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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.
PT Segar Kumala Indonesia Tbk (ISX:BUAH) 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 Segar Kumala Indonesia Tbk has a Sloan Ratio of -11.56%, indicating there is a warning stage of accrual build up.
PT Segar Kumala Indonesia Tbk Sloan Ratio % Related Terms
PT Segar Kumala 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.
ISX:BUAH vs SYY, USFD, PFGC: Sloan Ratio % Comparison
For the Food Distribution subindustry, PT Segar Kumala 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 Segar Kumala Indonesia Tbk Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, PT Segar Kumala Indonesia Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT Segar Kumala Indonesia Tbk's Sloan Ratio % falls into.
PT Segar Kumala 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 Segar Kumala Indonesia Tbk's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 27689.949 (Sep. 2025 ) + 1008.684 (Dec. 2025 ) + 11620.84 (Mar. 2026 ) + 10178.43 (Jun. 2026 ) = Rp50,498 Mil.
PT Segar Kumala Indonesia Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 81422 (Sep. 2025 ) + -4903.141 (Dec. 2025 ) + 39367.48 (Mar. 2026 ) + 19179.381 (Jun. 2026 ) = Rp135,066 Mil.
PT Segar Kumala Indonesia Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -1396.447 (Sep. 2025 ) + -8494.072 (Dec. 2025 ) + -3895.762 (Mar. 2026 ) + -7323.609 (Jun. 2026 ) = Rp-21,110 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 Segar Kumala Indonesia Tbk (ISX:BUAH) has a Sloan Ratio % of -11.56% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Segar Kumala Indonesia Tbk and its competitors.
Is PT Segar Kumala Indonesia Tbk's Sloan Ratio % too high?
PT Segar Kumala Indonesia Tbk's current Sloan Ratio % is -11.56%. Overall, PT Segar Kumala Indonesia Tbk has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Segar Kumala Indonesia Tbk's Sloan Ratio % compare to SYY and USFD?
PT Segar Kumala Indonesia Tbk's Sloan Ratio % of -11.56% can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Sloan Ratio % depends on the Retail - Defensive 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 Segar Kumala Indonesia Tbk and its competitors. PT Segar Kumala Indonesia Tbk's current Sloan Ratio % is -11.56%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Segar Kumala Indonesia Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Segar Kumala Indonesia Tbk (ISX:BUAH) is currently considered Significantly Undervalued. The stock's GF Value™ is Rp1,490.62, compared to a current price of Rp498.00 — trading 66.6% below its estimated fair value. The current Sloan Ratio % is -11.56%. PT Segar Kumala Indonesia Tbk's overall GF Score™ is 79/100 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 Segar Kumala Indonesia Tbk (ISX:BUAH), the current Sloan Ratio % is -11.56% 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 Segar Kumala Indonesia Tbk (ISX:BUAH) Overvalued in 2026?
Based on GuruFocus' analysis, PT Segar Kumala Indonesia Tbk stock appears to be undervalued.
The current stock price of Rp498.00 is trading 66.6% below its estimated GF Value™ of Rp1,490.62.
GuruFocus considers PT Segar Kumala Indonesia Tbk to be Significantly Undervalued.
Key valuation signals for ISX:BUAH:
Sloan Ratio %: -11.56%
GF Value™: Rp1,490.62 vs. price of Rp498.00 (66.6% below fair value)
No single metric tells the full story. See the ISX:BUAH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AddressJalan Cakung Cilincing Raya 188, Cakung Barat, Kecamatan Cakung, Kota Administrasi Jakarta Timur, Daerah Khusus Ibukota Jakarta, Jakarta, IDN, 13910
PT Segar Kumala Indonesia Tbk is engaged wholesale trading of fruits and frozen poultry meat. The Companies supporting business activities are the wholesale trading of agricultural products and other live animals, wholesale trading of vegetables, and wholesale trading of beef and processed beef. The Companiess operating segments are categorized into two main segments, namely fruits and frozen chicken. Majority of the revenue from Fruits segment.
79GF Score
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