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.
KWSAT SE KGaA's Sloan Ratio for the quarter that ended in Mar. 2026 was 11.37%.
As of Mar. 2026, KWSAT SE KGaA has a Sloan Ratio of 11.37%, indicating there is a warning stage of accrual build up.
KWSAT SE KGaA (XSWX:KWS) 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, KWSAT SE KGaA has a Sloan Ratio of 11.37%, indicating there is a warning stage of accrual build up.
KWSAT SE KGaA Sloan Ratio % Related Terms
KWSAT SE KGaA Sloan Ratio % Historical Data
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The historical data trend for KWSAT SE KGaA'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:KWS vs CTVA, CF, MOS: Sloan Ratio % Comparison
For the Agricultural Inputs subindustry, KWSAT SE KGaA'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.
KWSAT SE KGaA Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, KWSAT SE KGaA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where KWSAT SE KGaA'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.
KWSAT SE KGaA's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
KWSAT SE KGaA's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -64.3 (Jun. 2025 ) + -9.157 (Sep. 2025 ) + -50.389 (Dec. 2025 ) + 258.307 (Mar. 2026 ) = CHF134 Mil.
KWSAT SE KGaA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 163.313 (Jun. 2025 ) + -78.769 (Sep. 2025 ) + -74.464 (Dec. 2025 ) + 102.212 (Mar. 2026 ) = CHF112 Mil.
KWSAT SE KGaA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -297.553 (Jun. 2025 ) + 31.489 (Sep. 2025 ) + -13.81 (Dec. 2025 ) + -18.021 (Mar. 2026 ) = CHF-298 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.
KWSAT SE KGaA (XSWX:KWS) has a Sloan Ratio % of 11.37% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on KWSAT SE KGaA and its competitors.
Is KWSAT SE KGaA's Sloan Ratio % too high?
KWSAT SE KGaA's current Sloan Ratio % is 11.37%. Overall, KWSAT SE KGaA has a GF Score™ of 86/100, reflecting its overall financial health beyond just this single metric.
How does KWSAT SE KGaA's Sloan Ratio % compare to CTVA and CF?
KWSAT SE KGaA's Sloan Ratio % of 11.37% can be compared against companies in the Agriculture 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 Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 KWSAT SE KGaA and its competitors. KWSAT SE KGaA's current Sloan Ratio % is 11.37%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is KWSAT SE KGaA stock overvalued right now?
KWSAT SE KGaA (XSWX:KWS) has a current Sloan Ratio % of 11.37%. The stock's GF Value™ is CHF53.57, compared to a current price of CHF66.70 — trading 24.5% above its estimated fair value. The current Sloan Ratio % is 11.37%. KWSAT SE KGaA's overall GF Score™ is 86/100 with 5 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 KWSAT SE KGaA (XSWX:KWS), the current Sloan Ratio % is 11.37% 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 KWSAT SE KGaA (XSWX:KWS) Overvalued in 2026?
Based on GuruFocus' analysis, KWSAT SE KGaA stock appears to be overvalued.
The current stock price of CHF66.70 is trading 24.5% above its estimated GF Value™ of CHF53.57.
Key valuation signals for XSWX:KWS:
Sloan Ratio %: 11.37%
GF Value™: CHF53.57 vs. price of CHF66.70 (24.5% above fair value)
No single metric tells the full story. See the XSWX:KWS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
KWS SAAT SE & Co KGaA breeds and distributes agriculture seeds internationally. The segments of the company focus on sugarbeet, corn, cereals, vegetables, and corporates. The company works on breeding new varieties and seed multiplication to produce the results for farmers. Plants and seeds are monitored at different stages of the lifecycle to ensure high quality. Products, processes, and consulting are marketed to farmers as certain expertise is needed in different regions of the world. The company generates key revenue from Sugarbeet and Corn.
86GF Score
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