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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.
Tamex Obiekty Sportowe's Sloan Ratio for the quarter that ended in Mar. 2026 was -0.57%.
As of Mar. 2026, Tamex Obiekty Sportowe has a Sloan Ratio of -0.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Tamex Obiekty Sportowe (WAR:TOS) 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, Tamex Obiekty Sportowe has a Sloan Ratio of -0.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Tamex Obiekty Sportowe Sloan Ratio % Related Terms
Tamex Obiekty Sportowe Sloan Ratio % Historical Data
* 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:TOS vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Tamex Obiekty Sportowe'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.
Tamex Obiekty Sportowe Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Tamex Obiekty Sportowe's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Tamex Obiekty Sportowe'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.
Tamex Obiekty Sportowe's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Tamex Obiekty Sportowe's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.31 (Jun. 2025 ) + 1.084 (Sep. 2025 ) + 1.612 (Dec. 2025 ) + 0.353 (Mar. 2026 ) = zł3.36 Mil.
Tamex Obiekty Sportowe's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -3.321 (Jun. 2025 ) + 2.803 (Sep. 2025 ) + 9.725 (Dec. 2025 ) + -2.428 (Mar. 2026 ) = zł6.78 Mil.
Tamex Obiekty Sportowe's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.529 (Jun. 2025 ) + -0.245 (Sep. 2025 ) + -1.207 (Dec. 2025 ) + -1.195 (Mar. 2026 ) = zł-3.18 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.
Tamex Obiekty Sportowe (WAR:TOS) has a Sloan Ratio % of -0.57% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Tamex Obiekty Sportowe and its competitors.
Is Tamex Obiekty Sportowe's Sloan Ratio % too high?
Tamex Obiekty Sportowe's current Sloan Ratio % is -0.57%. Overall, Tamex Obiekty Sportowe has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tamex Obiekty Sportowe's Sloan Ratio % compare to PWR and FIX?
Tamex Obiekty Sportowe's Sloan Ratio % of -0.57% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Tamex Obiekty Sportowe and its competitors. Tamex Obiekty Sportowe's current Sloan Ratio % is -0.57%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tamex Obiekty Sportowe stock overvalued right now?
Based on GuruFocus' analysis, Tamex Obiekty Sportowe (WAR:TOS) is currently considered Significantly Overvalued. The stock's GF Value™ is zł2.02, compared to a current price of zł2.88 — trading 42.6% above its estimated fair value. The current Sloan Ratio % is -0.57%. Tamex Obiekty Sportowe's overall GF Score™ is 81/100 with 3 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 Tamex Obiekty Sportowe (WAR:TOS), the current Sloan Ratio % is -0.57% 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 Tamex Obiekty Sportowe (WAR:TOS) Overvalued in 2026?
Based on GuruFocus' analysis, Tamex Obiekty Sportowe stock appears to be overvalued.
The current stock price of zł2.88 is trading 42.6% above its estimated GF Value™ of zł2.02.
GuruFocus considers Tamex Obiekty Sportowe to be Significantly Overvalued.
Key valuation signals for WAR:TOS:
Sloan Ratio %: -0.57%
GF Value™: zł2.02 vs. price of zł2.88 (42.6% above fair value)
No single metric tells the full story. See the WAR:TOS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tamex Obiekty Sportowe SA is a general contractor of sports facilities. It builds, designs and equips sports facilities with various applications and functionalities. The company is engaged in the construction of football fields, stadiums, tennis courts, running tracks, sports fields, multi-functional and designed for field hockey, halls and other sports facilities.
81GF Score
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