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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.
As of Dec. 2025, TotalEnergies EP Gabon has a Sloan Ratio of 6.53%, indicating the company is in the safe zone and there is no funny business with accruals.
TotalEnergies EP Gabon (XPAR:EC) 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 Dec. 2025, TotalEnergies EP Gabon has a Sloan Ratio of 6.53%, indicating the company is in the safe zone and there is no funny business with accruals.
TotalEnergies EP Gabon Sloan Ratio % Related Terms
TotalEnergies EP Gabon 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.
XPAR:EC vs COP, EOG, FANG: Sloan Ratio % Comparison
For the Oil & Gas E&P subindustry, TotalEnergies EP Gabon'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.
TotalEnergies EP Gabon Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, TotalEnergies EP Gabon's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where TotalEnergies EP Gabon'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.
TotalEnergies EP Gabon's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
TotalEnergies EP Gabon's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 19.241 (Jun. 2025 ) + 20.564 (Dec. 2025 ) = €39.8 Mil.
TotalEnergies EP Gabon's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -158.298 (Jun. 2025 ) + 67.908 (Dec. 2025 ) = €-90.4 Mil.
TotalEnergies EP Gabon's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -40.962 (Jun. 2025 ) + 23.271 (Dec. 2025 ) = €-17.7 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.
TotalEnergies EP Gabon (XPAR:EC) has a Sloan Ratio % of 6.53% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on TotalEnergies EP Gabon and its competitors.
Is TotalEnergies EP Gabon's Sloan Ratio % too high?
TotalEnergies EP Gabon's current Sloan Ratio % is 6.53%. Overall, TotalEnergies EP Gabon has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does TotalEnergies EP Gabon's Sloan Ratio % compare to COP and EOG?
TotalEnergies EP Gabon's Sloan Ratio % of 6.53% can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Sloan Ratio % depends on the Oil & Gas 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 TotalEnergies EP Gabon and its competitors. TotalEnergies EP Gabon's current Sloan Ratio % is 6.53%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TotalEnergies EP Gabon stock overvalued right now?
Based on GuruFocus' analysis, TotalEnergies EP Gabon (XPAR:EC) is currently considered Significantly Overvalued. The stock's GF Value™ is €130.96, compared to a current price of €215.00 — trading 64.2% above its estimated fair value. The current Sloan Ratio % is 6.53%. TotalEnergies EP Gabon's overall GF Score™ is 60/100 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 TotalEnergies EP Gabon (XPAR:EC), the current Sloan Ratio % is 6.53% as of Dec. 2025. 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 TotalEnergies EP Gabon (XPAR:EC) Overvalued in 2026?
Based on GuruFocus' analysis, TotalEnergies EP Gabon stock appears to be overvalued.
The current stock price of €215.00 is trading 64.2% above its estimated GF Value™ of €130.96.
GuruFocus considers TotalEnergies EP Gabon to be Significantly Overvalued.
Key valuation signals for XPAR:EC:
Sloan Ratio %: 6.53%
GF Value™: €130.96 vs. price of €215.00 (64.2% above fair value)
No single metric tells the full story. See the XPAR:EC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
TotalEnergies EP Gabon explores for, produces and sells crude oil and natural gas. The company's sole operation is located in Gabon, Central Africa. Its mining operations are divided into mining concessions and operating licenses.
60GF 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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