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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 Jun. 2026, PT Perdana Gapuraprima Tbk has a Sloan Ratio of 3.72%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Perdana Gapuraprima Tbk (ISX:GPRA) 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 Perdana Gapuraprima Tbk has a Sloan Ratio of 3.72%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Perdana Gapuraprima Tbk Sloan Ratio % Related Terms
PT Perdana Gapuraprima 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 Perdana Gapuraprima Tbk Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, PT Perdana Gapuraprima 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 Perdana Gapuraprima Tbk Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, PT Perdana Gapuraprima Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT Perdana Gapuraprima Tbk's Sloan Ratio % falls into.
PT Perdana Gapuraprima 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 Perdana Gapuraprima Tbk's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 31689.361 (Sep. 2025 ) + 5010.082 (Dec. 2025 ) + 6386.689 (Mar. 2026 ) + 24175.909 (Jun. 2026 ) = Rp67,262 Mil.
PT Perdana Gapuraprima Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -5131.06 (Sep. 2025 ) + 112222.562 (Dec. 2025 ) + -12402.784 (Mar. 2026 ) + -2710.306 (Jun. 2026 ) = Rp91,978 Mil.
PT Perdana Gapuraprima Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 404.893 (Sep. 2025 ) + -95162.631 (Dec. 2025 ) + -15618.806 (Mar. 2026 ) + 11219.301 (Jun. 2026 ) = Rp-99,157 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 Perdana Gapuraprima Tbk (ISX:GPRA) has a Sloan Ratio % of 3.72% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Perdana Gapuraprima Tbk and its competitors.
Is PT Perdana Gapuraprima Tbk's Sloan Ratio % too high?
PT Perdana Gapuraprima Tbk's current Sloan Ratio % is 3.72%. Overall, PT Perdana Gapuraprima Tbk has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does PT Perdana Gapuraprima Tbk's Sloan Ratio % compare to competitors?
PT Perdana Gapuraprima Tbk's Sloan Ratio % of 3.72% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Perdana Gapuraprima Tbk and its competitors. PT Perdana Gapuraprima Tbk's current Sloan Ratio % is 3.72%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Perdana Gapuraprima Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Perdana Gapuraprima Tbk (ISX:GPRA) is currently considered Fairly Valued. The stock's GF Value™ is Rp100.87, compared to a current price of Rp111.00 — trading 10% above its estimated fair value. The current Sloan Ratio % is 3.72%. PT Perdana Gapuraprima Tbk's overall GF Score™ is 74/100 with 6 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 Perdana Gapuraprima Tbk (ISX:GPRA), the current Sloan Ratio % is 3.72% 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 Perdana Gapuraprima Tbk (ISX:GPRA) Overvalued in 2026?
Based on GuruFocus' analysis, PT Perdana Gapuraprima Tbk stock appears to be overvalued.
The current stock price of Rp111.00 is trading 10% above its estimated GF Value™ of Rp100.87.
GuruFocus considers PT Perdana Gapuraprima Tbk to be Fairly Valued.
Key valuation signals for ISX:GPRA:
Sloan Ratio %: 3.72%
GF Value™: Rp100.87 vs. price of Rp111.00 (10% above fair value)
No single metric tells the full story. See the ISX:GPRA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Perdana Gapuraprima Tbk is engaged in construction activities, including the development, maintenance, reconstruction, renovation, and modification of residential buildings such as houses, temporary housing, apartments, and condominiums, as well as the construction of residential buildings by real estate companies for sale. It is also engaged in real estate activities, including the purchase, sale, rental, and operation of owned or leased residential and non-residential properties such as apartments, houses, exhibition halls, warehouses, malls, and shopping centers, and provides furnished or unfurnished flats/apartments for permanent use on a monthly or yearly basis. Its segments are: the Residential Segment, which generates the maximum revenue, and the Commercial Property Segment.
74GF Score
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