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.
As of Mar. 2026, Mapletree Pan Asia Commercial Trust has a Sloan Ratio of -4.08%, indicating the company is in the safe zone and there is no funny business with accruals.
Mapletree Pan Asia Commercial Trust (OTCPK:MPCMF) 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 Mar. 2026, Mapletree Pan Asia Commercial Trust has a Sloan Ratio of -4.08%, indicating the company is in the safe zone and there is no funny business with accruals.
Mapletree Pan Asia Commercial Trust Sloan Ratio % Related Terms
Mapletree Pan Asia Commercial Trust Sloan Ratio % Historical Data
* 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.
Mapletree Pan Asia Commercial Trust Sloan Ratio % Chart
For the REIT - Office subindustry, Mapletree Pan Asia Commercial Trust'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.
Mapletree Pan Asia Commercial Trust Sloan Ratio % vs REITs Industry
Mapletree Pan Asia Commercial Trust Sloan Ratio % Calculation
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.
Mapletree Pan Asia Commercial Trust's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 78.366 (Jun. 2025 ) + 76.005 (Sep. 2025 ) + 69.603 (Dec. 2025 ) + -20.874 (Mar. 2026 ) = $203.1 Mil.
Mapletree Pan Asia Commercial Trust's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 102.335 (Jun. 2025 ) + 124.38 (Sep. 2025 ) + 117.353 (Dec. 2025 ) + 112.144 (Mar. 2026 ) = $456.2 Mil.
Mapletree Pan Asia Commercial Trust's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -11.881 (Jun. 2025 ) + 34.847 (Sep. 2025 ) + 6.267 (Dec. 2025 ) + 209.043 (Mar. 2026 ) = $238.3 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.
Mapletree Pan Asia Commercial Trust (MPCMF) has a Sloan Ratio % of -4.08% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Mapletree Pan Asia Commercial Trust and its competitors.
Is Mapletree Pan Asia Commercial Trust's Sloan Ratio % too high?
Mapletree Pan Asia Commercial Trust's current Sloan Ratio % is -4.08%. Overall, Mapletree Pan Asia Commercial Trust has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Mapletree Pan Asia Commercial Trust's Sloan Ratio % compare to BXP and ARE?
Mapletree Pan Asia Commercial Trust's Sloan Ratio % of -4.08% can be compared against companies in the REITs 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 REITs company?
A good Sloan Ratio % depends on the REITs 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 Mapletree Pan Asia Commercial Trust and its competitors. Mapletree Pan Asia Commercial Trust's current Sloan Ratio % is -4.08%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mapletree Pan Asia Commercial Trust stock overvalued right now?
Based on GuruFocus' analysis, Mapletree Pan Asia Commercial Trust (MPCMF) is currently considered Fairly Valued. The stock's GF Value™ is $1.01, compared to a current price of $1.00 — trading 1.1% below its estimated fair value. The current Sloan Ratio % is -4.08%. Mapletree Pan Asia Commercial Trust's overall GF Score™ is 75/100 with 8 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 Mapletree Pan Asia Commercial Trust (MPCMF), the current Sloan Ratio % is -4.08% as of Mar. 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 Mapletree Pan Asia Commercial Trust (MPCMF) Overvalued in 2026?
Based on GuruFocus' analysis, Mapletree Pan Asia Commercial Trust stock appears to be undervalued.
The current stock price of $1.00 is trading 1.1% below its estimated GF Value™ of $1.01.
GuruFocus considers Mapletree Pan Asia Commercial Trust to be Fairly Valued.
Key valuation signals for MPCMF:
Sloan Ratio %: -4.08%
GF Value™: $1.01 vs. price of $1.00 (1.1% below fair value)
No single metric tells the full story. See the MPCMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mapletree Pan Asia Commercial Trust Business Description
Mapletree Pan Asia Commercial Trust was established in July 2022 as a result of the merger between Mapletree Commercial Trust and Mapletree North Asia Commercial Trust. The trust has a diversified portfolio of 15 properties, which includes business parks, offices and retail malls across Singapore, Hong Kong, China, Japan, and South Korea. The trust is externally managed by MPACT Management, a subsidiary of its sponsor, which owns around a 57% stake in the trust.
75GF Score
Get the complete analysis for MPCMF
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
MPCMF has been successfully added to your 
