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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.
Sta Lucia Land's Sloan Ratio for the quarter that ended in Mar. 2026 was -0.30%.
As of Mar. 2026, Sta Lucia Land has a Sloan Ratio of -0.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Sta Lucia Land (PHS:SLI) 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, Sta Lucia Land has a Sloan Ratio of -0.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Sta Lucia Land Sloan Ratio % Related Terms
Sta Lucia Land Sloan Ratio % Historical Data
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The historical data trend for Sta Lucia Land'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.
Sta Lucia Land Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, Sta Lucia Land'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.
Sta Lucia Land Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Sta Lucia Land's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sta Lucia Land'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.
Sta Lucia Land's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Sta Lucia Land's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 552.167 (Jun. 2025 ) + 555.638 (Sep. 2025 ) + 366.715 (Dec. 2025 ) + 949.37 (Mar. 2026 ) = ₱2,424 Mil.
Sta Lucia Land's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -589.618 (Jun. 2025 ) + -2633.619 (Sep. 2025 ) + 3563.189 (Dec. 2025 ) + 1520.754 (Mar. 2026 ) = ₱1,861 Mil.
Sta Lucia Land's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 904.33 (Jun. 2025 ) + 31.859 (Sep. 2025 ) + -121.564 (Dec. 2025 ) + -38.13 (Mar. 2026 ) = ₱776 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.
Sta Lucia Land (PHS:SLI) has a Sloan Ratio % of -0.30% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Sta Lucia Land and its competitors.
Is Sta Lucia Land's Sloan Ratio % too high?
Sta Lucia Land's current Sloan Ratio % is -0.30%. Overall, Sta Lucia Land has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sta Lucia Land's Sloan Ratio % compare to competitors?
Sta Lucia Land's Sloan Ratio % of -0.30% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Sta Lucia Land and its competitors. Sta Lucia Land's current Sloan Ratio % is -0.30%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sta Lucia Land stock overvalued right now?
Based on GuruFocus' analysis, Sta Lucia Land (PHS:SLI) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱2.30, compared to a current price of ₱2.08 — trading 9.6% below its estimated fair value. The current Sloan Ratio % is -0.30%. Sta Lucia Land's overall GF Score™ is 81/100 with 6 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 Sta Lucia Land (PHS:SLI), the current Sloan Ratio % is -0.30% 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 Sta Lucia Land (PHS:SLI) Overvalued in 2026?
Based on GuruFocus' analysis, Sta Lucia Land stock appears to be undervalued.
The current stock price of ₱2.08 is trading 9.6% below its estimated GF Value™ of ₱2.30.
GuruFocus considers Sta Lucia Land to be Modestly Undervalued.
Key valuation signals for PHS:SLI:
Sloan Ratio %: -0.30%
GF Value™: ₱2.30 vs. price of ₱2.08 (9.6% below fair value)
No single metric tells the full story. See the PHS:SLI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sta Lucia Land Inc is a flagship property development company, which is principally engaged in real estate development, both horizontal and vertical, in various locations across the Philippines. The company has two reportable operating segments as follows: i) Leasing: This segment consists of the Group's investment properties which includes properties that are held to earn rentals and are not occupied by the Group. ii) Residential development: This represents the development and selling of subdivision lots and high-rise condominium projects across the Philippines.
81GF Score
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