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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, PT BFI Finance Indonesia Tbk has a Sloan Ratio of -2.86%, indicating the company is in the safe zone and there is no funny business with accruals.
PT BFI Finance Indonesia Tbk (FRA:PR2) 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, PT BFI Finance Indonesia Tbk has a Sloan Ratio of -2.86%, indicating the company is in the safe zone and there is no funny business with accruals.
PT BFI Finance Indonesia Tbk Sloan Ratio % Related Terms
PT BFI Finance Indonesia Tbk 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.
For the Credit Services subindustry, PT BFI Finance Indonesia Tbk'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.
PT BFI Finance Indonesia Tbk Sloan Ratio % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, PT BFI Finance Indonesia Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT BFI Finance Indonesia Tbk's Sloan Ratio % falls into.
PT BFI Finance Indonesia Tbk 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.
PT BFI Finance Indonesia Tbk's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 20.902 (Sep. 2025 ) + 21.19 (Dec. 2025 ) + 18.106 (Mar. 2026 ) + 22.993 (Jun. 2026 ) = €83.2 Mil.
PT BFI Finance Indonesia Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 36.114 (Sep. 2025 ) + 30.748 (Dec. 2025 ) + 13.095 (Mar. 2026 ) + 44.441 (Jun. 2026 ) = €124.4 Mil.
PT BFI Finance Indonesia Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -2.84 (Sep. 2025 ) + -1.508 (Dec. 2025 ) + -1.567 (Mar. 2026 ) + -0.604 (Jun. 2026 ) = €-6.5 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.
PT BFI Finance Indonesia Tbk (FRA:PR2) has a Sloan Ratio % of -2.86% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT BFI Finance Indonesia Tbk and its competitors.
Is PT BFI Finance Indonesia Tbk's Sloan Ratio % too high?
PT BFI Finance Indonesia Tbk's current Sloan Ratio % is -2.86%. Overall, PT BFI Finance Indonesia Tbk has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does PT BFI Finance Indonesia Tbk's Sloan Ratio % compare to V and MA?
PT BFI Finance Indonesia Tbk's Sloan Ratio % of -2.86% can be compared against companies in the Credit Services 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 Credit Services company?
A good Sloan Ratio % depends on the Credit Services 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 PT BFI Finance Indonesia Tbk and its competitors. PT BFI Finance Indonesia Tbk's current Sloan Ratio % is -2.86%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT BFI Finance Indonesia Tbk stock overvalued right now?
PT BFI Finance Indonesia Tbk (FRA:PR2) has a current Sloan Ratio % of -2.86%. The stock's GF Value™ is €0.06, compared to a current price of €0.06 — trading 1.8% below its estimated fair value. The current Sloan Ratio % is -2.86%. PT BFI Finance Indonesia Tbk's overall GF Score™ is 85/100 with 7 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 PT BFI Finance Indonesia Tbk (FRA:PR2), the current Sloan Ratio % is -2.86% 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 PT BFI Finance Indonesia Tbk (FRA:PR2) Overvalued in 2026?
Based on GuruFocus' analysis, PT BFI Finance Indonesia Tbk stock appears to be undervalued.
The current stock price of €0.06 is trading 1.8% below its estimated GF Value™ of €0.06.
Key valuation signals for FRA:PR2:
Sloan Ratio %: -2.86%
GF Value™: €0.06 vs. price of €0.06 (1.8% below fair value)
No single metric tells the full story. See the FRA:PR2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT BFI Finance Indonesia Tbk is a multifinance company based in Indonesia. It offers Sharia financing solutions, such as umrah capital financing, financing for buying a used car, and other multipurpose Sharia-compliant credit products. Additionally, the company offers financial leasing solutions to individual and corporate customers who purchase or engage in the sale and leaseback of heavy equipment, machinery, motor vehicles, and other equipment. It also offers consumer financing for new and used cars purchased via dealers and secured financing for used cars, used motorcycles, and real estate. The company's operating segments are: Cars, Motorcycles, and Others. Maximum revenue is generated from the Cars segment, which includes income derived from car financing solutions.
85GF Score
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