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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.
Elin Electronics's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Elin Electronics has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Elin Electronics (BOM:543725) 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 Jun. 2026, Elin Electronics has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Elin Electronics Sloan Ratio % Related Terms
Elin Electronics Sloan Ratio % Historical Data
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The historical data trend for Elin Electronics'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 Electrical Equipment & Parts subindustry, Elin Electronics'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.
Elin Electronics Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Elin Electronics's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Elin Electronics'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.
Elin Electronics's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Elin Electronics's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 102.99 (Sep. 2025 ) + 36.63 (Dec. 2025 ) + -7.63 (Mar. 2026 ) + -214.14 (Jun. 2026 ) = ₹-82 Mil.
Elin Electronics's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = ₹0 Mil.
Elin Electronics's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = ₹0 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.
Elin Electronics (BOM:543725) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Elin Electronics and its competitors.
Is Elin Electronics' Sloan Ratio % too high?
Elin Electronics' current Sloan Ratio % is 0.00%. Overall, Elin Electronics has a GF Score™ of 59/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Elin Electronics' Sloan Ratio % compare to VRT and BE?
Elin Electronics' Sloan Ratio % of 0.00% can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Elin Electronics and its competitors. Elin Electronics'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 Elin Electronics stock overvalued right now?
Based on GuruFocus' analysis, Elin Electronics (BOM:543725) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹209.04, compared to a current price of ₹91.05 — trading 56.4% below its estimated fair value. The current Sloan Ratio % is 0.00%. Elin Electronics' overall GF Score™ is 59/100 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 Elin Electronics (BOM:543725), the current Sloan Ratio % is 0.00% 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 Elin Electronics (BOM:543725) Overvalued in 2026?
Based on GuruFocus' analysis, Elin Electronics stock appears to be undervalued.
The current stock price of ₹91.05 is trading 56.4% below its estimated GF Value™ of ₹209.04.
GuruFocus considers Elin Electronics to be Significantly Undervalued.
Key valuation signals for BOM:543725:
Sloan Ratio %: 0.00%
GF Value™: ₹209.04 vs. price of ₹91.05 (56.4% below fair value)
No single metric tells the full story. See the BOM:543725 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elin Electronics Ltd is an electronics manufacturing services provider. It is a manufacturer of end-to-end product solutions for brands of lighting, fans, and small/ kitchen appliances in India. The company's diversified product portfolio includes (i) LED lighting, fans and switches including lighting products, ceiling, fresh air and TPW fans, and modular switches and sockets; small appliances such as dry and steam irons, toasters, hand blenders, mixer grinders, hair dryer and hair straightener; fractional horsepower motors, which is used in mixer grinder, hand blender, wet grinder, chimney, air conditioner, heat convector, TPW fans etc.; and other miscellaneous products.
59GF Score
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