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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, Commercial Facilities CoK has a Sloan Ratio of -2.08%, indicating the company is in the safe zone and there is no funny business with accruals.
Commercial Facilities CoK (KUW:FACIL) 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, Commercial Facilities CoK has a Sloan Ratio of -2.08%, indicating the company is in the safe zone and there is no funny business with accruals.
Commercial Facilities CoK Sloan Ratio % Related Terms
Commercial Facilities CoK 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.
For the Credit Services subindustry, Commercial Facilities CoK'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.
Commercial Facilities CoK Sloan Ratio % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, Commercial Facilities CoK's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Commercial Facilities CoK's Sloan Ratio % falls into.
Commercial Facilities CoK 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.
Commercial Facilities CoK's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Commercial Facilities CoK's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 3.127 (Sep. 2025 ) + 4.123 (Dec. 2025 ) + 1.255 (Mar. 2026 ) + 1.161 (Jun. 2026 ) = KWD9.67 Mil.
Commercial Facilities CoK's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 3.887 (Sep. 2025 ) + 5.879 (Dec. 2025 ) + 7.23 (Mar. 2026 ) + 11.291 (Jun. 2026 ) = KWD28.29 Mil.
Commercial Facilities CoK's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0.386 (Sep. 2025 ) + -7.914 (Dec. 2025 ) + 1.253 (Mar. 2026 ) + -6.577 (Jun. 2026 ) = KWD-12.85 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.
Commercial Facilities CoK (KUW:FACIL) has a Sloan Ratio % of -2.08% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Commercial Facilities CoK and its competitors.
Is Commercial Facilities CoK's Sloan Ratio % too high?
Commercial Facilities CoK's current Sloan Ratio % is -2.08%. Overall, Commercial Facilities CoK has a GF Score™ of 8/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Commercial Facilities CoK's Sloan Ratio % compare to V and MA?
Commercial Facilities CoK's Sloan Ratio % of -2.08% can be compared against companies in the Credit Services 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 Credit Services company?
A good Sloan Ratio % depends on the Credit Services 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 Commercial Facilities CoK and its competitors. Commercial Facilities CoK's current Sloan Ratio % is -2.08%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Commercial Facilities CoK stock overvalued right now?
Based on GuruFocus' analysis, Commercial Facilities CoK (KUW:FACIL) is currently considered Modestly Overvalued. The stock's GF Value™ is KWD0.22, compared to a current price of KWD0.27 — trading 21.8% above its estimated fair value. The current Sloan Ratio % is -2.08%. Commercial Facilities CoK's overall GF Score™ is 8/100 with 9 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 Commercial Facilities CoK (KUW:FACIL), the current Sloan Ratio % is -2.08% 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 Commercial Facilities CoK (KUW:FACIL) Overvalued in 2026?
Based on GuruFocus' analysis, Commercial Facilities CoK stock appears to be overvalued.
The current stock price of KWD0.27 is trading 21.8% above its estimated GF Value™ of KWD0.22.
GuruFocus considers Commercial Facilities CoK to be Modestly Overvalued.
Key valuation signals for KUW:FACIL:
Sloan Ratio %: -2.08%
GF Value™: KWD0.22 vs. price of KWD0.27 (21.8% above fair value)
No single metric tells the full story. See the KUW:FACIL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Commercial Facilities Co SAK is a Kuwait-based company engaged in the provision of instalment credit facilities to finance consumer and commercial products. Its services include financing new and used cars, boats, marine equipment, furniture and electrical appliances, basic construction materials, and granting personal cash loans, among others. The company's services fall into four divisions, including Consumer Loans, Cash Loans, Commercial Loans, and Basic Materials Loans. The company also offers its services through online.
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