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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.
Mason Infratech's Sloan Ratio for the quarter that ended in Sep. 2025 was 33.47%.
As of Sep. 2025, Mason Infratech has a Sloan Ratio of 33.47%, indicating there is a warning stage of accrual build up.
Mason Infratech (NSE:MASON) 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 Sep. 2025, Mason Infratech has a Sloan Ratio of 33.47%, indicating there is a warning stage of accrual build up.
Mason Infratech Sloan Ratio % Related Terms
Mason Infratech Sloan Ratio % Historical Data
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The historical data trend for Mason Infratech'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.
Mason Infratech Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, Mason Infratech'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.
Mason Infratech Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Mason Infratech's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Mason Infratech'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.
Mason Infratech's Sloan Ratio for the fiscal year that ended in Mar. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Mason Infratech's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 123.801 (Mar. 2025 ) + 78.067 (Sep. 2025 ) = ₹202 Mil.
Mason Infratech's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 175.563 (Mar. 2025 ) + -540.158 (Sep. 2025 ) = ₹-365 Mil.
Mason Infratech's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was -117.532 (Mar. 2025 ) + -74.369 (Sep. 2025 ) = ₹-192 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.
Mason Infratech (NSE:MASON) has a Sloan Ratio % of 33.47% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Mason Infratech and its competitors.
Is Mason Infratech's Sloan Ratio % too high?
Mason Infratech's current Sloan Ratio % is 33.47%. Overall, Mason Infratech has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Mason Infratech's Sloan Ratio % compare to competitors?
Mason Infratech's Sloan Ratio % of 33.47% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Mason Infratech and its competitors. Mason Infratech's current Sloan Ratio % is 33.47%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mason Infratech stock overvalued right now?
Mason Infratech (NSE:MASON) has a current Sloan Ratio % of 33.47%. The current Sloan Ratio % is 33.47%. Mason Infratech's overall GF Score™ is 16/100 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 Mason Infratech (NSE:MASON), the current Sloan Ratio % is 33.47% as of Sep. 2025. 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.
Mason Infratech Ltd is a real estate construction company providing construction services for Residential as well as Commercial buildings of new and redevelopment projects. It specializes in executing civil contracts. The company is also working on lifestyle projects and high-value standalone buildings. Its capabilities include constructing concrete building structures as well as composite steel structures and providing mechanical, electrical, and plumbing (MEP) and finishing works. the company operates in India.
16GF Score
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