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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.
DAP-VINACHEM JSC's Sloan Ratio for the quarter that ended in Jun. 2026 was 26.43%.
As of Jun. 2026, DAP-VINACHEM JSC has a Sloan Ratio of 26.43%, indicating there is a warning stage of accrual build up.
DAP-VINACHEM JSC (HSTC:DDV) 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, DAP-VINACHEM JSC has a Sloan Ratio of 26.43%, indicating there is a warning stage of accrual build up.
DAP-VINACHEM JSC Sloan Ratio % Related Terms
DAP-VINACHEM JSC Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for DAP-VINACHEM JSC'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.
HSTC:DDV vs CTVA, CF, MOS: Sloan Ratio % Comparison
For the Agricultural Inputs subindustry, DAP-VINACHEM JSC'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.
DAP-VINACHEM JSC Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, DAP-VINACHEM JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where DAP-VINACHEM JSC'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.
DAP-VINACHEM JSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
DAP-VINACHEM JSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 221100.967 (Sep. 2025 ) + 137813.471 (Dec. 2025 ) + 124329.713 (Mar. 2026 ) + 104643.961 (Jun. 2026 ) = ₫587,888 Mil.
DAP-VINACHEM JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 208163.632 (Sep. 2025 ) + 25822.455 (Dec. 2025 ) + -71544.011 (Mar. 2026 ) + -105151.34 (Jun. 2026 ) = ₫57,291 Mil.
DAP-VINACHEM JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -250186.575 (Sep. 2025 ) + -104860.658 (Dec. 2025 ) + 230207.076 (Mar. 2026 ) + -214553.507 (Jun. 2026 ) = ₫-339,394 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.
DAP-VINACHEM JSC (HSTC:DDV) has a Sloan Ratio % of 26.43% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on DAP-VINACHEM JSC and its competitors.
Is DAP-VINACHEM JSC's Sloan Ratio % too high?
DAP-VINACHEM JSC's current Sloan Ratio % is 26.43%. Overall, DAP-VINACHEM JSC has a GF Score™ of 86/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does DAP-VINACHEM JSC's Sloan Ratio % compare to CTVA and CF?
DAP-VINACHEM JSC's Sloan Ratio % of 26.43% 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 DAP-VINACHEM JSC and its competitors. DAP-VINACHEM JSC's current Sloan Ratio % is 26.43%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is DAP-VINACHEM JSC stock overvalued right now?
Based on GuruFocus' analysis, DAP-VINACHEM JSC (HSTC:DDV) is currently considered Significantly Undervalued. The stock's GF Value™ is ₫35,468.82, compared to a current price of ₫18,000.00 — trading 49.3% below its estimated fair value. The current Sloan Ratio % is 26.43%. DAP-VINACHEM JSC's overall GF Score™ is 86/100. 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 DAP-VINACHEM JSC (HSTC:DDV), the current Sloan Ratio % is 26.43% 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 DAP-VINACHEM JSC (HSTC:DDV) Overvalued in 2026?
Based on GuruFocus' analysis, DAP-VINACHEM JSC stock appears to be undervalued.
The current stock price of ₫18,000.00 is trading 49.3% below its estimated GF Value™ of ₫35,468.82.
GuruFocus considers DAP-VINACHEM JSC to be Significantly Undervalued.
Key valuation signals for HSTC:DDV:
Sloan Ratio %: 26.43%
GF Value™: ₫35,468.82 vs. price of ₫18,000.00 (49.3% below fair value)
No single metric tells the full story. See the HSTC:DDV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
DAP-VINACHEM JSC operates in the manufacturing and trading of agricultural fertilizers. Its activities include manufacturing fertilizers and nitrogen compounds, basic chemicals, generating, transmitting and distributing electricity, repairing machinery and electrical equipment, installing machinery and industrial equipment, wholesale of fertilizers, nitrogen compounds and basic chemicals, warehouse leasing, port toll collection, road freight transport, construction activities, manufacturing cement, lime, plaster, concrete and other non-metallic mineral products, and wholesale of construction materials and installation equipment. Its products and services include DAP fertilizer, chemicals, plaster, and port services.
86GF Score
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