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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, Combined Group Contracting K C has a Sloan Ratio of 1.11%, indicating the company is in the safe zone and there is no funny business with accruals.
Combined Group Contracting K C (KUW:CGC) 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, Combined Group Contracting K C has a Sloan Ratio of 1.11%, indicating the company is in the safe zone and there is no funny business with accruals.
Combined Group Contracting K C Sloan Ratio % Related Terms
Combined Group Contracting K C 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.
Combined Group Contracting K C Sloan Ratio % Chart
KUW:CGC vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Combined Group Contracting K C'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.
Combined Group Contracting K C Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Combined Group Contracting K C's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Combined Group Contracting K C's Sloan Ratio % falls into.
Combined Group Contracting K C 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.
Combined Group Contracting K C's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 9.212 (Sep. 2025 ) + 2.246 (Dec. 2025 ) + 1.635 (Mar. 2026 ) + 4.076 (Jun. 2026 ) = KWD17.2 Mil.
Combined Group Contracting K C's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -2.766 (Sep. 2025 ) + 22.131 (Dec. 2025 ) + 2.374 (Mar. 2026 ) + 12.985 (Jun. 2026 ) = KWD34.7 Mil.
Combined Group Contracting K C's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -4.664 (Sep. 2025 ) + -7.781 (Dec. 2025 ) + -3.294 (Mar. 2026 ) + -5.07 (Jun. 2026 ) = KWD-20.8 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.
Combined Group Contracting K C (KUW:CGC) has a Sloan Ratio % of 1.11% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Combined Group Contracting K C and its competitors.
Is Combined Group Contracting K C's Sloan Ratio % too high?
Combined Group Contracting K C's current Sloan Ratio % is 1.11%. Overall, Combined Group Contracting K C has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Combined Group Contracting K C's Sloan Ratio % compare to PWR and FIX?
Combined Group Contracting K C's Sloan Ratio % of 1.11% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Combined Group Contracting K C and its competitors. Combined Group Contracting K C's current Sloan Ratio % is 1.11%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Combined Group Contracting K C stock overvalued right now?
Based on GuruFocus' analysis, Combined Group Contracting K C (KUW:CGC) is currently considered Modestly Undervalued. The stock's GF Value™ is KWD1.12, compared to a current price of KWD0.91 — trading 18.7% below its estimated fair value. The current Sloan Ratio % is 1.11%. Combined Group Contracting K C's overall GF Score™ is 77/100 with 3 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 Combined Group Contracting K C (KUW:CGC), the current Sloan Ratio % is 1.11% 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 Combined Group Contracting K C (KUW:CGC) Overvalued in 2026?
Based on GuruFocus' analysis, Combined Group Contracting K C stock appears to be undervalued.
The current stock price of KWD0.91 is trading 18.7% below its estimated GF Value™ of KWD1.12.
GuruFocus considers Combined Group Contracting K C to be Modestly Undervalued.
Key valuation signals for KUW:CGC:
Sloan Ratio %: 1.11%
GF Value™: KWD1.12 vs. price of KWD0.91 (18.7% below fair value)
No single metric tells the full story. See the KUW:CGC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Combined Group Contracting SA K C is a Kuwait-based company engaged in the construction of residential, commercial, and governmental buildings, roads, and infrastructure, and oil and gas-related development projects. Its service centers are Ready Mix plant, Asphalt Factories, Heavy Equipment, and Service Centers. The Group is divided into functional divisions to manage its various lines of business. The Group operates mainly in the State of Kuwait and other Gulf countries. The Group's segments are: the State of Kuwait segment and the Gulf Countries segment. It generates the majority of its revenue from the State of Kuwait segment.
77GF 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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