Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Arif Habib's Sloan Ratio for the quarter that ended in Mar. 2026 was 1.19%.
As of Mar. 2026, Arif Habib has a Sloan Ratio of 1.19%, indicating the company is in the safe zone and there is no funny business with accruals.
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, Arif Habib has a Sloan Ratio of 1.19%, indicating the company is in the safe zone and there is no funny business with accruals.
Arif Habib Sloan Ratio % Related Terms
Arif Habib Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Arif Habib's Sloan Ratio % can be seen below:
* 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.
For the Utilities - Renewable subindustry, Arif Habib'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.
Arif Habib Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Arif Habib's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Arif Habib's Sloan Ratio % falls into.
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.
Arif Habib's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
Arif Habib's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 2895.959 (Jun. 2025 ) + 4217.015 (Sep. 2025 ) + 2141.492 (Dec. 2025 ) + 2924.202 (Mar. 2026 ) = ₨12,179 Mil.
Arif Habib's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -386.971 (Jun. 2025 ) + 3942.551 (Sep. 2025 ) + 172.478 (Dec. 2025 ) + -426.188 (Mar. 2026 ) = ₨3,302 Mil.
Arif Habib's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 1318.759 (Jun. 2025 ) + 1886.398 (Sep. 2025 ) + 743.047 (Dec. 2025 ) + 3956.046 (Mar. 2026 ) = ₨7,904 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.
Arif Habib (KAR:AHCL) has a Sloan Ratio % of 1.19% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Arif Habib and its competitors.
Is Arif Habib's Sloan Ratio % too high?
Arif Habib's current Sloan Ratio % is 1.19%. Overall, Arif Habib has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Arif Habib's Sloan Ratio % compare to competitors?
Arif Habib's Sloan Ratio % of 1.19% can be compared against companies in the Utilities - Independent Power Producers 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 an Utilities - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers 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 Arif Habib and its competitors. Arif Habib's current Sloan Ratio % is 1.19%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arif Habib stock overvalued right now?
Based on GuruFocus' analysis, Arif Habib (KAR:AHCL) is currently considered Significantly Overvalued. The stock's GF Value™ is ₨6.73, compared to a current price of ₨16.33 — trading 142.6% above its estimated fair value. The current Sloan Ratio % is 1.19%. Arif Habib's overall GF Score™ is 60/100 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 Arif Habib (KAR:AHCL), the current Sloan Ratio % is 1.19% 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 Arif Habib (KAR:AHCL) Overvalued in 2026?
Based on GuruFocus' analysis, Arif Habib stock appears to be overvalued.
The current stock price of ₨16.33 is trading 142.6% above its estimated GF Value™ of ₨6.73.
GuruFocus considers Arif Habib to be Significantly Overvalued.
Key valuation signals for KAR:AHCL:
Sloan Ratio %: 1.19%
GF Value™: ₨6.73 vs. price of ₨16.33 (142.6% above fair value)
No single metric tells the full story. See the KAR:AHCL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Arif Habib Corp Ltd generates and sells electricity in Pakistan. It is also engaged in providing equity and debt brokerage, as well as corporate finance services to institutional, corporate, high-net-worth, and retail clients. Its segments are Capital market operations; Brokerage; Energy Development, and Others. The firm generates the majority of revenue from the Energy segment. The Energy segment is engaged in energy development. The brokerage segment is engaged in brokerage, underwriting, corporate consultancy, research, and corporate finance services. Capital market operations segment is engaged in trading of equity securities and maintaining strategic and trading portfolios. Others include assets of RCPL.
60GF Score
Get the complete analysis for KAR:AHCL
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
KAR:AHCL has been successfully added to your 
