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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 Asuransi Dayin Mitra Tbk has a Sloan Ratio of -0.06%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Asuransi Dayin Mitra Tbk (ISX:ASDM) 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 Asuransi Dayin Mitra Tbk has a Sloan Ratio of -0.06%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Asuransi Dayin Mitra Tbk Sloan Ratio % Related Terms
PT Asuransi Dayin Mitra 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.
ISX:ASDM vs BRK.A, AIG, HIG: Sloan Ratio % Comparison
For the Insurance - Diversified subindustry, PT Asuransi Dayin Mitra 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 Asuransi Dayin Mitra Tbk Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, PT Asuransi Dayin Mitra Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT Asuransi Dayin Mitra Tbk's Sloan Ratio % falls into.
PT Asuransi Dayin Mitra 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 Asuransi Dayin Mitra Tbk's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 7531.758 (Sep. 2025 ) + 1836.038 (Dec. 2025 ) + 3779.975 (Mar. 2026 ) + 7067.097 (Jun. 2026 ) = Rp20,215 Mil.
PT Asuransi Dayin Mitra Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -1519.441 (Sep. 2025 ) + -11437.139 (Dec. 2025 ) + 23962.452 (Mar. 2026 ) + -1861.976 (Jun. 2026 ) = Rp9,144 Mil.
PT Asuransi Dayin Mitra Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 18998.029 (Sep. 2025 ) + 12048.68 (Dec. 2025 ) + -19804.435 (Mar. 2026 ) + 588.149 (Jun. 2026 ) = Rp11,830 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 Asuransi Dayin Mitra Tbk (ISX:ASDM) has a Sloan Ratio % of -0.06% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Asuransi Dayin Mitra Tbk and its competitors.
Is PT Asuransi Dayin Mitra Tbk's Sloan Ratio % too high?
PT Asuransi Dayin Mitra Tbk's current Sloan Ratio % is -0.06%. Overall, PT Asuransi Dayin Mitra Tbk has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Asuransi Dayin Mitra Tbk's Sloan Ratio % compare to BRK.A and AIG?
PT Asuransi Dayin Mitra Tbk's Sloan Ratio % of -0.06% 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 PT Asuransi Dayin Mitra Tbk and its competitors. PT Asuransi Dayin Mitra Tbk's current Sloan Ratio % is -0.06%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Asuransi Dayin Mitra Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Asuransi Dayin Mitra Tbk (ISX:ASDM) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp635.09, compared to a current price of Rp520.00 — trading 18.1% below its estimated fair value. The current Sloan Ratio % is -0.06%. PT Asuransi Dayin Mitra Tbk's overall GF Score™ is 61/100 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 PT Asuransi Dayin Mitra Tbk (ISX:ASDM), the current Sloan Ratio % is -0.06% 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 PT Asuransi Dayin Mitra Tbk (ISX:ASDM) Overvalued in 2026?
Based on GuruFocus' analysis, PT Asuransi Dayin Mitra Tbk stock appears to be undervalued.
The current stock price of Rp520.00 is trading 18.1% below its estimated GF Value™ of Rp635.09.
GuruFocus considers PT Asuransi Dayin Mitra Tbk to be Modestly Undervalued.
Key valuation signals for ISX:ASDM:
Sloan Ratio %: -0.06%
GF Value™: Rp635.09 vs. price of Rp520.00 (18.1% below fair value)
No single metric tells the full story. See the ISX:ASDM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AddressJalan Hayam Wuruk No. 8, RT.6/RW.2, Wisma Hayam Wuruk, 7th Floor, Kebon Kelapa, Gambir, Kb. Klp., Kecamatan Gambir, Central Jakarta City, DKI Jakarta, Jakarta, IDN, 10120
PT Asuransi Dayin Mitra Tbk is a general insurance services provider in Indonesia. The company offers insurance coverage for fire, motor vehicles, money, cargo, engineering, personal accident insurance, and various other products. Its operating segments are: Fire, Marine hull, Motor Vehicle, Accident, and others. Maximum revenue for the company comes from the Fire insurance segment. Geographically, the company derives maximum revenue from its business in the Java Island region, and the rest from outside Java Island.
61GF Score
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