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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, Som Distilleries & Breweries has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Som Distilleries & Breweries (NSE:SDBL) 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, Som Distilleries & Breweries has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Som Distilleries & Breweries Sloan Ratio % Related Terms
Som Distilleries & Breweries 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.
For the Beverages - Brewers subindustry, Som Distilleries & Breweries'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.
Som Distilleries & Breweries Sloan Ratio % vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Som Distilleries & Breweries's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Som Distilleries & Breweries's Sloan Ratio % falls into.
Som Distilleries & Breweries 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.
Som Distilleries & Breweries's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 190.484 (Sep. 2025 ) + 46.05 (Dec. 2025 ) + -566.918 (Mar. 2026 ) + 15.603 (Jun. 2026 ) = ₹-315 Mil.
Som Distilleries & Breweries'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.
Som Distilleries & Breweries'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.
Som Distilleries & Breweries (NSE:SDBL) 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 Som Distilleries & Breweries and its competitors.
Is Som Distilleries & Breweries' Sloan Ratio % too high?
Som Distilleries & Breweries' current Sloan Ratio % is 0.00%. Overall, Som Distilleries & Breweries has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Som Distilleries & Breweries' Sloan Ratio % compare to STZ and TAP?
Som Distilleries & Breweries' Sloan Ratio % of 0.00% can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Sloan Ratio % depends on the Beverages - Alcoholic 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 Som Distilleries & Breweries and its competitors. Som Distilleries & Breweries'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 Som Distilleries & Breweries stock overvalued right now?
Based on GuruFocus' analysis, Som Distilleries & Breweries (NSE:SDBL) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹81.78, compared to a current price of ₹70.07 — trading 14.3% below its estimated fair value. The current Sloan Ratio % is 0.00%. Som Distilleries & Breweries' overall GF Score™ is 68/100 with 3 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 Som Distilleries & Breweries (NSE:SDBL), 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 Som Distilleries & Breweries (NSE:SDBL) Overvalued in 2026?
Based on GuruFocus' analysis, Som Distilleries & Breweries stock appears to be undervalued.
The current stock price of ₹70.07 is trading 14.3% below its estimated GF Value™ of ₹81.78.
GuruFocus considers Som Distilleries & Breweries to be Modestly Undervalued.
Key valuation signals for NSE:SDBL:
Sloan Ratio %: 0.00%
GF Value™: ₹81.78 vs. price of ₹70.07 (14.3% below fair value)
No single metric tells the full story. See the NSE:SDBL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Som Distilleries & Breweries Ltd is an Indian company based in Bhopal, Madhya Pradesh, involved in the brewing, bottling, canning, and blending of alcoholic beverages such as beer and Indian-made foreign liquor (IMFL). Its product range includes beer, rum, brandy, vodka, and whiskey, with brands including Hunter Beer, Woodpecker Beer, Black Fort, and others. The company operates in Madhya Pradesh and serves both domestic and international markets. Its integrated operations cover production, blending, and bottling, offering products across different price segments. The company generates a portion of its revenue from beer sales.
68GF Score
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