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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.
Geberit AG's Sloan Ratio for the quarter that ended in Dec. 2025 was -2.96%.
As of Dec. 2025, Geberit AG has a Sloan Ratio of -2.96%, indicating the company is in the safe zone and there is no funny business with accruals.
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, Geberit AG has a Sloan Ratio of -2.96%, indicating the company is in the safe zone and there is no funny business with accruals.
Geberit AG Sloan Ratio % Related Terms
Geberit AG Sloan Ratio % Historical Data
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The historical data trend for Geberit 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:GEBN vs TT, JCI, CARR: Sloan Ratio % Comparison
For the Building Products & Equipment subindustry, Geberit 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.
Geberit AG Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Geberit AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Geberit 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.
Geberit AG'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.
Geberit AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 338.5 (Jun. 2025 ) + 259.3 (Dec. 2025 ) = CHF598 Mil.
Geberit AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 323.4 (Jun. 2025 ) + 543.5 (Dec. 2025 ) = CHF867 Mil.
Geberit AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -59.3 (Jun. 2025 ) + -95.7 (Dec. 2025 ) = CHF-155 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.
Geberit AG (XSWX:GEBN) has a Sloan Ratio % of -2.96% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Geberit AG and its competitors.
Is Geberit AG's Sloan Ratio % too high?
Geberit AG's current Sloan Ratio % is -2.96%. Overall, Geberit AG has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Geberit AG's Sloan Ratio % compare to TT and JCI?
Geberit AG's Sloan Ratio % of -2.96% 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 Geberit AG and its competitors. Geberit AG's current Sloan Ratio % is -2.96%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Geberit AG stock overvalued right now?
Based on GuruFocus' analysis, Geberit AG (XSWX:GEBN) is currently considered Fairly Valued. The stock's GF Value™ is CHF555.36, compared to a current price of CHF532.20 — trading 4.2% below its estimated fair value. The current Sloan Ratio % is -2.96%. Geberit AG's overall GF Score™ is 80/100 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 Geberit AG (XSWX:GEBN), the current Sloan Ratio % is -2.96% 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 Geberit AG (XSWX:GEBN) Overvalued in 2026?
Based on GuruFocus' analysis, Geberit AG stock appears to be undervalued.
The current stock price of CHF532.20 is trading 4.2% below its estimated GF Value™ of CHF555.36.
GuruFocus considers Geberit AG to be Fairly Valued.
Key valuation signals for XSWX:GEBN:
Sloan Ratio %: -2.96%
GF Value™: CHF555.36 vs. price of CHF532.20 (4.2% below fair value)
No single metric tells the full story. See the XSWX:GEBN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Geberit is a leading manufacturer of sanitary products, which include flushing systems, piping systems, and bathroom ceramics. Products are primarily sold through the wholesale channel. Geberit has an extensive history in sanitary products, having filed a patent for its first flushing mechanism in 1912. The company generates sales in 50 countries and operates 26 production plants, the majority of which are in Europe. Geberit shares are listed on the SIX Swiss Exchange. The majority of sales are generated from residential and renovation activities.
80GF Score
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