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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.
Socfinasia Holding's Sloan Ratio for the quarter that ended in Dec. 2025 was 10.97%.
As of Dec. 2025, Socfinasia Holding has a Sloan Ratio of 10.97%, indicating there is a warning stage of accrual build up.
Socfinasia Holding (LUX:SCFNS) 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, Socfinasia Holding has a Sloan Ratio of 10.97%, indicating there is a warning stage of accrual build up.
Socfinasia Holding Sloan Ratio % Related Terms
Socfinasia Holding Sloan Ratio % Historical Data
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The historical data trend for Socfinasia Holding'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.
LUX:SCFNS vs ADM, BG, TSN: Sloan Ratio % Comparison
For the Farm Products subindustry, Socfinasia Holding'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.
Socfinasia Holding Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Socfinasia Holding's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Socfinasia Holding'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.
Socfinasia Holding'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.
Socfinasia Holding's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 19.279 (Jun. 2025 ) + 33.198 (Dec. 2025 ) = €52.5 Mil.
Socfinasia Holding's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 3.406 (Jun. 2025 ) + 31.118 (Dec. 2025 ) = €34.5 Mil.
Socfinasia Holding's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -5.869 (Jun. 2025 ) + -6.178 (Dec. 2025 ) = €-12.0 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.
Socfinasia Holding (LUX:SCFNS) has a Sloan Ratio % of 10.97% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Socfinasia Holding and its competitors.
Is Socfinasia Holding's Sloan Ratio % too high?
Socfinasia Holding's current Sloan Ratio % is 10.97%. Overall, Socfinasia Holding has a GF Score™ of 86/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Socfinasia Holding's Sloan Ratio % compare to ADM and BG?
Socfinasia Holding's Sloan Ratio % of 10.97% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Socfinasia Holding and its competitors. Socfinasia Holding's current Sloan Ratio % is 10.97%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Socfinasia Holding stock overvalued right now?
Based on GuruFocus' analysis, Socfinasia Holding (LUX:SCFNS) is currently considered Significantly Overvalued. The stock's GF Value™ is €17.48, compared to a current price of €23.80 — trading 36.2% above its estimated fair value. The current Sloan Ratio % is 10.97%. Socfinasia Holding's overall GF Score™ is 86/100 with 7 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 Socfinasia Holding (LUX:SCFNS), the current Sloan Ratio % is 10.97% 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 Socfinasia Holding (LUX:SCFNS) Overvalued in 2026?
Based on GuruFocus' analysis, Socfinasia Holding stock appears to be overvalued.
The current stock price of €23.80 is trading 36.2% above its estimated GF Value™ of €17.48.
GuruFocus considers Socfinasia Holding to be Significantly Overvalued.
Key valuation signals for LUX:SCFNS:
Sloan Ratio %: 10.97%
GF Value™: €17.48 vs. price of €23.80 (36.2% above fair value)
No single metric tells the full story. See the LUX:SCFNS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Socfinasia SA Holding, through its subsidiaries, manages a portfolio of investments mainly focused on the exploitation of tropical oil palm and rubber plantations mainly in South-East Asia. Geographically company generates the majority of its revenue from Indonesia and also has a presence in Europe, Cambodia. The products of the company include: Rubber, Palm oil, and Seeds.
86GF 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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