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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.
Oman Cement's Sloan Ratio for the quarter that ended in Sep. 2022 was -4.74%.
As of Sep. 2022, Oman Cement has a Sloan Ratio of -4.74%, 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 Sep. 2022, Oman Cement has a Sloan Ratio of -4.74%, indicating the company is in the safe zone and there is no funny business with accruals.
Oman Cement Sloan Ratio % Related Terms
Oman Cement Sloan Ratio % Historical Data
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The historical data trend for Oman Cement'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.
For the Building Materials subindustry, Oman Cement'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.
Oman Cement Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Oman Cement's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Oman Cement'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.
Oman Cement's Sloan Ratio for the fiscal year that ended in Dec. 2021 is calculated as
Oman Cement's Net Income for the trailing twelve months (TTM) ended in Sep. 2022 was 1.690853 (Dec. 2021 ) + 0.761421 (Mar. 2022 ) + 2.204829 (Jun. 2022 ) + 1.14849 (Sep. 2022 ) = ر.ع5.81 Mil.
Oman Cement's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2022 was (Dec. 2021 ) + 7.592815 (Mar. 2022 ) + 3.59229 (Jun. 2022 ) + 7.013609 (Sep. 2022 ) = ر.ع18.20 Mil.
Oman Cement's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2022 was (Dec. 2021 ) + -0.524317 (Mar. 2022 ) + -0.67946 (Jun. 2022 ) + -1.503197 (Sep. 2022 ) = ر.ع-2.71 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.
Oman Cement (MUS:OCOI) has a Sloan Ratio % of -4.74% as of Sep. 2022. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Oman Cement and its competitors.
Is Oman Cement's Sloan Ratio % too high?
Oman Cement's current Sloan Ratio % is -4.74%. Overall, Oman Cement has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does Oman Cement's Sloan Ratio % compare to competitors?
Oman Cement's Sloan Ratio % of -4.74% can be compared against companies in the Building Materials 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 Building Materials company?
A good Sloan Ratio % depends on the Building Materials 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 Oman Cement and its competitors. Oman Cement's current Sloan Ratio % is -4.74%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oman Cement stock overvalued right now?
Oman Cement (MUS:OCOI) has a current Sloan Ratio % of -4.74%. The current Sloan Ratio % is -4.74%. Oman Cement's overall GF Score™ is 39/100. 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 Oman Cement (MUS:OCOI), the current Sloan Ratio % is -4.74% as of Sep. 2022. 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.
Oman Cement Co SAOG is an Oman based company engaged in the manufacture and sale of cement and related products. Its product portfolio covers products such as Sulphate resistant Cement, Ordinary portland cement, Moderate sulphate resistant cement and Oil well cement. The company mainly operates in the geographical segment of the Sultanate of Oman and other GCC countries and generates primarily revenue through the sales of cement and its related products.
39GF Score
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