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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.
S.A.n Miguel AGICI y F's Sloan Ratio for the quarter that ended in Jun. 2026 was -10.28%.
As of Jun. 2026, S.A.n Miguel AGICI y F has a Sloan Ratio of -10.28%, indicating there is a warning stage of accrual build up.
S.A.n Miguel AGICI y F (BUE:SAMI) 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, S.A.n Miguel AGICI y F has a Sloan Ratio of -10.28%, indicating there is a warning stage of accrual build up.
S.A.n Miguel AGICI y F Sloan Ratio % Related Terms
S.A.n Miguel AGICI y F 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:SAMI vs ADM, BG, TSN: Sloan Ratio % Comparison
For the Farm Products subindustry, S.A.n Miguel AGICI y F'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.
S.A.n Miguel AGICI y F Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, S.A.n Miguel AGICI y F's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where S.A.n Miguel AGICI y F'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.
S.A.n Miguel AGICI y F's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
S.A.n Miguel AGICI y F's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -1697.582 (Sep. 2025 ) + -10865.063 (Dec. 2025 ) + -24801.004 (Mar. 2026 ) + -9950.718 (Jun. 2026 ) = ARS-47,314 Mil.
S.A.n Miguel AGICI y F's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -13693.448 (Sep. 2025 ) + 54939.645 (Dec. 2025 ) + 10378.943 (Mar. 2026 ) + -22032.51 (Jun. 2026 ) = ARS29,593 Mil.
S.A.n Miguel AGICI y F's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -6304.874 (Sep. 2025 ) + -2990.522 (Dec. 2025 ) + -1676.769 (Mar. 2026 ) + -2265.619 (Jun. 2026 ) = ARS-13,238 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.
S.A.n Miguel AGICI y F (BUE:SAMI) has a Sloan Ratio % of -10.28% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on S.A.n Miguel AGICI y F and its competitors.
Is S.A.n Miguel AGICI y F's Sloan Ratio % too high?
S.A.n Miguel AGICI y F's current Sloan Ratio % is -10.28%. Overall, S.A.n Miguel AGICI y F has a GF Score™ of 22/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does S.A.n Miguel AGICI y F's Sloan Ratio % compare to ADM and BG?
S.A.n Miguel AGICI y F's Sloan Ratio % of -10.28% can be compared against companies in the Consumer Packaged Goods 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 a Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 S.A.n Miguel AGICI y F and its competitors. S.A.n Miguel AGICI y F's current Sloan Ratio % is -10.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S.A.n Miguel AGICI y F stock overvalued right now?
Based on GuruFocus' analysis, S.A.n Miguel AGICI y F (BUE:SAMI) is currently considered Possible Value Trap. The stock's GF Value™ is ARS1,789.87, compared to a current price of ARS477.00 — trading 73.4% below its estimated fair value. The current Sloan Ratio % is -10.28%. S.A.n Miguel AGICI y F's overall GF Score™ is 22/100 with 7 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 S.A.n Miguel AGICI y F (BUE:SAMI), the current Sloan Ratio % is -10.28% 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 S.A.n Miguel AGICI y F (BUE:SAMI) Overvalued in 2026?
Based on GuruFocus' analysis, S.A.n Miguel AGICI y F stock appears to be undervalued.
The current stock price of ARS477.00 is trading 73.4% below its estimated GF Value™ of ARS1,789.87.
GuruFocus considers S.A.n Miguel AGICI y F to be Possible Value Trap.
Key valuation signals for BUE:SAMI:
Sloan Ratio %: -10.28%
GF Value™: ARS1,789.87 vs. price of ARS477.00 (73.4% below fair value)
No single metric tells the full story. See the BUE:SAMI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
S.A. San Miguel AGICI y F is engaged in the growing, production, packaging, and export of fresh citrus fruits. Its products include fresh lemons, oranges, grapefruits, and others, & processed products such as lemon juice, lemon oil, and dehydrated lemon peel. The company reports in the following segments Finished products, Fresh Fruit, and Services. The company operates in domestic as well as international market, out of which the majority of the revenue is generated from the international market.
22GF Score
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