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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.
Krynica Vitamin's Sloan Ratio for the quarter that ended in Mar. 2026 was -4.15%.
As of Mar. 2026, Krynica Vitamin has a Sloan Ratio of -4.15%, indicating the company is in the safe zone and there is no funny business with accruals.
Krynica Vitamin (WAR:KVT) 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 Mar. 2026, Krynica Vitamin has a Sloan Ratio of -4.15%, indicating the company is in the safe zone and there is no funny business with accruals.
Krynica Vitamin Sloan Ratio % Related Terms
Krynica Vitamin Sloan Ratio % Historical Data
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The historical data trend for Krynica Vitamin'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.
WAR:KVT vs KO, PEP, MNST: Sloan Ratio % Comparison
For the Beverages - Non-Alcoholic subindustry, Krynica Vitamin'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.
Krynica Vitamin Sloan Ratio % vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Krynica Vitamin's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Krynica Vitamin'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.
Krynica Vitamin's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Krynica Vitamin's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 6.314 (Jun. 2025 ) + 5.023 (Sep. 2025 ) + -0.31 (Dec. 2025 ) + 0.83 (Mar. 2026 ) = zł11.9 Mil.
Krynica Vitamin's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 9.249 (Jun. 2025 ) + 0.419 (Sep. 2025 ) + 10.641 (Dec. 2025 ) + 11.656 (Mar. 2026 ) = zł32.0 Mil.
Krynica Vitamin's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.925 (Jun. 2025 ) + -1.237 (Sep. 2025 ) + -2.019 (Dec. 2025 ) + -6.519 (Mar. 2026 ) = zł-10.7 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.
Krynica Vitamin (WAR:KVT) has a Sloan Ratio % of -4.15% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Krynica Vitamin and its competitors.
Is Krynica Vitamin's Sloan Ratio % too high?
Krynica Vitamin's current Sloan Ratio % is -4.15%. Overall, Krynica Vitamin has a GF Score™ of 70/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Krynica Vitamin's Sloan Ratio % compare to KO and PEP?
Krynica Vitamin's Sloan Ratio % of -4.15% can be compared against companies in the Beverages - Non-Alcoholic 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 Beverages - Non-Alcoholic company?
A good Sloan Ratio % depends on the Beverages - Non-Alcoholic 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 Krynica Vitamin and its competitors. Krynica Vitamin's current Sloan Ratio % is -4.15%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Krynica Vitamin stock overvalued right now?
Based on GuruFocus' analysis, Krynica Vitamin (WAR:KVT) is currently considered Modestly Overvalued. The stock's GF Value™ is zł10.39, compared to a current price of zł13.30 — trading 28% above its estimated fair value. The current Sloan Ratio % is -4.15%. Krynica Vitamin's overall GF Score™ is 70/100 with 8 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 Krynica Vitamin (WAR:KVT), the current Sloan Ratio % is -4.15% 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 Krynica Vitamin (WAR:KVT) Overvalued in 2026?
Based on GuruFocus' analysis, Krynica Vitamin stock appears to be overvalued.
The current stock price of zł13.30 is trading 28% above its estimated GF Value™ of zł10.39.
GuruFocus considers Krynica Vitamin to be Modestly Overvalued.
Key valuation signals for WAR:KVT:
Sloan Ratio %: -4.15%
GF Value™: zł10.39 vs. price of zł13.30 (28% above fair value)
No single metric tells the full story. See the WAR:KVT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Krynica Vitamin SA is a Polish producer of non-alcoholic and low-alcoholic beverages. The company is engaged in producing beverages for own brands and providing bottling services for brand-name products. It offer includes functional and energy drinks such as isotonic and hypotonic drinks, beverages that support metabolism, and diet supplementary vitamin drinks. It also offers functional waters, modern mixed-fruit drinks, drinks with fruit pulp, alcopops, ciders, malt beverages and a wide selection of carbonated beverages.
70GF Score
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