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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.
As of Dec. 2025, Societe Tunisienne de Reassurance has a Sloan Ratio of 1.81%, indicating the company is in the safe zone and there is no funny business with accruals.
Societe Tunisienne de Reassurance (XTUN:TRE) 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, Societe Tunisienne de Reassurance has a Sloan Ratio of 1.81%, indicating the company is in the safe zone and there is no funny business with accruals.
Societe Tunisienne de Reassurance Sloan Ratio % Related Terms
Societe Tunisienne de Reassurance Sloan Ratio % Historical Data
* 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.
Societe Tunisienne de Reassurance Sloan Ratio % Chart
XTUN:TRE vs RGA, EG, RNR: Sloan Ratio % Comparison
For the Insurance - Reinsurance subindustry, Societe Tunisienne de Reassurance'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.
Societe Tunisienne de Reassurance Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Societe Tunisienne de Reassurance's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Societe Tunisienne de Reassurance's Sloan Ratio % falls into.
Societe Tunisienne de Reassurance Sloan Ratio % Calculation
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.
* 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.
Societe Tunisienne de Reassurance (XTUN:TRE) has a Sloan Ratio % of 1.81% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Societe Tunisienne de Reassurance and its competitors.
Is Societe Tunisienne de Reassurance's Sloan Ratio % too high?
Societe Tunisienne de Reassurance's current Sloan Ratio % is 1.81%. Overall, Societe Tunisienne de Reassurance has a GF Score™ of 75/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Societe Tunisienne de Reassurance's Sloan Ratio % compare to RGA and EG?
Societe Tunisienne de Reassurance's Sloan Ratio % of 1.81% can be compared against companies in the Insurance 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 Insurance company?
A good Sloan Ratio % depends on the Insurance 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 Societe Tunisienne de Reassurance and its competitors. Societe Tunisienne de Reassurance's current Sloan Ratio % is 1.81%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Societe Tunisienne de Reassurance stock overvalued right now?
Based on GuruFocus' analysis, Societe Tunisienne de Reassurance (XTUN:TRE) is currently considered Modestly Overvalued. The stock's GF Value™ is TND9.95, compared to a current price of TND12.93 — trading 29.9% above its estimated fair value. The current Sloan Ratio % is 1.81%. Societe Tunisienne de Reassurance's overall GF Score™ is 75/100. 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 Societe Tunisienne de Reassurance (XTUN:TRE), the current Sloan Ratio % is 1.81% 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 Societe Tunisienne de Reassurance (XTUN:TRE) Overvalued in 2026?
Based on GuruFocus' analysis, Societe Tunisienne de Reassurance stock appears to be overvalued.
The current stock price of TND12.93 is trading 29.9% above its estimated GF Value™ of TND9.95.
GuruFocus considers Societe Tunisienne de Reassurance to be Modestly Overvalued.
Key valuation signals for XTUN:TRE:
Sloan Ratio %: 1.81%
GF Value™: TND9.95 vs. price of TND12.93 (29.9% above fair value)
No single metric tells the full story. See the XTUN:TRE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Societe Tunisienne de Reassurance SA is engaged in the provision of the insurance services. The company offers various insurance products such as Fire, Miscellaneous and Technical Risks, engineering, Agricultural Risks, Marine & Energy, civil liability, accidents, civil and life insurances. In addition, it also provides transport corps, transportation faculties, energy and aviation insurance.
75GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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