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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.
LafargeHolcim Bangladesh (DHA:LHB) 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, LafargeHolcim Bangladesh has a Sloan Ratio of 14.99%, indicating there is a warning stage of accrual build up.
LafargeHolcim Bangladesh Sloan Ratio % Related Terms
LafargeHolcim Bangladesh 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.
DHA:LHB vs CRH, VMC, MLM: Sloan Ratio % Comparison
For the Building Materials subindustry, LafargeHolcim Bangladesh'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.
LafargeHolcim Bangladesh Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, LafargeHolcim Bangladesh's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where LafargeHolcim Bangladesh's Sloan Ratio % falls into.
LafargeHolcim Bangladesh 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.
LafargeHolcim Bangladesh's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
LafargeHolcim Bangladesh's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 1197.554 (Sep. 2025 ) + 1552.81 (Dec. 2025 ) + 1121.765 (Mar. 2026 ) + 1044.71 (Jun. 2026 ) = BDT4,917 Mil.
LafargeHolcim Bangladesh's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -1051.465 (Sep. 2025 ) + 7641.166 (Dec. 2025 ) + -4830.716 (Mar. 2026 ) + 1819.352 (Jun. 2026 ) = BDT3,578 Mil.
LafargeHolcim Bangladesh's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -721.03 (Sep. 2025 ) + -2452.238 (Dec. 2025 ) + -600.245 (Mar. 2026 ) + -638.246 (Jun. 2026 ) = BDT-4,412 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.
LafargeHolcim Bangladesh (DHA:LHB) has a Sloan Ratio % of 14.99% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on LafargeHolcim Bangladesh and its competitors.
Is LafargeHolcim Bangladesh's Sloan Ratio % too high?
LafargeHolcim Bangladesh's current Sloan Ratio % is 14.99%. Overall, LafargeHolcim Bangladesh has a GF Score™ of 89/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does LafargeHolcim Bangladesh's Sloan Ratio % compare to CRH and VMC?
LafargeHolcim Bangladesh's Sloan Ratio % of 14.99% can be compared against companies in the Building Materials 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 Building Materials company?
A good Sloan Ratio % depends on the Building Materials 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 LafargeHolcim Bangladesh and its competitors. LafargeHolcim Bangladesh's current Sloan Ratio % is 14.99%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LafargeHolcim Bangladesh stock overvalued right now?
Based on GuruFocus' analysis, LafargeHolcim Bangladesh (DHA:LHB) is currently considered Fairly Valued. The stock's GF Value™ is BDT59.63, compared to a current price of BDT55.10 — trading 7.6% below its estimated fair value. The current Sloan Ratio % is 14.99%. LafargeHolcim Bangladesh's overall GF Score™ is 89/100 with 4 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 LafargeHolcim Bangladesh (DHA:LHB), the current Sloan Ratio % is 14.99% 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 LafargeHolcim Bangladesh (DHA:LHB) Overvalued in 2026?
Based on GuruFocus' analysis, LafargeHolcim Bangladesh stock appears to be undervalued.
The current stock price of BDT55.10 is trading 7.6% below its estimated GF Value™ of BDT59.63.
GuruFocus considers LafargeHolcim Bangladesh to be Fairly Valued.
Key valuation signals for DHA:LHB:
Sloan Ratio %: 14.99%
GF Value™: BDT59.63 vs. price of BDT55.10 (7.6% below fair value)
No single metric tells the full story. See the DHA:LHB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
LafargeHolcim Bangladesh PLC is a frontline cement producer in Bangladesh. The company is engaged in the manufacturing and marketing cement in the local and international market. It operates a cement manufacturing plant at Chhatak. Company has divided it's operations in two business segments namely, Clinker and cement and Aggregates and derives majority revenue from the Clinker and cement segment.
89GF 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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