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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.
Palace Capital's Sloan Ratio for the quarter that ended in Mar. 2026 was -45.88%.
Warning Sign:
When sloan ratio (-46.86)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Palace Capital has a Sloan Ratio of -45.88%, indicating earnings are more likely to be made up of accruals.
Palace Capital (CHIX:PCAl) 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, Palace Capital has a Sloan Ratio of -45.88%, indicating earnings are more likely to be made up of accruals.
Palace Capital Sloan Ratio % Related Terms
Palace Capital Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Palace Capital'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.
CHIX:PCAL vs VICI, WPC, BNL: Sloan Ratio % Comparison
For the REIT - Diversified subindustry, Palace Capital'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.
Palace Capital Sloan Ratio % vs REITs Industry
For the REITs industry and Real Estate sector, Palace Capital's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Palace Capital'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.
Palace Capital's Sloan Ratio for the fiscal year that ended in Mar. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Palace Capital's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.275 (Sep. 2025 ) + -5.409 (Mar. 2026 ) = £-5.13 Mil.
Palace Capital's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -4.205 (Sep. 2025 ) + 1.169 (Mar. 2026 ) = £-3.04 Mil.
Palace Capital's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 9.995 (Sep. 2025 ) + 8.484 (Mar. 2026 ) = £18.48 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.
Palace Capital (CHIX:PCAL) has a Sloan Ratio % of -45.88% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Palace Capital and its competitors.
Is Palace Capital's Sloan Ratio % too high?
Palace Capital's current Sloan Ratio % is -45.88%. Overall, Palace Capital has a GF Score™ of 57/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Palace Capital's Sloan Ratio % compare to VICI and WPC?
Palace Capital's Sloan Ratio % of -45.88% can be compared against companies in the REITs 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 REITs company?
A good Sloan Ratio % depends on the REITs 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 Palace Capital and its competitors. Palace Capital's current Sloan Ratio % is -45.88%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Palace Capital stock overvalued right now?
Based on GuruFocus' analysis, Palace Capital (CHIX:PCAL) is currently considered Modestly Overvalued. The stock's GF Value™ is £1.46, compared to a current price of £1.87 — trading 27.7% above its estimated fair value. The current Sloan Ratio % is -45.88%. Palace Capital's overall GF Score™ is 57/100 with 6 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 Palace Capital (CHIX:PCAL), the current Sloan Ratio % is -45.88% 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 Palace Capital (CHIX:PCAL) Overvalued in 2026?
Based on GuruFocus' analysis, Palace Capital stock appears to be overvalued.
The current stock price of £1.87 is trading 27.7% above its estimated GF Value™ of £1.46.
GuruFocus considers Palace Capital to be Modestly Overvalued.
Key valuation signals for CHIX:PCAL:
Sloan Ratio %: -45.88%
GF Value™: £1.46 vs. price of £1.87 (27.7% above fair value)
No single metric tells the full story. See the CHIX:PCAL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Palace Capital PLC is a property investment company. The Company's principal activity is to invest in commercial real estate in the UK. Its portfolio includes investment properties throughout England, predominantly regional investments outside London, and a diverse portfolio of commercial buildings. The company generates revenue in the form of property income and represents the value of accrued charges under operating leases for rental of the Group's investment properties. Its only reportable segment is an Investment property. The company's properties include Hudson House, York; Fraser House, Staines, Milton Keynes, and Midsummer Boulevard.
57GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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