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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 Mar. 2026, Cerro De Pasco Resources has a Sloan Ratio of 21.79%, indicating there is a warning stage of accrual build up.
Cerro De Pasco Resources (LIM:CDPR) 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 Mar. 2026, Cerro De Pasco Resources has a Sloan Ratio of 21.79%, indicating there is a warning stage of accrual build up.
Cerro De Pasco Resources Sloan Ratio % Related Terms
Cerro De Pasco Resources 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.
Cerro De Pasco Resources Sloan Ratio % Competitor Comparison
For the Other Industrial Metals & Mining subindustry, Cerro De Pasco Resources'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.
Cerro De Pasco Resources Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Cerro De Pasco Resources's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cerro De Pasco Resources's Sloan Ratio % falls into.
Cerro De Pasco Resources 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.
Cerro De Pasco Resources's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Cerro De Pasco Resources's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -1.53 (Jun. 2025 ) + -1.806 (Sep. 2025 ) + -0.457 (Dec. 2025 ) + -0.317 (Mar. 2026 ) = $-4.11 Mil.
Cerro De Pasco Resources's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -1.915 (Jun. 2025 ) + -1.459 (Sep. 2025 ) + -1.196 (Dec. 2025 ) + -1.015 (Mar. 2026 ) = $-5.59 Mil.
Cerro De Pasco Resources's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.173 (Jun. 2025 ) + -0.604 (Sep. 2025 ) + -0.983 (Dec. 2025 ) + -3.847 (Mar. 2026 ) = $-5.61 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.
Cerro De Pasco Resources (LIM:CDPR) has a Sloan Ratio % of 21.79% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cerro De Pasco Resources and its competitors.
Is Cerro De Pasco Resources' Sloan Ratio % too high?
Cerro De Pasco Resources' current Sloan Ratio % is 21.79%. Overall, Cerro De Pasco Resources has a GF Score™ of 11/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cerro De Pasco Resources' Sloan Ratio % compare to competitors?
Cerro De Pasco Resources' Sloan Ratio % of 21.79% can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Sloan Ratio % depends on the Metals & Mining 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 Cerro De Pasco Resources and its competitors. Cerro De Pasco Resources's current Sloan Ratio % is 21.79%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cerro De Pasco Resources stock overvalued right now?
Based on GuruFocus' analysis, Cerro De Pasco Resources (LIM:CDPR) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.06, compared to a current price of $0.45 — trading 650% above its estimated fair value. The current Sloan Ratio % is 21.79%. Cerro De Pasco Resources' overall GF Score™ is 11/100 with 1 warning sign 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 Cerro De Pasco Resources (LIM:CDPR), the current Sloan Ratio % is 21.79% 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 Cerro De Pasco Resources (LIM:CDPR) Overvalued in 2026?
Based on GuruFocus' analysis, Cerro De Pasco Resources stock appears to be overvalued.
The current stock price of $0.45 is trading 650% above its estimated GF Value™ of $0.06.
GuruFocus considers Cerro De Pasco Resources to be Significantly Overvalued.
Key valuation signals for LIM:CDPR:
Sloan Ratio %: 21.79%
GF Value™: $0.06 vs. price of $0.45 (650% above fair value)
No single metric tells the full story. See the LIM:CDPR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cerro De Pasco Resources Inc is a natural resource company engaged in acquiring and exploring mineral properties above-ground in Central Peru. Its assets comprise the mineral tailings (Quiulacocha) and stockpiles (Excelsior) of its El Metalurgista mining concession, a mine that has yielded tonnes of ore. The Quiulacocha Tailings Storage Facility covers tonnes of material processed. Its minimal mining costs due to surface-level material and current reprocessing capacity at adjacent plants, CDPR's Quiulacocha Project stands out as one of Peru's key mining initiatives, providing economic and environmental benefits in alignment with the needs of the local community.
11GF Score
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