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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.
Orion Pharma's Sloan Ratio for the quarter that ended in Mar. 2026 was -2.12%.
As of Mar. 2026, Orion Pharma has a Sloan Ratio of -2.12%, indicating the company is in the safe zone and there is no funny business with accruals.
Orion Pharma (DHA:ORIONPHARM) 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, Orion Pharma has a Sloan Ratio of -2.12%, indicating the company is in the safe zone and there is no funny business with accruals.
Orion Pharma Sloan Ratio % Related Terms
Orion Pharma Sloan Ratio % Historical Data
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The historical data trend for Orion Pharma'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:ORIONPHARM vs CEG, VST, NRG: Sloan Ratio % Comparison
For the Utilities - Independent Power Producers subindustry, Orion Pharma'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.
Orion Pharma Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Orion Pharma's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Orion Pharma'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.
Orion Pharma's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
Orion Pharma's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -373.909 (Jun. 2025 ) + -69.717 (Sep. 2025 ) + -131.567 (Dec. 2025 ) + -151.677 (Mar. 2026 ) = BDT-727 Mil.
Orion Pharma's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -129.345 (Jun. 2025 ) + 150.986 (Sep. 2025 ) + 459.397 (Dec. 2025 ) + 340.76 (Mar. 2026 ) = BDT822 Mil.
Orion Pharma's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 1386.589 (Jun. 2025 ) + -122.098 (Sep. 2025 ) + -1216.603 (Dec. 2025 ) + -384.03 (Mar. 2026 ) = BDT-336 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.
Orion Pharma (DHA:ORIONPHARM) has a Sloan Ratio % of -2.12% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Orion Pharma and its competitors.
Is Orion Pharma's Sloan Ratio % too high?
Orion Pharma's current Sloan Ratio % is -2.12%. Overall, Orion Pharma has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Orion Pharma's Sloan Ratio % compare to CEG and VST?
Orion Pharma's Sloan Ratio % of -2.12% can be compared against companies in the Utilities - Independent Power Producers 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 - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers 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 Orion Pharma and its competitors. Orion Pharma's current Sloan Ratio % is -2.12%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orion Pharma stock overvalued right now?
Based on GuruFocus' analysis, Orion Pharma (DHA:ORIONPHARM) is currently considered Significantly Overvalued. The stock's GF Value™ is BDT20.00, compared to a current price of BDT28.80 — trading 44% above its estimated fair value. The current Sloan Ratio % is -2.12%. Orion Pharma's overall GF Score™ is 72/100 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 Orion Pharma (DHA:ORIONPHARM), the current Sloan Ratio % is -2.12% 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 Orion Pharma (DHA:ORIONPHARM) Overvalued in 2026?
Based on GuruFocus' analysis, Orion Pharma stock appears to be overvalued.
The current stock price of BDT28.80 is trading 44% above its estimated GF Value™ of BDT20.00.
GuruFocus considers Orion Pharma to be Significantly Overvalued.
Key valuation signals for DHA:ORIONPHARM:
Sloan Ratio %: -2.12%
GF Value™: BDT20.00 vs. price of BDT28.80 (44% above fair value)
No single metric tells the full story. See the DHA:ORIONPHARM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Orion Pharma Ltd is a pharmaceutical company engaged in the creation and discovery, development, manufacturing, and marketing of pharmaceutical products, including vaccines and health-related consumer products. The company produces diversified dosage forms such as tablets, capsules, syrups, solutions, suspensions, powder for suspensions, creams, ointments, and injections under therapeutic categories including cardiovascular, antiulcerant, antiasthmatic, antihistamine, NSAIDs, antibiotic, antifungal, laxatives, anticancer, vitamins, and minerals. In addition, the company is involved in power generation activities and generates maximum revenue from pharmaceutical activities. The group principally carries out its business operations and markets its products in Bangladesh.
72GF 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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