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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.
Current Infraprojects's Sloan Ratio for the quarter that ended in Mar. 2026 was 29.45%.
Warning Sign:
When sloan ratio (29.45)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Current Infraprojects has a Sloan Ratio of 29.45%, indicating earnings are more likely to be made up of accruals.
Current Infraprojects (NSE:CURRENT) 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 Mar. 2026, Current Infraprojects has a Sloan Ratio of 29.45%, indicating earnings are more likely to be made up of accruals.
Current Infraprojects Sloan Ratio % Related Terms
Current Infraprojects Sloan Ratio % Historical Data
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The historical data trend for Current Infraprojects'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:CURRENT vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Current Infraprojects'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.
Current Infraprojects Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Current Infraprojects's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Current Infraprojects'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.
Current Infraprojects's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Current Infraprojects's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 38.936 (Sep. 2025 ) + 101.583 (Mar. 2026 ) = ₹141 Mil.
Current Infraprojects's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -224.593 (Sep. 2025 ) + 132.561 (Mar. 2026 ) = ₹-92 Mil.
Current Infraprojects's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -129.306 (Sep. 2025 ) + -75.977 (Mar. 2026 ) = ₹-205 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.
Current Infraprojects (NSE:CURRENT) has a Sloan Ratio % of 29.45% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Current Infraprojects and its competitors.
Is Current Infraprojects' Sloan Ratio % too high?
Current Infraprojects' current Sloan Ratio % is 29.45%. Overall, Current Infraprojects has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does Current Infraprojects' Sloan Ratio % compare to PWR and FIX?
Current Infraprojects' Sloan Ratio % of 29.45% 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 Current Infraprojects and its competitors. Current Infraprojects's current Sloan Ratio % is 29.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Current Infraprojects stock overvalued right now?
Current Infraprojects (NSE:CURRENT) has a current Sloan Ratio % of 29.45%. The current Sloan Ratio % is 29.45%. Current Infraprojects' overall GF Score™ is 18/100 with 4 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 Current Infraprojects (NSE:CURRENT), the current Sloan Ratio % is 29.45% as of Mar. 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.
Current Infraprojects Ltd is an infrastructure construction, development, operations and maintenance company with expertise across a wide range of services. The company specializes in Engineering, Procurement and Construction (EPC) services, offering comprehensive solutions in Solar EPC, Electrical EPC, Water EPC and Civil EPC contracts, which include interior and civil works, as well as road furniture, all on a fixedsum turnkey basis. Additionally, It provides specialized Engineering Consulting Services in Mechanical, Electrical and Plumbing (MEP) systems, alongside Project Management Consulting (PMC) services. The company is also adopting the RESCO model to deliver renewable energy solutions on a pay-per-use basis and through long-term agreements.
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