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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.
Al-Mazaya Holding Co K.S.C.P (DFM:MAZAYA) 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 Jun. 2026, Al-Mazaya Holding Co K.S.C.P has a Sloan Ratio of -10.21%, indicating there is a warning stage of accrual build up.
Al-Mazaya Holding Co K.S.C.P Sloan Ratio % Related Terms
Al-Mazaya Holding Co K.S.C.P 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:MAZAYA vs CBRE, BEKE, JLL: Sloan Ratio % Comparison
For the Real Estate Services subindustry, Al-Mazaya Holding Co K.S.C.P'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.
Al-Mazaya Holding Co K.S.C.P Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Al-Mazaya Holding Co K.S.C.P's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Al-Mazaya Holding Co K.S.C.P's Sloan Ratio % falls into.
Al-Mazaya Holding Co K.S.C.P 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.
Al-Mazaya Holding Co K.S.C.P's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 3.501 (Sep. 2025 ) + 4.465 (Dec. 2025 ) + 6.454 (Mar. 2026 ) + -18.218 (Jun. 2026 ) = د.إ-3.8 Mil.
Al-Mazaya Holding Co K.S.C.P's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 30.208 (Sep. 2025 ) + 18.587 (Dec. 2025 ) + 9.073 (Mar. 2026 ) + 4.727 (Jun. 2026 ) = د.إ62.6 Mil.
Al-Mazaya Holding Co K.S.C.P's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 21.873 (Sep. 2025 ) + 23.266 (Dec. 2025 ) + 40.508 (Mar. 2026 ) + -1.869 (Jun. 2026 ) = د.إ83.8 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.
Al-Mazaya Holding Co K.S.C.P (DFM:MAZAYA) has a Sloan Ratio % of -10.21% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Al-Mazaya Holding Co K.S.C.P and its competitors.
Is Al-Mazaya Holding Co K.S.C.P's Sloan Ratio % too high?
Al-Mazaya Holding Co K.S.C.P's current Sloan Ratio % is -10.21%. Overall, Al-Mazaya Holding Co K.S.C.P has a GF Score™ of 28/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Al-Mazaya Holding Co K.S.C.P's Sloan Ratio % compare to CBRE and BEKE?
Al-Mazaya Holding Co K.S.C.P's Sloan Ratio % of -10.21% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Al-Mazaya Holding Co K.S.C.P and its competitors. Al-Mazaya Holding Co K.S.C.P's current Sloan Ratio % is -10.21%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Al-Mazaya Holding Co K.S.C.P stock overvalued right now?
Based on GuruFocus' analysis, Al-Mazaya Holding Co K.S.C.P (DFM:MAZAYA) is currently considered Modestly Overvalued. The stock's GF Value™ is د.إ0.70, compared to a current price of د.إ0.82 — trading 17.6% above its estimated fair value. The current Sloan Ratio % is -10.21%. Al-Mazaya Holding Co K.S.C.P's overall GF Score™ is 28/100 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 Al-Mazaya Holding Co K.S.C.P (DFM:MAZAYA), the current Sloan Ratio % is -10.21% as of Jun. 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 Al-Mazaya Holding Co K.S.C.P (DFM:MAZAYA) Overvalued in 2026?
Based on GuruFocus' analysis, Al-Mazaya Holding Co K.S.C.P stock appears to be overvalued.
The current stock price of د.إ0.82 is trading 17.6% above its estimated GF Value™ of د.إ0.70.
GuruFocus considers Al-Mazaya Holding Co K.S.C.P to be Modestly Overvalued.
Key valuation signals for DFM:MAZAYA:
Sloan Ratio %: -10.21%
GF Value™: د.إ0.70 vs. price of د.إ0.82 (17.6% above fair value)
No single metric tells the full story. See the DFM:MAZAYA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Al-Mazaya Holding Co K.S.C.P is engaged in real estate development and investment activities. It provides real estate products and services in several fields, including housing projects, such as deluxe villas and high-class residential buildings, and commercial projects, such as office and retail buildings. The company is also engaged in other real estate fields to include purchasing, ownership, and selling of lands and their development for the account of the company inside and outside of Kuwait. Its geographical segments include Kuwait; United Arab Emirates (UAE); Kingdom of Saudi Arabia (KSA), Turkey and other countries. The company derives a majority of revenue from the United Arab Emirates.
28GF Score
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