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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.
Palms Sports PJSC's Sloan Ratio for the quarter that ended in Jun. 2026 was -4.04%.
As of Jun. 2026, Palms Sports PJSC has a Sloan Ratio of -4.04%, indicating the company is in the safe zone and there is no funny business with accruals.
Palms Sports PJSC (ADX:PALMS) 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, Palms Sports PJSC has a Sloan Ratio of -4.04%, indicating the company is in the safe zone and there is no funny business with accruals.
Palms Sports PJSC Sloan Ratio % Related Terms
Palms Sports PJSC Sloan Ratio % Historical Data
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The historical data trend for Palms Sports PJSC'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.
ADX:PALMS vs AS, HAS, LTH: Sloan Ratio % Comparison
For the Leisure subindustry, Palms Sports PJSC'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.
Palms Sports PJSC Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Palms Sports PJSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Palms Sports PJSC'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.
Palms Sports PJSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Palms Sports PJSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 38.84 (Sep. 2025 ) + 31.38 (Dec. 2025 ) + 18.638 (Mar. 2026 ) + 25.261 (Jun. 2026 ) = د.إ114 Mil.
Palms Sports PJSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 42.238 (Sep. 2025 ) + 41.985 (Dec. 2025 ) + 63.612 (Mar. 2026 ) + 61.551 (Jun. 2026 ) = د.إ209 Mil.
Palms Sports PJSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 16.659 (Sep. 2025 ) + 5.057 (Dec. 2025 ) + -1.306 (Mar. 2026 ) + -74.999 (Jun. 2026 ) = د.إ-55 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.
Palms Sports PJSC (ADX:PALMS) has a Sloan Ratio % of -4.04% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Palms Sports PJSC and its competitors.
Is Palms Sports PJSC's Sloan Ratio % too high?
Palms Sports PJSC's current Sloan Ratio % is -4.04%. Overall, Palms Sports PJSC has a GF Score™ of 62/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Palms Sports PJSC's Sloan Ratio % compare to AS and HAS?
Palms Sports PJSC's Sloan Ratio % of -4.04% can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Sloan Ratio % depends on the Travel & Leisure 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 Palms Sports PJSC and its competitors. Palms Sports PJSC's current Sloan Ratio % is -4.04%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Palms Sports PJSC stock overvalued right now?
Based on GuruFocus' analysis, Palms Sports PJSC (ADX:PALMS) is currently considered Significantly Undervalued. The stock's GF Value™ is د.إ10.49, compared to a current price of د.إ7.33 — trading 30.1% below its estimated fair value. The current Sloan Ratio % is -4.04%. Palms Sports PJSC's overall GF Score™ is 62/100. 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 Palms Sports PJSC (ADX:PALMS), the current Sloan Ratio % is -4.04% 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 Palms Sports PJSC (ADX:PALMS) Overvalued in 2026?
Based on GuruFocus' analysis, Palms Sports PJSC stock appears to be undervalued.
The current stock price of د.إ7.33 is trading 30.1% below its estimated GF Value™ of د.إ10.49.
GuruFocus considers Palms Sports PJSC to be Significantly Undervalued.
Key valuation signals for ADX:PALMS:
Sloan Ratio %: -4.04%
GF Value™: د.إ10.49 vs. price of د.إ7.33 (30.1% below fair value)
No single metric tells the full story. See the ADX:PALMS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Palms Sports PJSC is a sports management and marketing company engaged in trading sports goods and providing sports enterprise investment, institutional management, and security guard services. its reportable segments are: Income from guarding and cleaning services, which includes the provision of security guard services and onshore and offshore oil cleaning services to customers; Income from coaching and training services, which generates the maximum revenue and includes providing specialized sports training services in Jiu-Jitsu, mixed martial arts, and combat sports; Income from educational services, which includes the provision of educational services and the management of educational institutes; and Others, which includes IT research and physiotherapy treatment services.
62GF Score
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