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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.
PT AKRorindo Tbk's Sloan Ratio for the quarter that ended in Jun. 2026 was -10.14%.
As of Jun. 2026, PT AKRorindo Tbk has a Sloan Ratio of -10.14%, indicating there is a warning stage of accrual build up.
PT AKRorindo Tbk (OTCPK:PKCPF) 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, PT AKRorindo Tbk has a Sloan Ratio of -10.14%, indicating there is a warning stage of accrual build up.
PT AKRorindo Tbk Sloan Ratio % Related Terms
PT AKRorindo Tbk Sloan Ratio % Historical Data
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The historical data trend for PT AKRorindo Tbk'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 Oil & Gas Refining & Marketing subindustry, PT AKRorindo Tbk'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.
PT AKRorindo Tbk Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, PT AKRorindo Tbk's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PT AKRorindo Tbk'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.
PT AKRorindo Tbk's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
PT AKRorindo Tbk's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 28.475 (Sep. 2025 ) + 49.229 (Dec. 2025 ) + 38.778 (Mar. 2026 ) + 43.216 (Jun. 2026 ) = $160 Mil.
PT AKRorindo Tbk's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 194.877 (Sep. 2025 ) + 32.971 (Dec. 2025 ) + 83.799 (Mar. 2026 ) + 143.472 (Jun. 2026 ) = $455 Mil.
PT AKRorindo Tbk's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -12.075 (Sep. 2025 ) + -30.234 (Dec. 2025 ) + -8.221 (Mar. 2026 ) + -22.446 (Jun. 2026 ) = $-73 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.
PT AKRorindo Tbk (PKCPF) has a Sloan Ratio % of -10.14% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PT AKRorindo Tbk and its competitors.
Is PT AKRorindo Tbk's Sloan Ratio % too high?
PT AKRorindo Tbk's current Sloan Ratio % is -10.14%. Overall, PT AKRorindo Tbk has a GF Score™ of 95/100, reflecting its overall financial health beyond just this single metric.
How does PT AKRorindo Tbk's Sloan Ratio % compare to MPC and VLO?
PT AKRorindo Tbk's Sloan Ratio % of -10.14% can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Sloan Ratio % depends on the Oil & Gas 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 PT AKRorindo Tbk and its competitors. PT AKRorindo Tbk's current Sloan Ratio % is -10.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT AKRorindo Tbk stock overvalued right now?
PT AKRorindo Tbk (PKCPF) has a current Sloan Ratio % of -10.14%. The stock's GF Value™ is $0.13, compared to a current price of $0.11 — trading 16.9% below its estimated fair value. The current Sloan Ratio % is -10.14%. PT AKRorindo Tbk's overall GF Score™ is 95/100 with 3 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 PT AKRorindo Tbk (PKCPF), the current Sloan Ratio % is -10.14% 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 PT AKRorindo Tbk (PKCPF) Overvalued in 2026?
Based on GuruFocus' analysis, PT AKRorindo Tbk stock appears to be undervalued.
The current stock price of $0.11 is trading 16.9% below its estimated GF Value™ of $0.13.
Key valuation signals for PKCPF:
Sloan Ratio %: -10.14%
GF Value™: $0.13 vs. price of $0.11 (16.9% below fair value)
No single metric tells the full story. See the PKCPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT AKR Corporindo Tbk is engaged in chemicals distribution. The company segments are: The Trading and distribution segment, which accounts for majority of the total revenue, distributes industrial and retail petroleum products, other basic chemicals, and lubricants for the industrial, marine and other sectors. The Logistics Services segment provides various kinds of logistics services such as rental of storage tanks and warehouses, bagging etc and transportation services mainly for liquid and solid chemical and petroleum products in Indonesia. The Manufacturing segment makes adhesive materials. Industrial estate and related utility services comprises of sales and lease of industrial estate land, sales of electricity and other related services to tenants of the estate.
95GF Score
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