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.
Paladin Energy's Sloan Ratio for the quarter that ended in Dec. 2025 was 12.21%.
As of Dec. 2025, Paladin Energy has a Sloan Ratio of 12.21%, indicating there is a warning stage of accrual build up.
Paladin Energy (OTCPK:PALAF) 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 Dec. 2025, Paladin Energy has a Sloan Ratio of 12.21%, indicating there is a warning stage of accrual build up.
Paladin Energy Sloan Ratio % Related Terms
Paladin Energy Sloan Ratio % Historical Data
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The historical data trend for Paladin Energy'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.
For the Uranium subindustry, Paladin Energy'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.
Paladin Energy Sloan Ratio % vs Other Energy Sources Industry
For the Other Energy Sources industry and Energy sector, Paladin Energy's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Paladin Energy'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.
Paladin Energy's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Paladin Energy's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -34.072 (Jun. 2025 ) + 0.872 (Dec. 2025 ) = $-33.2 Mil.
Paladin Energy's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -34.327 (Jun. 2025 ) + 3.398 (Dec. 2025 ) = $-30.9 Mil.
Paladin Energy's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 18.456 (Jun. 2025 ) + -182.493 (Dec. 2025 ) = $-164.0 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.
Paladin Energy (PALAF) has a Sloan Ratio % of 12.21% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Paladin Energy and its competitors.
Is Paladin Energy's Sloan Ratio % too high?
Paladin Energy's current Sloan Ratio % is 12.21%. Overall, Paladin Energy has a GF Score™ of 33/100, reflecting its overall financial health beyond just this single metric.
How does Paladin Energy's Sloan Ratio % compare to UEC and LEU?
Paladin Energy's Sloan Ratio % of 12.21% can be compared against companies in the Other Energy Sources 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 Other Energy Sources company?
A good Sloan Ratio % depends on the Other Energy Sources 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 Paladin Energy and its competitors. Paladin Energy's current Sloan Ratio % is 12.21%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paladin Energy stock overvalued right now?
Paladin Energy (PALAF) has a current Sloan Ratio % of 12.21%. The current Sloan Ratio % is 12.21%. Paladin Energy's overall GF Score™ is 33/100 with 4 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 Paladin Energy (PALAF), the current Sloan Ratio % is 12.21% as of Dec. 2025. 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.
Paladin Energy Ltd is engaged in the production of uranium, and it operates through its various projects that are located in Australia and Africa. The operating segments of the group are Exploration, Namibia, and Australia. The segment activity in Namibia is the production and sale of uranium from the mines located in these geographic regions. The Australian segment includes its sales, marketing, and corporate functions, and the Exploration segment is focused on developing exploration and evaluation projects in Australia and Canada. The company's projects include Langer Heinrich Mine in Namibia, the Michelin project in Canada, and Manyingee, Carly Bore, and the Mount ISA projects in Australia.
33GF Score
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