Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Saudi Basic Industries's Sloan Ratio for the quarter that ended in Jun. 2026 was -12.33%.
As of Jun. 2026, Saudi Basic Industries has a Sloan Ratio of -12.33%, indicating there is a warning stage of accrual build up.
Saudi Basic Industries (SAU:2010) 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, Saudi Basic Industries has a Sloan Ratio of -12.33%, indicating there is a warning stage of accrual build up.
Saudi Basic Industries Sloan Ratio % Related Terms
Saudi Basic Industries 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.
For the Chemicals subindustry, Saudi Basic Industries'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.
Saudi Basic Industries Sloan Ratio % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Saudi Basic Industries's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Saudi Basic Industries'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.
Saudi Basic Industries's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Saudi Basic Industries's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 435.461 (Sep. 2025 ) + -20937.791 (Dec. 2025 ) + 13.195 (Mar. 2026 ) + -832.934 (Jun. 2026 ) = ﷼-21,322 Mil.
Saudi Basic Industries's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 6811.98 (Sep. 2025 ) + 5794.949 (Dec. 2025 ) + 870.866 (Mar. 2026 ) + 182.152 (Jun. 2026 ) = ﷼13,660 Mil.
Saudi Basic Industries's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -1543.879 (Sep. 2025 ) + -3614.151 (Dec. 2025 ) + 369.426 (Mar. 2026 ) + 41.011 (Jun. 2026 ) = ﷼-4,748 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.
Saudi Basic Industries (SAU:2010) has a Sloan Ratio % of -12.33% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Saudi Basic Industries and its competitors.
Is Saudi Basic Industries' Sloan Ratio % too high?
Saudi Basic Industries' current Sloan Ratio % is -12.33%. Overall, Saudi Basic Industries has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Saudi Basic Industries' Sloan Ratio % compare to DOW?
Saudi Basic Industries' Sloan Ratio % of -12.33% can be compared against companies in the Chemicals 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 Chemicals company?
A good Sloan Ratio % depends on the Chemicals 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 Saudi Basic Industries and its competitors. Saudi Basic Industries's current Sloan Ratio % is -12.33%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Saudi Basic Industries stock overvalued right now?
Based on GuruFocus' analysis, Saudi Basic Industries (SAU:2010) is currently considered Fairly Valued. The stock's GF Value™ is ﷼53.84, compared to a current price of ﷼49.48 — trading 8.1% below its estimated fair value. The current Sloan Ratio % is -12.33%. Saudi Basic Industries' overall GF Score™ is 69/100 with 8 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 Saudi Basic Industries (SAU:2010), the current Sloan Ratio % is -12.33% 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 Saudi Basic Industries (SAU:2010) Overvalued in 2026?
Based on GuruFocus' analysis, Saudi Basic Industries stock appears to be undervalued.
The current stock price of ﷼49.48 is trading 8.1% below its estimated GF Value™ of ﷼53.84.
GuruFocus considers Saudi Basic Industries to be Fairly Valued.
Key valuation signals for SAU:2010:
Sloan Ratio %: -12.33%
GF Value™: ﷼53.84 vs. price of ﷼49.48 (8.1% below fair value)
No single metric tells the full story. See the SAU:2010 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Saudi Basic Industries Corp is a chemicals manufacturer in Saudi Arabia. The primary business segments of the company are Petrochemicals and Agri-nutrients. In Petrochemicals segment products included polymers and chemicals are produced from hydrocarbon feedstock including methane, ethane, and propane, it also includes the production of a range of fertilisers; including urea, ammonia, phosphate, as well as compound fertilisers. The Hadeed is concerned with production of steel products, long products and flat products. The company derives maximum revenue from Petrochemicals segment. Geographically, it generates maximum revenue from Rest of Asia followed by China, KSA, America and Europe.
69GF Score
Get the complete analysis for SAU:2010
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
SAU:2010 has been successfully added to your 
