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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.
Valiant Laboratories's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Valiant Laboratories has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Valiant Laboratories (NSE:VALIANTLAB) 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, Valiant Laboratories has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Valiant Laboratories Sloan Ratio % Related Terms
Valiant Laboratories Sloan Ratio % Historical Data
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The historical data trend for Valiant Laboratories'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:VALIANTLAB vs ZTS, UTHR: Sloan Ratio % Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Valiant Laboratories'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.
Valiant Laboratories Sloan Ratio % vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Valiant Laboratories's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Valiant Laboratories'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.
Valiant Laboratories's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Valiant Laboratories's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 18.209 (Jun. 2025 ) + 2.001 (Sep. 2025 ) + -70.562 (Dec. 2025 ) + 17.587 (Mar. 2026 ) = ₹-33 Mil.
Valiant Laboratories's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = ₹0 Mil.
Valiant Laboratories's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 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.
Valiant Laboratories (NSE:VALIANTLAB) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Valiant Laboratories and its competitors.
Is Valiant Laboratories' Sloan Ratio % too high?
Valiant Laboratories' current Sloan Ratio % is 0.00%. Overall, Valiant Laboratories has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Valiant Laboratories' Sloan Ratio % compare to ZTS and UTHR?
Valiant Laboratories' Sloan Ratio % of 0.00% can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Sloan Ratio % depends on the Drug Manufacturers 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 Valiant Laboratories and its competitors. Valiant Laboratories'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 Valiant Laboratories stock overvalued right now?
Based on GuruFocus' analysis, Valiant Laboratories (NSE:VALIANTLAB) is currently considered Possible Value Trap. The stock's GF Value™ is ₹105.34, compared to a current price of ₹63.44 — trading 39.8% below its estimated fair value. The current Sloan Ratio % is 0.00%. Valiant Laboratories' overall GF Score™ is 52/100 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 Valiant Laboratories (NSE:VALIANTLAB), the current Sloan Ratio % is 0.00% 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 Valiant Laboratories (NSE:VALIANTLAB) Overvalued in 2026?
Based on GuruFocus' analysis, Valiant Laboratories stock appears to be undervalued.
The current stock price of ₹63.44 is trading 39.8% below its estimated GF Value™ of ₹105.34.
GuruFocus considers Valiant Laboratories to be Possible Value Trap.
Key valuation signals for NSE:VALIANTLAB:
Sloan Ratio %: 0.00%
GF Value™: ₹105.34 vs. price of ₹63.44 (39.8% below fair value)
No single metric tells the full story. See the NSE:VALIANTLAB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Valiant Laboratories Ltd is an Active Pharmaceutical Ingredient (API)/Bulk Drug manufacturing company with having focus on manufacturing Paracetamol. Paracetamol is one of the widely used analgesics globally and is recommended as the first-line therapy in pain conditions by the World Health Organization. Paracetamol has several applications such as usage in the treatment of headaches, muscle aches, arthritis, backaches, toothaches, colds, and fever. It manufactures Paracetamol in various grades such as IP/BP/EP/USP, as per the pharmacopeia requirements of its customers.
52GF Score
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