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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 Ingria Pratama Capitalindo Tbk has a Sloan Ratio of -0.53%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Ingria Pratama Capitalindo Tbk (ISX:GRIA) 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 Ingria Pratama Capitalindo Tbk has a Sloan Ratio of -0.53%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Ingria Pratama Capitalindo Tbk Sloan Ratio % Related Terms
PT Ingria Pratama Capitalindo 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 Ingria Pratama Capitalindo Tbk Sloan Ratio % Chart
PT Ingria Pratama Capitalindo Tbk Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, PT Ingria Pratama Capitalindo 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 Ingria Pratama Capitalindo Tbk Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, PT Ingria Pratama Capitalindo Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT Ingria Pratama Capitalindo Tbk's Sloan Ratio % falls into.
PT Ingria Pratama Capitalindo 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 Ingria Pratama Capitalindo Tbk's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 2552.011829 (Sep. 2025 ) + 3805.268126 (Dec. 2025 ) + -1114.65813 (Mar. 2026 ) + 1607.213221 (Jun. 2026 ) = Rp6,850 Mil.
PT Ingria Pratama Capitalindo Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 9821.973413 (Sep. 2025 ) + -4420.376786 (Dec. 2025 ) + 2047.772231 (Mar. 2026 ) + 7425.384397 (Jun. 2026 ) = Rp14,875 Mil.
PT Ingria Pratama Capitalindo Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -935.055063 (Sep. 2025 ) + 4998.569075 (Dec. 2025 ) + -5718.679458 (Mar. 2026 ) + -3927.316037 (Jun. 2026 ) = Rp-5,582 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 Ingria Pratama Capitalindo Tbk (ISX:GRIA) has a Sloan Ratio % of -0.53% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Ingria Pratama Capitalindo Tbk and its competitors.
Is PT Ingria Pratama Capitalindo Tbk's Sloan Ratio % too high?
PT Ingria Pratama Capitalindo Tbk's current Sloan Ratio % is -0.53%. Overall, PT Ingria Pratama Capitalindo Tbk has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT Ingria Pratama Capitalindo Tbk's Sloan Ratio % compare to competitors?
PT Ingria Pratama Capitalindo Tbk's Sloan Ratio % of -0.53% 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 Ingria Pratama Capitalindo Tbk and its competitors. PT Ingria Pratama Capitalindo Tbk's current Sloan Ratio % is -0.53%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Ingria Pratama Capitalindo Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Ingria Pratama Capitalindo Tbk (ISX:GRIA) is currently considered Significantly Overvalued. The stock's GF Value™ is Rp100.90, compared to a current price of Rp183.00 — trading 81.4% above its estimated fair value. The current Sloan Ratio % is -0.53%. PT Ingria Pratama Capitalindo Tbk's overall GF Score™ is 74/100 with 7 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 Ingria Pratama Capitalindo Tbk (ISX:GRIA), the current Sloan Ratio % is -0.53% 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 Ingria Pratama Capitalindo Tbk (ISX:GRIA) Overvalued in 2026?
Based on GuruFocus' analysis, PT Ingria Pratama Capitalindo Tbk stock appears to be overvalued.
The current stock price of Rp183.00 is trading 81.4% above its estimated GF Value™ of Rp100.90.
GuruFocus considers PT Ingria Pratama Capitalindo Tbk to be Significantly Overvalued.
Key valuation signals for ISX:GRIA:
Sloan Ratio %: -0.53%
GF Value™: Rp100.90 vs. price of Rp183.00 (81.4% above fair value)
No single metric tells the full story. See the ISX:GRIA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AddressJalan Pondok Cabe Raya No. 27, Ruko Pondok Cabe Mutiara, Desa/ Kelurahan Pondok Cabe Udi Kecamatan, Pamulang Kota, Tangerang Selatan, IDN, 15418
PT Ingria Pratama Capitalindo Tbk is a real estate development company. The company has a vision to become an integrated developer in the property business that is fully committed to providing optimal value for customers, business partners, shareholders and the community and to become the number one subsidized property developer in Indonesia. Its current projects are Esma Hill Cicalengka 2, The Valley of Esma, Gria Panorama Cimanggung, Griya Panorama Sumedang, and others. The company operates in only one business segment, real estate developers. Geographically, the company operates in East Kalimantan; West Java; and Others, of which it derives maximum revenue from East Kalimantan.
74GF Score
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