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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.
Barrick Mining's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Barrick Mining has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Barrick Mining (XSWX:ABX) 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, Barrick Mining has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Barrick Mining Sloan Ratio % Related Terms
Barrick Mining Sloan Ratio % Historical Data
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The historical data trend for Barrick Mining'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.
XSWX:ABX vs NEM, AU, RGLD: Sloan Ratio % Comparison
For the Gold subindustry, Barrick Mining'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.
Barrick Mining Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Barrick Mining's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Barrick Mining'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.
Barrick Mining's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Barrick Mining's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 659.505 (Jun. 2025 ) + 1036.522 (Sep. 2025 ) + 1917.341 (Dec. 2025 ) + 0 (Mar. 2026 ) = CHF3,613 Mil.
Barrick Mining's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 1080.743 (Jun. 2025 ) + 1928.154 (Sep. 2025 ) + 2172.349 (Dec. 2025 ) + 0 (Mar. 2026 ) = CHF5,181 Mil.
Barrick Mining's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 69.935 (Jun. 2025 ) + -685.442 (Sep. 2025 ) + 221.538 (Dec. 2025 ) + 0 (Mar. 2026 ) = CHF-394 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.
Barrick Mining (XSWX:ABX) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Barrick Mining and its competitors.
Is Barrick Mining's Sloan Ratio % too high?
Barrick Mining's current Sloan Ratio % is 0.00%. Overall, Barrick Mining has a GF Score™ of 89/100, reflecting its overall financial health beyond just this single metric.
How does Barrick Mining's Sloan Ratio % compare to NEM and AU?
Barrick Mining's Sloan Ratio % of 0.00% can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Sloan Ratio % depends on the Metals & Mining 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 Barrick Mining and its competitors. Barrick Mining's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Barrick Mining stock overvalued right now?
Barrick Mining (XSWX:ABX) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is CHF16.57, compared to a current price of CHF21.00 — trading 26.7% above its estimated fair value. The current Sloan Ratio % is 0.00%. Barrick Mining's overall GF Score™ is 89/100 with 2 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 Barrick Mining (XSWX:ABX), the current Sloan Ratio % is 0.00% 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 Barrick Mining (XSWX:ABX) Overvalued in 2026?
Based on GuruFocus' analysis, Barrick Mining stock appears to be overvalued.
The current stock price of CHF21.00 is trading 26.7% above its estimated GF Value™ of CHF16.57.
Key valuation signals for XSWX:ABX:
Sloan Ratio %: 0.00%
GF Value™: CHF16.57 vs. price of CHF21.00 (26.7% above fair value)
No single metric tells the full story. See the XSWX:ABX stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Based in Toronto, Barrick is one of the world's largest gold miners. In 2025, the firm sold about 3.3 million attributable ounces of gold and about 220,000 metric tons of copper. At end-2025, Barrick had about two decades of gold reserves along with significant copper reserves. After buying Randgold in 2019 and combining its Nevada mines in a joint venture with competitor Newmont later that year, it operates mines in the Americas, Africa, the Middle East, and Asia. The company also has growing copper exposure, driven by the expansion of its Lumwana mine in Zambia and the development of its Reko Diq copper and gold project in Pakistan. It intends to undertake an IPO of its joint venture stakes in Nevada Gold Mines and Pueblo Viejo along with its Fourmile deposit later in 2026.
89GF Score
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