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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 Jun. 2026, Al Dhafra Insurance Co PSC has a Sloan Ratio of -9.09%, indicating the company is in the safe zone and there is no funny business with accruals.
Al Dhafra Insurance Co PSC (ADX:DHAFRA) 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, Al Dhafra Insurance Co PSC has a Sloan Ratio of -9.09%, indicating the company is in the safe zone and there is no funny business with accruals.
Al Dhafra Insurance Co PSC Sloan Ratio % Related Terms
Al Dhafra Insurance Co PSC 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.
ADX:DHAFRA vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, Al Dhafra Insurance Co PSC'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.
Al Dhafra Insurance Co PSC Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Al Dhafra Insurance Co PSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Al Dhafra Insurance Co PSC's Sloan Ratio % falls into.
Al Dhafra Insurance Co PSC 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.
Al Dhafra Insurance Co PSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 7.716 (Sep. 2025 ) + 3.104 (Dec. 2025 ) + 22.581 (Mar. 2026 ) + 14.932 (Jun. 2026 ) = د.إ48.3 Mil.
Al Dhafra Insurance Co PSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -62.27 (Sep. 2025 ) + 38.604 (Dec. 2025 ) + -16.448 (Mar. 2026 ) + 191.734 (Jun. 2026 ) = د.إ151.6 Mil.
Al Dhafra Insurance Co PSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 23.678 (Sep. 2025 ) + -12.549 (Dec. 2025 ) + 51.247 (Mar. 2026 ) + -8.552 (Jun. 2026 ) = د.إ53.8 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.
Al Dhafra Insurance Co PSC (ADX:DHAFRA) has a Sloan Ratio % of -9.09% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Al Dhafra Insurance Co PSC and its competitors.
Is Al Dhafra Insurance Co PSC's Sloan Ratio % too high?
Al Dhafra Insurance Co PSC's current Sloan Ratio % is -9.09%. Overall, Al Dhafra Insurance Co PSC has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Al Dhafra Insurance Co PSC's Sloan Ratio % compare to BRK.A and AIG?
Al Dhafra Insurance Co PSC's Sloan Ratio % of -9.09% 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 Al Dhafra Insurance Co PSC and its competitors. Al Dhafra Insurance Co PSC's current Sloan Ratio % is -9.09%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Al Dhafra Insurance Co PSC stock overvalued right now?
Based on GuruFocus' analysis, Al Dhafra Insurance Co PSC (ADX:DHAFRA) is currently considered Significantly Overvalued. The stock's GF Value™ is د.إ6.00, compared to a current price of د.إ8.95 — trading 49.2% above its estimated fair value. The current Sloan Ratio % is -9.09%. Al Dhafra Insurance Co PSC's overall GF Score™ is 50/100 with 9 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 Al Dhafra Insurance Co PSC (ADX:DHAFRA), the current Sloan Ratio % is -9.09% 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 Al Dhafra Insurance Co PSC (ADX:DHAFRA) Overvalued in 2026?
Based on GuruFocus' analysis, Al Dhafra Insurance Co PSC stock appears to be overvalued.
The current stock price of د.إ8.95 is trading 49.2% above its estimated GF Value™ of د.إ6.00.
GuruFocus considers Al Dhafra Insurance Co PSC to be Significantly Overvalued.
Key valuation signals for ADX:DHAFRA:
Sloan Ratio %: -9.09%
GF Value™: د.إ6.00 vs. price of د.إ8.95 (49.2% above fair value)
No single metric tells the full story. See the ADX:DHAFRA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Al Dhafra Insurance Co PSC is a direct Insurer in the U.A.E. market, underwriting both Life and Non-Life business. The classes of business underwritten by the company are Fire & General Accident; Contract Works and Contractor's Plant & Equipment; Electronic Equipment & Machinery Breakdown; Workmen's Compensation & Employer's Liability; Public Liability, Medical Malpractice and other Professional Indemnity risks; Marine Cargo, Marine Hull & Pleasure Craft; Oil & Gas on and offshore operations; Personal Accident, Medical & Life; Visit visa and House maid policies; and Motor. It operates in two segments namely Underwriting of general insurance business that incorporates all classes of general insurance such as fire, marine, motor, medical, general accident and miscellaneous, and Investments.
50GF Score
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