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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.
ACRES Commercial Realty (NYSE:ACR) 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, ACRES Commercial Realty has a Sloan Ratio of 23.52%, indicating there is a warning stage of accrual build up.
ACRES Commercial Realty Sloan Ratio % Related Terms
ACRES Commercial Realty 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.
For the REIT - Mortgage subindustry, ACRES Commercial Realty'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.
ACRES Commercial Realty Sloan Ratio % vs REITs Industry
For the REITs industry and Real Estate sector, ACRES Commercial Realty's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where ACRES Commercial Realty'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.
ACRES Commercial Realty's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
ACRES Commercial Realty's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 15.068 (Sep. 2025 ) + 2.244 (Dec. 2025 ) + 4.091 (Mar. 2026 ) + -7.423 (Jun. 2026 ) = $13.98 Mil.
ACRES Commercial Realty's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -9.417 (Sep. 2025 ) + 6.316 (Dec. 2025 ) + 0.913 (Mar. 2026 ) + 5.474 (Jun. 2026 ) = $3.29 Mil.
ACRES Commercial Realty's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 149.722 (Sep. 2025 ) + -428.576 (Dec. 2025 ) + -351.665 (Mar. 2026 ) + 75.079 (Jun. 2026 ) = $-555.44 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.
ACRES Commercial Realty (ACR) has a Sloan Ratio % of 23.52% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on ACRES Commercial Realty and its competitors.
Is ACRES Commercial Realty's Sloan Ratio % too high?
ACRES Commercial Realty's current Sloan Ratio % is 23.52%. Overall, ACRES Commercial Realty has a GF Score™ of 50/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ACRES Commercial Realty's Sloan Ratio % compare to SUNS and RPT?
ACRES Commercial Realty's Sloan Ratio % of 23.52% can be compared against companies in the REITs 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 REITs company?
A good Sloan Ratio % depends on the REITs 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 ACRES Commercial Realty and its competitors. ACRES Commercial Realty's current Sloan Ratio % is 23.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACRES Commercial Realty stock overvalued right now?
Based on GuruFocus' analysis, ACRES Commercial Realty (ACR) is currently considered Modestly Undervalued. The stock's GF Value™ is $18.72, compared to a current price of $14.78 — trading 21% below its estimated fair value. The current Sloan Ratio % is 23.52%. ACRES Commercial Realty's overall GF Score™ is 50/100 with 2 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 ACRES Commercial Realty (ACR), the current Sloan Ratio % is 23.52% 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 ACRES Commercial Realty (ACR) Overvalued in 2026?
Based on GuruFocus' analysis, ACRES Commercial Realty stock appears to be undervalued.
The current stock price of $14.78 is trading 21% below its estimated GF Value™ of $18.72.
GuruFocus considers ACRES Commercial Realty to be Modestly Undervalued.
Key valuation signals for ACR:
Sloan Ratio %: 23.52%
GF Value™: $18.72 vs. price of $14.78 (21% below fair value)
No single metric tells the full story. See the ACR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ACRES Commercial Realty Corp is a commercial real estate investment trust that focuses on originating, holding, and managing commercial real estate (CRE) mortgage loans and equity investments in commercial real estate properties through direct ownership and joint ventures. The company invests in commercial real-estate-related assets, including whole loans, A notes, B notes, mezzanine loans, and mortgage-related securities, as well as commercial finance assets, which include other asset-backed securities, senior secured corporate loans, equipment leases and notes, trust preferred securities, debt tranches of collateralized debt obligations, and private equity investments mainly issued by financial institutions.
50GF Score
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