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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.
Stalprofil's Sloan Ratio for the quarter that ended in Mar. 2026 was -7.38%.
As of Mar. 2026, Stalprofil has a Sloan Ratio of -7.38%, 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, Stalprofil has a Sloan Ratio of -7.38%, indicating the company is in the safe zone and there is no funny business with accruals.
Stalprofil Sloan Ratio % Related Terms
Stalprofil Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Stalprofil'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:STF vs GWW, FAST, FERG: Sloan Ratio % Comparison
For the Industrial Distribution subindustry, Stalprofil'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.
Stalprofil Sloan Ratio % vs Industrial Distribution Industry
For the Industrial Distribution industry and Industrials sector, Stalprofil's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Stalprofil'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.
Stalprofil's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
Stalprofil's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 1.238 (Mar. 2025 ) + 2.493 (Jun. 2025 ) + -1.163 (Sep. 2025 ) + 19.111 (Mar. 2026 ) = zł22 Mil.
Stalprofil's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 46.881 (Mar. 2025 ) + -87.414 (Jun. 2025 ) + 68.819 (Sep. 2025 ) + 80.071 (Mar. 2026 ) = zł108 Mil.
Stalprofil's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1.408 (Mar. 2025 ) + -1.077 (Jun. 2025 ) + -1.361 (Sep. 2025 ) + -0.113 (Mar. 2026 ) = zł-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.
Stalprofil (WAR:STF) has a Sloan Ratio % of -7.38% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Stalprofil and its competitors.
Is Stalprofil's Sloan Ratio % too high?
Stalprofil's current Sloan Ratio % is -7.38%. Overall, Stalprofil has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Stalprofil's Sloan Ratio % compare to GWW and FAST?
Stalprofil's Sloan Ratio % of -7.38% can be compared against companies in the Industrial Distribution 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 Distribution company?
A good Sloan Ratio % depends on the Industrial Distribution 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 Stalprofil and its competitors. Stalprofil's current Sloan Ratio % is -7.38%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Stalprofil stock overvalued right now?
Based on GuruFocus' analysis, Stalprofil (WAR:STF) is currently considered Modestly Undervalued. The stock's GF Value™ is zł11.66, compared to a current price of zł8.86 — trading 24% below its estimated fair value. The current Sloan Ratio % is -7.38%. Stalprofil's overall GF Score™ is 78/100 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 Stalprofil (WAR:STF), the current Sloan Ratio % is -7.38% 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 Stalprofil (WAR:STF) Overvalued in 2026?
Based on GuruFocus' analysis, Stalprofil stock appears to be undervalued.
The current stock price of zł8.86 is trading 24% below its estimated GF Value™ of zł11.66.
GuruFocus considers Stalprofil to be Modestly Undervalued.
Key valuation signals for WAR:STF:
Sloan Ratio %: -7.38%
GF Value™: zł11.66 vs. price of zł8.86 (24% below fair value)
No single metric tells the full story. See the WAR:STF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Stalprofil SA is a Poland-based company, which is engaged in the steel industry. The company distributes metallurgical products and semi-finished steel. Its product portfolio includes: angle sections, channel sections, flat bars, hot rolled steel profiles, hot rolled angles, cold formed profiles, reinforcing ribbed bars, sheets, and plates, I-sections, T-bars, as well as wire rods and smooth rods. It operates its distribution network through two warehouses in Dabrowa Gornicza and Katowice. Stalprofil SA mainly exports its products to the European Union countries, as well as to Norway, Turkey, Ukraine, and Belarus. Its subsidiaries are engaged in the construction of the gas, heating, water and sewage systems and the production of steel structures.
78GF Score
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