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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 Indonesia Kendaraan Terminal Tbk has a Sloan Ratio of -7.08%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Indonesia Kendaraan Terminal Tbk (ISX:IPCC) 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 Indonesia Kendaraan Terminal Tbk has a Sloan Ratio of -7.08%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Indonesia Kendaraan Terminal Tbk Sloan Ratio % Related Terms
PT Indonesia Kendaraan Terminal 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 Indonesia Kendaraan Terminal Tbk Sloan Ratio % Chart
ISX:IPCC vs UPS, FDX, JBHT: Sloan Ratio % Comparison
For the Integrated Freight & Logistics subindustry, PT Indonesia Kendaraan Terminal 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 Indonesia Kendaraan Terminal Tbk Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, PT Indonesia Kendaraan Terminal Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT Indonesia Kendaraan Terminal Tbk's Sloan Ratio % falls into.
PT Indonesia Kendaraan Terminal 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 Indonesia Kendaraan Terminal Tbk's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 62675.757 (Jun. 2025 ) + 76450.065 (Sep. 2025 ) + 66215.97 (Dec. 2025 ) + 52811.729 (Mar. 2026 ) = Rp258,154 Mil.
PT Indonesia Kendaraan Terminal Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 84078.814 (Jun. 2025 ) + 128898.217 (Sep. 2025 ) + 125185.099 (Dec. 2025 ) + 68842.499 (Mar. 2026 ) = Rp407,005 Mil.
PT Indonesia Kendaraan Terminal Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -3319.324 (Jun. 2025 ) + -2143.628 (Sep. 2025 ) + 2371.32 (Dec. 2025 ) + -1249.14 (Mar. 2026 ) = Rp-4,341 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 Indonesia Kendaraan Terminal Tbk (ISX:IPCC) has a Sloan Ratio % of -7.08% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Indonesia Kendaraan Terminal Tbk and its competitors.
Is PT Indonesia Kendaraan Terminal Tbk's Sloan Ratio % too high?
PT Indonesia Kendaraan Terminal Tbk's current Sloan Ratio % is -7.08%. Overall, PT Indonesia Kendaraan Terminal Tbk has a GF Score™ of 92/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT Indonesia Kendaraan Terminal Tbk's Sloan Ratio % compare to UPS and FDX?
PT Indonesia Kendaraan Terminal Tbk's Sloan Ratio % of -7.08% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Indonesia Kendaraan Terminal Tbk and its competitors. PT Indonesia Kendaraan Terminal Tbk's current Sloan Ratio % is -7.08%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Indonesia Kendaraan Terminal Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Indonesia Kendaraan Terminal Tbk (ISX:IPCC) is currently considered Significantly Overvalued. The stock's GF Value™ is Rp913.64, compared to a current price of Rp1,205.00 — trading 31.9% above its estimated fair value. The current Sloan Ratio % is -7.08%. PT Indonesia Kendaraan Terminal Tbk's overall GF Score™ is 92/100 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 Indonesia Kendaraan Terminal Tbk (ISX:IPCC), the current Sloan Ratio % is -7.08% 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 Indonesia Kendaraan Terminal Tbk (ISX:IPCC) Overvalued in 2026?
Based on GuruFocus' analysis, PT Indonesia Kendaraan Terminal Tbk stock appears to be overvalued.
The current stock price of Rp1,205.00 is trading 31.9% above its estimated GF Value™ of Rp913.64.
GuruFocus considers PT Indonesia Kendaraan Terminal Tbk to be Significantly Overvalued.
Key valuation signals for ISX:IPCC:
Sloan Ratio %: -7.08%
GF Value™: Rp913.64 vs. price of Rp1,205.00 (31.9% above fair value)
No single metric tells the full story. See the ISX:IPCC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Indonesia Kendaraan Terminal Tbk Business Description
PT Indonesia Kendaraan Terminal Tbk is an Indonesia-based company that engages in the provision of vehicle terminal services and goods services. The company offers stevedoring, cargodoring, receiving, delivery, terminal Handling, value-added services, sea toll Services, and other loading and unloading services. The company operates in two segments namely terminal services & cargo services; miscellaneous, facilities & utility services, and non-segment, from which, terminal services & cargo services account for the majority of the revenue. The company's geographical segments include Jakarta, North Sumatra, South Sulawes, West Kalimatan, East Kalimatan, South Kalimatan, and East Java, out of which the majority of the revenue is generated from Jakarta.
92GF Score
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