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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 Mar. 2026, Jordanian Duty Free Shops has a Sloan Ratio of -12.76%, indicating there is a warning stage of accrual build up.
Jordanian Duty Free Shops (AMM:JDFS) 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, Jordanian Duty Free Shops has a Sloan Ratio of -12.76%, indicating there is a warning stage of accrual build up.
Jordanian Duty Free Shops Sloan Ratio % Related Terms
Jordanian Duty Free Shops 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.
AMM:JDFS vs CASY, WSM, DKS: Sloan Ratio % Comparison
For the Specialty Retail subindustry, Jordanian Duty Free Shops'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.
Jordanian Duty Free Shops Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Jordanian Duty Free Shops's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Jordanian Duty Free Shops's Sloan Ratio % falls into.
Jordanian Duty Free Shops 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.
Jordanian Duty Free Shops's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Jordanian Duty Free Shops's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 2.274 (Jun. 2025 ) + 0.552 (Sep. 2025 ) + 4.286 (Dec. 2025 ) + 2.879 (Mar. 2026 ) = JOD10.0 Mil.
Jordanian Duty Free Shops's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 3.609 (Jun. 2025 ) + 1.75 (Sep. 2025 ) + 7.662 (Dec. 2025 ) + 4.458 (Mar. 2026 ) = JOD17.5 Mil.
Jordanian Duty Free Shops's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 7.962 (Jun. 2025 ) + -0.193 (Sep. 2025 ) + -6.835 (Dec. 2025 ) + 1.934 (Mar. 2026 ) = JOD2.9 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.
Jordanian Duty Free Shops (AMM:JDFS) has a Sloan Ratio % of -12.76% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Jordanian Duty Free Shops and its competitors.
Is Jordanian Duty Free Shops' Sloan Ratio % too high?
Jordanian Duty Free Shops' current Sloan Ratio % is -12.76%. Overall, Jordanian Duty Free Shops has a GF Score™ of 96/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Jordanian Duty Free Shops' Sloan Ratio % compare to CASY and WSM?
Jordanian Duty Free Shops' Sloan Ratio % of -12.76% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Jordanian Duty Free Shops and its competitors. Jordanian Duty Free Shops's current Sloan Ratio % is -12.76%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jordanian Duty Free Shops stock overvalued right now?
Based on GuruFocus' analysis, Jordanian Duty Free Shops (AMM:JDFS) is currently considered Significantly Undervalued. The stock's GF Value™ is JOD9.87, compared to a current price of JOD6.32 — trading 36% below its estimated fair value. The current Sloan Ratio % is -12.76%. Jordanian Duty Free Shops' overall GF Score™ is 96/100 with 4 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 Jordanian Duty Free Shops (AMM:JDFS), the current Sloan Ratio % is -12.76% 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 Jordanian Duty Free Shops (AMM:JDFS) Overvalued in 2026?
Based on GuruFocus' analysis, Jordanian Duty Free Shops stock appears to be undervalued.
The current stock price of JOD6.32 is trading 36% below its estimated GF Value™ of JOD9.87.
GuruFocus considers Jordanian Duty Free Shops to be Significantly Undervalued.
Key valuation signals for AMM:JDFS:
Sloan Ratio %: -12.76%
GF Value™: JOD9.87 vs. price of JOD6.32 (36% below fair value)
No single metric tells the full story. See the AMM:JDFS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Jordanian Duty Free Shops is engaged in the business of establishing, operating, managing, and investing in duty-free shops on border crossings. The company's various product offerings include Fragrances, Cosmetics, Accessories, Confectionery, Liquors, Cigarettes, and Tobacco, among others.
96GF Score
Get the complete analysis for AMM:JDFS
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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