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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.
Baker Hughes Co's Sloan Ratio for the quarter that ended in Jun. 2026 was -1.44%.
As of Jun. 2026, Baker Hughes Co has a Sloan Ratio of -1.44%, indicating the company is in the safe zone and there is no funny business with accruals.
Baker Hughes Co (XSWX:BKR) 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 Jun. 2026, Baker Hughes Co has a Sloan Ratio of -1.44%, indicating the company is in the safe zone and there is no funny business with accruals.
Baker Hughes Co Sloan Ratio % Related Terms
Baker Hughes Co Sloan Ratio % Historical Data
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The historical data trend for Baker Hughes Co'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:BKR vs SLB, FTI, HAL: Sloan Ratio % Comparison
For the Oil & Gas Equipment & Services subindustry, Baker Hughes Co'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.
Baker Hughes Co Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Baker Hughes Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Baker Hughes Co'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.
Baker Hughes Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Baker Hughes Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 484.825 (Sep. 2025 ) + 698.084 (Dec. 2025 ) + 732.189 (Mar. 2026 ) + 544.323 (Jun. 2026 ) = CHF2,459 Mil.
Baker Hughes Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 739.577 (Sep. 2025 ) + 1324.448 (Dec. 2025 ) + 393.65 (Mar. 2026 ) + 1075.058 (Jun. 2026 ) = CHF3,533 Mil.
Baker Hughes Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -839.885 (Sep. 2025 ) + -313.182 (Dec. 2025 ) + 817.217 (Mar. 2026 ) + -131.085 (Jun. 2026 ) = CHF-467 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.
Baker Hughes Co (XSWX:BKR) has a Sloan Ratio % of -1.44% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Baker Hughes Co and its competitors.
Is Baker Hughes Co's Sloan Ratio % too high?
Baker Hughes Co's current Sloan Ratio % is -1.44%. Overall, Baker Hughes Co has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Baker Hughes Co's Sloan Ratio % compare to SLB and FTI?
Baker Hughes Co's Sloan Ratio % of -1.44% 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 Baker Hughes Co and its competitors. Baker Hughes Co's current Sloan Ratio % is -1.44%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Baker Hughes Co stock overvalued right now?
Baker Hughes Co (XSWX:BKR) has a current Sloan Ratio % of -1.44%. The stock's GF Value™ is CHF35.21, compared to a current price of CHF52.08 — trading 47.9% above its estimated fair value. The current Sloan Ratio % is -1.44%. Baker Hughes Co's overall GF Score™ is 69/100 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 Baker Hughes Co (XSWX:BKR), the current Sloan Ratio % is -1.44% as of Jun. 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 Baker Hughes Co (XSWX:BKR) Overvalued in 2026?
Based on GuruFocus' analysis, Baker Hughes Co stock appears to be overvalued.
The current stock price of CHF52.08 is trading 47.9% above its estimated GF Value™ of CHF35.21.
Key valuation signals for XSWX:BKR:
Sloan Ratio %: -1.44%
GF Value™: CHF35.21 vs. price of CHF52.08 (47.9% above fair value)
No single metric tells the full story. See the XSWX:BKR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Following a 2022 reorganization, Baker Hughes operates in two segments: oilfield services and equipment, and industrial and energy technology. The firm's oilfield services and equipment segment is one of the Big Three oilfield-services players, along with SLB and Halliburton, and mostly supplies to hydrocarbon developers and producers, including national oil companies, major integrated firms, and independents. Markets outside of North America buy roughly three-fourths of the segment's offerings. Baker Hughes' industrial and energy technology segment manufactures and sells turbines, compressors, pumps, valves, and related testing and monitoring services for various energy and industrial applications.
69GF Score
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