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.
Astral Foods's Sloan Ratio for the quarter that ended in Mar. 2026 was 1.66%.
As of Mar. 2026, Astral Foods has a Sloan Ratio of 1.66%, indicating the company is in the safe zone and there is no funny business with accruals.
Astral Foods (OTCPK:ALFDF) 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 Mar. 2026, Astral Foods has a Sloan Ratio of 1.66%, indicating the company is in the safe zone and there is no funny business with accruals.
Astral Foods Sloan Ratio % Related Terms
Astral Foods Sloan Ratio % Historical Data
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The historical data trend for Astral Foods'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.
For the Farm Products subindustry, Astral Foods'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.
Astral Foods Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Astral Foods's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Astral Foods'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.
Astral Foods's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Astral Foods's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 39.861 (Sep. 2025 ) + 53.467 (Mar. 2026 ) = $93 Mil.
Astral Foods's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 63.167 (Sep. 2025 ) + 41.883 (Mar. 2026 ) = $105 Mil.
Astral Foods's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -9.996 (Sep. 2025 ) + -11.506 (Mar. 2026 ) = $-22 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.
Astral Foods (ALFDF) has a Sloan Ratio % of 1.66% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Astral Foods and its competitors.
Is Astral Foods' Sloan Ratio % too high?
Astral Foods' current Sloan Ratio % is 1.66%. Overall, Astral Foods has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does Astral Foods' Sloan Ratio % compare to ADM and BG?
Astral Foods' Sloan Ratio % of 1.66% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Astral Foods and its competitors. Astral Foods's current Sloan Ratio % is 1.66%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Astral Foods stock overvalued right now?
Astral Foods (ALFDF) has a current Sloan Ratio % of 1.66%. The stock's GF Value™ is $6.44, compared to a current price of $7.39 — trading 14.8% above its estimated fair value. The current Sloan Ratio % is 1.66%. Astral Foods' overall GF Score™ is 84/100 with 1 warning sign 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 Astral Foods (ALFDF), the current Sloan Ratio % is 1.66% as of Mar. 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 Astral Foods (ALFDF) Overvalued in 2026?
Based on GuruFocus' analysis, Astral Foods stock appears to be overvalued.
The current stock price of $7.39 is trading 14.8% above its estimated GF Value™ of $6.44.
Key valuation signals for ALFDF:
Sloan Ratio %: 1.66%
GF Value™: $6.44 vs. price of $7.39 (14.8% above fair value)
No single metric tells the full story. See the ALFDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Astral Foods Ltd is an integrated poultry producer operating under several brands. It supplies different poultry needs in Africa. The activities are divided into two operating segments. The poultry segment comprises the sale of poultry-related products for human consumption as well as day-old broilers, hatching eggs, and day-old parent stock. The Feed segment comprises the sale of a wide range of specialized feed products for commercially farmed animal species. The majority of revenue is generated from the poultry segment. The company has multiple processing facilities to get the poultry to ready-to-eat form and manufacture vitamin and mineral feed additives.
84GF Score
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