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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.
As of Mar. 2026, Grupo Energia Bogota ESP has a Sloan Ratio of 2.50%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo Energia Bogota ESP (BOG:GEB) 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, Grupo Energia Bogota ESP has a Sloan Ratio of 2.50%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo Energia Bogota ESP Sloan Ratio % Related Terms
Grupo Energia Bogota ESP 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.
For the Utilities - Regulated Gas subindustry, Grupo Energia Bogota ESP'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.
Grupo Energia Bogota ESP Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Grupo Energia Bogota ESP's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Grupo Energia Bogota ESP's Sloan Ratio % falls into.
Grupo Energia Bogota ESP 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.
Grupo Energia Bogota ESP's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Grupo Energia Bogota ESP's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 561201 (Jun. 2025 ) + 778431 (Sep. 2025 ) + 893164 (Dec. 2025 ) + 532702 (Mar. 2026 ) = COP2,765,498 Mil.
Grupo Energia Bogota ESP's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 469587 (Jun. 2025 ) + 886740 (Sep. 2025 ) + 274818 (Dec. 2025 ) + 457351 (Mar. 2026 ) = COP2,088,496 Mil.
Grupo Energia Bogota ESP's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -241275 (Jun. 2025 ) + -3359 (Sep. 2025 ) + -454730 (Dec. 2025 ) + 206274 (Mar. 2026 ) = COP-493,090 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.
Grupo Energia Bogota ESP (BOG:GEB) has a Sloan Ratio % of 2.50% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Grupo Energia Bogota ESP and its competitors.
Is Grupo Energia Bogota ESP's Sloan Ratio % too high?
Grupo Energia Bogota ESP's current Sloan Ratio % is 2.50%. Overall, Grupo Energia Bogota ESP has a GF Score™ of 98/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Grupo Energia Bogota ESP's Sloan Ratio % compare to ATO and NI?
Grupo Energia Bogota ESP's Sloan Ratio % of 2.50% can be compared against companies in the Utilities - Regulated 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 an Utilities - Regulated company?
A good Sloan Ratio % depends on the Utilities - Regulated 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 Grupo Energia Bogota ESP and its competitors. Grupo Energia Bogota ESP's current Sloan Ratio % is 2.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupo Energia Bogota ESP stock overvalued right now?
Based on GuruFocus' analysis, Grupo Energia Bogota ESP (BOG:GEB) is currently considered Fairly Valued. The stock's GF Value™ is COP2,624.40, compared to a current price of COP2,890.00 — trading 10.1% above its estimated fair value. The current Sloan Ratio % is 2.50%. Grupo Energia Bogota ESP's overall GF Score™ is 98/100 with 9 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 Grupo Energia Bogota ESP (BOG:GEB), the current Sloan Ratio % is 2.50% 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 Grupo Energia Bogota ESP (BOG:GEB) Overvalued in 2026?
Based on GuruFocus' analysis, Grupo Energia Bogota ESP stock appears to be overvalued.
The current stock price of COP2,890.00 is trading 10.1% above its estimated GF Value™ of COP2,624.40.
GuruFocus considers Grupo Energia Bogota ESP to be Fairly Valued.
Key valuation signals for BOG:GEB:
Sloan Ratio %: 2.50%
GF Value™: COP2,624.40 vs. price of COP2,890.00 (10.1% above fair value)
No single metric tells the full story. See the BOG:GEB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grupo Energia Bogota SA ESP is involved in the generation, transmission, distribution, and commercialization of energy, including gas and liquid fuels of all forms. Currently, it is focused on its electricity transmission business and has a portfolio of investments in the energy sector. The group's operating segments are: Electric energy transmission, Electric energy distribution, Natural gas transportation, and Natural gas distribution. Maximum revenue is generated from its Natural gas distribution segment, which is engaged in supplying natural gas to each user, covering household, commercial, industrial, and vehicle markets. Geographically, the group generates maximum revenue from Peru, followed by Colombia, Guatemala, and other regions.
98GF Score
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