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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.
BOC Aviation's Sloan Ratio for the quarter that ended in Dec. 2025 was 2.07%.
As of Dec. 2025, BOC Aviation has a Sloan Ratio of 2.07%, indicating the company is in the safe zone and there is no funny business with accruals.
BOC Aviation (OTCPK:BCVVF) 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 Dec. 2025, BOC Aviation has a Sloan Ratio of 2.07%, indicating the company is in the safe zone and there is no funny business with accruals.
BOC Aviation Sloan Ratio % Related Terms
BOC Aviation Sloan Ratio % Historical Data
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The historical data trend for BOC Aviation'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 Rental & Leasing Services subindustry, BOC Aviation'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.
BOC Aviation Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, BOC Aviation's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where BOC Aviation'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.
BOC Aviation's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
BOC Aviation's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 341.503 (Jun. 2025 ) + 445.742 (Dec. 2025 ) = $787 Mil.
BOC Aviation's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 1393.647 (Jun. 2025 ) + 1544.402 (Dec. 2025 ) = $2,938 Mil.
BOC Aviation's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1235.533 (Jun. 2025 ) + -1459.984 (Dec. 2025 ) = $-2,696 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.
BOC Aviation (BCVVF) has a Sloan Ratio % of 2.07% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on BOC Aviation and its competitors.
Is BOC Aviation's Sloan Ratio % too high?
BOC Aviation's current Sloan Ratio % is 2.07%. Overall, BOC Aviation has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does BOC Aviation's Sloan Ratio % compare to URI and SUNB?
BOC Aviation's Sloan Ratio % of 2.07% can be compared against companies in the Business Services 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 Business Services company?
A good Sloan Ratio % depends on the Business Services 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 BOC Aviation and its competitors. BOC Aviation's current Sloan Ratio % is 2.07%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BOC Aviation stock overvalued right now?
Based on GuruFocus' analysis, BOC Aviation (BCVVF) is currently considered Fairly Valued. The stock's GF Value™ is $9.66, compared to a current price of $10.28 — trading 6.4% above its estimated fair value. The current Sloan Ratio % is 2.07%. BOC Aviation's overall GF Score™ is 72/100 with 5 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 BOC Aviation (BCVVF), the current Sloan Ratio % is 2.07% as of Dec. 2025. 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 BOC Aviation (BCVVF) Overvalued in 2026?
Based on GuruFocus' analysis, BOC Aviation stock appears to be overvalued.
The current stock price of $10.28 is trading 6.4% above its estimated GF Value™ of $9.66.
GuruFocus considers BOC Aviation to be Fairly Valued.
Key valuation signals for BCVVF:
Sloan Ratio %: 2.07%
GF Value™: $9.66 vs. price of $10.28 (6.4% above fair value)
No single metric tells the full story. See the BCVVF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BOC Aviation Ltd is an aircraft leasing company by net book value of owned aircraft, with a portfolio of commercial passenger and cargo aircraft. All revenues are derived from the Group's principal activities of aircraft leasing, management of aircraft leases and other related activities. BOC Aviation offers a wide range of services to airlines and aircraft owners, including direct operating leases and finance leases for aircraft, sale and leaseback facilities, engine finance leases and third party asset management. The company also provides comprehensive aircraft remarketing and technical management services to airlines, banks and other investors. BOC Aviation seeks to provide the highest level of personalized service, adapting its products to meet the needs of individual customers.
72GF Score
Get the complete analysis for BCVVF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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