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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.
PT Perusahaan Terbatas Pollux Hotels Group Tbk (ISX:POLI) 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 Perusahaan Terbatas Pollux Hotels Group Tbk has a Sloan Ratio of 1.16%, indicating the company is in the safe zone and there is no funny business with accruals.
PT Perusahaan Terbatas Pollux Hotels Group Tbk Sloan Ratio % Related Terms
PT Perusahaan Terbatas Pollux Hotels Group 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 Perusahaan Terbatas Pollux Hotels Group Tbk Sloan Ratio % Chart
PT Perusahaan Terbatas Pollux Hotels Group Tbk Annual Data
PT Perusahaan Terbatas Pollux Hotels Group Tbk Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, PT Perusahaan Terbatas Pollux Hotels Group 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 Perusahaan Terbatas Pollux Hotels Group Tbk Sloan Ratio % vs Real Estate Industry
PT Perusahaan Terbatas Pollux Hotels Group 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.
* 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 Perusahaan Terbatas Pollux Hotels Group Tbk (ISX:POLI) has a Sloan Ratio % of 1.16% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT Perusahaan Terbatas Pollux Hotels Group Tbk and its competitors.
Is PT Perusahaan Terbatas Pollux Hotels Group Tbk's Sloan Ratio % too high?
PT Perusahaan Terbatas Pollux Hotels Group Tbk's current Sloan Ratio % is 1.16%. Overall, PT Perusahaan Terbatas Pollux Hotels Group Tbk has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Perusahaan Terbatas Pollux Hotels Group Tbk's Sloan Ratio % compare to competitors?
PT Perusahaan Terbatas Pollux Hotels Group Tbk's Sloan Ratio % of 1.16% 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 Perusahaan Terbatas Pollux Hotels Group Tbk and its competitors. PT Perusahaan Terbatas Pollux Hotels Group Tbk's current Sloan Ratio % is 1.16%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Perusahaan Terbatas Pollux Hotels Group Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Perusahaan Terbatas Pollux Hotels Group Tbk (ISX:POLI) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp1,060.26, compared to a current price of Rp800.00 — trading 24.5% below its estimated fair value. The current Sloan Ratio % is 1.16%. PT Perusahaan Terbatas Pollux Hotels Group Tbk's overall GF Score™ is 83/100 with 4 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 Perusahaan Terbatas Pollux Hotels Group Tbk (ISX:POLI), the current Sloan Ratio % is 1.16% 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 Perusahaan Terbatas Pollux Hotels Group Tbk (ISX:POLI) Overvalued in 2026?
Based on GuruFocus' analysis, PT Perusahaan Terbatas Pollux Hotels Group Tbk stock appears to be undervalued.
The current stock price of Rp800.00 is trading 24.5% below its estimated GF Value™ of Rp1,060.26.
GuruFocus considers PT Perusahaan Terbatas Pollux Hotels Group Tbk to be Modestly Undervalued.
Key valuation signals for ISX:POLI:
Sloan Ratio %: 1.16%
GF Value™: Rp1,060.26 vs. price of Rp800.00 (24.5% below fair value)
No single metric tells the full story. See the ISX:POLI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Perusahaan Terbatas Pollux Hotels Group Tbk is engaged in the real estate sector. The company has 11 operational property assets, namely: Paragon Mall, Central City Mall, Marquis de Lafayette Mall, Po Hotel, Merbabu Hotel, Louis Kienne Hotel Simpang Lima, Louis Kienne Hotel Pandanaran, Louis Kienne Hotel Pemuda, W/R Residence Apartment, The Pinnacle Apartment, and Marquis de Lafayette Apartment. The company's revenue components include shopping centers, hospitality, development, and other revenues. The company generates the majority of its revenue from shopping centers, followed by hospitality. The operating segments of the company include Mall, Developer, Hotel, and Administrator.
83GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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