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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.
Bahrain Family Leisure Co BSC (BAH:FAMILY) 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, Bahrain Family Leisure Co BSC has a Sloan Ratio of -21.58%, indicating there is a warning stage of accrual build up.
Bahrain Family Leisure Co BSC Sloan Ratio % Related Terms
Bahrain Family Leisure Co BSC 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.
BAH:FAMILY vs MCD, SBUX, YUM: Sloan Ratio % Comparison
For the Restaurants subindustry, Bahrain Family Leisure Co BSC'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.
Bahrain Family Leisure Co BSC Sloan Ratio % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Bahrain Family Leisure Co BSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Bahrain Family Leisure Co BSC's Sloan Ratio % falls into.
Bahrain Family Leisure Co BSC 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.
Bahrain Family Leisure Co BSC's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.067 (Jun. 2025 ) + -0.078 (Sep. 2025 ) + -0.065 (Dec. 2025 ) + -0.07 (Mar. 2026 ) = BHD-0.15 Mil.
Bahrain Family Leisure Co BSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0.15 (Jun. 2025 ) + -0.113 (Sep. 2025 ) + -0.036 (Dec. 2025 ) + -0.1 (Mar. 2026 ) = BHD-0.10 Mil.
Bahrain Family Leisure Co BSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0.059 (Jun. 2025 ) + 0.107 (Sep. 2025 ) + 0.055 (Dec. 2025 ) + 0.101 (Mar. 2026 ) = BHD0.32 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.
Bahrain Family Leisure Co BSC (BAH:FAMILY) has a Sloan Ratio % of -21.58% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Bahrain Family Leisure Co BSC and its competitors.
Is Bahrain Family Leisure Co BSC's Sloan Ratio % too high?
Bahrain Family Leisure Co BSC's current Sloan Ratio % is -21.58%. Overall, Bahrain Family Leisure Co BSC has a GF Score™ of 36/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bahrain Family Leisure Co BSC's Sloan Ratio % compare to MCD and SBUX?
Bahrain Family Leisure Co BSC's Sloan Ratio % of -21.58% can be compared against companies in the Restaurants 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 Restaurants company?
A good Sloan Ratio % depends on the Restaurants 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 Bahrain Family Leisure Co BSC and its competitors. Bahrain Family Leisure Co BSC's current Sloan Ratio % is -21.58%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bahrain Family Leisure Co BSC stock overvalued right now?
Based on GuruFocus' analysis, Bahrain Family Leisure Co BSC (BAH:FAMILY) is currently considered Significantly Overvalued. The stock's GF Value™ is BHD0.15, compared to a current price of BHD0.32 — trading 113.3% above its estimated fair value. The current Sloan Ratio % is -21.58%. Bahrain Family Leisure Co BSC's overall GF Score™ is 36/100 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 Bahrain Family Leisure Co BSC (BAH:FAMILY), the current Sloan Ratio % is -21.58% 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 Bahrain Family Leisure Co BSC (BAH:FAMILY) Overvalued in 2026?
Based on GuruFocus' analysis, Bahrain Family Leisure Co BSC stock appears to be overvalued.
The current stock price of BHD0.32 is trading 113.3% above its estimated GF Value™ of BHD0.15.
GuruFocus considers Bahrain Family Leisure Co BSC to be Significantly Overvalued.
Key valuation signals for BAH:FAMILY:
Sloan Ratio %: -21.58%
GF Value™: BHD0.15 vs. price of BHD0.32 (113.3% above fair value)
No single metric tells the full story. See the BAH:FAMILY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bahrain Family Leisure Co BSC owns and operates franchise restaurants in the Kingdom under the name of Bennigan's, Cucina Italiana and Kazbah Catering. The principal activities of the Company include Food and beverage service activities Restaurants for Tourist Services, Food and beverage service activities, Catering services, Publicity and advertising, Public relations, Activities of head officers or management offices Hospitality management and Activities of head offices or management offices.
36GF Score
Get the complete analysis for BAH:FAMILY
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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