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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.
Mangata Holding's Sloan Ratio for the quarter that ended in Jun. 2026 was -2.80%.
As of Jun. 2026, Mangata Holding has a Sloan Ratio of -2.80%, indicating the company is in the safe zone and there is no funny business with accruals.
Mangata Holding (WAR:MGT) 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 Jun. 2026, Mangata Holding has a Sloan Ratio of -2.80%, indicating the company is in the safe zone and there is no funny business with accruals.
Mangata Holding Sloan Ratio % Related Terms
Mangata Holding Sloan Ratio % Historical Data
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The historical data trend for Mangata Holding'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:MGT vs ATI, CRS, MLI: Sloan Ratio % Comparison
For the Metal Fabrication subindustry, Mangata 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.
Mangata Holding Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Mangata Holding's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Mangata Holding'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.
Mangata Holding's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Mangata Holding's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 20.503 (Sep. 2025 ) + 2.587 (Dec. 2025 ) + 6.019 (Mar. 2026 ) + 10.158 (Jun. 2026 ) = zł39.3 Mil.
Mangata Holding's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 35.01 (Sep. 2025 ) + 40.857 (Dec. 2025 ) + -1.364 (Mar. 2026 ) + 19.673 (Jun. 2026 ) = zł94.2 Mil.
Mangata Holding's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -4.158 (Sep. 2025 ) + -7.374 (Dec. 2025 ) + -11.402 (Mar. 2026 ) + -6.663 (Jun. 2026 ) = zł-29.6 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.
Mangata Holding (WAR:MGT) has a Sloan Ratio % of -2.80% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Mangata Holding and its competitors.
Is Mangata Holding's Sloan Ratio % too high?
Mangata Holding's current Sloan Ratio % is -2.80%. Overall, Mangata Holding has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Mangata Holding's Sloan Ratio % compare to ATI and CRS?
Mangata Holding's Sloan Ratio % of -2.80% 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 Mangata Holding and its competitors. Mangata Holding's current Sloan Ratio % is -2.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mangata Holding stock overvalued right now?
Based on GuruFocus' analysis, Mangata Holding (WAR:MGT) is currently considered Modestly Undervalued. The stock's GF Value™ is zł70.99, compared to a current price of zł60.60 — trading 14.6% below its estimated fair value. The current Sloan Ratio % is -2.80%. Mangata Holding's overall GF Score™ is 87/100 with 7 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 Mangata Holding (WAR:MGT), the current Sloan Ratio % is -2.80% as of Jun. 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 Mangata Holding (WAR:MGT) Overvalued in 2026?
Based on GuruFocus' analysis, Mangata Holding stock appears to be undervalued.
The current stock price of zł60.60 is trading 14.6% below its estimated GF Value™ of zł70.99.
GuruFocus considers Mangata Holding to be Modestly Undervalued.
Key valuation signals for WAR:MGT:
Sloan Ratio %: -2.80%
GF Value™: zł70.99 vs. price of zł60.60 (14.6% below fair value)
No single metric tells the full story. See the WAR:MGT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mangata Holding SA manufactures industrial fittings. The company operates in four operational segments - Components for the automotive industry, Fittings and industrial automation, fasteners, and Other non-production activity. The company caters to the following industries: automotive, mining, construction, heating and heating, ventilation and air conditioning, water supply and sewage, shipbuilding, gas and energy, aviation industry, and machine industry.
87GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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