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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.
Lumi Rental Co's Sloan Ratio for the quarter that ended in Jun. 2026 was -5.50%.
As of Jun. 2026, Lumi Rental Co has a Sloan Ratio of -5.50%, indicating the company is in the safe zone and there is no funny business with accruals.
Lumi Rental Co (SAU:4262) 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, Lumi Rental Co has a Sloan Ratio of -5.50%, indicating the company is in the safe zone and there is no funny business with accruals.
Lumi Rental Co Sloan Ratio % Related Terms
Lumi Rental Co Sloan Ratio % Historical Data
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The historical data trend for Lumi Rental Co'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.
SAU:4262 vs URI, SUNB, AER: Sloan Ratio % Comparison
For the Rental & Leasing Services subindustry, Lumi Rental Co'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.
Lumi Rental Co Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Lumi Rental Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Lumi Rental Co'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.
Lumi Rental Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Lumi Rental Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 52.707177 (Sep. 2025 ) + 38.016782 (Dec. 2025 ) + 40.039693 (Mar. 2026 ) + 10.813887 (Jun. 2026 ) = ﷼142 Mil.
Lumi Rental Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 77.730871 (Sep. 2025 ) + 217.514485 (Dec. 2025 ) + -38.055632 (Mar. 2026 ) + 86.062968 (Jun. 2026 ) = ﷼343 Mil.
Lumi Rental Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -7.686236 (Sep. 2025 ) + -5.059794 (Dec. 2025 ) + -7.412787 (Mar. 2026 ) + 0.634559 (Jun. 2026 ) = ﷼-20 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.
Lumi Rental Co (SAU:4262) has a Sloan Ratio % of -5.50% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Lumi Rental Co and its competitors.
Is Lumi Rental Co's Sloan Ratio % too high?
Lumi Rental Co's current Sloan Ratio % is -5.50%. Overall, Lumi Rental Co has a GF Score™ of 27/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lumi Rental Co's Sloan Ratio % compare to URI and SUNB?
Lumi Rental Co's Sloan Ratio % of -5.50% can be compared against companies in the Business Services 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 Business Services company?
A good Sloan Ratio % depends on the Business Services 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 Lumi Rental Co and its competitors. Lumi Rental Co's current Sloan Ratio % is -5.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lumi Rental Co stock overvalued right now?
Based on GuruFocus' analysis, Lumi Rental Co (SAU:4262) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼73.01, compared to a current price of ﷼25.36 — trading 65.3% below its estimated fair value. The current Sloan Ratio % is -5.50%. Lumi Rental Co's overall GF Score™ is 27/100 with 7 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 Lumi Rental Co (SAU:4262), the current Sloan Ratio % is -5.50% 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 Lumi Rental Co (SAU:4262) Overvalued in 2026?
Based on GuruFocus' analysis, Lumi Rental Co stock appears to be undervalued.
The current stock price of ﷼25.36 is trading 65.3% below its estimated GF Value™ of ﷼73.01.
GuruFocus considers Lumi Rental Co to be Possible Value Trap.
Key valuation signals for SAU:4262:
Sloan Ratio %: -5.50%
GF Value™: ﷼73.01 vs. price of ﷼25.36 (65.3% below fair value)
No single metric tells the full story. See the SAU:4262 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lumi Rental Co is a Car rental company that offers lease services to corporate and Government sector clients, provides rentals through a network of branches in airports and cities across the Kingdom and via digital channels, and sells used vehicles reaching the end of their useful life. The company has three reportable segments: i) Leasing: Providing vehicles on long-term leases to corporate and government customers, ii) Rental: Providing vehicles on daily, weekly, and monthly rentals to walk-in and corporate customers, and iii) Used car sale: Sale of vehicles that have completed their economical life as per management policy. The majority of the company's revenue is generated from the Leasing segment.
27GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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