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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 Mar. 2026, MAS Financial Services has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
MAS Financial Services (NSE:MASFIN) 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, MAS Financial Services has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
MAS Financial Services Sloan Ratio % Related Terms
MAS Financial Services 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:MASFIN vs V, MA, AXP: Sloan Ratio % Comparison
For the Credit Services subindustry, MAS Financial Services'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.
MAS Financial Services Sloan Ratio % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, MAS Financial Services's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where MAS Financial Services'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.
MAS Financial Services's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
MAS Financial Services's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 855.5 (Jun. 2025 ) + 903.4 (Sep. 2025 ) + 922 (Dec. 2025 ) + 1031.2 (Mar. 2026 ) = ₹3,712 Mil.
MAS Financial Services's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = ₹0 Mil.
MAS Financial Services's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 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.
MAS Financial Services (NSE:MASFIN) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on MAS Financial Services and its competitors.
Is MAS Financial Services' Sloan Ratio % too high?
MAS Financial Services' current Sloan Ratio % is 0.00%. Overall, MAS Financial Services has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does MAS Financial Services' Sloan Ratio % compare to V and MA?
MAS Financial Services' Sloan Ratio % of 0.00% can be compared against companies in the Credit Services 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 Credit Services company?
A good Sloan Ratio % depends on the Credit Services 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 MAS Financial Services and its competitors. MAS Financial Services'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 MAS Financial Services stock overvalued right now?
Based on GuruFocus' analysis, MAS Financial Services (NSE:MASFIN) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹438.96, compared to a current price of ₹320.95 — trading 26.9% below its estimated fair value. The current Sloan Ratio % is 0.00%. MAS Financial Services' overall GF Score™ is 82/100 with 8 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 MAS Financial Services (NSE:MASFIN), the current Sloan Ratio % is 0.00% 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 MAS Financial Services (NSE:MASFIN) Overvalued in 2026?
Based on GuruFocus' analysis, MAS Financial Services stock appears to be undervalued.
The current stock price of ₹320.95 is trading 26.9% below its estimated GF Value™ of ₹438.96.
GuruFocus considers MAS Financial Services to be Modestly Undervalued.
Key valuation signals for NSE:MASFIN:
Sloan Ratio %: 0.00%
GF Value™: ₹438.96 vs. price of ₹320.95 (26.9% below fair value)
No single metric tells the full story. See the NSE:MASFIN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
MAS Financial Services Ltd operates as a non-banking financial company. It is mainly in the retail business, comprising Micro, small, and medium enterprises, two-wheelers, three-wheelers, and multi-utility vehicles loans to individual borrowers and loans to microfinance institutions and other non-banking financial companies. It focuses on the lower-income and middle-income groups of society, spread across urban, semi-urban, and rural areas, including formal and informal sectors.
82GF 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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