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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.
Escorts Kubota's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Escorts Kubota has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Escorts Kubota (NSE:ESCORTS) 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, Escorts Kubota has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Escorts Kubota Sloan Ratio % Related Terms
Escorts Kubota Sloan Ratio % Historical Data
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The historical data trend for Escorts Kubota'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:ESCORTS vs CAT, DE, PCAR: Sloan Ratio % Comparison
For the Farm & Heavy Construction Machinery subindustry, Escorts Kubota'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.
Escorts Kubota Sloan Ratio % vs Farm & Heavy Construction Machinery Industry
For the Farm & Heavy Construction Machinery industry and Industrials sector, Escorts Kubota's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Escorts Kubota'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.
Escorts Kubota's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Escorts Kubota's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 3181.6 (Sep. 2025 ) + 3582.9 (Dec. 2025 ) + 3205.3 (Mar. 2026 ) + 3859.4 (Jun. 2026 ) = ₹13,829 Mil.
Escorts Kubota'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.
Escorts Kubota'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.
Escorts Kubota (NSE:ESCORTS) 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 Escorts Kubota and its competitors.
Is Escorts Kubota's Sloan Ratio % too high?
Escorts Kubota's current Sloan Ratio % is 0.00%. Overall, Escorts Kubota has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Escorts Kubota's Sloan Ratio % compare to CAT and DE?
Escorts Kubota's Sloan Ratio % of 0.00% can be compared against companies in the Farm & Heavy Construction Machinery 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 Farm & Heavy Construction Machinery company?
A good Sloan Ratio % depends on the Farm & Heavy Construction Machinery 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 Escorts Kubota and its competitors. Escorts Kubota'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 Escorts Kubota stock overvalued right now?
Based on GuruFocus' analysis, Escorts Kubota (NSE:ESCORTS) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹4,174.11, compared to a current price of ₹3,064.80 — trading 26.6% below its estimated fair value. The current Sloan Ratio % is 0.00%. Escorts Kubota's overall GF Score™ is 89/100 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 Escorts Kubota (NSE:ESCORTS), 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 Escorts Kubota (NSE:ESCORTS) Overvalued in 2026?
Based on GuruFocus' analysis, Escorts Kubota stock appears to be undervalued.
The current stock price of ₹3,064.80 is trading 26.6% below its estimated GF Value™ of ₹4,174.11.
GuruFocus considers Escorts Kubota to be Modestly Undervalued.
Key valuation signals for NSE:ESCORTS:
Sloan Ratio %: 0.00%
GF Value™: ₹4,174.11 vs. price of ₹3,064.80 (26.6% below fair value)
No single metric tells the full story. See the NSE:ESCORTS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Escorts Kubota Ltd is engaged in manufacturing, sales, marketing, trading and customer support of Agrimachinery Products (Tractors, Harvesters, Engines, Implements, Spare parts, Oils Lubes etc.), Construction Equipment Products (Material Handling Cranes, Road Compaction and Earth moving equipment's, Spare parts etc.). It operates in two core business segments Agri Machinery and Construction Equipment. The Agri Machinery Products segment comprises the tractor business and the non-tractor business, including Agri Solutions, Engine Business, and Spare Parts & Services. The Construction Equipment segment serves the infrastructure, construction and allied sectors through a portfolio of pick-and-carry cranes, backhoe loaders, mini excavators and compactors.
89GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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