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.
Straumann Holding AG's Sloan Ratio for the quarter that ended in Dec. 2025 was 3.35%.
As of Dec. 2025, Straumann Holding AG has a Sloan Ratio of 3.35%, indicating the company is in the safe zone and there is no funny business with accruals.
Straumann Holding AG (XSWX:STMN) 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, Straumann Holding AG has a Sloan Ratio of 3.35%, indicating the company is in the safe zone and there is no funny business with accruals.
Straumann Holding AG Sloan Ratio % Related Terms
Straumann Holding AG Sloan Ratio % Historical Data
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The historical data trend for Straumann Holding 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:STMN vs ISRG, BDX, MDLN: Sloan Ratio % Comparison
For the Medical Instruments & Supplies subindustry, Straumann Holding 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.
Straumann Holding AG Sloan Ratio % vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Straumann Holding AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Straumann Holding 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.
Straumann Holding 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.
Straumann Holding AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 236.443 (Jun. 2025 ) + 119.473 (Dec. 2025 ) = CHF356 Mil.
Straumann Holding AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 219.417 (Jun. 2025 ) + 284.548 (Dec. 2025 ) = CHF504 Mil.
Straumann Holding AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -156.518 (Jun. 2025 ) + -117.386 (Dec. 2025 ) = CHF-274 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.
Straumann Holding AG (XSWX:STMN) has a Sloan Ratio % of 3.35% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Straumann Holding AG and its competitors.
Is Straumann Holding AG's Sloan Ratio % too high?
Straumann Holding AG's current Sloan Ratio % is 3.35%. Overall, Straumann Holding AG has a GF Score™ of 100/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Straumann Holding AG's Sloan Ratio % compare to ISRG and BDX?
Straumann Holding AG's Sloan Ratio % of 3.35% can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Sloan Ratio % depends on the Medical Devices & Instruments 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 Straumann Holding AG and its competitors. Straumann Holding AG's current Sloan Ratio % is 3.35%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Straumann Holding AG stock overvalued right now?
Based on GuruFocus' analysis, Straumann Holding AG (XSWX:STMN) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF137.36, compared to a current price of CHF105.20 — trading 23.4% below its estimated fair value. The current Sloan Ratio % is 3.35%. Straumann Holding AG's overall GF Score™ is 100/100 with 7 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 Straumann Holding AG (XSWX:STMN), the current Sloan Ratio % is 3.35% 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 Straumann Holding AG (XSWX:STMN) Overvalued in 2026?
Based on GuruFocus' analysis, Straumann Holding AG stock appears to be undervalued.
The current stock price of CHF105.20 is trading 23.4% below its estimated GF Value™ of CHF137.36.
GuruFocus considers Straumann Holding AG to be Modestly Undervalued.
Key valuation signals for XSWX:STMN:
Sloan Ratio %: 3.35%
GF Value™: CHF137.36 vs. price of CHF105.20 (23.4% below fair value)
No single metric tells the full story. See the XSWX:STMN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Straumann is a global leader in tooth replacement and orthodontics solutions. Its line of products includes dental implants, abutments, clear aligners, biomaterials, and computer-aided design/computer-aided manufacturing equipment. The firm's core products are dental implants, and it holds over one third of the CHF 6 billion global market. Originally a pure premium implant player, Straumann entered the value market in 2012 with its acquisition of Neodent. Straumann now accounts for almost half of the global premium market and around 15% of the value market. While its premium product catalog is marketed under Straumann, its value brands include Neodent, Anthogyr, and Medentika as well as other local and regional brands.
100GF Score
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