Fauji Fertilizer Co (KAR:FFC) Sloan Ratio %: 0.66% (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

KAR:FFC Fauji Fertilizer Co Ltd KAR:FFC
93 GF Score
Price ₨583.48
GF Value ₨438.63
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Fauji Fertilizer Co Sloan Ratio %?

Fauji Fertilizer Co KAR:FFC -0.05% 93 Sloan Ratio % is 0.66% as of Mar. 2026. GuruFocus rates KAR:FFC with a GF Score™ of 93/100 and a GF Value™ of ₨438.63 (Significantly Overvalued). The stock has 4 warning signs investors should review.

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.

Fauji Fertilizer Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.66%.

As of Mar. 2026, Fauji Fertilizer Co has a Sloan Ratio of 0.66%, indicating the company is in the safe zone and there is no funny business with accruals.


Fauji Fertilizer Co  (KAR:FFC) 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.

According to How to Beat the Market with the Sloan Ratio:

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, Fauji Fertilizer Co has a Sloan Ratio of 0.66%, indicating the company is in the safe zone and there is no funny business with accruals.


Fauji Fertilizer Co Sloan Ratio % Related Terms


Fauji Fertilizer Co Sloan Ratio % Historical Data

* Premium members only.

The historical data trend for Fauji Fertilizer Co'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.

Fauji Fertilizer Co Sloan Ratio % Chart

Fauji Fertilizer Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Sloan Ratio %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.28 6.91 -4.19 -5.07 6.98

Fauji Fertilizer Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Sloan Ratio % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4.31 8.13 2.85 6.98 0.66

KAR:FFC vs CTVA, CF, MOS: Sloan Ratio % Comparison

For the Agricultural Inputs subindustry, Fauji Fertilizer Co'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.


Fauji Fertilizer Co Sloan Ratio % vs Agriculture Industry

For the Agriculture industry and Basic Materials sector, Fauji Fertilizer Co's Sloan Ratio % distribution charts can be found below:

* The bar in red indicates where Fauji Fertilizer Co's Sloan Ratio % falls into.


KAR:FFC
93GF Score
Fauji Fertilizer Co Ltd KAR:FFC
Sloan Ratio % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fauji Fertilizer Co 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.

Fauji Fertilizer Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Sloan Ratio=(Net Income (A: Dec. 2025 )-Cash Flow from Operations (A: Dec. 2025 )
-Cash Flow from Investing (A: Dec. 2025 ))/Total Assets (A: Dec. 2025 )
=(83170.819-53550.844
--13192.148)/613298.162
=6.98%

Fauji Fertilizer Co's Sloan Ratio for the quarter that ended in Mar. 2026 is calculated as

Sloan Ratio=(Net Income (TTM)-Cash Flow from Operations (TTM))
-Cash Flow from Investing (TTM))/Total Assets (Q: Mar. 2026 )
=(85364.912-103480.242
--22198.809)/618446.892
=0.66%

Fauji Fertilizer Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 19683.73 (Jun. 2025 ) + 24534.605 (Sep. 2025 ) + 21551.675 (Dec. 2025 ) + 19594.902 (Mar. 2026 ) = ₨85,365 Mil.
Fauji Fertilizer Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 6860.319 (Jun. 2025 ) + 47030.95 (Sep. 2025 ) + 33925.021 (Dec. 2025 ) + 15663.952 (Mar. 2026 ) = ₨103,480 Mil.
Fauji Fertilizer Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -4600.93 (Jun. 2025 ) + -1659.543 (Sep. 2025 ) + -6086.222 (Dec. 2025 ) + -9852.114 (Mar. 2026 ) = ₨-22,199 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.

Frequently Asked Questions Learn more about Sloan Ratio % →
What does a Sloan Ratio % of 0.66% mean?
Fauji Fertilizer Co (KAR:FFC) has a Sloan Ratio % of 0.66% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Fauji Fertilizer Co and its competitors.
Is Fauji Fertilizer Co's Sloan Ratio % too high?
Fauji Fertilizer Co's current Sloan Ratio % is 0.66%. Overall, Fauji Fertilizer Co has a GF Score™ of 93/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Fauji Fertilizer Co's Sloan Ratio % compare to CTVA and CF?
Fauji Fertilizer Co's Sloan Ratio % of 0.66% can be compared against companies in the Agriculture 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 Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 Fauji Fertilizer Co and its competitors. Fauji Fertilizer Co's current Sloan Ratio % is 0.66%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fauji Fertilizer Co stock overvalued right now?
Based on GuruFocus' analysis, Fauji Fertilizer Co (KAR:FFC) is currently considered Significantly Overvalued. The stock's GF Value™ is ₨438.63, compared to a current price of ₨583.48 — trading 33% above its estimated fair value. The current Sloan Ratio % is 0.66%. Fauji Fertilizer Co's overall GF Score™ is 93/100 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 Fauji Fertilizer Co (KAR:FFC), the current Sloan Ratio % is 0.66% 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 Fauji Fertilizer Co (KAR:FFC) Overvalued in 2026?

Based on GuruFocus' analysis, Fauji Fertilizer Co stock appears to be overvalued. The current stock price of ₨583.48 is trading 33% above its estimated GF Value™ of ₨438.63. GuruFocus considers Fauji Fertilizer Co to be Significantly Overvalued.

Key valuation signals for KAR:FFC:

  • Sloan Ratio %: 0.66%
  • GF Value™: ₨438.63 vs. price of ₨583.48 (33% above fair value)
  • GF Score™: 93/100 with 4 warning signs

No single metric tells the full story. See the KAR:FFC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Fauji Fertilizer Co Business Description

Address 156 - The Mall, Rawalpindi Cantt, Sona Tower, Rawalpindi, PB, PAK
Fauji Fertilizer Co Ltd is a urea manufacturing company. The company's operating segment includes Fertilizers; Power; Food and Technical Services. It generates maximum revenue from the Fertilizers segment. The Fertilizers segment includes buying, manufacturing, and distributing fertilizer. Its Power segment includes producing and selling power, The Food segment includes processing fresh and frozen fruits, vegetables, frozen cooked and semi-cooked food, and the Technical Services segment is engaged in the provision of technical, maintenance, operations, inspection, and IT services.
93GF Score

Get the complete analysis for KAR:FFC

Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₨583.48
Price
₨438.63
GF Value