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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, Salam International Transport & Trading Co has a Sloan Ratio of 1.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Salam International Transport & Trading Co (AMM:SITT) 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, Salam International Transport & Trading Co has a Sloan Ratio of 1.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Salam International Transport & Trading Co Sloan Ratio % Related Terms
Salam International Transport & Trading Co 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.
Salam International Transport & Trading Co Sloan Ratio % Chart
Salam International Transport & Trading Co Annual Data
AMM:SITT vs UPS, FDX, JBHT: Sloan Ratio % Comparison
For the Integrated Freight & Logistics subindustry, Salam International Transport & Trading 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.
Salam International Transport & Trading Co Sloan Ratio % vs Transportation Industry
Salam International Transport & Trading Co 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.
* 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.
Salam International Transport & Trading Co (AMM:SITT) has a Sloan Ratio % of 1.30% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Salam International Transport & Trading Co and its competitors.
Is Salam International Transport & Trading Co's Sloan Ratio % too high?
Salam International Transport & Trading Co's current Sloan Ratio % is 1.30%. Overall, Salam International Transport & Trading Co has a GF Score™ of 87/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Salam International Transport & Trading Co's Sloan Ratio % compare to UPS and FDX?
Salam International Transport & Trading Co's Sloan Ratio % of 1.30% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Salam International Transport & Trading Co and its competitors. Salam International Transport & Trading Co's current Sloan Ratio % is 1.30%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Salam International Transport & Trading Co stock overvalued right now?
Based on GuruFocus' analysis, Salam International Transport & Trading Co (AMM:SITT) is currently considered Modestly Overvalued. The stock's GF Value™ is JOD1.03, compared to a current price of JOD1.15 — trading 11.7% above its estimated fair value. The current Sloan Ratio % is 1.30%. Salam International Transport & Trading Co's overall GF Score™ is 87/100 with 7 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 Salam International Transport & Trading Co (AMM:SITT), the current Sloan Ratio % is 1.30% 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 Salam International Transport & Trading Co (AMM:SITT) Overvalued in 2026?
Based on GuruFocus' analysis, Salam International Transport & Trading Co stock appears to be overvalued.
The current stock price of JOD1.15 is trading 11.7% above its estimated GF Value™ of JOD1.03.
GuruFocus considers Salam International Transport & Trading Co to be Modestly Overvalued.
Key valuation signals for AMM:SITT:
Sloan Ratio %: 1.30%
GF Value™: JOD1.03 vs. price of JOD1.15 (11.7% above fair value)
No single metric tells the full story. See the AMM:SITT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Salam International Transport & Trading Co Business Description
Salam International Transport & Trading Co PLC conducts marine activities including transporting passengers and various types of goods, touristic marine transportation, possessing, managing, operating and leasing ships of all kinds, obtaining maritime agencies, brokering and representing international rating agencies, obtaining commercial agencies and tendering, renting marine maintenance workshops including repairing ships, conducting land transport business and related tendering, conducting real estate activities including buying and selling real estate, operating touristic restaurants and supplying hotels with food, transporting crude oil, and investing in other companies. The Group recognizes revenue mainly from leasing, sales of land and commercial units, and food and beverage.
87GF Score
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