Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Desert Control AS's Sloan Ratio for the quarter that ended in Dec. 2025 was -8.22%.
As of Dec. 2025, Desert Control AS has a Sloan Ratio of -8.22%, indicating the company is in the safe zone and there is no funny business with accruals.
Desert Control AS (OTCPK:DRTFF) 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 Dec. 2025, Desert Control AS has a Sloan Ratio of -8.22%, indicating the company is in the safe zone and there is no funny business with accruals.
Desert Control AS Sloan Ratio % Related Terms
Desert Control AS Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Desert Control AS'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.
For the Agricultural Inputs subindustry, Desert Control AS'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.
Desert Control AS Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, Desert Control AS's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Desert Control AS'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.
Desert Control AS's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Desert Control AS's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -2.062 (Mar. 2025 ) + -1.918 (Jun. 2025 ) + -2.082 (Sep. 2025 ) + -1.628 (Dec. 2025 ) = $-7.69 Mil.
Desert Control AS's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -1.688 (Mar. 2025 ) + -1.805 (Jun. 2025 ) + -1.391 (Sep. 2025 ) + -1.349 (Dec. 2025 ) = $-6.23 Mil.
Desert Control AS's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.199 (Mar. 2025 ) + -0.027 (Jun. 2025 ) + -0.286 (Sep. 2025 ) + -0.239 (Dec. 2025 ) = $-0.75 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.
Desert Control AS (DRTFF) has a Sloan Ratio % of -8.22% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Desert Control AS and its competitors.
Is Desert Control AS's Sloan Ratio % too high?
Desert Control AS's current Sloan Ratio % is -8.22%. Overall, Desert Control AS has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Desert Control AS's Sloan Ratio % compare to CTVA and CF?
Desert Control AS's Sloan Ratio % of -8.22% can be compared against companies in the Agriculture 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 Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 Desert Control AS and its competitors. Desert Control AS's current Sloan Ratio % is -8.22%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Desert Control AS stock overvalued right now?
Desert Control AS (DRTFF) has a current Sloan Ratio % of -8.22%. The stock's GF Value™ is $0.98, compared to a current price of $0.11 — trading 89% below its estimated fair value. The current Sloan Ratio % is -8.22%. Desert Control AS's overall GF Score™ is 66/100 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 Desert Control AS (DRTFF), the current Sloan Ratio % is -8.22% as of Dec. 2025. 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 Desert Control AS (DRTFF) Overvalued in 2026?
Based on GuruFocus' analysis, Desert Control AS stock appears to be undervalued.
The current stock price of $0.11 is trading 89% below its estimated GF Value™ of $0.98.
Key valuation signals for DRTFF:
Sloan Ratio %: -8.22%
GF Value™: $0.98 vs. price of $0.11 (89% below fair value)
No single metric tells the full story. See the DRTFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Desert Control AS delivers measurable water savings and improved soil performance through its proprietary LNC technology. The Company monetizes LNC through a combination of direct services, recurring outcome-based contracts, and partner-based licensing, depending on geography and customer segment. It developed a patented non-intrusive process to reverse desertification, rehabilitate degraded soils, and reduce water and fertiliser consumption. The Company currently reports its operations as a single segment (soil conditioning solutions). Geographically, it generates the majority of its revenue from the United States, followed by Norway.
66GF Score
Get the complete analysis for DRTFF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
DRTFF has been successfully added to your 
