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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.
Port of Tauranga's Sloan Ratio for the quarter that ended in Jun. 2026 was 1.00%.
As of Jun. 2026, Port of Tauranga has a Sloan Ratio of 1.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Port of Tauranga (NZSE:POT) 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, Port of Tauranga has a Sloan Ratio of 1.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Port of Tauranga Sloan Ratio % Related Terms
Port of Tauranga Sloan Ratio % Historical Data
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The historical data trend for Port of Tauranga'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.
Port of Tauranga Sloan Ratio % Competitor Comparison
For the Marine Shipping subindustry, Port of Tauranga'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.
Port of Tauranga Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Port of Tauranga's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Port of Tauranga'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.
Port of Tauranga's Sloan Ratio for the fiscal year that ended in Jun. 2026 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Port of Tauranga's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 70.214 (Dec. 2025 ) + 85.838 (Jun. 2026 ) = NZ$156.1 Mil.
Port of Tauranga's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 77.792 (Dec. 2025 ) + 127.636 (Jun. 2026 ) = NZ$205.4 Mil.
Port of Tauranga's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -21.078 (Dec. 2025 ) + -58.843 (Jun. 2026 ) = NZ$-79.9 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.
Port of Tauranga (NZSE:POT) has a Sloan Ratio % of 1.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Port of Tauranga and its competitors.
Is Port of Tauranga's Sloan Ratio % too high?
Port of Tauranga's current Sloan Ratio % is 1.00%. Overall, Port of Tauranga has a GF Score™ of 92/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Port of Tauranga's Sloan Ratio % compare to competitors?
Port of Tauranga's Sloan Ratio % of 1.00% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Port of Tauranga and its competitors. Port of Tauranga's current Sloan Ratio % is 1.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Port of Tauranga stock overvalued right now?
Based on GuruFocus' analysis, Port of Tauranga (NZSE:POT) is currently considered Modestly Overvalued. The stock's GF Value™ is NZ$6.67, compared to a current price of NZ$8.19 — trading 22.8% above its estimated fair value. The current Sloan Ratio % is 1.00%. Port of Tauranga's overall GF Score™ is 92/100 with 10 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 Port of Tauranga (NZSE:POT), the current Sloan Ratio % is 1.00% 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 Port of Tauranga (NZSE:POT) Overvalued in 2026?
Based on GuruFocus' analysis, Port of Tauranga stock appears to be overvalued.
The current stock price of NZ$8.19 is trading 22.8% above its estimated GF Value™ of NZ$6.67.
GuruFocus considers Port of Tauranga to be Modestly Overvalued.
Key valuation signals for NZSE:POT:
Sloan Ratio %: 1.00%
GF Value™: NZ$6.67 vs. price of NZ$8.19 (22.8% above fair value)
No single metric tells the full story. See the NZSE:POT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Port of Tauranga is the largest, fastest-growing, and most efficient port in New Zealand. The company was established in 1985 by the government and remains majority owned by the Bay of Plenty Regional Council. The port is connected by road and rail to Auckland, Waikato, and the central North Island. In addition to the port at Tauranga, the firm owns stakes in smaller ports and inland freight hubs closer to Auckland and on the South Island to facilitate trade flows.
92GF 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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