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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 Mar. 2026, PT Central Proteinaprima Tbk has a Sloan Ratio of 3.86%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Central Proteinaprima Tbk (ISX:CPRO) 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 Mar. 2026, PT Central Proteinaprima Tbk has a Sloan Ratio of 3.86%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Central Proteinaprima Tbk Sloan Ratio % Related Terms
PT Central Proteinaprima 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:CPRO vs ADM, BG, TSN: Sloan Ratio % Comparison
For the Farm Products subindustry, PT Central Proteinaprima 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 Central Proteinaprima Tbk Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Central Proteinaprima Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT Central Proteinaprima Tbk's Sloan Ratio % falls into.
PT Central Proteinaprima 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 Central Proteinaprima Tbk's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 133251 (Jun. 2025 ) + 133505 (Sep. 2025 ) + -3076 (Dec. 2025 ) + 99991 (Mar. 2026 ) = Rp363,671 Mil.
PT Central Proteinaprima Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 131057 (Jun. 2025 ) + 51920 (Sep. 2025 ) + 126482 (Dec. 2025 ) + -56383 (Mar. 2026 ) = Rp253,076 Mil.
PT Central Proteinaprima Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -31134 (Jun. 2025 ) + -54558 (Sep. 2025 ) + -53143 (Dec. 2025 ) + -24183 (Mar. 2026 ) = Rp-163,018 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 Central Proteinaprima Tbk (ISX:CPRO) has a Sloan Ratio % of 3.86% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Central Proteinaprima Tbk and its competitors.
Is PT Central Proteinaprima Tbk's Sloan Ratio % too high?
PT Central Proteinaprima Tbk's current Sloan Ratio % is 3.86%. Overall, PT Central Proteinaprima Tbk has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Central Proteinaprima Tbk's Sloan Ratio % compare to ADM and BG?
PT Central Proteinaprima Tbk's Sloan Ratio % of 3.86% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Central Proteinaprima Tbk and its competitors. PT Central Proteinaprima Tbk's current Sloan Ratio % is 3.86%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Central Proteinaprima Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Central Proteinaprima Tbk (ISX:CPRO) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp57.87, compared to a current price of Rp51.00 — trading 11.9% below its estimated fair value. The current Sloan Ratio % is 3.86%. PT Central Proteinaprima Tbk's overall GF Score™ is 71/100 with 2 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 Central Proteinaprima Tbk (ISX:CPRO), the current Sloan Ratio % is 3.86% as of Mar. 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 Central Proteinaprima Tbk (ISX:CPRO) Overvalued in 2026?
Based on GuruFocus' analysis, PT Central Proteinaprima Tbk stock appears to be undervalued.
The current stock price of Rp51.00 is trading 11.9% below its estimated GF Value™ of Rp57.87.
GuruFocus considers PT Central Proteinaprima Tbk to be Modestly Undervalued.
Key valuation signals for ISX:CPRO:
Sloan Ratio %: 3.86%
GF Value™: Rp57.87 vs. price of Rp51.00 (11.9% below fair value)
No single metric tells the full story. See the ISX:CPRO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Central Proteinaprima Tbk is an Indonesia-based aquaculture company. Principally, it is engaged in integrated shrimp farming, production, and sale of shrimp, fish, and other livestock feeds. It operates in three segments: Feeds, Food products, and others, of which the majority of the revenue comes from the feeds segment. Also, it provides hatchery services. It offers animal feed products such as Irawan, Bintang, Indo Feed, Pakan Udang Galah, Pakan Udang Bestariand, and Pakan Udang Marine. The majority of the revenue is generated from the domestic market.
71GF Score
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