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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 Cisadanewit Raya Tbk has a Sloan Ratio of 3.49%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Cisadanewit Raya Tbk (ISX:CSRA) 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 Cisadanewit Raya Tbk has a Sloan Ratio of 3.49%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Cisadanewit Raya Tbk Sloan Ratio % Related Terms
PT Cisadanewit Raya 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:CSRA vs ADM, BG, TSN: Sloan Ratio % Comparison
For the Farm Products subindustry, PT Cisadanewit Raya 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 Cisadanewit Raya Tbk Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Cisadanewit Raya Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT Cisadanewit Raya Tbk's Sloan Ratio % falls into.
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 Cisadanewit Raya Tbk's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
PT Cisadanewit Raya Tbk's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 63087.985 (Jun. 2025 ) + 71873.931 (Sep. 2025 ) + 54854.869 (Dec. 2025 ) + 83677.483 (Mar. 2026 ) = Rp273,494 Mil.
PT Cisadanewit Raya Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 108564.407 (Jun. 2025 ) + 142084.669 (Sep. 2025 ) + 104442.245 (Dec. 2025 ) + 96073.653 (Mar. 2026 ) = Rp451,165 Mil.
PT Cisadanewit Raya Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -57045.059 (Jun. 2025 ) + -53361.465 (Sep. 2025 ) + -89928.885 (Dec. 2025 ) + -69474.338 (Mar. 2026 ) = Rp-269,810 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 Cisadanewit Raya Tbk (ISX:CSRA) has a Sloan Ratio % of 3.49% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Cisadanewit Raya Tbk and its competitors.
Is PT Cisadanewit Raya Tbk's Sloan Ratio % too high?
PT Cisadanewit Raya Tbk's current Sloan Ratio % is 3.49%. Overall, PT Cisadanewit Raya Tbk has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Cisadanewit Raya Tbk's Sloan Ratio % compare to ADM and BG?
PT Cisadanewit Raya Tbk's Sloan Ratio % of 3.49% 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 Cisadanewit Raya Tbk and its competitors. PT Cisadanewit Raya Tbk's current Sloan Ratio % is 3.49%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Cisadanewit Raya Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Cisadanewit Raya Tbk (ISX:CSRA) is currently considered Significantly Undervalued. The stock's GF Value™ is Rp1,366.88, compared to a current price of Rp745.00 — trading 45.5% below its estimated fair value. The current Sloan Ratio % is 3.49%. PT Cisadanewit Raya Tbk's overall GF Score™ is 87/100 with 1 warning sign 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 Cisadanewit Raya Tbk (ISX:CSRA), the current Sloan Ratio % is 3.49% 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 Cisadanewit Raya Tbk (ISX:CSRA) Overvalued in 2026?
Based on GuruFocus' analysis, PT Cisadanewit Raya Tbk stock appears to be undervalued.
The current stock price of Rp745.00 is trading 45.5% below its estimated GF Value™ of Rp1,366.88.
GuruFocus considers PT Cisadanewit Raya Tbk to be Significantly Undervalued.
Key valuation signals for ISX:CSRA:
Sloan Ratio %: 3.49%
GF Value™: Rp1,366.88 vs. price of Rp745.00 (45.5% below fair value)
No single metric tells the full story. See the ISX:CSRA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Cisadane Sawit Raya Tbk develops oil palm plantations in Labuhan Batu Regency, North Sumatra Province. The company also has a palm oil mill in the plantation area to process fresh fruit bunches into crude palm oil. Its segments are Crude palm oil, Palm Kernel, and Plantation Industry. Geographically, the company operates in North Sumatra and South Sumatra.
87GF Score
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