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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.
Aseana Properties's Sloan Ratio for the quarter that ended in Dec. 2025 was 10.63%.
As of Dec. 2025, Aseana Properties has a Sloan Ratio of 10.63%, indicating there is a warning stage of accrual build up.
Aseana Properties (LSE:ASPL) 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 Dec. 2025, Aseana Properties has a Sloan Ratio of 10.63%, indicating there is a warning stage of accrual build up.
Aseana Properties Sloan Ratio % Related Terms
Aseana Properties Sloan Ratio % Historical Data
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The historical data trend for Aseana Properties'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.
Aseana Properties Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, Aseana Properties'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.
Aseana Properties Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Aseana Properties's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Aseana Properties'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.
Aseana Properties's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Aseana Properties's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 2.538 (Jun. 2025 ) + 9.677 (Dec. 2025 ) = $12.22 Mil.
Aseana Properties's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 3.203 (Jun. 2025 ) + -3.23 (Dec. 2025 ) = $-0.03 Mil.
Aseana Properties's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.364 (Jun. 2025 ) + -1.059 (Dec. 2025 ) = $-1.42 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.
Aseana Properties (LSE:ASPL) has a Sloan Ratio % of 10.63% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Aseana Properties and its competitors.
Is Aseana Properties' Sloan Ratio % too high?
Aseana Properties' current Sloan Ratio % is 10.63%. Overall, Aseana Properties has a GF Score™ of 8/100, reflecting its overall financial health beyond just this single metric.
How does Aseana Properties' Sloan Ratio % compare to competitors?
Aseana Properties' Sloan Ratio % of 10.63% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Aseana Properties and its competitors. Aseana Properties's current Sloan Ratio % is 10.63%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aseana Properties stock overvalued right now?
Aseana Properties (LSE:ASPL) has a current Sloan Ratio % of 10.63%. The stock's GF Value™ is $0.32, compared to a current price of $0.07 — trading 78.1% below its estimated fair value. The current Sloan Ratio % is 10.63%. Aseana Properties' overall GF Score™ is 8/100 with 2 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 Aseana Properties (LSE:ASPL), the current Sloan Ratio % is 10.63% as of Dec. 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 Aseana Properties (LSE:ASPL) Overvalued in 2026?
Based on GuruFocus' analysis, Aseana Properties stock appears to be undervalued.
The current stock price of $0.07 is trading 78.1% below its estimated GF Value™ of $0.32.
Key valuation signals for LSE:ASPL:
Sloan Ratio %: 10.63%
GF Value™: $0.32 vs. price of $0.07 (78.1% below fair value)
No single metric tells the full story. See the LSE:ASPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Aseana Properties Ltd, together with its subsidiaries, is focused on property development opportunities in Malaysia. The Group's principal business activities include developing upscale residential and hospitality projects in Malaysia, such as the RuMa Residence, Sandakan Harbour Mall, and Hotel, and the RuMa Hotel and Residences. Its reportable operating segments are identified based on business units as follows: Urban DNA Sdn. Bhd, which developed The RuMa Hotel and Residences, and generates maximum revenue; Amatir Resources Sdn. Bhd; ICSD Ventures Sdn. Bhd; Ireka Land Sdn. Bhd; and Investment Holding Companies. Geographically, the Group generates revenue from the sale of completed units in Malaysia.
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