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, Repower Energy Development has a Sloan Ratio of 9.12%, indicating the company is in the safe zone and there is no funny business with accruals.
Repower Energy Development (PHS:REDC) 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, Repower Energy Development has a Sloan Ratio of 9.12%, indicating the company is in the safe zone and there is no funny business with accruals.
Repower Energy Development Sloan Ratio % Related Terms
Repower Energy Development 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.
Repower Energy Development Sloan Ratio % Competitor Comparison
For the Utilities - Renewable subindustry, Repower Energy Development'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.
Repower Energy Development Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Repower Energy Development's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Repower Energy Development's Sloan Ratio % falls into.
Repower Energy Development 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.
Repower Energy Development's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 53.765 (Jun. 2025 ) + 70.616 (Sep. 2025 ) + 96.32 (Dec. 2025 ) + 97.421 (Mar. 2026 ) = ₱318.1 Mil.
Repower Energy Development's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 107.693 (Jun. 2025 ) + 310.049 (Sep. 2025 ) + 408.487 (Dec. 2025 ) + 115.082 (Mar. 2026 ) = ₱941.3 Mil.
Repower Energy Development's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -610.959 (Jun. 2025 ) + -451.094 (Sep. 2025 ) + -230.152 (Dec. 2025 ) + -79.352 (Mar. 2026 ) = ₱-1,371.6 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.
Repower Energy Development (PHS:REDC) has a Sloan Ratio % of 9.12% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Repower Energy Development and its competitors.
Is Repower Energy Development's Sloan Ratio % too high?
Repower Energy Development's current Sloan Ratio % is 9.12%. Overall, Repower Energy Development has a GF Score™ of 61/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Repower Energy Development's Sloan Ratio % compare to competitors?
Repower Energy Development's Sloan Ratio % of 9.12% can be compared against companies in the Utilities - Independent Power Producers 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 Utilities - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers 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 Repower Energy Development and its competitors. Repower Energy Development's current Sloan Ratio % is 9.12%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Repower Energy Development stock overvalued right now?
Based on GuruFocus' analysis, Repower Energy Development (PHS:REDC) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱8.12, compared to a current price of ₱9.00 — trading 10.8% above its estimated fair value. The current Sloan Ratio % is 9.12%. Repower Energy Development's overall GF Score™ is 61/100 with 11 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 Repower Energy Development (PHS:REDC), the current Sloan Ratio % is 9.12% 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 Repower Energy Development (PHS:REDC) Overvalued in 2026?
Based on GuruFocus' analysis, Repower Energy Development stock appears to be overvalued.
The current stock price of ₱9.00 is trading 10.8% above its estimated GF Value™ of ₱8.12.
GuruFocus considers Repower Energy Development to be Modestly Overvalued.
Key valuation signals for PHS:REDC:
Sloan Ratio %: 9.12%
GF Value™: ₱8.12 vs. price of ₱9.00 (10.8% above fair value)
No single metric tells the full story. See the PHS:REDC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Repower Energy Development Corp is engages in renewable energy generation and water system management and distribution. Its renewable energy generation segment undertakes the generation of electricity through hydroelectric power plants. The Company has approximately eight hydropower plants in operation with a total combined capacity of around 16 megawatts. It generates revenue from Sale of Electricity and Interest Income.
61GF Score
Get the complete analysis for PHS:REDC
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PHS:REDC has been successfully added to your 
