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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.
MBK PCL's Sloan Ratio for the quarter that ended in Jun. 2026 was -1.58%.
As of Jun. 2026, MBK PCL has a Sloan Ratio of -1.58%, indicating the company is in the safe zone and there is no funny business with accruals.
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, MBK PCL has a Sloan Ratio of -1.58%, indicating the company is in the safe zone and there is no funny business with accruals.
MBK PCL Sloan Ratio % Related Terms
MBK PCL Sloan Ratio % Historical Data
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The historical data trend for MBK PCL'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 Conglomerates subindustry, MBK PCL'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.
MBK PCL Sloan Ratio % vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, MBK PCL's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where MBK PCL'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.
MBK PCL's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
MBK PCL's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 1010.975 (Sep. 2025 ) + 1107.513 (Dec. 2025 ) + 1211.228 (Mar. 2026 ) + 1351.528 (Jun. 2026 ) = ฿4,681 Mil.
MBK PCL's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 1887.824 (Sep. 2025 ) + 1208.134 (Dec. 2025 ) + 1116.704 (Mar. 2026 ) + 1824.045 (Jun. 2026 ) = ฿6,037 Mil.
MBK PCL's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -619.382 (Sep. 2025 ) + -1035.897 (Dec. 2025 ) + -24.254 (Mar. 2026 ) + 1388.251 (Jun. 2026 ) = ฿-291 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.
MBK PCL (BKK:MBK) has a Sloan Ratio % of -1.58% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on MBK PCL and its competitors.
Is MBK PCL's Sloan Ratio % too high?
MBK PCL's current Sloan Ratio % is -1.58%. Overall, MBK PCL has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does MBK PCL's Sloan Ratio % compare to MMM and HON?
MBK PCL's Sloan Ratio % of -1.58% can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Sloan Ratio % depends on the Conglomerates 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 MBK PCL and its competitors. MBK PCL's current Sloan Ratio % is -1.58%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MBK PCL stock overvalued right now?
Based on GuruFocus' analysis, MBK PCL (BKK:MBK) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿18.37, compared to a current price of ฿22.40 — trading 21.9% above its estimated fair value. The current Sloan Ratio % is -1.58%. MBK PCL's overall GF Score™ is 73/100 with 11 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 MBK PCL (BKK:MBK), the current Sloan Ratio % is -1.58% 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 MBK PCL (BKK:MBK) Overvalued in 2026?
Based on GuruFocus' analysis, MBK PCL stock appears to be overvalued.
The current stock price of ฿22.40 is trading 21.9% above its estimated GF Value™ of ฿18.37.
GuruFocus considers MBK PCL to be Modestly Overvalued.
Key valuation signals for BKK:MBK:
Sloan Ratio %: -1.58%
GF Value™: ฿18.37 vs. price of ฿22.40 (21.9% above fair value)
No single metric tells the full story. See the BKK:MBK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
MBK PCL is engaged in multiple businesses. Its businesses includes Shopping center business, Hotel and tourism business, Golf business, Real estate business, Food solutions business, Financial business, Auction business, Corporate supporting center and other business. Shopping center business engages in the business of rental space to retail tenants in the shopping centers and the business of office space for rent. The hotel and tourism business engages in providing for lodging, food and drink, and other facilities and services related for accommodation and travel. Golf business engages in golf services. Real estate business engages in residential for sale, property management and asset appraisal. Auction business engages in the business of car and motorcycle auction.
73GF Score
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