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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.
Organic Farma Zdrowia's Sloan Ratio for the quarter that ended in Mar. 2026 was 3.94%.
As of Mar. 2026, Organic Farma Zdrowia has a Sloan Ratio of 3.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Organic Farma Zdrowia (WAR:ORG) 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, Organic Farma Zdrowia has a Sloan Ratio of 3.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Organic Farma Zdrowia Sloan Ratio % Related Terms
Organic Farma Zdrowia Sloan Ratio % Historical Data
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The historical data trend for Organic Farma Zdrowia'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 Grocery Stores subindustry, Organic Farma Zdrowia'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.
Organic Farma Zdrowia Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Organic Farma Zdrowia's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Organic Farma Zdrowia'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.
Organic Farma Zdrowia's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Organic Farma Zdrowia's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.275 (Jun. 2025 ) + -0.43 (Sep. 2025 ) + 0.741 (Dec. 2025 ) + 0.905 (Mar. 2026 ) = zł1.5 Mil.
Organic Farma Zdrowia's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0.854 (Jun. 2025 ) + -0.01 (Sep. 2025 ) + 3.181 (Dec. 2025 ) + -1.576 (Mar. 2026 ) = zł2.4 Mil.
Organic Farma Zdrowia's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.329 (Jun. 2025 ) + -0.15 (Sep. 2025 ) + -1.661 (Dec. 2025 ) + -0.253 (Mar. 2026 ) = zł-2.4 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.
Organic Farma Zdrowia (WAR:ORG) has a Sloan Ratio % of 3.94% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Organic Farma Zdrowia and its competitors.
Is Organic Farma Zdrowia's Sloan Ratio % too high?
Organic Farma Zdrowia's current Sloan Ratio % is 3.94%. Overall, Organic Farma Zdrowia has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Organic Farma Zdrowia's Sloan Ratio % compare to KR and SFM?
Organic Farma Zdrowia's Sloan Ratio % of 3.94% can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Sloan Ratio % depends on the Retail - Defensive 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 Organic Farma Zdrowia and its competitors. Organic Farma Zdrowia's current Sloan Ratio % is 3.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Organic Farma Zdrowia stock overvalued right now?
Based on GuruFocus' analysis, Organic Farma Zdrowia (WAR:ORG) is currently considered Fairly Valued. The stock's GF Value™ is zł9.89, compared to a current price of zł10.00 — trading 1.1% above its estimated fair value. The current Sloan Ratio % is 3.94%. Organic Farma Zdrowia's overall GF Score™ is 64/100. 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 Organic Farma Zdrowia (WAR:ORG), the current Sloan Ratio % is 3.94% 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 Organic Farma Zdrowia (WAR:ORG) Overvalued in 2026?
Based on GuruFocus' analysis, Organic Farma Zdrowia stock appears to be overvalued.
The current stock price of zł10.00 is trading 1.1% above its estimated GF Value™ of zł9.89.
GuruFocus considers Organic Farma Zdrowia to be Fairly Valued.
Key valuation signals for WAR:ORG:
Sloan Ratio %: 3.94%
GF Value™: zł9.89 vs. price of zł10.00 (1.1% above fair value)
No single metric tells the full story. See the WAR:ORG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Organic Farma Zdrowia SA operates retail store chains in Poland. Its stores offer vegetables and fruits; butter, white and yellow cheese, cream, eggs, and sour milk; goat's milk, cheese, and yogurt; organic meats; whole wheat flour, cereal, muesli, etc.
64GF Score
Get the complete analysis for WAR:ORG
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