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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, Drake & Scull International PJSC has a Sloan Ratio of -13.70%, indicating there is a warning stage of accrual build up.
Drake & Scull International PJSC (DFM:DSI) 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, Drake & Scull International PJSC has a Sloan Ratio of -13.70%, indicating there is a warning stage of accrual build up.
Drake & Scull International PJSC Sloan Ratio % Related Terms
Drake & Scull International PJSC 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.
Drake & Scull International PJSC Sloan Ratio % Chart
DFM:DSI vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Drake & Scull International 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.
Drake & Scull International PJSC Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Drake & Scull International PJSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Drake & Scull International PJSC's Sloan Ratio % falls into.
Drake & Scull International PJSC 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.
Drake & Scull International PJSC's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 4.138 (Jun. 2025 ) + 4.515 (Sep. 2025 ) + -86.716 (Dec. 2025 ) + 4.425 (Mar. 2026 ) = د.إ-73.6 Mil.
Drake & Scull International PJSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -39.358 (Jun. 2025 ) + -44.601 (Sep. 2025 ) + -32.136 (Dec. 2025 ) + -16.045 (Mar. 2026 ) = د.إ-132.1 Mil.
Drake & Scull International PJSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 60.456 (Jun. 2025 ) + 84.09 (Sep. 2025 ) + 0.944 (Dec. 2025 ) + -7.069 (Mar. 2026 ) = د.إ138.4 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.
Drake & Scull International PJSC (DFM:DSI) has a Sloan Ratio % of -13.70% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Drake & Scull International PJSC and its competitors.
Is Drake & Scull International PJSC's Sloan Ratio % too high?
Drake & Scull International PJSC's current Sloan Ratio % is -13.70%. Overall, Drake & Scull International PJSC has a GF Score™ of 24/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Drake & Scull International PJSC's Sloan Ratio % compare to PWR and FIX?
Drake & Scull International PJSC's Sloan Ratio % of -13.70% 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 Drake & Scull International PJSC and its competitors. Drake & Scull International PJSC's current Sloan Ratio % is -13.70%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Drake & Scull International PJSC stock overvalued right now?
Based on GuruFocus' analysis, Drake & Scull International PJSC (DFM:DSI) is currently considered Possible Value Trap. The stock's GF Value™ is د.إ0.65, compared to a current price of د.إ0.23 — trading 64.3% below its estimated fair value. The current Sloan Ratio % is -13.70%. Drake & Scull International PJSC's overall GF Score™ is 24/100 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 Drake & Scull International PJSC (DFM:DSI), the current Sloan Ratio % is -13.70% 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 Drake & Scull International PJSC (DFM:DSI) Overvalued in 2026?
Based on GuruFocus' analysis, Drake & Scull International PJSC stock appears to be undervalued.
The current stock price of د.إ0.23 is trading 64.3% below its estimated GF Value™ of د.إ0.65.
GuruFocus considers Drake & Scull International PJSC to be Possible Value Trap.
Key valuation signals for DFM:DSI:
Sloan Ratio %: -13.70%
GF Value™: د.إ0.65 vs. price of د.إ0.23 (64.3% below fair value)
No single metric tells the full story. See the DFM:DSI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Drake & Scull International PJSC Business Description
Drake & Scull International PJSC is engaged in carrying out contracting work within the construction industry, which mainly includes infrastructure and real estate development work, electrical, plumbing, oil and gas, air conditioning, water, & waste-water treatment works. The company is organized into business units based on its services and has three reportable business segments, namely Wastewater treatment and water sludge, Mechanical, Electrical and Plumbing (MEP), and Corporate. The company is geographically distributed in the UAE and other countries.
24GF Score
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