Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Inversora Electrica de Buenos Aires (BUE:IEBA) 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, Inversora Electrica de Buenos Aires has a Sloan Ratio of 15.34%, indicating there is a warning stage of accrual build up.
Inversora Electrica de Buenos Aires Sloan Ratio % Related Terms
Inversora Electrica de Buenos Aires 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.
Inversora Electrica de Buenos Aires Sloan Ratio % Chart
Inversora Electrica de Buenos Aires Sloan Ratio % Competitor Comparison
For the Utilities - Regulated Electric subindustry, Inversora Electrica de Buenos Aires'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.
Inversora Electrica de Buenos Aires Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Inversora Electrica de Buenos Aires's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Inversora Electrica de Buenos Aires's Sloan Ratio % falls into.
Inversora Electrica de Buenos Aires 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.
Inversora Electrica de Buenos Aires's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 59171 (Sep. 2025 ) + 38884 (Dec. 2025 ) + 20604 (Mar. 2026 ) + 13321 (Jun. 2026 ) = ARS131,980.00 Mil.
Inversora Electrica de Buenos Aires's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 37448 (Sep. 2025 ) + 11092 (Dec. 2025 ) + 21809 (Mar. 2026 ) + 5081 (Jun. 2026 ) = ARS75,430.00 Mil.
Inversora Electrica de Buenos Aires's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -63380 (Sep. 2025 ) + -15703 (Dec. 2025 ) + -11293 (Mar. 2026 ) + -13599 (Jun. 2026 ) = ARS-103,975.00 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.
Inversora Electrica de Buenos Aires (BUE:IEBA) has a Sloan Ratio % of 15.34% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Inversora Electrica de Buenos Aires and its competitors.
Is Inversora Electrica de Buenos Aires' Sloan Ratio % too high?
Inversora Electrica de Buenos Aires' current Sloan Ratio % is 15.34%.
How does Inversora Electrica de Buenos Aires' Sloan Ratio % compare to competitors?
Inversora Electrica de Buenos Aires' Sloan Ratio % of 15.34% 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 Inversora Electrica de Buenos Aires and its competitors. Inversora Electrica de Buenos Aires's current Sloan Ratio % is 15.34%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Inversora Electrica de Buenos Aires stock overvalued right now?
Inversora Electrica de Buenos Aires (BUE:IEBA) has a current Sloan Ratio % of 15.34%. The current Sloan Ratio % is 15.34%. 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 Inversora Electrica de Buenos Aires (BUE:IEBA), the current Sloan Ratio % is 15.34% 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.
Inversora Electrica de Buenos Aires SA is a holding company. Through its subsidiaries, it engages in the distribution and sale of electric power in Argentina. The group manages various electricity concessions in Buenos Aires and Salta.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BUE:IEBA has been successfully added to your 
