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.
Adani Power's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Adani Power has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Adani Power (NSE:ADANIPOWER) 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 Jun. 2026, Adani Power has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Adani Power Sloan Ratio % Related Terms
Adani Power Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Adani Power'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.
NSE:ADANIPOWER vs CEG, VST, NRG: Sloan Ratio % Comparison
For the Utilities - Independent Power Producers subindustry, Adani Power'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.
Adani Power Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Adani Power's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Adani Power'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.
Adani Power's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Adani Power's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 29527.8 (Sep. 2025 ) + 24795.8 (Dec. 2025 ) + 40170.8 (Mar. 2026 ) + 46880 (Jun. 2026 ) = ₹141,374 Mil.
Adani Power's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) + (Jun. 2026 ) = ₹0 Mil.
Adani Power's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) + (Jun. 2026 ) = ₹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.
Adani Power (NSE:ADANIPOWER) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Adani Power and its competitors.
Is Adani Power's Sloan Ratio % too high?
Adani Power's current Sloan Ratio % is 0.00%. Overall, Adani Power has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Adani Power's Sloan Ratio % compare to CEG and VST?
Adani Power's Sloan Ratio % of 0.00% can be compared against companies in the Utilities - Independent Power Producers 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 Utilities - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers 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 Adani Power and its competitors. Adani Power'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 Adani Power stock overvalued right now?
Based on GuruFocus' analysis, Adani Power (NSE:ADANIPOWER) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹151.39, compared to a current price of ₹202.34 — trading 33.7% above its estimated fair value. The current Sloan Ratio % is 0.00%. Adani Power's overall GF Score™ is 80/100. 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 Adani Power (NSE:ADANIPOWER), the current Sloan Ratio % is 0.00% as of Jun. 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 Adani Power (NSE:ADANIPOWER) Overvalued in 2026?
Based on GuruFocus' analysis, Adani Power stock appears to be overvalued.
The current stock price of ₹202.34 is trading 33.7% above its estimated GF Value™ of ₹151.39.
GuruFocus considers Adani Power to be Significantly Overvalued.
Key valuation signals for NSE:ADANIPOWER:
Sloan Ratio %: 0.00%
GF Value™: ₹151.39 vs. price of ₹202.34 (33.7% above fair value)
No single metric tells the full story. See the NSE:ADANIPOWER stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Adani Power Ltd sells power under long term / medium term / short term Power Purchase Agreement (PPAs), Supplemental Power Purchase Agreement (SPPAs), on merchant basis and also engaged in trading, investment and other business activities incidental and ancillary to power generation and sales. Its business activities revolve around development and operations of power generation plants including related activities and trading, investment and other activities as two segments. The company generates majority of revenue from Power Generation and related activities. It has presence Within India, and Outside India (Bangladesh). The company generates majority of revenue from India.
80GF Score
Get the complete analysis for NSE:ADANIPOWER
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
NSE:ADANIPOWER has been successfully added to your 
