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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.
Asia Medical and Agricultural Laboratory and Research Center PCL (BKK:AMARC) 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 Jun. 2026, Asia Medical and Agricultural Laboratory and Research Center PCL has a Sloan Ratio of -15.67%, indicating there is a warning stage of accrual build up.
Asia Medical and Agricultural Laboratory and Research Center PCL Sloan Ratio % Related Terms
Asia Medical and Agricultural Laboratory and Research Center PCL 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.
Asia Medical and Agricultural Laboratory and Research Center PCL Sloan Ratio % Chart
Asia Medical and Agricultural Laboratory and Research Center PCL Annual Data
* 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.
Asia Medical and Agricultural Laboratory and Research Center PCL Sloan Ratio % vs Hardware Industry
Asia Medical and Agricultural Laboratory and Research Center PCL 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.
Asia Medical and Agricultural Laboratory and Research Center PCL (BKK:AMARC) has a Sloan Ratio % of -15.67% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Asia Medical and Agricultural Laboratory and Research Center PCL and its competitors.
Is Asia Medical and Agricultural Laboratory and Research Center PCL's Sloan Ratio % too high?
Asia Medical and Agricultural Laboratory and Research Center PCL's current Sloan Ratio % is -15.67%. Overall, Asia Medical and Agricultural Laboratory and Research Center PCL has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Asia Medical and Agricultural Laboratory and Research Center PCL's Sloan Ratio % compare to COHR and KEYS?
Asia Medical and Agricultural Laboratory and Research Center PCL's Sloan Ratio % of -15.67% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Asia Medical and Agricultural Laboratory and Research Center PCL and its competitors. Asia Medical and Agricultural Laboratory and Research Center PCL's current Sloan Ratio % is -15.67%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asia Medical and Agricultural Laboratory and Research Center PCL stock overvalued right now?
Based on GuruFocus' analysis, Asia Medical and Agricultural Laboratory and Research Center PCL (BKK:AMARC) is currently considered Significantly Overvalued. The stock's GF Value™ is ฿2.36, compared to a current price of ฿3.18 — trading 34.7% above its estimated fair value. The current Sloan Ratio % is -15.67%. Asia Medical and Agricultural Laboratory and Research Center PCL's overall GF Score™ is 82/100 with 3 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 Asia Medical and Agricultural Laboratory and Research Center PCL (BKK:AMARC), the current Sloan Ratio % is -15.67% as of Jun. 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 Asia Medical and Agricultural Laboratory and Research Center PCL (BKK:AMARC) Overvalued in 2026?
Based on GuruFocus' analysis, Asia Medical and Agricultural Laboratory and Research Center PCL stock appears to be overvalued.
The current stock price of ฿3.18 is trading 34.7% above its estimated GF Value™ of ฿2.36.
GuruFocus considers Asia Medical and Agricultural Laboratory and Research Center PCL to be Significantly Overvalued.
Key valuation signals for BKK:AMARC:
Sloan Ratio %: -15.67%
GF Value™: ฿2.36 vs. price of ฿3.18 (34.7% above fair value)
No single metric tells the full story. See the BKK:AMARC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Asia Medical and Agricultural Laboratory and Research Center PCL is engaged in providing comprehensive scientific services for the agriculture, food, pharmaceutical and environment sectors including testing, calibration, inspection and certification according to international quality standards. The company geographically operates only in Thailand.
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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