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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.
Pak Elektron's Sloan Ratio for the quarter that ended in Jun. 2026 was 5.23%.
As of Jun. 2026, Pak Elektron has a Sloan Ratio of 5.23%, 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 Jun. 2026, Pak Elektron has a Sloan Ratio of 5.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Pak Elektron Sloan Ratio % Related Terms
Pak Elektron Sloan Ratio % Historical Data
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The historical data trend for Pak Elektron'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 Consumer Electronics subindustry, Pak Elektron'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.
Pak Elektron Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Pak Elektron's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Pak Elektron'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.
Pak Elektron's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Pak Elektron's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 681.34 (Sep. 2025 ) + 792.696 (Dec. 2025 ) + 869.463 (Mar. 2026 ) + 1749.315 (Jun. 2026 ) = ₨4,093 Mil.
Pak Elektron's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -2023.193 (Sep. 2025 ) + -3428.865 (Dec. 2025 ) + 3520.391 (Mar. 2026 ) + 4269.865 (Jun. 2026 ) = ₨2,338 Mil.
Pak Elektron's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -538.699 (Sep. 2025 ) + -792.716 (Dec. 2025 ) + -338.605 (Mar. 2026 ) + -1054.383 (Jun. 2026 ) = ₨-2,724 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.
Pak Elektron (KAR:PAEL) has a Sloan Ratio % of 5.23% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Pak Elektron and its competitors.
Is Pak Elektron's Sloan Ratio % too high?
Pak Elektron's current Sloan Ratio % is 5.23%. Overall, Pak Elektron has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pak Elektron's Sloan Ratio % compare to AAPL?
Pak Elektron's Sloan Ratio % of 5.23% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Pak Elektron and its competitors. Pak Elektron's current Sloan Ratio % is 5.23%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pak Elektron stock overvalued right now?
Based on GuruFocus' analysis, Pak Elektron (KAR:PAEL) is currently considered Modestly Undervalued. The stock's GF Value™ is ₨43.14, compared to a current price of ₨36.84 — trading 14.6% below its estimated fair value. The current Sloan Ratio % is 5.23%. Pak Elektron's overall GF Score™ is 82/100 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 Pak Elektron (KAR:PAEL), the current Sloan Ratio % is 5.23% 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 Pak Elektron (KAR:PAEL) Overvalued in 2026?
Based on GuruFocus' analysis, Pak Elektron stock appears to be undervalued.
The current stock price of ₨36.84 is trading 14.6% below its estimated GF Value™ of ₨43.14.
GuruFocus considers Pak Elektron to be Modestly Undervalued.
Key valuation signals for KAR:PAEL:
Sloan Ratio %: 5.23%
GF Value™: ₨43.14 vs. price of ₨36.84 (14.6% below fair value)
No single metric tells the full story. See the KAR:PAEL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pak Elektron Ltd is a company that engages in the manufacturing and sale of electrical capital goods and domestic appliances. It operates through the following divisions: Power and Appliances: The Power division manufactures and distributes transformers, switchgear, energy meters, and engineering, procurement, and construction (EPC) contracting; The Appliances division manufactures, assembles, and distributes refrigerators, deep freezers, air conditioners, microwave ovens, LED televisions, washing machines, water dispensers, and other domestic appliances. The group generates maximum revenue from the Power division.
82GF Score
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