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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.
Ser Educacional's Sloan Ratio for the quarter that ended in Jun. 2026 was -1.15%.
As of Jun. 2026, Ser Educacional has a Sloan Ratio of -1.15%, indicating the company is in the safe zone and there is no funny business with accruals.
Ser Educacional (BSP:SEER3) 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, Ser Educacional has a Sloan Ratio of -1.15%, indicating the company is in the safe zone and there is no funny business with accruals.
Ser Educacional Sloan Ratio % Related Terms
Ser Educacional Sloan Ratio % Historical Data
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The historical data trend for Ser Educacional'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.
BSP:SEER3 vs EDU, TAL, LAUR: Sloan Ratio % Comparison
For the Education & Training Services subindustry, Ser Educacional'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.
Ser Educacional Sloan Ratio % vs Education Industry
For the Education industry and Consumer Defensive sector, Ser Educacional's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Ser Educacional'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.
Ser Educacional's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Ser Educacional's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 14.919 (Sep. 2025 ) + 74.558 (Dec. 2025 ) + 75.903 (Mar. 2026 ) + 106.285 (Jun. 2026 ) = R$272 Mil.
Ser Educacional's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 129.951 (Sep. 2025 ) + 97.48 (Dec. 2025 ) + 133.285 (Mar. 2026 ) + 81.83 (Jun. 2026 ) = R$443 Mil.
Ser Educacional's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -26.036 (Sep. 2025 ) + -42.296 (Dec. 2025 ) + -39.954 (Mar. 2026 ) + -23.838 (Jun. 2026 ) = R$-132 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.
Ser Educacional (BSP:SEER3) has a Sloan Ratio % of -1.15% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Ser Educacional and its competitors.
Is Ser Educacional's Sloan Ratio % too high?
Ser Educacional's current Sloan Ratio % is -1.15%. Overall, Ser Educacional has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ser Educacional's Sloan Ratio % compare to EDU and TAL?
Ser Educacional's Sloan Ratio % of -1.15% can be compared against companies in the Education 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 Education company?
A good Sloan Ratio % depends on the Education 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 Ser Educacional and its competitors. Ser Educacional's current Sloan Ratio % is -1.15%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ser Educacional stock overvalued right now?
Based on GuruFocus' analysis, Ser Educacional (BSP:SEER3) is currently considered Significantly Overvalued. The stock's GF Value™ is R$8.49, compared to a current price of R$11.92 — trading 40.4% above its estimated fair value. The current Sloan Ratio % is -1.15%. Ser Educacional's overall GF Score™ is 78/100 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 Ser Educacional (BSP:SEER3), the current Sloan Ratio % is -1.15% 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 Ser Educacional (BSP:SEER3) Overvalued in 2026?
Based on GuruFocus' analysis, Ser Educacional stock appears to be overvalued.
The current stock price of R$11.92 is trading 40.4% above its estimated GF Value™ of R$8.49.
GuruFocus considers Ser Educacional to be Significantly Overvalued.
Key valuation signals for BSP:SEER3:
Sloan Ratio %: -1.15%
GF Value™: R$8.49 vs. price of R$11.92 (40.4% above fair value)
No single metric tells the full story. See the BSP:SEER3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ser Educacional SA is an education and training services company. It is principally involved in the development and management activities for on-campus and distance-learning undergraduate, graduate, professional training, and other areas of education, and in participation, as a partner or shareholder, in other partnerships and companies in Brazil. Geographically, the operations are carried out through Brazil which also accounts for the majority of the revenue which includes monthly tuitions charged to students enrolled semiannually in regular undergraduate, graduate, distance learning, and technical courses.
78GF Score
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