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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 Jun. 2026, Distribuidora De Gas Cuyana has a Sloan Ratio of 0.07%, indicating the company is in the safe zone and there is no funny business with accruals.
Distribuidora De Gas Cuyana (BUE:DGCU2) 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, Distribuidora De Gas Cuyana has a Sloan Ratio of 0.07%, indicating the company is in the safe zone and there is no funny business with accruals.
Distribuidora De Gas Cuyana Sloan Ratio % Related Terms
Distribuidora De Gas Cuyana 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:DGCU2 vs ATO, NI, UGI: Sloan Ratio % Comparison
For the Utilities - Regulated Gas subindustry, Distribuidora De Gas Cuyana'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.
Distribuidora De Gas Cuyana Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Distribuidora De Gas Cuyana's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Distribuidora De Gas Cuyana's Sloan Ratio % falls into.
Distribuidora De Gas Cuyana 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.
Distribuidora De Gas Cuyana's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 13040.723 (Sep. 2025 ) + 9613.728 (Dec. 2025 ) + 14021.828 (Mar. 2026 ) + 20178.09 (Jun. 2026 ) = ARS56,854 Mil.
Distribuidora De Gas Cuyana's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 16779.129 (Sep. 2025 ) + 28435.628 (Dec. 2025 ) + 14709.803 (Mar. 2026 ) + 15540.806 (Jun. 2026 ) = ARS75,465 Mil.
Distribuidora De Gas Cuyana's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -1368.985 (Sep. 2025 ) + -9944.1 (Dec. 2025 ) + -6278.891 (Mar. 2026 ) + -1342.165 (Jun. 2026 ) = ARS-18,934 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.
Distribuidora De Gas Cuyana (BUE:DGCU2) has a Sloan Ratio % of 0.07% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Distribuidora De Gas Cuyana and its competitors.
Is Distribuidora De Gas Cuyana's Sloan Ratio % too high?
Distribuidora De Gas Cuyana's current Sloan Ratio % is 0.07%. Overall, Distribuidora De Gas Cuyana has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Distribuidora De Gas Cuyana's Sloan Ratio % compare to ATO and NI?
Distribuidora De Gas Cuyana's Sloan Ratio % of 0.07% 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 Distribuidora De Gas Cuyana and its competitors. Distribuidora De Gas Cuyana's current Sloan Ratio % is 0.07%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Distribuidora De Gas Cuyana stock overvalued right now?
Based on GuruFocus' analysis, Distribuidora De Gas Cuyana (BUE:DGCU2) is currently considered Modestly Undervalued. The stock's GF Value™ is ARS2,244.06, compared to a current price of ARS1,595.00 — trading 28.9% below its estimated fair value. The current Sloan Ratio % is 0.07%. Distribuidora De Gas Cuyana's overall GF Score™ is 74/100 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 Distribuidora De Gas Cuyana (BUE:DGCU2), the current Sloan Ratio % is 0.07% 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 Distribuidora De Gas Cuyana (BUE:DGCU2) Overvalued in 2026?
Based on GuruFocus' analysis, Distribuidora De Gas Cuyana stock appears to be undervalued.
The current stock price of ARS1,595.00 is trading 28.9% below its estimated GF Value™ of ARS2,244.06.
GuruFocus considers Distribuidora De Gas Cuyana to be Modestly Undervalued.
Key valuation signals for BUE:DGCU2:
Sloan Ratio %: 0.07%
GF Value™: ARS2,244.06 vs. price of ARS1,595.00 (28.9% below fair value)
No single metric tells the full story. See the BUE:DGCU2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Distribuidora De Gas Cuyana SA is a distributor of natural gas either directly or through third-party entities. Its customer base includes residential clients, industrial and commercial businesses and CNG stations.
74GF Score
Get the complete analysis for BUE:DGCU2
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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