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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.
When sloan ratio (39.69)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Sep. 2025, ARC Insulation & Insulators has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
ARC Insulation & Insulators (NSE:ARCIIL) 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 Sep. 2025, ARC Insulation & Insulators has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
ARC Insulation & Insulators Sloan Ratio % Related Terms
ARC Insulation & Insulators 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.
ARC Insulation & Insulators Sloan Ratio % Chart
ARC Insulation & Insulators Annual Data
Trend
Mar22
Mar23
Mar24
Mar25
Sloan Ratio %
-7.74
18.25
10.69
39.69
ARC Insulation & Insulators Semi-Annual Data
Mar22
Mar23
Mar24
Mar25
Sep25
Sloan Ratio %
0.00
0.00
0.00
0.00
0.00
NSE:ARCIIL vs TT, JCI, CARR: Sloan Ratio % Comparison
For the Building Products & Equipment subindustry, ARC Insulation & Insulators'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.
ARC Insulation & Insulators Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, ARC Insulation & Insulators's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where ARC Insulation & Insulators's Sloan Ratio % falls into.
ARC Insulation & Insulators 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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
ARC Insulation & Insulators's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 0 (Mar. 2025 ) + 8.597 (Sep. 2025 ) = ₹8.6 Mil.
ARC Insulation & Insulators's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 0 (Mar. 2025 ) + -20.035 (Sep. 2025 ) = ₹-20.0 Mil.
ARC Insulation & Insulators's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was 0 (Mar. 2025 ) + -247.897 (Sep. 2025 ) = ₹-247.9 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.
ARC Insulation & Insulators (NSE:ARCIIL) has a Sloan Ratio % of 0.00% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on ARC Insulation & Insulators and its competitors.
Is ARC Insulation & Insulators' Sloan Ratio % too high?
ARC Insulation & Insulators' current Sloan Ratio % is 0.00%. Overall, ARC Insulation & Insulators has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does ARC Insulation & Insulators' Sloan Ratio % compare to TT and JCI?
ARC Insulation & Insulators' Sloan Ratio % of 0.00% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 ARC Insulation & Insulators and its competitors. ARC Insulation & Insulators'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 ARC Insulation & Insulators stock overvalued right now?
ARC Insulation & Insulators (NSE:ARCIIL) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. ARC Insulation & Insulators' overall GF Score™ is 21/100 with 5 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 ARC Insulation & Insulators (NSE:ARCIIL), the current Sloan Ratio % is 0.00% as of Sep. 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.
ARC Insulation & Insulators Ltd specializes in the manufacturing and supply of Glass Fiber Reinforced Polymers, Fiber Reinforced Polymers Products (FRP) composite/constituency products which provides corrosion-resistant, tensile strength and insulating Glass Fiber Reinforced Polymer (GFRP) solutions which can be used as a substitute for steel bars/rebars. It produces dent-resistant, low thermal expansion, corrosion resistant, and insulating GFRP. Its offerings include GFRP Rebars, GFRP Granting Walkways, GFRP Pipelines, GFRP Tubes, GFRP Fencing for Transformers, GFRP Cable Trays, and other related products designed for industrial, energy and marine's sectors construction and industrial applications.
21GF Score
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