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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.
As of Jun. 2026, Al Mahhar Holding Co QPSC has a Sloan Ratio of -2.06%, indicating the company is in the safe zone and there is no funny business with accruals.
Al Mahhar Holding Co QPSC (DSMD:MHAR) 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 Mahhar Holding Co QPSC has a Sloan Ratio of -2.06%, indicating the company is in the safe zone and there is no funny business with accruals.
Al Mahhar Holding Co QPSC Sloan Ratio % Related Terms
Al Mahhar Holding Co QPSC 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.
DSMD:MHAR vs GEV, ETN, PH: Sloan Ratio % Comparison
For the Specialty Industrial Machinery subindustry, Al Mahhar Holding Co QPSC'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 Mahhar Holding Co QPSC Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Al Mahhar Holding Co QPSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Al Mahhar Holding Co QPSC's Sloan Ratio % falls into.
Al Mahhar Holding Co QPSC 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 Mahhar Holding Co QPSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Al Mahhar Holding Co QPSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 9.421 (Sep. 2025 ) + 11.479 (Dec. 2025 ) + 14.449 (Mar. 2026 ) + 12.885 (Jun. 2026 ) = ر.ق48.2 Mil.
Al Mahhar Holding Co QPSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 20.986 (Sep. 2025 ) + 16.809 (Dec. 2025 ) + 48.756 (Mar. 2026 ) + -9.551 (Jun. 2026 ) = ر.ق77.0 Mil.
Al Mahhar Holding Co QPSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -19.35 (Sep. 2025 ) + 5.77 (Dec. 2025 ) + -5.35 (Mar. 2026 ) + 4.24 (Jun. 2026 ) = ر.ق-14.7 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 Mahhar Holding Co QPSC (DSMD:MHAR) has a Sloan Ratio % of -2.06% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Al Mahhar Holding Co QPSC and its competitors.
Is Al Mahhar Holding Co QPSC's Sloan Ratio % too high?
Al Mahhar Holding Co QPSC's current Sloan Ratio % is -2.06%. Overall, Al Mahhar Holding Co QPSC has a GF Score™ of 93/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Al Mahhar Holding Co QPSC's Sloan Ratio % compare to GEV and ETN?
Al Mahhar Holding Co QPSC's Sloan Ratio % of -2.06% can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Mahhar Holding Co QPSC and its competitors. Al Mahhar Holding Co QPSC's current Sloan Ratio % is -2.06%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Al Mahhar Holding Co QPSC stock overvalued right now?
Based on GuruFocus' analysis, Al Mahhar Holding Co QPSC (DSMD:MHAR) is currently considered Fairly Valued. The stock's GF Value™ is ر.ق2.43, compared to a current price of ر.ق2.21 — trading 9.3% below its estimated fair value. The current Sloan Ratio % is -2.06%. Al Mahhar Holding Co QPSC's overall GF Score™ is 93/100 with 3 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 Mahhar Holding Co QPSC (DSMD:MHAR), the current Sloan Ratio % is -2.06% 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 Mahhar Holding Co QPSC (DSMD:MHAR) Overvalued in 2026?
Based on GuruFocus' analysis, Al Mahhar Holding Co QPSC stock appears to be undervalued.
The current stock price of ر.ق2.21 is trading 9.3% below its estimated GF Value™ of ر.ق2.43.
GuruFocus considers Al Mahhar Holding Co QPSC to be Fairly Valued.
Key valuation signals for DSMD:MHAR:
Sloan Ratio %: -2.06%
GF Value™: ر.ق2.43 vs. price of ر.ق2.21 (9.3% below fair value)
No single metric tells the full story. See the DSMD:MHAR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Al Mahhar Holding Co QPSC is a Qatari-based group focused on the energy and infrastructure sectors. Along with its subsidiaries, the company operates in the following reportable segments: Energy Sector and Infrastructure Sector. Maximum revenue is generated from its Energy sector segment, which is engaged in marketing and sale of various products and services related to the oil and gas industry. The Infrastructure sector segment is engaged in trading and rental of industrial construction equipment and other related services. Geographically, the company generates a majority of its revenue from Qatar and the rest from other regions.
93GF Score
Get the complete analysis for DSMD:MHAR
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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