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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.
As of Mar. 2026, Dubai National Insurance & Reinsurance PSC has a Sloan Ratio of 3.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Dubai National Insurance & Reinsurance PSC (DFM:DNIR) 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 National Insurance & Reinsurance PSC has a Sloan Ratio of 3.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Dubai National Insurance & Reinsurance PSC Sloan Ratio % Related Terms
Dubai National Insurance & Reinsurance 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.
Dubai National Insurance & Reinsurance PSC Sloan Ratio % Chart
Dubai National Insurance & Reinsurance PSC Annual Data
DFM:DNIR vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, Dubai National Insurance & Reinsurance 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 National Insurance & Reinsurance PSC Sloan Ratio % vs Insurance Industry
Dubai National Insurance & Reinsurance PSC Sloan Ratio % Calculation
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.
* 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 National Insurance & Reinsurance PSC (DFM:DNIR) has a Sloan Ratio % of 3.10% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Dubai National Insurance & Reinsurance PSC and its competitors.
Is Dubai National Insurance & Reinsurance PSC's Sloan Ratio % too high?
Dubai National Insurance & Reinsurance PSC's current Sloan Ratio % is 3.10%. Overall, Dubai National Insurance & Reinsurance PSC has a GF Score™ of 77/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dubai National Insurance & Reinsurance PSC's Sloan Ratio % compare to BRK.A and AIG?
Dubai National Insurance & Reinsurance PSC's Sloan Ratio % of 3.10% 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 National Insurance & Reinsurance PSC and its competitors. Dubai National Insurance & Reinsurance PSC's current Sloan Ratio % is 3.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dubai National Insurance & Reinsurance PSC stock overvalued right now?
Based on GuruFocus' analysis, Dubai National Insurance & Reinsurance PSC (DFM:DNIR) is currently considered Significantly Undervalued. The stock's GF Value™ is د.إ5.95, compared to a current price of د.إ3.25 — trading 45.4% below its estimated fair value. The current Sloan Ratio % is 3.10%. Dubai National Insurance & Reinsurance PSC's overall GF Score™ is 77/100 with 1 warning sign 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 National Insurance & Reinsurance PSC (DFM:DNIR), the current Sloan Ratio % is 3.10% 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 National Insurance & Reinsurance PSC (DFM:DNIR) Overvalued in 2026?
Based on GuruFocus' analysis, Dubai National Insurance & Reinsurance PSC stock appears to be undervalued.
The current stock price of د.إ3.25 is trading 45.4% below its estimated GF Value™ of د.إ5.95.
GuruFocus considers Dubai National Insurance & Reinsurance PSC to be Significantly Undervalued.
Key valuation signals for DFM:DNIR:
Sloan Ratio %: 3.10%
GF Value™: د.إ5.95 vs. price of د.إ3.25 (45.4% below fair value)
No single metric tells the full story. See the DFM:DNIR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dubai National Insurance & Reinsurance PSC Business Description
Dubai National Insurance & Reinsurance PSC is engaged in providing insurance and reinsurance services. The company's insurance services consist of commercial insurance that includes motor fleet insurance, group medical insurance, engineering, general accidents, liability, marine, property, group life, and personal accident insurance, among others. It operates in two main business segments: Underwriting and Investments. Maximum revenue is generated from the Underwriting segment, which is further classified into General Insurance, Group Life, and Health Insurance.
77GF Score
Get the complete analysis for DFM:DNIR
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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