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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 Mar. 2026, Agriculture Bank Insurance JSC (ABIC) has a Sloan Ratio of 5.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Agriculture Bank Insurance JSC (ABIC) (HSTC:ABI) 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, Agriculture Bank Insurance JSC (ABIC) has a Sloan Ratio of 5.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Agriculture Bank Insurance JSC (ABIC) Sloan Ratio % Related Terms
Agriculture Bank Insurance JSC (ABIC) 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.
Agriculture Bank Insurance JSC (ABIC) Sloan Ratio % Chart
For the Insurance - Property & Casualty subindustry, Agriculture Bank Insurance JSC (ABIC)'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.
Agriculture Bank Insurance JSC (ABIC) Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Agriculture Bank Insurance JSC (ABIC)'s Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Agriculture Bank Insurance JSC (ABIC)'s Sloan Ratio % falls into.
Agriculture Bank Insurance JSC (ABIC) 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.
Agriculture Bank Insurance JSC (ABIC)'s Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 65322.874744 (Jun. 2025 ) + 54008.286014 (Sep. 2025 ) + 55613.537011 (Dec. 2025 ) + 94863.977987 (Mar. 2026 ) = ₫269,809 Mil.
Agriculture Bank Insurance JSC (ABIC)'s Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 106334.077047 (Jun. 2025 ) + 74228.643319 (Sep. 2025 ) + 131010.983679 (Dec. 2025 ) + 1035.023175 (Mar. 2026 ) = ₫312,609 Mil.
Agriculture Bank Insurance JSC (ABIC)'s Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -68391.918181 (Jun. 2025 ) + -132593.783593 (Sep. 2025 ) + -110207.753636 (Dec. 2025 ) + 5343.57574 (Mar. 2026 ) = ₫-305,850 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.
Agriculture Bank Insurance JSC (ABIC) (HSTC:ABI) has a Sloan Ratio % of 5.94% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Agriculture Bank Insurance JSC (ABIC) and its competitors.
Is Agriculture Bank Insurance JSC (ABIC)'s Sloan Ratio % too high?
Agriculture Bank Insurance JSC (ABIC)'s current Sloan Ratio % is 5.94%. Overall, Agriculture Bank Insurance JSC (ABIC) has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Agriculture Bank Insurance JSC (ABIC)'s Sloan Ratio % compare to ?
Agriculture Bank Insurance JSC (ABIC)'s Sloan Ratio % of 5.94% can be compared against companies in the Insurance 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 Insurance company?
A good Sloan Ratio % depends on the Insurance 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 Agriculture Bank Insurance JSC (ABIC) and its competitors. Agriculture Bank Insurance JSC (ABIC)'s current Sloan Ratio % is 5.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Agriculture Bank Insurance JSC (ABIC) stock overvalued right now?
Agriculture Bank Insurance JSC (ABIC) (HSTC:ABI) has a current Sloan Ratio % of 5.94%. The current Sloan Ratio % is 5.94%. Agriculture Bank Insurance JSC (ABIC)'s overall GF Score™ is 23/100 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 Agriculture Bank Insurance JSC (ABIC) (HSTC:ABI), the current Sloan Ratio % is 5.94% 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.
Agriculture Bank Insurance JSC (ABIC) is involved in the insurance business. It provides Non-life insurance, health insurance and human accident insurance; Property insurance and damage insurance; Insurance for transported goods; Credit insurance and financial risks, business loss insurance. Its reinsurance business involves receiving and ceding reinsurance for all insurance operations.
23GF Score
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