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.
EagleRock Land LLC's Sloan Ratio for the quarter that ended in Dec. 2025 was 12.57%.
As of Dec. 2025, EagleRock Land LLC has a Sloan Ratio of 12.57%, indicating there is a warning stage of accrual build up.
EagleRock Land LLC (NYSE:EROK) 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, EagleRock Land LLC has a Sloan Ratio of 12.57%, indicating there is a warning stage of accrual build up.
EagleRock Land LLC Sloan Ratio % Related Terms
EagleRock Land LLC Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for EagleRock Land LLC'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.
EagleRock Land LLC Sloan Ratio % Chart
EagleRock Land LLC Annual Data
Trend
Dec24
Dec25
Sloan Ratio %
72.18
12.57
EagleRock Land LLC Semi-Annual Data
Dec24
Dec25
Sloan Ratio %
0.00
12.57
EROK vs CLB, OIS, NGS: Sloan Ratio % Comparison
For the Oil & Gas Equipment & Services subindustry, EagleRock Land LLC'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.
EagleRock Land LLC Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, EagleRock Land LLC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where EagleRock Land LLC'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.
EagleRock Land LLC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
EagleRock Land LLC (EROK) has a Sloan Ratio % of 12.57% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on EagleRock Land LLC and its competitors.
Is EagleRock Land LLC's Sloan Ratio % too high?
EagleRock Land LLC's current Sloan Ratio % is 12.57%. Overall, EagleRock Land LLC has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does EagleRock Land LLC's Sloan Ratio % compare to CLB and OIS?
EagleRock Land LLC's Sloan Ratio % of 12.57% can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Sloan Ratio % depends on the Oil & Gas 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 EagleRock Land LLC and its competitors. EagleRock Land LLC's current Sloan Ratio % is 12.57%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EagleRock Land LLC stock overvalued right now?
EagleRock Land LLC (EROK) has a current Sloan Ratio % of 12.57%. The current Sloan Ratio % is 12.57%. EagleRock Land LLC's overall GF Score™ is 17/100 with 1 warning sign 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 EagleRock Land LLC (EROK), the current Sloan Ratio % is 12.57% 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.
EagleRock Land LLC is a surface-focused land management company, focused on providing access to land, resources, and infrastructure assets in the Permian Basin, including areas in Texas and New Mexico. Its assets support oil and natural gas development, as well as activities related to power generation, water infrastructure, and other industries. Through its land position and integrated infrastructure assets, the company generates revenue and royalties from completion and production-based activities, including surface damages, ROWs, easements, commercial water supply and produced water recycling, handling and disposal and other surface and subsurface related activities.
17GF Score
Get the complete analysis for EROK
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
EROK has been successfully added to your 
