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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, Pondy Oxides And Chemicals has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Pondy Oxides And Chemicals (NSE:POCL) 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, Pondy Oxides And Chemicals has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Pondy Oxides And Chemicals Sloan Ratio % Related Terms
Pondy Oxides And Chemicals 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:POCL vs LIN, SHW, ECL: Sloan Ratio % Comparison
For the Specialty Chemicals subindustry, Pondy Oxides And Chemicals'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.
Pondy Oxides And Chemicals Sloan Ratio % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Pondy Oxides And Chemicals's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Pondy Oxides And Chemicals's Sloan Ratio % falls into.
Pondy Oxides And Chemicals Sloan Ratio % Calculation
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.
Pondy Oxides And Chemicals's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 338.718 (Sep. 2025 ) + 353.06 (Dec. 2025 ) + 375.272 (Mar. 2026 ) + 358.802 (Jun. 2026 ) = ₹1,426 Mil.
Pondy Oxides And Chemicals'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.
Pondy Oxides And Chemicals'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.
Pondy Oxides And Chemicals (NSE:POCL) 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 Pondy Oxides And Chemicals and its competitors.
Is Pondy Oxides And Chemicals' Sloan Ratio % too high?
Pondy Oxides And Chemicals' current Sloan Ratio % is 0.00%. Overall, Pondy Oxides And Chemicals has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pondy Oxides And Chemicals' Sloan Ratio % compare to LIN and SHW?
Pondy Oxides And Chemicals' Sloan Ratio % of 0.00% can be compared against companies in the Chemicals 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 Chemicals company?
A good Sloan Ratio % depends on the Chemicals 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 Pondy Oxides And Chemicals and its competitors. Pondy Oxides And Chemicals'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 Pondy Oxides And Chemicals stock overvalued right now?
Based on GuruFocus' analysis, Pondy Oxides And Chemicals (NSE:POCL) is currently considered Fairly Valued. The stock's GF Value™ is ₹520.59, compared to a current price of ₹479.20 — trading 8% below its estimated fair value. The current Sloan Ratio % is 0.00%. Pondy Oxides And Chemicals' overall GF Score™ is 84/100 with 2 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 Pondy Oxides And Chemicals (NSE:POCL), 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 Pondy Oxides And Chemicals (NSE:POCL) Overvalued in 2026?
Based on GuruFocus' analysis, Pondy Oxides And Chemicals stock appears to be undervalued.
The current stock price of ₹479.20 is trading 8% below its estimated GF Value™ of ₹520.59.
GuruFocus considers Pondy Oxides And Chemicals to be Fairly Valued.
Key valuation signals for NSE:POCL:
Sloan Ratio %: 0.00%
GF Value™: ₹520.59 vs. price of ₹479.20 (8% below fair value)
No single metric tells the full story. See the NSE:POCL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pondy Oxides And Chemicals Ltd is engaged in converting scraps of various forms of Lead, Aluminum and Copper into Lead Metal, Aluminium Metal, and Copper and its Alloys. Lead battery scrap is smelted by the Company to produce secondary lead metal is then processed into pure lead and specific lead alloys. The Company's products are exported across the globe, mostly catering to Asian countries like Japan, South Korea, Thailand, and the Middle East. It has one reportable segment lead and lead alloys.
84GF Score
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