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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.
ALEC Holdings PJSC's Sloan Ratio for the quarter that ended in Dec. 2025 was -2.78%.
As of Dec. 2025, ALEC Holdings PJSC has a Sloan Ratio of -2.78%, indicating the company is in the safe zone and there is no funny business with accruals.
ALEC Holdings PJSC (DFM:ALEC) 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 Dec. 2025, ALEC Holdings PJSC has a Sloan Ratio of -2.78%, indicating the company is in the safe zone and there is no funny business with accruals.
ALEC Holdings PJSC Sloan Ratio % Related Terms
ALEC Holdings PJSC Sloan Ratio % Historical Data
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The historical data trend for ALEC Holdings PJSC'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.
DFM:ALEC vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, ALEC Holdings PJSC'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.
ALEC Holdings PJSC Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, ALEC Holdings PJSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where ALEC Holdings PJSC'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.
ALEC Holdings PJSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
ALEC Holdings PJSC's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 237.805 (Jun. 2025 ) + 448.397 (Dec. 2025 ) = د.إ686 Mil.
ALEC Holdings PJSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 650.688 (Jun. 2025 ) + 707.883 (Dec. 2025 ) = د.إ1,359 Mil.
ALEC Holdings PJSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -168.976 (Jun. 2025 ) + -208.361 (Dec. 2025 ) = د.إ-377 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.
ALEC Holdings PJSC (DFM:ALEC) has a Sloan Ratio % of -2.78% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on ALEC Holdings PJSC and its competitors.
Is ALEC Holdings PJSC's Sloan Ratio % too high?
ALEC Holdings PJSC's current Sloan Ratio % is -2.78%. Overall, ALEC Holdings PJSC has a GF Score™ of 29/100, reflecting its overall financial health beyond just this single metric.
How does ALEC Holdings PJSC's Sloan Ratio % compare to PWR and FIX?
ALEC Holdings PJSC's Sloan Ratio % of -2.78% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 ALEC Holdings PJSC and its competitors. ALEC Holdings PJSC's current Sloan Ratio % is -2.78%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ALEC Holdings PJSC stock overvalued right now?
ALEC Holdings PJSC (DFM:ALEC) has a current Sloan Ratio % of -2.78%. The current Sloan Ratio % is -2.78%. ALEC Holdings PJSC's overall GF Score™ is 29/100 with 2 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 ALEC Holdings PJSC (DFM:ALEC), the current Sloan Ratio % is -2.78% as of Dec. 2025. 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.
ALEC Holdings PJSC is a diversified engineering and construction group in the UAE and KSA, specializing in large-scale, complex, and iconic projects across various sectors including commercial, hospitality, retail, and infrastructure. The company offers comprehensive turnkey solutions encompassing construction, MEP, fit-out, energy, and data center solutions, with a focus on innovation, quality, and sustainability. The management of the Group assess the Group into four key business units: Building and Infrastructure Construction Services, Energy, Related Businesses and Corporate Activities.
29GF Score
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