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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.
EFU General Insurance's Sloan Ratio for the quarter that ended in Jun. 2026 was 1.07%.
As of Jun. 2026, EFU General Insurance has a Sloan Ratio of 1.07%, indicating the company is in the safe zone and there is no funny business with accruals.
EFU General Insurance (KAR:EFUG) 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, EFU General Insurance has a Sloan Ratio of 1.07%, indicating the company is in the safe zone and there is no funny business with accruals.
EFU General Insurance Sloan Ratio % Related Terms
EFU General Insurance Sloan Ratio % Historical Data
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The historical data trend for EFU General Insurance'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.
KAR:EFUG vs CB, PGR, TRV: Sloan Ratio % Comparison
For the Insurance - Property & Casualty subindustry, EFU General Insurance'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.
EFU General Insurance Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, EFU General Insurance's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where EFU General Insurance'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.
EFU General Insurance's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
EFU General Insurance's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 1869.043 (Sep. 2025 ) + 1310.231 (Dec. 2025 ) + 1115.293 (Mar. 2026 ) + 1541.14 (Jun. 2026 ) = ₨5,836 Mil.
EFU General Insurance's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -5575.465 (Sep. 2025 ) + -1562.587 (Dec. 2025 ) + -3038.408 (Mar. 2026 ) + -2865.128 (Jun. 2026 ) = ₨-13,042 Mil.
EFU General Insurance's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 8857.923 (Sep. 2025 ) + 1185.323 (Dec. 2025 ) + 1977.684 (Mar. 2026 ) + 2718.621 (Jun. 2026 ) = ₨14,740 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.
EFU General Insurance (KAR:EFUG) has a Sloan Ratio % of 1.07% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on EFU General Insurance and its competitors.
Is EFU General Insurance's Sloan Ratio % too high?
EFU General Insurance's current Sloan Ratio % is 1.07%. Overall, EFU General Insurance has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does EFU General Insurance's Sloan Ratio % compare to CB and PGR?
EFU General Insurance's Sloan Ratio % of 1.07% can be compared against companies in the Insurance 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 Insurance company?
A good Sloan Ratio % depends on the Insurance 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 EFU General Insurance and its competitors. EFU General Insurance's current Sloan Ratio % is 1.07%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EFU General Insurance stock overvalued right now?
Based on GuruFocus' analysis, EFU General Insurance (KAR:EFUG) is currently considered Fairly Valued. The stock's GF Value™ is ₨141.01, compared to a current price of ₨130.21 — trading 7.7% below its estimated fair value. The current Sloan Ratio % is 1.07%. EFU General Insurance's overall GF Score™ is 62/100 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 EFU General Insurance (KAR:EFUG), the current Sloan Ratio % is 1.07% 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 EFU General Insurance (KAR:EFUG) Overvalued in 2026?
Based on GuruFocus' analysis, EFU General Insurance stock appears to be undervalued.
The current stock price of ₨130.21 is trading 7.7% below its estimated GF Value™ of ₨141.01.
GuruFocus considers EFU General Insurance to be Fairly Valued.
Key valuation signals for KAR:EFUG:
Sloan Ratio %: 1.07%
GF Value™: ₨141.01 vs. price of ₨130.21 (7.7% below fair value)
No single metric tells the full story. See the KAR:EFUG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
EFU General Insurance Ltd is a non-life insurer in Pakistan, providing insurance and takaful solutions to commercial, industrial, and individual clients across retail, SME, and corporate segments. Its product portfolio includes Fire and Property Damage, Marine, Aviation and Transport, Motor, Miscellaneous insurance, and Window Takaful. Fire and Property Damage, the maximum revenue segment, covers risks such as fire, earthquake, flood, explosion, machinery breakdown, boiler damage, and business interruption, compensating customers for property loss or damage and loss of earnings. Other segments include Marine, Aviation and Transport, Motor, and Miscellaneous, with the majority of revenue generated from Pakistan.
62GF 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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