medium · Corporate Credit Analysis fsa

An analyst observes a firm with a 'Sloan Ratio' exceeding 10%.

What does this indicate regarding the firm's working capital and credit risk?

  1. The firm is highly efficient at converting inventory into cash flow, reflecting strong receivables discipline.
  2. Working capital swings are becoming a persistent, recurring drag on the business's liquidity.
  3. The firm holds substantial tangible collateral value backing its outstanding debt obligations.
  4. Accruals are high relative to assets, suggesting lower-quality earnings and higher downgrade risk.

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