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.
SIG Group AG's Sloan Ratio for the quarter that ended in Dec. 2025 was -4.77%.
As of Dec. 2025, SIG Group AG has a Sloan Ratio of -4.77%, indicating the company is in the safe zone and there is no funny business with accruals.
SIG Group AG (XSWX:SIGN) 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 Dec. 2025, SIG Group AG has a Sloan Ratio of -4.77%, indicating the company is in the safe zone and there is no funny business with accruals.
SIG Group AG Sloan Ratio % Related Terms
SIG Group AG Sloan Ratio % Historical Data
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The historical data trend for SIG Group 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:SIGN vs SW, PKG, IP: Sloan Ratio % Comparison
For the Packaging & Containers subindustry, SIG Group 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.
SIG Group AG Sloan Ratio % vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, SIG Group AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where SIG Group 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.
SIG Group 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.
SIG Group AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 85.353 (Jun. 2025 ) + -166.099 (Dec. 2025 ) = CHF-81 Mil.
SIG Group AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 24.199 (Jun. 2025 ) + 456.585 (Dec. 2025 ) = CHF481 Mil.
SIG Group AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -125.685 (Jun. 2025 ) + -121.028 (Dec. 2025 ) = CHF-247 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.
SIG Group AG (XSWX:SIGN) has a Sloan Ratio % of -4.77% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on SIG Group AG and its competitors.
Is SIG Group AG's Sloan Ratio % too high?
SIG Group AG's current Sloan Ratio % is -4.77%. Overall, SIG Group AG has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does SIG Group AG's Sloan Ratio % compare to SW and PKG?
SIG Group AG's Sloan Ratio % of -4.77% can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Sloan Ratio % depends on the Packaging & Containers 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 SIG Group AG and its competitors. SIG Group AG's current Sloan Ratio % is -4.77%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SIG Group AG stock overvalued right now?
Based on GuruFocus' analysis, SIG Group AG (XSWX:SIGN) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF17.93, compared to a current price of CHF13.36 — trading 25.5% below its estimated fair value. The current Sloan Ratio % is -4.77%. SIG Group AG's overall GF Score™ is 67/100 with 11 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 SIG Group AG (XSWX:SIGN), the current Sloan Ratio % is -4.77% 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 SIG Group AG (XSWX:SIGN) Overvalued in 2026?
Based on GuruFocus' analysis, SIG Group AG stock appears to be undervalued.
The current stock price of CHF13.36 is trading 25.5% below its estimated GF Value™ of CHF17.93.
GuruFocus considers SIG Group AG to be Modestly Undervalued.
Key valuation signals for XSWX:SIGN:
Sloan Ratio %: -4.77%
GF Value™: CHF17.93 vs. price of CHF13.36 (25.5% below fair value)
No single metric tells the full story. See the XSWX:SIGN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SIG Group AG is a systems and solutions provider for aseptic carton packaging solutions, comprising filling machines, sleeves, and closures as well as after-market services. Its geographical segments include Europe; India, Middle East and Africa (IMEA); Asia Pacific (APAC) and Americas. It generates maximum revenue from the Europe segment. The company offers packaging solutions for the beverages and food industry.
67GF Score
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