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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.
Bharat Rasayan's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Bharat Rasayan has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Bharat Rasayan (NSE:BHARATRAS) 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, Bharat Rasayan has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Bharat Rasayan Sloan Ratio % Related Terms
Bharat Rasayan Sloan Ratio % Historical Data
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The historical data trend for Bharat Rasayan'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:BHARATRAS vs CTVA, CF, MOS: Sloan Ratio % Comparison
For the Agricultural Inputs subindustry, Bharat Rasayan'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.
Bharat Rasayan Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, Bharat Rasayan's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Bharat Rasayan'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.
Bharat Rasayan's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Bharat Rasayan's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 278.8 (Sep. 2025 ) + 400.3 (Dec. 2025 ) + 381.5 (Mar. 2026 ) + 372.3 (Jun. 2026 ) = ₹1,433 Mil.
Bharat Rasayan's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = ₹0 Mil.
Bharat Rasayan's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (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.
Bharat Rasayan (NSE:BHARATRAS) 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 Bharat Rasayan and its competitors.
Is Bharat Rasayan's Sloan Ratio % too high?
Bharat Rasayan's current Sloan Ratio % is 0.00%. Overall, Bharat Rasayan has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bharat Rasayan's Sloan Ratio % compare to CTVA and CF?
Bharat Rasayan's Sloan Ratio % of 0.00% can be compared against companies in the Agriculture 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 Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 Bharat Rasayan and its competitors. Bharat Rasayan'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 Bharat Rasayan stock overvalued right now?
Based on GuruFocus' analysis, Bharat Rasayan (NSE:BHARATRAS) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹2,530.40, compared to a current price of ₹1,171.80 — trading 53.7% below its estimated fair value. The current Sloan Ratio % is 0.00%. Bharat Rasayan's overall GF Score™ is 68/100 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 Bharat Rasayan (NSE:BHARATRAS), 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 Bharat Rasayan (NSE:BHARATRAS) Overvalued in 2026?
Based on GuruFocus' analysis, Bharat Rasayan stock appears to be undervalued.
The current stock price of ₹1,171.80 is trading 53.7% below its estimated GF Value™ of ₹2,530.40.
GuruFocus considers Bharat Rasayan to be Significantly Undervalued.
Key valuation signals for NSE:BHARATRAS:
Sloan Ratio %: 0.00%
GF Value™: ₹2,530.40 vs. price of ₹1,171.80 (53.7% below fair value)
No single metric tells the full story. See the NSE:BHARATRAS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bharat Rasayan Ltd is engaged in the business of agrochemicals. The company is the manufacturer and exporter of pesticides, technical formulation, and intermediaries. The Company operates only in one business segment which is pesticides. Its product categories include Insecticides; Herbicides; Fungicides and Plant Growth Regulator.
68GF Score
Get the complete analysis for NSE:BHARATRAS
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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