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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, Zurich Insurance Group AG has a Sloan Ratio of 0.37%, indicating the company is in the safe zone and there is no funny business with accruals.
Zurich Insurance Group AG (OTCPK:ZFSVF) 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, Zurich Insurance Group AG has a Sloan Ratio of 0.37%, indicating the company is in the safe zone and there is no funny business with accruals.
Zurich Insurance Group AG Sloan Ratio % Related Terms
Zurich Insurance Group AG 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.
ZFSVF vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, Zurich Insurance Group 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.
Zurich Insurance Group AG Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Zurich Insurance Group AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Zurich Insurance Group AG's Sloan Ratio % falls into.
Zurich Insurance Group AG 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.
Zurich Insurance Group 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.
Zurich Insurance Group AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 3065 (Jun. 2025 ) + 3733 (Dec. 2025 ) = $6,798 Mil.
Zurich Insurance Group AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 3973 (Jun. 2025 ) + 1930 (Dec. 2025 ) = $5,903 Mil.
Zurich Insurance Group AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -292 (Jun. 2025 ) + -301 (Dec. 2025 ) = $-593 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.
Zurich Insurance Group AG (ZFSVF) has a Sloan Ratio % of 0.37% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Zurich Insurance Group AG and its competitors.
Is Zurich Insurance Group AG's Sloan Ratio % too high?
Zurich Insurance Group AG's current Sloan Ratio % is 0.37%. Overall, Zurich Insurance Group AG has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Zurich Insurance Group AG's Sloan Ratio % compare to BRK.A and AIG?
Zurich Insurance Group AG's Sloan Ratio % of 0.37% 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 Zurich Insurance Group AG and its competitors. Zurich Insurance Group AG's current Sloan Ratio % is 0.37%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zurich Insurance Group AG stock overvalued right now?
Based on GuruFocus' analysis, Zurich Insurance Group AG (ZFSVF) is currently considered Significantly Overvalued. The stock's GF Value™ is $584.92, compared to a current price of $770.00 — trading 31.6% above its estimated fair value. The current Sloan Ratio % is 0.37%. Zurich Insurance Group AG's overall GF Score™ is 72/100 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 Zurich Insurance Group AG (ZFSVF), the current Sloan Ratio % is 0.37% 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 Zurich Insurance Group AG (ZFSVF) Overvalued in 2026?
Based on GuruFocus' analysis, Zurich Insurance Group AG stock appears to be overvalued.
The current stock price of $770.00 is trading 31.6% above its estimated GF Value™ of $584.92.
GuruFocus considers Zurich Insurance Group AG to be Significantly Overvalued.
Key valuation signals for ZFSVF:
Sloan Ratio %: 0.37%
GF Value™: $584.92 vs. price of $770.00 (31.6% above fair value)
No single metric tells the full story. See the ZFSVF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Zurich is a multiline insurer that writes business across both life and nonlife insurance and also owns Farmers Management Services. Zurich was founded in 1872 as a marine reinsurer to provide reinsurance to its parent company. The company subsequently expanded into transport and accident insurance and rode the wave of transport technology innovation that drove rising demand for insurance. One of Zurich's early principles was that setting prices too low would result in unfair claims handling, which would be damaging to both customers and Zurich. Over the years, Zurich has sought to combine customer goodwill through claims and a sufficient premium. Zurich is one of the most successful European multilines.
72GF Score
Get the complete analysis for ZFSVF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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