Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Orygen PeruA's Sloan Ratio for the quarter that ended in Sep. 2025 was -1.14%.
As of Sep. 2025, Orygen PeruA has a Sloan Ratio of -1.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Orygen PeruA (LIM:ORYGENC1) 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 Sep. 2025, Orygen PeruA has a Sloan Ratio of -1.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Orygen PeruA Sloan Ratio % Related Terms
Orygen PeruA Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Orygen 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.
LIM:ORYGENC1 vs CEG, VST, NRG: Sloan Ratio % Comparison
For the Utilities - Independent Power Producers subindustry, Orygen 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.
Orygen PeruA Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Orygen PeruA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Orygen 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.
Orygen PeruA's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
Orygen PeruA's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 282.736 (Dec. 2024 ) + 213.971 (Mar. 2025 ) + 218.703 (Jun. 2025 ) + 190.232 (Sep. 2025 ) = S/.906 Mil.
Orygen PeruA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 324.848 (Dec. 2024 ) + 280.58 (Mar. 2025 ) + 460.643 (Jun. 2025 ) + 208.817 (Sep. 2025 ) = S/.1,275 Mil.
Orygen PeruA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was -89.783 (Dec. 2024 ) + -65.783 (Mar. 2025 ) + -91.655 (Jun. 2025 ) + -49.957 (Sep. 2025 ) = S/.-297 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.
Orygen PeruA (LIM:ORYGENC1) has a Sloan Ratio % of -1.14% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Orygen PeruA and its competitors.
Is Orygen PeruA's Sloan Ratio % too high?
Orygen PeruA's current Sloan Ratio % is -1.14%. Overall, Orygen PeruA has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Orygen PeruA's Sloan Ratio % compare to CEG and VST?
Orygen PeruA's Sloan Ratio % of -1.14% can be compared against companies in the Utilities - Independent Power Producers 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 an Utilities - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers 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 Orygen PeruA and its competitors. Orygen PeruA's current Sloan Ratio % is -1.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orygen PeruA stock overvalued right now?
Based on GuruFocus' analysis, Orygen PeruA (LIM:ORYGENC1) is currently considered Modestly Overvalued. The stock's GF Value™ is S/.2.53, compared to a current price of S/.2.84 — trading 12.3% above its estimated fair value. The current Sloan Ratio % is -1.14%. Orygen PeruA's overall GF Score™ is 67/100 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 Orygen PeruA (LIM:ORYGENC1), the current Sloan Ratio % is -1.14% as of Sep. 2025. 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 Orygen PeruA (LIM:ORYGENC1) Overvalued in 2026?
Based on GuruFocus' analysis, Orygen PeruA stock appears to be overvalued.
The current stock price of S/.2.84 is trading 12.3% above its estimated GF Value™ of S/.2.53.
GuruFocus considers Orygen PeruA to be Modestly Overvalued.
Key valuation signals for LIM:ORYGENC1:
Sloan Ratio %: -1.14%
GF Value™: S/.2.53 vs. price of S/.2.84 (12.3% above fair value)
No single metric tells the full story. See the LIM:ORYGENC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Orygen Peru SAA formerly Enel Generacion Peru SAA operates in energy distribution and generation. The company distributes electrical energy in over 50 districts of the Lima region as well as the constitutional province of El Callao and the provinces of Huaura, Huaral, Barranca, and Oyon. The company obtains majority of its revenue from the sale of capacity and energy. The company has a total effective capacity of 1,652.18 MW, of which 754.6 MW comes from hydroelectric power and 897.58 MW from thermoelectric power.
67GF Score
Get the complete analysis for LIM:ORYGENC1
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
LIM:ORYGENC1 has been successfully added to your 
