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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 Aval Acciones y Valores has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo Aval Acciones y Valores (BOG:PFAVAL) 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 Aval Acciones y Valores has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo Aval Acciones y Valores Sloan Ratio % Related Terms
Grupo Aval Acciones y Valores 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 Banks - Regional subindustry, Grupo Aval Acciones y Valores'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 Aval Acciones y Valores Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Grupo Aval Acciones y Valores's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Grupo Aval Acciones y Valores's Sloan Ratio % falls into.
Grupo Aval Acciones y Valores 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 Aval Acciones y Valores's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 494900 (Jun. 2025 ) + 521000 (Sep. 2025 ) + 344472 (Dec. 2025 ) + 336600 (Mar. 2026 ) = COP1,696,972 Mil.
Grupo Aval Acciones y Valores'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.
Grupo Aval Acciones y Valores'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.
Grupo Aval Acciones y Valores (BOG:PFAVAL) 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 Grupo Aval Acciones y Valores and its competitors.
Is Grupo Aval Acciones y Valores' Sloan Ratio % too high?
Grupo Aval Acciones y Valores' current Sloan Ratio % is 0.00%. Overall, Grupo Aval Acciones y Valores has a GF Score™ of 12/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grupo Aval Acciones y Valores' Sloan Ratio % compare to PNC and USB?
Grupo Aval Acciones y Valores' Sloan Ratio % of 0.00% can be compared against companies in the Banks 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 Banks company?
A good Sloan Ratio % depends on the Banks 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 Aval Acciones y Valores and its competitors. Grupo Aval Acciones y Valores'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 Grupo Aval Acciones y Valores stock overvalued right now?
Based on GuruFocus' analysis, Grupo Aval Acciones y Valores (BOG:PFAVAL) is currently considered Significantly Overvalued. The stock's GF Value™ is COP576.01, compared to a current price of COP819.00 — trading 42.2% above its estimated fair value. The current Sloan Ratio % is 0.00%. Grupo Aval Acciones y Valores' overall GF Score™ is 12/100. 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 Aval Acciones y Valores (BOG:PFAVAL), 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 Grupo Aval Acciones y Valores (BOG:PFAVAL) Overvalued in 2026?
Based on GuruFocus' analysis, Grupo Aval Acciones y Valores stock appears to be overvalued.
The current stock price of COP819.00 is trading 42.2% above its estimated GF Value™ of COP576.01.
GuruFocus considers Grupo Aval Acciones y Valores to be Significantly Overvalued.
Key valuation signals for BOG:PFAVAL:
Sloan Ratio %: 0.00%
GF Value™: COP576.01 vs. price of COP819.00 (42.2% above fair value)
No single metric tells the full story. See the BOG:PFAVAL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grupo Aval Acciones y Valores Business Description
Grupo Aval Acciones y Valores SA is a Colombian financial services company. Its segments include: Banking Services segment comprises Banking Services, fund management and trust businesses, storage companies and entities that manage low-value payment systems. Merchant Banking segment comprises Financial Sector (trust and brokerage), Gas and Energy Sector (includes natural gas and energy transportation and distribution businesses), Infrastructure Sector (includes road infrastructure projects, construction services, and operation and maintenance), Hotel Sector (includes hospitality services), Agribusiness Sector (includes palm oil, rubber and rice businesses). Pension and Severance Fund Management segment comprise administrator of pension and severance funds; and Holding segment.
12GF Score
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