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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.
V-Zug Holding AG's Sloan Ratio for the quarter that ended in Jun. 2026 was 1.25%.
As of Jun. 2026, V-Zug Holding AG has a Sloan Ratio of 1.25%, indicating the company is in the safe zone and there is no funny business with accruals.
V-Zug Holding AG (XSWX:VZUG) 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 Jun. 2026, V-Zug Holding AG has a Sloan Ratio of 1.25%, indicating the company is in the safe zone and there is no funny business with accruals.
V-Zug Holding AG Sloan Ratio % Related Terms
V-Zug Holding AG Sloan Ratio % Historical Data
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The historical data trend for V-Zug 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:VZUG vs SN, SGI, MHK: Sloan Ratio % Comparison
For the Furnishings, Fixtures & Appliances subindustry, V-Zug 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.
V-Zug Holding AG Sloan Ratio % vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, V-Zug Holding AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where V-Zug 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.
V-Zug 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.
V-Zug Holding AG's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 5.24 (Dec. 2025 ) + 6.93 (Jun. 2026 ) = CHF12.2 Mil.
V-Zug Holding AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 63.647 (Dec. 2025 ) + 0.244 (Jun. 2026 ) = CHF63.9 Mil.
V-Zug Holding AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -27.545 (Dec. 2025 ) + -32.291 (Jun. 2026 ) = CHF-59.8 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.
V-Zug Holding AG (XSWX:VZUG) has a Sloan Ratio % of 1.25% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on V-Zug Holding AG and its competitors.
Is V-Zug Holding AG's Sloan Ratio % too high?
V-Zug Holding AG's current Sloan Ratio % is 1.25%. Overall, V-Zug Holding AG has a GF Score™ of 62/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does V-Zug Holding AG's Sloan Ratio % compare to SN and SGI?
V-Zug Holding AG's Sloan Ratio % of 1.25% can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Sloan Ratio % depends on the Furnishings, Fixtures & Appliances 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 V-Zug Holding AG and its competitors. V-Zug Holding AG's current Sloan Ratio % is 1.25%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is V-Zug Holding AG stock overvalued right now?
Based on GuruFocus' analysis, V-Zug Holding AG (XSWX:VZUG) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF52.76, compared to a current price of CHF42.00 — trading 20.4% below its estimated fair value. The current Sloan Ratio % is 1.25%. V-Zug Holding AG's overall GF Score™ is 62/100 with 4 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 V-Zug Holding AG (XSWX:VZUG), the current Sloan Ratio % is 1.25% as of Jun. 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 V-Zug Holding AG (XSWX:VZUG) Overvalued in 2026?
Based on GuruFocus' analysis, V-Zug Holding AG stock appears to be undervalued.
The current stock price of CHF42.00 is trading 20.4% below its estimated GF Value™ of CHF52.76.
GuruFocus considers V-Zug Holding AG to be Modestly Undervalued.
Key valuation signals for XSWX:VZUG:
Sloan Ratio %: 1.25%
GF Value™: CHF52.76 vs. price of CHF42.00 (20.4% below fair value)
No single metric tells the full story. See the XSWX:VZUG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
V-Zug Holding AG is a manufacturer of household appliances, manufacturing products mainly for the kitchen and laundry room. Its product portfolio comprises ovens and cookers, dishwashers, refrigerators, microwaves, washing machines, dryers, and range hoods, among others. Its segments include Household Appliances, which derive maximum revenue, Real Estate, and Corporate. Geographically, the company generates maximum revenue from Switzerland, and the rest from Europe (excluding Switzerland), North America, Asia-Pacific, and other regions.
62GF Score
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