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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.
Arab Potash Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 9.15%.
As of Mar. 2026, Arab Potash Co has a Sloan Ratio of 9.15%, indicating the company is in the safe zone and there is no funny business with accruals.
Arab Potash Co (AMM:APOT) 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, Arab Potash Co has a Sloan Ratio of 9.15%, indicating the company is in the safe zone and there is no funny business with accruals.
Arab Potash Co Sloan Ratio % Related Terms
Arab Potash Co Sloan Ratio % Historical Data
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The historical data trend for Arab Potash Co'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.
AMM:APOT vs CTVA, CF, MOS: Sloan Ratio % Comparison
For the Agricultural Inputs subindustry, Arab Potash Co'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.
Arab Potash Co Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, Arab Potash Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Arab Potash Co'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.
Arab Potash Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Arab Potash Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 15.634 (Jun. 2025 ) + 64.102 (Sep. 2025 ) + 46.202 (Dec. 2025 ) + 60.224 (Mar. 2026 ) = JOD186.2 Mil.
Arab Potash Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 51.336 (Jun. 2025 ) + 100.11 (Sep. 2025 ) + -15.969 (Dec. 2025 ) + 75.44 (Mar. 2026 ) = JOD210.9 Mil.
Arab Potash Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -32.502 (Jun. 2025 ) + -89.905 (Sep. 2025 ) + -6.389 (Dec. 2025 ) + -96.611 (Mar. 2026 ) = JOD-225.4 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.
Arab Potash Co (AMM:APOT) has a Sloan Ratio % of 9.15% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Arab Potash Co and its competitors.
Is Arab Potash Co's Sloan Ratio % too high?
Arab Potash Co's current Sloan Ratio % is 9.15%. Overall, Arab Potash Co has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Arab Potash Co's Sloan Ratio % compare to CTVA and CF?
Arab Potash Co's Sloan Ratio % of 9.15% can be compared against companies in the Agriculture 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 Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 Arab Potash Co and its competitors. Arab Potash Co's current Sloan Ratio % is 9.15%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arab Potash Co stock overvalued right now?
Based on GuruFocus' analysis, Arab Potash Co (AMM:APOT) is currently considered Significantly Overvalued. The stock's GF Value™ is JOD28.35, compared to a current price of JOD40.14 — trading 41.6% above its estimated fair value. The current Sloan Ratio % is 9.15%. Arab Potash Co's overall GF Score™ is 82/100 with 6 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 Arab Potash Co (AMM:APOT), the current Sloan Ratio % is 9.15% 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 Arab Potash Co (AMM:APOT) Overvalued in 2026?
Based on GuruFocus' analysis, Arab Potash Co stock appears to be overvalued.
The current stock price of JOD40.14 is trading 41.6% above its estimated GF Value™ of JOD28.35.
GuruFocus considers Arab Potash Co to be Significantly Overvalued.
Key valuation signals for AMM:APOT:
Sloan Ratio %: 9.15%
GF Value™: JOD28.35 vs. price of JOD40.14 (41.6% above fair value)
No single metric tells the full story. See the AMM:APOT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Arab Potash Co Ltd produces potash, potassium nitrate, and other derivatives. Its segments consist of Producing potash and Salt through Arab Potash Company, producing potassium nitrate and dicalcium phosphate through Arab Fertilizers and Chemical Industries, and Producing mixed salts and mud through Numeira Mixed Salts and Mud Company. Its sales are spread across China and India, the Far and Middle East, Africa, Europe, Canada, America, and Australia. The majority of the revenue comes from the china and India.
82GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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