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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 Centratama Telekomunikasi Indonesia Tbk (ISX:CENT) 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 Centratama Telekomunikasi Indonesia Tbk has a Sloan Ratio of -11.57%, indicating there is a warning stage of accrual build up.
PT Centratama Telekomunikasi Indonesia Tbk Sloan Ratio % Related Terms
PT Centratama Telekomunikasi 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.
PT Centratama Telekomunikasi Indonesia Tbk Sloan Ratio % Chart
PT Centratama Telekomunikasi Indonesia Tbk Annual Data
For the Telecom Services subindustry, PT Centratama Telekomunikasi 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 Centratama Telekomunikasi Indonesia Tbk Sloan Ratio % vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, PT Centratama Telekomunikasi Indonesia Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT Centratama Telekomunikasi Indonesia Tbk's Sloan Ratio % falls into.
PT Centratama Telekomunikasi 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.
* 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 Centratama Telekomunikasi Indonesia Tbk (ISX:CENT) has a Sloan Ratio % of -11.57% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Centratama Telekomunikasi Indonesia Tbk and its competitors.
Is PT Centratama Telekomunikasi Indonesia Tbk's Sloan Ratio % too high?
PT Centratama Telekomunikasi Indonesia Tbk's current Sloan Ratio % is -11.57%. Overall, PT Centratama Telekomunikasi Indonesia Tbk has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT Centratama Telekomunikasi Indonesia Tbk's Sloan Ratio % compare to VZ and TMUS?
PT Centratama Telekomunikasi Indonesia Tbk's Sloan Ratio % of -11.57% can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Sloan Ratio % depends on the Telecommunication Services 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 Centratama Telekomunikasi Indonesia Tbk and its competitors. PT Centratama Telekomunikasi Indonesia Tbk's current Sloan Ratio % is -11.57%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Centratama Telekomunikasi Indonesia Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Centratama Telekomunikasi Indonesia Tbk (ISX:CENT) is currently considered Significantly Overvalued. The stock's GF Value™ is Rp73.74, compared to a current price of Rp105.00 — trading 42.4% above its estimated fair value. The current Sloan Ratio % is -11.57%. PT Centratama Telekomunikasi Indonesia Tbk's overall GF Score™ is 60/100 with 9 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 Centratama Telekomunikasi Indonesia Tbk (ISX:CENT), the current Sloan Ratio % is -11.57% 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 Centratama Telekomunikasi Indonesia Tbk (ISX:CENT) Overvalued in 2026?
Based on GuruFocus' analysis, PT Centratama Telekomunikasi Indonesia Tbk stock appears to be overvalued.
The current stock price of Rp105.00 is trading 42.4% above its estimated GF Value™ of Rp73.74.
GuruFocus considers PT Centratama Telekomunikasi Indonesia Tbk to be Significantly Overvalued.
Key valuation signals for ISX:CENT:
Sloan Ratio %: -11.57%
GF Value™: Rp73.74 vs. price of Rp105.00 (42.4% above fair value)
No single metric tells the full story. See the ISX:CENT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Centratama Telekomunikasi Indonesia Tbk is an Indonesia-based company mainly engaged in provisioning telecommunication infrastructure solutions and services. It operates through the following segments: Towers Lease, and In-Building-Coverage Lease, Internet Services and Others. It provides services, leases, and management of telecommunication towers and tools, consultation services in the telecommunication field, management consulting services, and business administration. Geographically, it operates through the region of Indonesia and derives revenue from the Tower lease segment.
60GF Score
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