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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.
Boafra Sementes's Sloan Ratio for the quarter that ended in Jun. 2026 was 14.10%.
As of Jun. 2026, Boafra Sementes has a Sloan Ratio of 14.10%, indicating there is a warning stage of accrual build up.
Boafra Sementes (BSP:SOJA3) 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, Boafra Sementes has a Sloan Ratio of 14.10%, indicating there is a warning stage of accrual build up.
Boafra Sementes Sloan Ratio % Related Terms
Boafra Sementes Sloan Ratio % Historical Data
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The historical data trend for Boafra Sementes'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:SOJA3 vs CTVA, CF, MOS: Sloan Ratio % Comparison
For the Agricultural Inputs subindustry, Boafra Sementes'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.
Boafra Sementes Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, Boafra Sementes's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Boafra Sementes'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.
Boafra Sementes's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Boafra Sementes's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 35.025 (Sep. 2025 ) + -21.371 (Dec. 2025 ) + 5.376 (Mar. 2026 ) + 4.169 (Jun. 2026 ) = R$23 Mil.
Boafra Sementes's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 185.653 (Sep. 2025 ) + 28.955 (Dec. 2025 ) + -99.696 (Mar. 2026 ) + 304.068 (Jun. 2026 ) = R$419 Mil.
Boafra Sementes's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -458.717 (Sep. 2025 ) + 300.616 (Dec. 2025 ) + -137.776 (Mar. 2026 ) + -665.323 (Jun. 2026 ) = R$-961 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.
Boafra Sementes (BSP:SOJA3) has a Sloan Ratio % of 14.10% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Boafra Sementes and its competitors.
Is Boafra Sementes' Sloan Ratio % too high?
Boafra Sementes' current Sloan Ratio % is 14.10%. Overall, Boafra Sementes has a GF Score™ of 71/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Boafra Sementes' Sloan Ratio % compare to CTVA and CF?
Boafra Sementes' Sloan Ratio % of 14.10% can be compared against companies in the Agriculture 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 Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 Boafra Sementes and its competitors. Boafra Sementes's current Sloan Ratio % is 14.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boafra Sementes stock overvalued right now?
Based on GuruFocus' analysis, Boafra Sementes (BSP:SOJA3) is currently considered Possible Value Trap. The stock's GF Value™ is R$15.86, compared to a current price of R$6.87 — trading 56.7% below its estimated fair value. The current Sloan Ratio % is 14.10%. Boafra Sementes' overall GF Score™ is 71/100 with 10 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 Boafra Sementes (BSP:SOJA3), the current Sloan Ratio % is 14.10% 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 Boafra Sementes (BSP:SOJA3) Overvalued in 2026?
Based on GuruFocus' analysis, Boafra Sementes stock appears to be undervalued.
The current stock price of R$6.87 is trading 56.7% below its estimated GF Value™ of R$15.86.
GuruFocus considers Boafra Sementes to be Possible Value Trap.
Key valuation signals for BSP:SOJA3:
Sloan Ratio %: 14.10%
GF Value™: R$15.86 vs. price of R$6.87 (56.7% below fair value)
No single metric tells the full story. See the BSP:SOJA3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Boa Safra Sementes SA is engaged in the production of soybean seeds in Brazil. With the production of certified seeds in partnership with the technology providers, it offers treatments with various chemical and genetic components adapted to ensure high rates of germination and vigor. Its complete portfolio of quality soy seeds also includes corn and bean seeds.
71GF Score
Get the complete analysis for BSP:SOJA3
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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