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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.
UIL Finance's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, UIL Finance has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
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, UIL Finance has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
UIL Finance Sloan Ratio % Related Terms
UIL Finance Sloan Ratio % Historical Data
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The historical data trend for UIL Finance'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.
LSE:UTLI vs BLK, BX, KKR: Sloan Ratio % Comparison
For the Asset Management subindustry, UIL Finance'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.
UIL Finance Sloan Ratio % vs Asset Management Industry
For the Asset Management industry and Financial Services sector, UIL Finance's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where UIL Finance'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.
UIL Finance's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
UIL Finance's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Jun. 2025 ) + 0 (Dec. 2025 ) = £0.00 Mil.
UIL Finance's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Jun. 2025 ) + 0 (Dec. 2025 ) = £0.00 Mil.
UIL Finance's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Jun. 2025 ) + 0 (Dec. 2025 ) = £0.00 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.
UIL Finance (LSE:UTLI) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on UIL Finance and its competitors.
Is UIL Finance's Sloan Ratio % too high?
UIL Finance's current Sloan Ratio % is 0.00%. Overall, UIL Finance has a GF Score™ of 33/100, reflecting its overall financial health beyond just this single metric.
How does UIL Finance's Sloan Ratio % compare to BLK and BX?
UIL Finance's Sloan Ratio % of 0.00% can be compared against companies in the Asset Management 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 Asset Management company?
A good Sloan Ratio % depends on the Asset Management 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 UIL Finance and its competitors. UIL Finance's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UIL Finance stock overvalued right now?
UIL Finance (LSE:UTLI) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. UIL Finance's overall GF Score™ is 33/100 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 UIL Finance (LSE:UTLI), the current Sloan Ratio % is 0.00% 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.
UIL Finance Ltd is an investment company that operates as a subsidiary of UIL Ltd. It generates revenue by financing the zero dividend preference shares debt of UIL Ltd through lending current asset funds. UIL Finance's activities involve identifying and investing in undervalued assets across various sectors, including utilities and infrastructure. The company's investment approach includes holding a diversified portfolio of securities such as shares, bonds, and convertibles, and it focuses on long-term value creation through active shareholder engagement and investment management. The company is exempt from taxation, except insofar as it is withheld from income received.
33GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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