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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.
Telecom Argentina's Sloan Ratio for the quarter that ended in Mar. 2026 was -2.65%.
As of Mar. 2026, Telecom Argentina has a Sloan Ratio of -2.65%, indicating the company is in the safe zone and there is no funny business with accruals.
Telecom Argentina (BUE:TECO2) 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, Telecom Argentina has a Sloan Ratio of -2.65%, indicating the company is in the safe zone and there is no funny business with accruals.
Telecom Argentina Sloan Ratio % Related Terms
Telecom Argentina Sloan Ratio % Historical Data
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The historical data trend for Telecom Argentina'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.
BUE:TECO2 vs TMUS, VZ, T: Sloan Ratio % Comparison
For the Telecom Services subindustry, Telecom Argentina'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.
Telecom Argentina Sloan Ratio % vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, Telecom Argentina's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Telecom Argentina'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.
Telecom Argentina's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Telecom Argentina's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -178207 (Jun. 2025 ) + -200363 (Sep. 2025 ) + 119150 (Dec. 2025 ) + 636682 (Mar. 2026 ) = ARS377,262 Mil.
Telecom Argentina's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 324129 (Jun. 2025 ) + 609509 (Sep. 2025 ) + 1089481 (Dec. 2025 ) + 765305 (Mar. 2026 ) = ARS2,788,424 Mil.
Telecom Argentina's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 158940 (Jun. 2025 ) + -556379 (Sep. 2025 ) + -945977 (Dec. 2025 ) + -582769 (Mar. 2026 ) = ARS-1,926,185 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.
Telecom Argentina (BUE:TECO2) has a Sloan Ratio % of -2.65% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Telecom Argentina and its competitors.
Is Telecom Argentina's Sloan Ratio % too high?
Telecom Argentina's current Sloan Ratio % is -2.65%. Overall, Telecom Argentina has a GF Score™ of 83/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Telecom Argentina's Sloan Ratio % compare to TMUS and VZ?
Telecom Argentina's Sloan Ratio % of -2.65% can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Sloan Ratio % depends on the Telecommunication Services 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 Telecom Argentina and its competitors. Telecom Argentina's current Sloan Ratio % is -2.65%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Telecom Argentina stock overvalued right now?
Based on GuruFocus' analysis, Telecom Argentina (BUE:TECO2) is currently considered Modestly Overvalued. The stock's GF Value™ is ARS3,297.25, compared to a current price of ARS4,250.00 — trading 28.9% above its estimated fair value. The current Sloan Ratio % is -2.65%. Telecom Argentina's overall GF Score™ is 83/100 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 Telecom Argentina (BUE:TECO2), the current Sloan Ratio % is -2.65% 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 Telecom Argentina (BUE:TECO2) Overvalued in 2026?
Based on GuruFocus' analysis, Telecom Argentina stock appears to be overvalued.
The current stock price of ARS4,250.00 is trading 28.9% above its estimated GF Value™ of ARS3,297.25.
GuruFocus considers Telecom Argentina to be Modestly Overvalued.
Key valuation signals for BUE:TECO2:
Sloan Ratio %: -2.65%
GF Value™: ARS3,297.25 vs. price of ARS4,250.00 (28.9% above fair value)
No single metric tells the full story. See the BUE:TECO2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Telecom Argentina SA offers its customers quadruple play services, combining mobile telephony services, cable television services, Internet services and fixed telephony services. It also provides other telephone-related services such as international long-distance and wholesale services, data transmission and IT solutions outsourcing and install, operate and develop cable television and data transmission services. The company operates in segments: ICT Services provided in Argentina: Personal Network; ICT Services provided in Argentina - TMA Network; and Other segments..
83GF Score
Get the complete analysis for BUE:TECO2
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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