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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 de Inversiones Suramericana has a Sloan Ratio of 0.89%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo de Inversiones Suramericana (BOG:GRUPOSURA) 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 de Inversiones Suramericana has a Sloan Ratio of 0.89%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo de Inversiones Suramericana Sloan Ratio % Related Terms
Grupo de Inversiones Suramericana 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.
Grupo de Inversiones Suramericana Sloan Ratio % Chart
BOG:GRUPOSURA vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, Grupo de Inversiones Suramericana'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 de Inversiones Suramericana Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Grupo de Inversiones Suramericana's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Grupo de Inversiones Suramericana's Sloan Ratio % falls into.
Grupo de Inversiones Suramericana 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 de Inversiones Suramericana's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 701805 (Jun. 2025 ) + 1237687 (Sep. 2025 ) + -617331 (Dec. 2025 ) + 508574 (Mar. 2026 ) = COP1,830,735 Mil.
Grupo de Inversiones Suramericana's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 857439 (Jun. 2025 ) + 1351554 (Sep. 2025 ) + 637071 (Dec. 2025 ) + 608229 (Mar. 2026 ) = COP3,454,293 Mil.
Grupo de Inversiones Suramericana's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 30943 (Jun. 2025 ) + -1691884 (Sep. 2025 ) + -325029 (Dec. 2025 ) + -478716 (Mar. 2026 ) = COP-2,464,686 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 de Inversiones Suramericana (BOG:GRUPOSURA) has a Sloan Ratio % of 0.89% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Grupo de Inversiones Suramericana and its competitors.
Is Grupo de Inversiones Suramericana's Sloan Ratio % too high?
Grupo de Inversiones Suramericana's current Sloan Ratio % is 0.89%. Overall, Grupo de Inversiones Suramericana has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Grupo de Inversiones Suramericana's Sloan Ratio % compare to BRK.A and AIG?
Grupo de Inversiones Suramericana's Sloan Ratio % of 0.89% can be compared against companies in the Insurance 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 Insurance company?
A good Sloan Ratio % depends on the Insurance 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 de Inversiones Suramericana and its competitors. Grupo de Inversiones Suramericana's current Sloan Ratio % is 0.89%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupo de Inversiones Suramericana stock overvalued right now?
Based on GuruFocus' analysis, Grupo de Inversiones Suramericana (BOG:GRUPOSURA) is currently considered Modestly Undervalued. The stock's GF Value™ is COP65,603.21, compared to a current price of COP54,000.00 — trading 17.7% below its estimated fair value. The current Sloan Ratio % is 0.89%. Grupo de Inversiones Suramericana's overall GF Score™ is 64/100 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 Grupo de Inversiones Suramericana (BOG:GRUPOSURA), the current Sloan Ratio % is 0.89% 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 de Inversiones Suramericana (BOG:GRUPOSURA) Overvalued in 2026?
Based on GuruFocus' analysis, Grupo de Inversiones Suramericana stock appears to be undervalued.
The current stock price of COP54,000.00 is trading 17.7% below its estimated GF Value™ of COP65,603.21.
GuruFocus considers Grupo de Inversiones Suramericana to be Modestly Undervalued.
Key valuation signals for BOG:GRUPOSURA:
Sloan Ratio %: 0.89%
GF Value™: COP65,603.21 vs. price of COP54,000.00 (17.7% below fair value)
No single metric tells the full story. See the BOG:GRUPOSURA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grupo de Inversiones Suramericana Business Description
Grupo de Inversiones Suramericana SA is a Latin American investment holding company with holdings in Colombian entities. It also holds stakes in companies throughout the Americas, including Chile, Mexico, Peru, Colombia, and Uruguay. The group's investment portfolio is mostly concentrated in the financial, pension, insurance, social security, and complementary services industries. The company also holds smaller stakes in processed food, cement, and energy companies. It targets companies that emphasize innovation and offer complementary services across its portfolio holdings.
64GF Score
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