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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.
Destiny Logistics & Infra (NSE:DESTINY) 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, Destiny Logistics & Infra has a Sloan Ratio of 12.80%, indicating there is a warning stage of accrual build up.
Destiny Logistics & Infra Sloan Ratio % Related Terms
Destiny Logistics & Infra 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.
NSE:DESTINY vs ODFL, XPO, KNX: Sloan Ratio % Comparison
For the Trucking subindustry, Destiny Logistics & Infra'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.
Destiny Logistics & Infra Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Destiny Logistics & Infra's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Destiny Logistics & Infra's Sloan Ratio % falls into.
Destiny Logistics & Infra 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.
Destiny Logistics & Infra'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.
Destiny Logistics & Infra's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 29.398 (Sep. 2025 ) + 4.571 (Mar. 2026 ) = ₹34.0 Mil.
Destiny Logistics & Infra's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 48.574 (Sep. 2025 ) + -43.404 (Mar. 2026 ) = ₹5.2 Mil.
Destiny Logistics & Infra's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -35.227 (Sep. 2025 ) + -55.862 (Mar. 2026 ) = ₹-91.1 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.
Destiny Logistics & Infra (NSE:DESTINY) has a Sloan Ratio % of 12.80% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Destiny Logistics & Infra and its competitors.
Is Destiny Logistics & Infra's Sloan Ratio % too high?
Destiny Logistics & Infra's current Sloan Ratio % is 12.80%. Overall, Destiny Logistics & Infra has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Destiny Logistics & Infra's Sloan Ratio % compare to ODFL and XPO?
Destiny Logistics & Infra's Sloan Ratio % of 12.80% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Destiny Logistics & Infra and its competitors. Destiny Logistics & Infra's current Sloan Ratio % is 12.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Destiny Logistics & Infra stock overvalued right now?
Based on GuruFocus' analysis, Destiny Logistics & Infra (NSE:DESTINY) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹114.82, compared to a current price of ₹100.65 — trading 12.3% below its estimated fair value. The current Sloan Ratio % is 12.80%. Destiny Logistics & Infra's overall GF Score™ is 78/100 with 6 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 Destiny Logistics & Infra (NSE:DESTINY), the current Sloan Ratio % is 12.80% 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.
Is Destiny Logistics & Infra (NSE:DESTINY) Overvalued in 2026?
Based on GuruFocus' analysis, Destiny Logistics & Infra stock appears to be undervalued.
The current stock price of ₹100.65 is trading 12.3% below its estimated GF Value™ of ₹114.82.
GuruFocus considers Destiny Logistics & Infra to be Modestly Undervalued.
Key valuation signals for NSE:DESTINY:
Sloan Ratio %: 12.80%
GF Value™: ₹114.82 vs. price of ₹100.65 (12.3% below fair value)
No single metric tells the full story. See the NSE:DESTINY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Destiny Logistics & Infra Ltd provides end-to-end supply chain management and corporate people movement services, in West Bengal, India. The company procures third-party transportation fleets on contract and spot markets, offering packaging, loading, unloading, and customized logistics solutions across various sectors. The Company has two different segments which are Transport and Construction, out of which Construction generates majority revenue. Destiny has diversified into infrastructure development with projects like the construction of storm water drainage systems for municipal towns in West Bengal, expanding its footprint beyond logistics into civil infrastructure construction. Revenue is generated from logistics services and infrastructure contracts.
78GF Score
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