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.
Hugo Boss AG's Sloan Ratio for the quarter that ended in Mar. 2026 was -10.29%.
As of Mar. 2026, Hugo Boss AG has a Sloan Ratio of -10.29%, indicating there is a warning stage of accrual build up.
Hugo Boss AG (XSWX:BOSS) 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, Hugo Boss AG has a Sloan Ratio of -10.29%, indicating there is a warning stage of accrual build up.
Hugo Boss AG Sloan Ratio % Related Terms
Hugo Boss AG Sloan Ratio % Historical Data
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The historical data trend for Hugo Boss AG'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:BOSS vs RL, LEVI, VFC: Sloan Ratio % Comparison
For the Apparel Manufacturing subindustry, Hugo Boss AG'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.
Hugo Boss AG Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Hugo Boss AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Hugo Boss AG'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.
Hugo Boss AG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Hugo Boss AG's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 44.084 (Jun. 2025 ) + 55.129 (Sep. 2025 ) + 101.227 (Dec. 2025 ) + 15.473 (Mar. 2026 ) = CHF216 Mil.
Hugo Boss AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 166.017 (Jun. 2025 ) + 102.783 (Sep. 2025 ) + 409.485 (Dec. 2025 ) + 55.521 (Mar. 2026 ) = CHF734 Mil.
Hugo Boss AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -37.518 (Jun. 2025 ) + -41.113 (Sep. 2025 ) + -71.887 (Dec. 2025 ) + -25.485 (Mar. 2026 ) = CHF-176 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.
Hugo Boss AG (XSWX:BOSS) has a Sloan Ratio % of -10.29% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Hugo Boss AG and its competitors.
Is Hugo Boss AG's Sloan Ratio % too high?
Hugo Boss AG's current Sloan Ratio % is -10.29%. Overall, Hugo Boss AG has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Hugo Boss AG's Sloan Ratio % compare to RL and LEVI?
Hugo Boss AG's Sloan Ratio % of -10.29% can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Sloan Ratio % depends on the Manufacturing - Apparel & Accessories 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 Hugo Boss AG and its competitors. Hugo Boss AG's current Sloan Ratio % is -10.29%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hugo Boss AG stock overvalued right now?
Hugo Boss AG (XSWX:BOSS) has a current Sloan Ratio % of -10.29%. The stock's GF Value™ is CHF37.44, compared to a current price of CHF35.51 — trading 5.2% below its estimated fair value. The current Sloan Ratio % is -10.29%. Hugo Boss AG's overall GF Score™ is 79/100 with 4 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 Hugo Boss AG (XSWX:BOSS), the current Sloan Ratio % is -10.29% 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 Hugo Boss AG (XSWX:BOSS) Overvalued in 2026?
Based on GuruFocus' analysis, Hugo Boss AG stock appears to be undervalued.
The current stock price of CHF35.51 is trading 5.2% below its estimated GF Value™ of CHF37.44.
Key valuation signals for XSWX:BOSS:
Sloan Ratio %: -10.29%
GF Value™: CHF37.44 vs. price of CHF35.51 (5.2% below fair value)
No single metric tells the full story. See the XSWX:BOSS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hugo Boss is a German menswear brand operating in the premium segment under its two brands, Boss and Hugo. The brand was founded in 1924 and initially focused on uniforms. After World War II and the death of its eponymous founder, the company shifted its focus to men's suits. The company is globally present, with 61% of revenue generated in the European market, 24% in the Americas, 13% in the Asia-Pacific, and less than 3% from licenses. It generates over 50% of its sales through its own retail operations.
79GF Score
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