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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.
Premier Energy's Sloan Ratio for the quarter that ended in Jun. 2026 was 4.00%.
As of Jun. 2026, Premier Energy has a Sloan Ratio of 4.00%, indicating the company is in the safe zone and there is no funny business with accruals.
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, Premier Energy has a Sloan Ratio of 4.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Premier Energy Sloan Ratio % Related Terms
Premier Energy Sloan Ratio % Historical Data
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The historical data trend for Premier Energy'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.
Premier Energy Sloan Ratio % Competitor Comparison
For the Utilities - Regulated Electric subindustry, Premier Energy'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.
Premier Energy Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Premier Energy's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Premier Energy'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.
Premier Energy's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Premier Energy's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 174.89 (Sep. 2025 ) + 33.319 (Dec. 2025 ) + 67.9 (Mar. 2026 ) + 36.435 (Jun. 2026 ) = lei313 Mil.
Premier Energy's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -89.749 (Sep. 2025 ) + 211.217 (Dec. 2025 ) + 287.268 (Mar. 2026 ) + 223.815 (Jun. 2026 ) = lei633 Mil.
Premier Energy's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -84.017 (Sep. 2025 ) + -138.374 (Dec. 2025 ) + -271.599 (Mar. 2026 ) + -72.87 (Jun. 2026 ) = lei-567 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.
Premier Energy (BSE:PE) has a Sloan Ratio % of 4.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Premier Energy and its competitors.
Is Premier Energy's Sloan Ratio % too high?
Premier Energy's current Sloan Ratio % is 4.00%. Overall, Premier Energy has a GF Score™ of 22/100, reflecting its overall financial health beyond just this single metric.
How does Premier Energy's Sloan Ratio % compare to competitors?
Premier Energy's Sloan Ratio % of 4.00% 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 Premier Energy and its competitors. Premier Energy's current Sloan Ratio % is 4.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Premier Energy stock overvalued right now?
Premier Energy (BSE:PE) has a current Sloan Ratio % of 4.00%. The current Sloan Ratio % is 4.00%. Premier Energy's overall GF Score™ is 22/100 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 Premier Energy (BSE:PE), the current Sloan Ratio % is 4.00% 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.
Premier Energy PLC is the fastest-growing vertically integrated energy infrastructure player in Southeastern Europe (SEE). The Group is a vertically integrated player in Romania's electricity sector, covering renewable electricity generation, forecasting, balancing, and supply to end customers. It also has a partial vertical integration in Romania's natural gas sector, handling both distribution and supply. In the Republic of Moldova, the Group is a fully vertically integrated player in the electricity sector covering the entire value chain from generation, forecasting, balancing, distribution, and supply. Its focus is on renewable energy, natural gas distribution, and electricity provision. It is a driving force in the energy sector across Romania and Moldova.
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