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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, Enel Generacion Costanera has a Sloan Ratio of 6.40%, indicating the company is in the safe zone and there is no funny business with accruals.
Enel Generacion Costanera (BUE:CECO2) 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, Enel Generacion Costanera has a Sloan Ratio of 6.40%, indicating the company is in the safe zone and there is no funny business with accruals.
Enel Generacion Costanera Sloan Ratio % Related Terms
Enel Generacion Costanera 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.
BUE:CECO2 vs NEE, SO, DUK: Sloan Ratio % Comparison
For the Utilities - Regulated Electric subindustry, Enel Generacion Costanera'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.
Enel Generacion Costanera Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Enel Generacion Costanera's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Enel Generacion Costanera's Sloan Ratio % falls into.
Enel Generacion Costanera 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.
Enel Generacion Costanera's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
Enel Generacion Costanera's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 10621.309 (Mar. 2025 ) + -8834.621 (Jun. 2025 ) + 630.131 (Sep. 2025 ) + 27754.819 (Mar. 2026 ) = ARS30,172 Mil.
Enel Generacion Costanera's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 4810.051 (Mar. 2025 ) + 13284.387 (Jun. 2025 ) + 4168.394 (Sep. 2025 ) + 53472.176 (Mar. 2026 ) = ARS75,735 Mil.
Enel Generacion Costanera's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -3760.333 (Mar. 2025 ) + -12272.757 (Jun. 2025 ) + -1086.624 (Sep. 2025 ) + -50629.915 (Mar. 2026 ) = ARS-67,750 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.
Enel Generacion Costanera (BUE:CECO2) has a Sloan Ratio % of 6.40% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Enel Generacion Costanera and its competitors.
Is Enel Generacion Costanera's Sloan Ratio % too high?
Enel Generacion Costanera's current Sloan Ratio % is 6.40%. Overall, Enel Generacion Costanera has a GF Score™ of 62/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Enel Generacion Costanera's Sloan Ratio % compare to NEE and SO?
Enel Generacion Costanera's Sloan Ratio % of 6.40% 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 Enel Generacion Costanera and its competitors. Enel Generacion Costanera's current Sloan Ratio % is 6.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Enel Generacion Costanera stock overvalued right now?
Based on GuruFocus' analysis, Enel Generacion Costanera (BUE:CECO2) is currently considered Modestly Overvalued. The stock's GF Value™ is ARS458.88, compared to a current price of ARS531.00 — trading 15.7% above its estimated fair value. The current Sloan Ratio % is 6.40%. Enel Generacion Costanera's overall GF Score™ is 62/100 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 Enel Generacion Costanera (BUE:CECO2), the current Sloan Ratio % is 6.40% 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 Enel Generacion Costanera (BUE:CECO2) Overvalued in 2026?
Based on GuruFocus' analysis, Enel Generacion Costanera stock appears to be overvalued.
The current stock price of ARS531.00 is trading 15.7% above its estimated GF Value™ of ARS458.88.
GuruFocus considers Enel Generacion Costanera to be Modestly Overvalued.
Key valuation signals for BUE:CECO2:
Sloan Ratio %: 6.40%
GF Value™: ARS458.88 vs. price of ARS531.00 (15.7% above fair value)
No single metric tells the full story. See the BUE:CECO2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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