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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.
Cementos Argos's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Cementos Argos has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Cementos Argos (BOG:CEMARGOS) 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, Cementos Argos has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Cementos Argos Sloan Ratio % Related Terms
Cementos Argos Sloan Ratio % Historical Data
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The historical data trend for Cementos Argos'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.
BOG:CEMARGOS vs CRH, VMC, MLM: Sloan Ratio % Comparison
For the Building Materials subindustry, Cementos Argos'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.
Cementos Argos Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Cementos Argos's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cementos Argos'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.
Cementos Argos's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Cementos Argos's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 152871 (Jun. 2025 ) + 220145 (Sep. 2025 ) + 7719 (Dec. 2025 ) + 94156 (Mar. 2026 ) = COP474,891 Mil.
Cementos Argos's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = COP0 Mil.
Cementos Argos's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = COP0 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.
Cementos Argos (BOG:CEMARGOS) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cementos Argos and its competitors.
Is Cementos Argos' Sloan Ratio % too high?
Cementos Argos' current Sloan Ratio % is 0.00%. Overall, Cementos Argos has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cementos Argos' Sloan Ratio % compare to CRH and VMC?
Cementos Argos' Sloan Ratio % of 0.00% can be compared against companies in the Building Materials 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 Building Materials company?
A good Sloan Ratio % depends on the Building Materials 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 Cementos Argos and its competitors. Cementos Argos's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cementos Argos stock overvalued right now?
Based on GuruFocus' analysis, Cementos Argos (BOG:CEMARGOS) is currently considered Significantly Overvalued. The stock's GF Value™ is COP7,684.74, compared to a current price of COP10,960.00 — trading 42.6% above its estimated fair value. The current Sloan Ratio % is 0.00%. Cementos Argos' overall GF Score™ is 57/100 with 4 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 Cementos Argos (BOG:CEMARGOS), the current Sloan Ratio % is 0.00% 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 Cementos Argos (BOG:CEMARGOS) Overvalued in 2026?
Based on GuruFocus' analysis, Cementos Argos stock appears to be overvalued.
The current stock price of COP10,960.00 is trading 42.6% above its estimated GF Value™ of COP7,684.74.
GuruFocus considers Cementos Argos to be Significantly Overvalued.
Key valuation signals for BOG:CEMARGOS:
Sloan Ratio %: 0.00%
GF Value™: COP7,684.74 vs. price of COP10,960.00 (42.6% above fair value)
No single metric tells the full story. See the BOG:CEMARGOS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cementos Argos SA is a cement-producing company. In terms of the concrete and cement business, it is Colombia's key producer and one of the key producers in the sector across Central America and the Caribbean. The company's corporate purpose is the exploitation of the cement industry, the production of concrete mixes and any other materials or items made of cement, lime or clay, the acquisition and exploitation of minerals or deposits of exploitable minerals in the cement industry, and similar rights to explore and mine the aforementioned minerals, whether by concession, privilege, lease or other title. Its operating segments are: Colombia, which generates maximum revenue, the Caribbean, Central America, Trading, and Corporate and others.
57GF Score
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