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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.
Nexa Resources PeruA's Sloan Ratio for the quarter that ended in Jun. 2026 was 12.90%.
As of Jun. 2026, Nexa Resources PeruA has a Sloan Ratio of 12.90%, indicating there is a warning stage of accrual build up.
Nexa Resources PeruA (LIM:NEXAPEC1) 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, Nexa Resources PeruA has a Sloan Ratio of 12.90%, indicating there is a warning stage of accrual build up.
Nexa Resources PeruA Sloan Ratio % Related Terms
Nexa Resources PeruA Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Nexa Resources PeruA'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.
Nexa Resources PeruA Sloan Ratio % Competitor Comparison
For the Other Industrial Metals & Mining subindustry, Nexa Resources PeruA'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.
Nexa Resources PeruA Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Nexa Resources PeruA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Nexa Resources PeruA'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.
Nexa Resources PeruA's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Nexa Resources PeruA's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 175.927 (Sep. 2025 ) + 344.337 (Dec. 2025 ) + 306.383 (Mar. 2026 ) + 417.652 (Jun. 2026 ) = S/.1,244 Mil.
Nexa Resources PeruA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 278.169 (Sep. 2025 ) + 535.347 (Dec. 2025 ) + -145.279 (Mar. 2026 ) + 383.154 (Jun. 2026 ) = S/.1,051 Mil.
Nexa Resources PeruA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -114.263 (Sep. 2025 ) + -187.835 (Dec. 2025 ) + -112.271 (Mar. 2026 ) + -126.932 (Jun. 2026 ) = S/.-541 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.
Nexa Resources PeruA (LIM:NEXAPEC1) has a Sloan Ratio % of 12.90% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Nexa Resources PeruA and its competitors.
Is Nexa Resources PeruA's Sloan Ratio % too high?
Nexa Resources PeruA's current Sloan Ratio % is 12.90%. Overall, Nexa Resources PeruA has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nexa Resources PeruA's Sloan Ratio % compare to competitors?
Nexa Resources PeruA's Sloan Ratio % of 12.90% 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 Nexa Resources PeruA and its competitors. Nexa Resources PeruA's current Sloan Ratio % is 12.90%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nexa Resources PeruA stock overvalued right now?
Based on GuruFocus' analysis, Nexa Resources PeruA (LIM:NEXAPEC1) is currently considered Significantly Overvalued. The stock's GF Value™ is S/.2.60, compared to a current price of S/.4.42 — trading 70% above its estimated fair value. The current Sloan Ratio % is 12.90%. Nexa Resources PeruA's overall GF Score™ is 68/100 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 Nexa Resources PeruA (LIM:NEXAPEC1), the current Sloan Ratio % is 12.90% 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 Nexa Resources PeruA (LIM:NEXAPEC1) Overvalued in 2026?
Based on GuruFocus' analysis, Nexa Resources PeruA stock appears to be overvalued.
The current stock price of S/.4.42 is trading 70% above its estimated GF Value™ of S/.2.60.
GuruFocus considers Nexa Resources PeruA to be Significantly Overvalued.
Key valuation signals for LIM:NEXAPEC1:
Sloan Ratio %: 12.90%
GF Value™: S/.2.60 vs. price of S/.4.42 (70% above fair value)
No single metric tells the full story. See the LIM:NEXAPEC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nexa Resources Peru SAA is a Peruvian mining company engaged in the exploration, extraction, processing, and sale of zinc, copper, and lead concentrates with silver and gold content. A low-cost polymetallic producer in Peru, it operates three mines: Cerro Lindo in Ica, and El Porvenir and Atacocha (Pasco Complex) in Pasco. The company focuses on sustainable mining, applying environmental practices and prioritizing workforce safety. Its products include concentrated zinc, Zamac, zinc oxide, sulfuric acid, and other value-adding by-products. It has one reportable segment, Mining, covering its operations in Pasco and Ica, where by-products help reduce zinc production costs.
68GF Score
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