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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.
Dubai Insurance Co PSC's Sloan Ratio for the quarter that ended in Mar. 2026 was -2.28%.
As of Mar. 2026, Dubai Insurance Co PSC has a Sloan Ratio of -2.28%, indicating the company is in the safe zone and there is no funny business with accruals.
Dubai Insurance Co PSC (DFM:DIN) 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, Dubai Insurance Co PSC has a Sloan Ratio of -2.28%, indicating the company is in the safe zone and there is no funny business with accruals.
Dubai Insurance Co PSC Sloan Ratio % Related Terms
Dubai Insurance Co PSC 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.
DFM:DIN vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, Dubai Insurance Co PSC'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.
Dubai Insurance Co PSC Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Dubai Insurance Co PSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Dubai Insurance Co PSC'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.
Dubai Insurance Co PSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Dubai Insurance Co PSC's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 46.891 (Jun. 2025 ) + 46.219 (Sep. 2025 ) + 51.082 (Dec. 2025 ) + 70.438 (Mar. 2026 ) = د.إ215 Mil.
Dubai Insurance Co PSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 357.73 (Jun. 2025 ) + 36.577 (Sep. 2025 ) + -13.011 (Dec. 2025 ) + 42.434 (Mar. 2026 ) = د.إ424 Mil.
Dubai Insurance Co PSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 43.781 (Jun. 2025 ) + -29.188 (Sep. 2025 ) + -73.027 (Dec. 2025 ) + -52.601 (Mar. 2026 ) = د.إ-111 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.
Dubai Insurance Co PSC (DFM:DIN) has a Sloan Ratio % of -2.28% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Dubai Insurance Co PSC and its competitors.
Is Dubai Insurance Co PSC's Sloan Ratio % too high?
Dubai Insurance Co PSC's current Sloan Ratio % is -2.28%. Overall, Dubai Insurance Co PSC has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Dubai Insurance Co PSC's Sloan Ratio % compare to BRK.A and AIG?
Dubai Insurance Co PSC's Sloan Ratio % of -2.28% can be compared against companies in the Insurance 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 Insurance company?
A good Sloan Ratio % depends on the Insurance 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 Dubai Insurance Co PSC and its competitors. Dubai Insurance Co PSC's current Sloan Ratio % is -2.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dubai Insurance Co PSC stock overvalued right now?
Based on GuruFocus' analysis, Dubai Insurance Co PSC (DFM:DIN) is currently considered Fairly Valued. The stock's GF Value™ is د.إ17.98, compared to a current price of د.إ17.00 — trading 5.5% below its estimated fair value. The current Sloan Ratio % is -2.28%. Dubai Insurance Co PSC's overall GF Score™ is 75/100 with 5 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 Dubai Insurance Co PSC (DFM:DIN), the current Sloan Ratio % is -2.28% 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 Dubai Insurance Co PSC (DFM:DIN) Overvalued in 2026?
Based on GuruFocus' analysis, Dubai Insurance Co PSC stock appears to be undervalued.
The current stock price of د.إ17.00 is trading 5.5% below its estimated GF Value™ of د.إ17.98.
GuruFocus considers Dubai Insurance Co PSC to be Fairly Valued.
Key valuation signals for DFM:DIN:
Sloan Ratio %: -2.28%
GF Value™: د.إ17.98 vs. price of د.إ17.00 (5.5% below fair value)
No single metric tells the full story. See the DFM:DIN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dubai Insurance Co PSC is an insurance company. The company issues short-term insurance contracts in connection with general insurance including motor, marine, fire, engineering, accident; and life insurance includes group life and individual life. The company operates in three segments: The Medical and life insurance segment offers short-term group health and life insurance. The Motor and general insurance segment comprises general and health insurance. Products offered under general insurance include motor, marine, fire, engineering, general accident, and medical. The company derives maximum revenue from Motor and general insurance segment.
75GF 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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