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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.
As of Jun. 2026, Essen Speciality Films has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Essen Speciality Films (NSE:ESFL) 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, Essen Speciality Films has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Essen Speciality Films Sloan Ratio % Related Terms
Essen Speciality Films 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:ESFL vs SN, SGI, MHK: Sloan Ratio % Comparison
For the Furnishings, Fixtures & Appliances subindustry, Essen Speciality Films'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.
Essen Speciality Films Sloan Ratio % vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Essen Speciality Films's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Essen Speciality Films'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.
Essen Speciality Films's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Essen Speciality Films's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 51.873 (Sep. 2025 ) + -22.043 (Dec. 2025 ) + -88.001 (Mar. 2026 ) + 3.629 (Jun. 2026 ) = ₹-55 Mil.
Essen Speciality Films'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.
Essen Speciality Films'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.
Essen Speciality Films (NSE:ESFL) 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 Essen Speciality Films and its competitors.
Is Essen Speciality Films' Sloan Ratio % too high?
Essen Speciality Films' current Sloan Ratio % is 0.00%. Overall, Essen Speciality Films has a GF Score™ of 69/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' Sloan Ratio % compare to SN and SGI?
Essen Speciality Films' Sloan Ratio % of 0.00% can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Sloan Ratio % depends on the Furnishings, Fixtures & Appliances 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 Essen Speciality Films and its competitors. Essen Speciality Films'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 Essen Speciality Films stock overvalued right now?
Based on GuruFocus' analysis, Essen Speciality Films (NSE:ESFL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹191.56, compared to a current price of ₹117.10 — trading 38.9% below its estimated fair value. The current Sloan Ratio % is 0.00%. Essen Speciality Films' overall GF Score™ is 69/100 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 Essen Speciality Films (NSE:ESFL), 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 Essen Speciality Films (NSE:ESFL) Overvalued in 2026?
Based on GuruFocus' analysis, Essen Speciality Films stock appears to be undervalued.
The current stock price of ₹117.10 is trading 38.9% below its estimated GF Value™ of ₹191.56.
GuruFocus considers Essen Speciality Films to be Possible Value Trap.
Key valuation signals for NSE:ESFL:
Sloan Ratio %: 0.00%
GF Value™: ₹191.56 vs. price of ₹117.10 (38.9% below fair value)
No single metric tells the full story. See the NSE:ESFL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Essen Speciality Films Ltd is a manufacturer and exporter of specialized plastic products in the home improvement and home furnishing industry, to renowned multinational modern trade retailers, such as IKEA, Walmart, Kmart, Bed Bath & Beyond, Rusta, Runsven, Kohl's, Kroger, etc. The product mix of the company makes it one-of-a-kind manufacturer in the world with ranges in the bath area and accessories, artificial plants & flowers, kitchen & dining, storage & organization, fitness & lifestyle, and outdoor & utility products all under one roof.
69GF Score
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