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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.
Baraka Patenga Power's Sloan Ratio for the quarter that ended in Mar. 2026 was 10.87%.
As of Mar. 2026, Baraka Patenga Power has a Sloan Ratio of 10.87%, indicating there is a warning stage of accrual build up.
Baraka Patenga Power (DHA:BPPL) 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, Baraka Patenga Power has a Sloan Ratio of 10.87%, indicating there is a warning stage of accrual build up.
Baraka Patenga Power Sloan Ratio % Related Terms
Baraka Patenga Power Sloan Ratio % Historical Data
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The historical data trend for Baraka Patenga Power'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.
DHA:BPPL vs NEE, SO, DUK: Sloan Ratio % Comparison
For the Utilities - Regulated Electric subindustry, Baraka Patenga Power'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.
Baraka Patenga Power Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Baraka Patenga Power's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Baraka Patenga Power'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.
Baraka Patenga Power's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
Baraka Patenga Power's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 109.318 (Jun. 2025 ) + 114.103 (Sep. 2025 ) + 258.349 (Dec. 2025 ) + 246.67 (Mar. 2026 ) = BDT728 Mil.
Baraka Patenga Power's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -618.327 (Jun. 2025 ) + -89.138 (Sep. 2025 ) + 918.884 (Dec. 2025 ) + -2320.99 (Mar. 2026 ) = BDT-2,110 Mil.
Baraka Patenga Power's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -24.436 (Jun. 2025 ) + 3.16 (Sep. 2025 ) + 3.079 (Dec. 2025 ) + -19.062 (Mar. 2026 ) = BDT-37 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.
Baraka Patenga Power (DHA:BPPL) has a Sloan Ratio % of 10.87% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Baraka Patenga Power and its competitors.
Is Baraka Patenga Power's Sloan Ratio % too high?
Baraka Patenga Power's current Sloan Ratio % is 10.87%. Overall, Baraka Patenga Power has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Baraka Patenga Power's Sloan Ratio % compare to NEE and SO?
Baraka Patenga Power's Sloan Ratio % of 10.87% can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Sloan Ratio % depends on the Utilities - Regulated 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 Baraka Patenga Power and its competitors. Baraka Patenga Power's current Sloan Ratio % is 10.87%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Baraka Patenga Power stock overvalued right now?
Based on GuruFocus' analysis, Baraka Patenga Power (DHA:BPPL) is currently considered Significantly Overvalued. The stock's GF Value™ is BDT11.51, compared to a current price of BDT20.60 — trading 79% above its estimated fair value. The current Sloan Ratio % is 10.87%. Baraka Patenga Power's overall GF Score™ is 57/100 with 8 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 Baraka Patenga Power (DHA:BPPL), the current Sloan Ratio % is 10.87% 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 Baraka Patenga Power (DHA:BPPL) Overvalued in 2026?
Based on GuruFocus' analysis, Baraka Patenga Power stock appears to be overvalued.
The current stock price of BDT20.60 is trading 79% above its estimated GF Value™ of BDT11.51.
GuruFocus considers Baraka Patenga Power to be Significantly Overvalued.
Key valuation signals for DHA:BPPL:
Sloan Ratio %: 10.87%
GF Value™: BDT11.51 vs. price of BDT20.60 (79% above fair value)
No single metric tells the full story. See the DHA:BPPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Baraka Patenga Power Ltd is engaged in the business of setting up power plants for the generation and supply of electricity to the national grid of Bangladesh. It has built and operates a 50 MW Heavy Fuel Oil (HFO)-fired Independent Power Producer (IPP) plant in Patenga, Chittagong, and supplies the electricity generated at its plant to the Bangladesh Power Development Board (BPDB) through the national grid. Additionally, the company has invested in two other power plants and one stockbroker-dealer company. Geographically, it operates only in Bangladesh.
57GF 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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