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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, Upsurge Seeds of Agriculture has a Sloan Ratio of 2.05%, indicating the company is in the safe zone and there is no funny business with accruals.
Upsurge Seeds of Agriculture (NSE:USASEEDS) 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, Upsurge Seeds of Agriculture has a Sloan Ratio of 2.05%, indicating the company is in the safe zone and there is no funny business with accruals.
Upsurge Seeds of Agriculture Sloan Ratio % Related Terms
Upsurge Seeds of Agriculture 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:USASEEDS vs CTVA, CF, MOS: Sloan Ratio % Comparison
For the Agricultural Inputs subindustry, Upsurge Seeds of Agriculture'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.
Upsurge Seeds of Agriculture Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, Upsurge Seeds of Agriculture's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Upsurge Seeds of Agriculture's Sloan Ratio % falls into.
Upsurge Seeds of Agriculture 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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Upsurge Seeds of Agriculture's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 25.386 (Sep. 2025 ) + 49.395 (Mar. 2026 ) = ₹75 Mil.
Upsurge Seeds of Agriculture's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 159.594 (Sep. 2025 ) + -101.411 (Mar. 2026 ) = ₹58 Mil.
Upsurge Seeds of Agriculture's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -2.706 (Sep. 2025 ) + -5.273 (Mar. 2026 ) = ₹-8 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.
Upsurge Seeds of Agriculture (NSE:USASEEDS) has a Sloan Ratio % of 2.05% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Upsurge Seeds of Agriculture and its competitors.
Is Upsurge Seeds of Agriculture's Sloan Ratio % too high?
Upsurge Seeds of Agriculture's current Sloan Ratio % is 2.05%. Overall, Upsurge Seeds of Agriculture has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Upsurge Seeds of Agriculture's Sloan Ratio % compare to CTVA and CF?
Upsurge Seeds of Agriculture's Sloan Ratio % of 2.05% can be compared against companies in the Agriculture 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 an Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 Upsurge Seeds of Agriculture and its competitors. Upsurge Seeds of Agriculture's current Sloan Ratio % is 2.05%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upsurge Seeds of Agriculture stock overvalued right now?
Based on GuruFocus' analysis, Upsurge Seeds of Agriculture (NSE:USASEEDS) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹179.30, compared to a current price of ₹91.20 — trading 49.1% below its estimated fair value. The current Sloan Ratio % is 2.05%. Upsurge Seeds of Agriculture's overall GF Score™ is 68/100 with 5 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 Upsurge Seeds of Agriculture (NSE:USASEEDS), the current Sloan Ratio % is 2.05% 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 Upsurge Seeds of Agriculture (NSE:USASEEDS) Overvalued in 2026?
Based on GuruFocus' analysis, Upsurge Seeds of Agriculture stock appears to be undervalued.
The current stock price of ₹91.20 is trading 49.1% below its estimated GF Value™ of ₹179.30.
GuruFocus considers Upsurge Seeds of Agriculture to be Significantly Undervalued.
Key valuation signals for NSE:USASEEDS:
Sloan Ratio %: 2.05%
GF Value™: ₹179.30 vs. price of ₹91.20 (49.1% below fair value)
No single metric tells the full story. See the NSE:USASEEDS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Upsurge Seeds of Agriculture Ltd a technology driven seeds manufacturing Company engaged in business of growing, developing, processing and marketing of variety of seeds for a range of field crops and vegetables. It is involved in seed processing wherein the improved genetic materials of the breeder seed is grown and multiplied into foundation seed. Breeder seeds are genetically pure seed with physical purity produced from basic nucleus seed stock and procured from original breeder.
68GF 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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