, wholesale trade of crops and other goods, and offers services such as pork processing. Maximum revenue is from the Crop Farming segment. KSG Agro aims to supply agricultural products through its integrated operations and maintains a presence in multiple countries across Europe.
58GF Score
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