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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.
Raysut Cement CoOG's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, Raysut Cement CoOG has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Raysut Cement CoOG (MUS:RCCI) 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, Raysut Cement CoOG has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Raysut Cement CoOG Sloan Ratio % Related Terms
Raysut Cement CoOG Sloan Ratio % Historical Data
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The historical data trend for Raysut Cement CoOG'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.
MUS:RCCI vs CRH, VMC, MLM: Sloan Ratio % Comparison
For the Building Materials subindustry, Raysut Cement CoOG'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.
Raysut Cement CoOG Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Raysut Cement CoOG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Raysut Cement CoOG'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.
Raysut Cement CoOG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Raysut Cement CoOG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -7.424 (Dec. 2024 ) + -1.053 (Jun. 2025 ) + -1.106 (Sep. 2025 ) + -11.993 (Dec. 2025 ) = ر.ع-21.58 Mil.
Raysut Cement CoOG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 4.47 (Dec. 2024 ) + 0 (Jun. 2025 ) + 4.956 (Sep. 2025 ) + 6.299 (Dec. 2025 ) = ر.ع15.73 Mil.
Raysut Cement CoOG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1.984 (Dec. 2024 ) + 0 (Jun. 2025 ) + -0.092 (Sep. 2025 ) + -1.863 (Dec. 2025 ) = ر.ع-3.94 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.
Raysut Cement CoOG (MUS:RCCI) 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 Raysut Cement CoOG and its competitors.
Is Raysut Cement CoOG's Sloan Ratio % too high?
Raysut Cement CoOG's current Sloan Ratio % is 0.00%. Overall, Raysut Cement CoOG has a GF Score™ of 4/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Raysut Cement CoOG's Sloan Ratio % compare to CRH and VMC?
Raysut Cement CoOG's Sloan Ratio % of 0.00% 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 Raysut Cement CoOG and its competitors. Raysut Cement CoOG'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 Raysut Cement CoOG stock overvalued right now?
Based on GuruFocus' analysis, Raysut Cement CoOG (MUS:RCCI) is currently considered Fairly Valued. The stock's GF Value™ is ر.ع0.18, compared to a current price of ر.ع0.17 — trading 3.9% below its estimated fair value. The current Sloan Ratio % is 0.00%. Raysut Cement CoOG's overall GF Score™ is 4/100 with 3 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 Raysut Cement CoOG (MUS:RCCI), 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.
Is Raysut Cement CoOG (MUS:RCCI) Overvalued in 2026?
Based on GuruFocus' analysis, Raysut Cement CoOG stock appears to be undervalued.
The current stock price of ر.ع0.17 is trading 3.9% below its estimated GF Value™ of ر.ع0.18.
GuruFocus considers Raysut Cement CoOG to be Fairly Valued.
Key valuation signals for MUS:RCCI:
Sloan Ratio %: 0.00%
GF Value™: ر.ع0.18 vs. price of ر.ع0.17 (3.9% below fair value)
No single metric tells the full story. See the MUS:RCCI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Raysut Cement Co SAOG is engaged in the production and sale of cement in Oman. Its products include portland cement, sulfur-resistant cement, oil well class cement, and pozzolana well cement. Geographically, the company operates within Oman and UAE, which derives maximum revenue; and Outside Oman and UAE. The company also earns revenue from sale of Ordinary Portland Cement (OPC); Portland Limestone Cement (PLC); Others (OWC, SRC, CE/NF & Pozmix); and Others.
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