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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 IMC Pelita Logistik Tbk has a Sloan Ratio of -0.60%, indicating the company is in the safe zone and there is no funny business with accruals.
PT IMC Pelita Logistik Tbk (ISX:PSSI) 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 IMC Pelita Logistik Tbk has a Sloan Ratio of -0.60%, indicating the company is in the safe zone and there is no funny business with accruals.
PT IMC Pelita Logistik Tbk Sloan Ratio % Related Terms
PT IMC Pelita Logistik 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 IMC Pelita Logistik Tbk Sloan Ratio % Competitor Comparison
For the Marine Shipping subindustry, PT IMC Pelita Logistik 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 IMC Pelita Logistik Tbk Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, PT IMC Pelita Logistik Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT IMC Pelita Logistik Tbk's Sloan Ratio % falls into.
PT IMC Pelita Logistik 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 IMC Pelita Logistik Tbk's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -99.049 (Sep. 2025 ) + -21418.535 (Dec. 2025 ) + -21703.432 (Mar. 2026 ) + -12309.048 (Jun. 2026 ) = Rp-55,530 Mil.
PT IMC Pelita Logistik Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 86783.545 (Sep. 2025 ) + 12847.78 (Dec. 2025 ) + 20281.366 (Mar. 2026 ) + 47928.246 (Jun. 2026 ) = Rp167,841 Mil.
PT IMC Pelita Logistik Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -209323.825 (Sep. 2025 ) + 199199.06 (Dec. 2025 ) + 32656.723 (Mar. 2026 ) + -227493.433 (Jun. 2026 ) = Rp-204,961 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 IMC Pelita Logistik Tbk (ISX:PSSI) has a Sloan Ratio % of -0.60% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT IMC Pelita Logistik Tbk and its competitors.
Is PT IMC Pelita Logistik Tbk's Sloan Ratio % too high?
PT IMC Pelita Logistik Tbk's current Sloan Ratio % is -0.60%. Overall, PT IMC Pelita Logistik Tbk has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does PT IMC Pelita Logistik Tbk's Sloan Ratio % compare to competitors?
PT IMC Pelita Logistik Tbk's Sloan Ratio % of -0.60% 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 IMC Pelita Logistik Tbk and its competitors. PT IMC Pelita Logistik Tbk's current Sloan Ratio % is -0.60%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT IMC Pelita Logistik Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT IMC Pelita Logistik Tbk (ISX:PSSI) is currently considered Significantly Overvalued. The stock's GF Value™ is Rp262.16, compared to a current price of Rp344.00 — trading 31.2% above its estimated fair value. The current Sloan Ratio % is -0.60%. PT IMC Pelita Logistik Tbk's overall GF Score™ is 72/100 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 IMC Pelita Logistik Tbk (ISX:PSSI), the current Sloan Ratio % is -0.60% 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 IMC Pelita Logistik Tbk (ISX:PSSI) Overvalued in 2026?
Based on GuruFocus' analysis, PT IMC Pelita Logistik Tbk stock appears to be overvalued.
The current stock price of Rp344.00 is trading 31.2% above its estimated GF Value™ of Rp262.16.
GuruFocus considers PT IMC Pelita Logistik Tbk to be Significantly Overvalued.
Key valuation signals for ISX:PSSI:
Sloan Ratio %: -0.60%
GF Value™: Rp262.16 vs. price of Rp344.00 (31.2% above fair value)
No single metric tells the full story. See the ISX:PSSI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT IMC Pelita Logistik Tbk engages in sea freight services, holding activities and other management consulting in Indonesia. The company has three segments: Time charter of tugboats and barges, Floating loading facilities, and Motor vessels. The company generates a majority of its revenue from the Floating loading facilities segment, which includes the provision of floating loading facilities and floating cranes that support loading and moving activities, in the waters in the transhipment process.
72GF Score
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