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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 Sep. 2023, PT Borneo Olahrana Sukses Tbk has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Borneo Olahrana Sukses Tbk (ISX:BOSS) 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 Sep. 2023, PT Borneo Olahrana Sukses Tbk has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Borneo Olahrana Sukses Tbk Sloan Ratio % Related Terms
PT Borneo Olahrana Sukses 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.
PT Borneo Olahrana Sukses Tbk Sloan Ratio % Competitor Comparison
For the Thermal Coal subindustry, PT Borneo Olahrana Sukses 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 Borneo Olahrana Sukses Tbk Sloan Ratio % vs Other Energy Sources Industry
For the Other Energy Sources industry and Energy sector, PT Borneo Olahrana Sukses Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT Borneo Olahrana Sukses Tbk's Sloan Ratio % falls into.
PT Borneo Olahrana Sukses 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 Borneo Olahrana Sukses Tbk's Net Income for the trailing twelve months (TTM) ended in Sep. 2023 was 73807.821 (Sep. 2022 ) + -54766.946 (Dec. 2022 ) + -36636.605 (Mar. 2023 ) + 0 (Sep. 2023 ) = Rp-17,596 Mil.
PT Borneo Olahrana Sukses Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2023 was 4110.035 (Sep. 2022 ) + -72548.814 (Dec. 2022 ) + -2378.516 (Mar. 2023 ) + 0 (Sep. 2023 ) = Rp-70,817 Mil.
PT Borneo Olahrana Sukses Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2023 was 1789.953 (Sep. 2022 ) + -5868.455 (Dec. 2022 ) + 2943.387 (Mar. 2023 ) + 0 (Sep. 2023 ) = Rp-1,135 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 Borneo Olahrana Sukses Tbk (ISX:BOSS) has a Sloan Ratio % of 0.00% as of Sep. 2023. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Borneo Olahrana Sukses Tbk and its competitors.
Is PT Borneo Olahrana Sukses Tbk's Sloan Ratio % too high?
PT Borneo Olahrana Sukses Tbk's current Sloan Ratio % is 0.00%. Overall, PT Borneo Olahrana Sukses Tbk has a GF Score™ of 4/100, reflecting its overall financial health beyond just this single metric.
How does PT Borneo Olahrana Sukses Tbk's Sloan Ratio % compare to competitors?
PT Borneo Olahrana Sukses Tbk's Sloan Ratio % of 0.00% can be compared against companies in the Other Energy Sources 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 Other Energy Sources company?
A good Sloan Ratio % depends on the Other Energy Sources 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 Borneo Olahrana Sukses Tbk and its competitors. PT Borneo Olahrana Sukses Tbk's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Borneo Olahrana Sukses Tbk stock overvalued right now?
PT Borneo Olahrana Sukses Tbk (ISX:BOSS) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. PT Borneo Olahrana Sukses Tbk's overall GF Score™ is 4/100. 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 PT Borneo Olahrana Sukses Tbk (ISX:BOSS), the current Sloan Ratio % is 0.00% as of Sep. 2023. 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.
PT Borneo Olahrana Sukses Tbk Business Description
PT Borneo Olah Sarana Sukses Tbk is engaged in the mining field. Its business activities include transportation and sale of minerals and coal. It is also engaged in the purchase of mineral and coal mining commodity products from the holders of mining business permits, The company also supports activities like mineral and coal mining, carrying out the transportation and sale of mineral and coal mining products. The company exports its products to Japan, the Philippines, South Korea, and other countries. The company holds various mining interests located in Muara Pahu, Kutai Barat, and East Kalimantan.
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