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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.
Stadler Rail AG's Sloan Ratio for the quarter that ended in Dec. 2025 was 11.98%.
As of Dec. 2025, Stadler Rail AG has a Sloan Ratio of 11.98%, indicating there is a warning stage of accrual build up.
Stadler Rail AG (XSWX:SRAIL) 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, Stadler Rail AG has a Sloan Ratio of 11.98%, indicating there is a warning stage of accrual build up.
Stadler Rail AG Sloan Ratio % Related Terms
Stadler Rail AG Sloan Ratio % Historical Data
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The historical data trend for Stadler Rail 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:SRAIL vs UNP, CSX, NSC: Sloan Ratio % Comparison
For the Railroads subindustry, Stadler Rail 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.
Stadler Rail AG Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Stadler Rail AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Stadler Rail 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.
Stadler Rail 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.
Stadler Rail AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 17.074 (Jun. 2025 ) + 70.95 (Dec. 2025 ) = CHF88 Mil.
Stadler Rail AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -633.868 (Jun. 2025 ) + 284.77 (Dec. 2025 ) = CHF-349 Mil.
Stadler Rail AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -117.371 (Jun. 2025 ) + -158.785 (Dec. 2025 ) = CHF-276 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.
Stadler Rail AG (XSWX:SRAIL) has a Sloan Ratio % of 11.98% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Stadler Rail AG and its competitors.
Is Stadler Rail AG's Sloan Ratio % too high?
Stadler Rail AG's current Sloan Ratio % is 11.98%. Overall, Stadler Rail AG has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Stadler Rail AG's Sloan Ratio % compare to UNP and CSX?
Stadler Rail AG's Sloan Ratio % of 11.98% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Stadler Rail AG and its competitors. Stadler Rail AG's current Sloan Ratio % is 11.98%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Stadler Rail AG stock overvalued right now?
Based on GuruFocus' analysis, Stadler Rail AG (XSWX:SRAIL) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF32.49, compared to a current price of CHF25.16 — trading 22.6% below its estimated fair value. The current Sloan Ratio % is 11.98%. Stadler Rail AG's overall GF Score™ is 73/100 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 Stadler Rail AG (XSWX:SRAIL), the current Sloan Ratio % is 11.98% 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 Stadler Rail AG (XSWX:SRAIL) Overvalued in 2026?
Based on GuruFocus' analysis, Stadler Rail AG stock appears to be undervalued.
The current stock price of CHF25.16 is trading 22.6% below its estimated GF Value™ of CHF32.49.
GuruFocus considers Stadler Rail AG to be Modestly Undervalued.
Key valuation signals for XSWX:SRAIL:
Sloan Ratio %: 11.98%
GF Value™: CHF32.49 vs. price of CHF25.16 (22.6% below fair value)
No single metric tells the full story. See the XSWX:SRAIL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Stadler Rail AG is a Switzerland based producer of rolling stock and related systems. The company operates in three reportable segments that are Rolling Stock segment which include the manufacturing of various types of rail vehicles. The Service & Components segment offers full service, modernization and revision, spare parts service, and vehicle repairs, including the maintenance and assessment of defects, and Signalling segment develops and distributes various signalling solutions for vehicles and infrastructures. Geographically, the company operates in Germany, Austria, Switzerland, Western Europe, Eastern Europe, America, CIS and Rest of the world.
73GF Score
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