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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.
Luka Ploce DD's Sloan Ratio for the quarter that ended in Jun. 2026 was -1.42%.
As of Jun. 2026, Luka Ploce DD has a Sloan Ratio of -1.42%, indicating the company is in the safe zone and there is no funny business with accruals.
Luka Ploce DD (ZAG:LKPC) 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, Luka Ploce DD has a Sloan Ratio of -1.42%, indicating the company is in the safe zone and there is no funny business with accruals.
Luka Ploce DD Sloan Ratio % Related Terms
Luka Ploce DD Sloan Ratio % Historical Data
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The historical data trend for Luka Ploce DD'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.
For the Marine Shipping subindustry, Luka Ploce DD'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.
Luka Ploce DD Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Luka Ploce DD's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Luka Ploce DD'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.
Luka Ploce DD's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Luka Ploce DD's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 2.571 (Sep. 2025 ) + 0.52 (Dec. 2025 ) + -0.042 (Mar. 2026 ) + 2.02 (Jun. 2026 ) = €5.07 Mil.
Luka Ploce DD's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0.886 (Sep. 2025 ) + 3.262 (Dec. 2025 ) + -9.008 (Mar. 2026 ) + 11.995 (Jun. 2026 ) = €7.14 Mil.
Luka Ploce DD's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0.099 (Sep. 2025 ) + -0.415 (Dec. 2025 ) + -0.186 (Mar. 2026 ) + -0.06 (Jun. 2026 ) = €-0.56 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.
Luka Ploce DD (ZAG:LKPC) has a Sloan Ratio % of -1.42% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Luka Ploce DD and its competitors.
Is Luka Ploce DD's Sloan Ratio % too high?
Luka Ploce DD's current Sloan Ratio % is -1.42%. Overall, Luka Ploce DD has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Luka Ploce DD's Sloan Ratio % compare to competitors?
Luka Ploce DD's Sloan Ratio % of -1.42% 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 Luka Ploce DD and its competitors. Luka Ploce DD's current Sloan Ratio % is -1.42%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luka Ploce DD stock overvalued right now?
Based on GuruFocus' analysis, Luka Ploce DD (ZAG:LKPC) is currently considered Significantly Overvalued. The stock's GF Value™ is €54.46, compared to a current price of €177.00 — trading 225% above its estimated fair value. The current Sloan Ratio % is -1.42%. Luka Ploce DD's overall GF Score™ is 64/100 with 5 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 Luka Ploce DD (ZAG:LKPC), the current Sloan Ratio % is -1.42% 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 Luka Ploce DD (ZAG:LKPC) Overvalued in 2026?
Based on GuruFocus' analysis, Luka Ploce DD stock appears to be overvalued.
The current stock price of €177.00 is trading 225% above its estimated GF Value™ of €54.46.
GuruFocus considers Luka Ploce DD to be Significantly Overvalued.
Key valuation signals for ZAG:LKPC:
Sloan Ratio %: -1.42%
GF Value™: €54.46 vs. price of €177.00 (225% above fair value)
No single metric tells the full story. See the ZAG:LKPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Luka Ploce DD operates in integrated shipping and logistics industry in Croatia. The company is engaged in mooring and unloading of boats, yachts, fishing, sports, and other boats, storage and transport of goods and other materials, and boarding and disembarking passengers.
64GF Score
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