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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.
Prime Focus's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Prime Focus has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Prime Focus (NSE:PFOCUS) 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, Prime Focus has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Prime Focus Sloan Ratio % Related Terms
Prime Focus Sloan Ratio % Historical Data
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The historical data trend for Prime Focus'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:PFOCUS vs NFLX, DIS, WBD: Sloan Ratio % Comparison
For the Entertainment subindustry, Prime Focus'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.
Prime Focus Sloan Ratio % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Prime Focus's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Prime Focus'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.
Prime Focus's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Prime Focus's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 35.988 (Sep. 2025 ) + 709.516 (Dec. 2025 ) + 823.538 (Mar. 2026 ) + -413.26 (Jun. 2026 ) = ₹1,156 Mil.
Prime Focus'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.
Prime Focus'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.
Prime Focus (NSE:PFOCUS) 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 Prime Focus and its competitors.
Is Prime Focus' Sloan Ratio % too high?
Prime Focus' current Sloan Ratio % is 0.00%. Overall, Prime Focus has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Prime Focus' Sloan Ratio % compare to NFLX and DIS?
Prime Focus' Sloan Ratio % of 0.00% can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Sloan Ratio % depends on the Media - Diversified 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 Prime Focus and its competitors. Prime Focus'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 Prime Focus stock overvalued right now?
Based on GuruFocus' analysis, Prime Focus (NSE:PFOCUS) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹76.81, compared to a current price of ₹316.30 — trading 311.8% above its estimated fair value. The current Sloan Ratio % is 0.00%. Prime Focus' overall GF Score™ is 47/100 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 Prime Focus (NSE:PFOCUS), 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 Prime Focus (NSE:PFOCUS) Overvalued in 2026?
Based on GuruFocus' analysis, Prime Focus stock appears to be overvalued.
The current stock price of ₹316.30 is trading 311.8% above its estimated GF Value™ of ₹76.81.
GuruFocus considers Prime Focus to be Significantly Overvalued.
Key valuation signals for NSE:PFOCUS:
Sloan Ratio %: 0.00%
GF Value™: ₹76.81 vs. price of ₹316.30 (311.8% above fair value)
No single metric tells the full story. See the NSE:PFOCUS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Prime Focus Ltd is an international media and entertainment services company providing integrated post-production activities including visual effects, animation, stereo 2D to 3D conversion, and digital intermediate services. The company caters to the film, television, and digital content industries, offering end-to-end creative, technology, production, and post-production services. It operates across multiple cities globally, including prominent hubs in India, North America, Europe, and Australia, enabling seamless collaboration across time zones. Prime Focus generates revenue majorly through its media services and technology platforms, serving content creators with solutions that optimize workflows, enhance creative output, and reduce costs.
47GF Score
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