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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.
SD Guthrie Bhd's Sloan Ratio for the quarter that ended in Mar. 2026 was 1.77%.
As of Mar. 2026, SD Guthrie Bhd has a Sloan Ratio of 1.77%, indicating the company is in the safe zone and there is no funny business with accruals.
SD Guthrie Bhd (OTCPK:SDPNF) 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, SD Guthrie Bhd has a Sloan Ratio of 1.77%, indicating the company is in the safe zone and there is no funny business with accruals.
SD Guthrie Bhd Sloan Ratio % Related Terms
SD Guthrie Bhd Sloan Ratio % Historical Data
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The historical data trend for SD Guthrie Bhd'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 Packaged Foods subindustry, SD Guthrie Bhd'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.
SD Guthrie Bhd Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, SD Guthrie Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where SD Guthrie Bhd'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.
SD Guthrie Bhd's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
SD Guthrie Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 126.475 (Jun. 2025 ) + 229.481 (Sep. 2025 ) + 128.908 (Dec. 2025 ) + 148.876 (Mar. 2026 ) = $634 Mil.
SD Guthrie Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 189.948 (Jun. 2025 ) + 287.208 (Sep. 2025 ) + 186.066 (Dec. 2025 ) + 164.32 (Mar. 2026 ) = $828 Mil.
SD Guthrie Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -105.71 (Jun. 2025 ) + 3.326 (Sep. 2025 ) + -132.395 (Dec. 2025 ) + -104.314 (Mar. 2026 ) = $-339 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.
SD Guthrie Bhd (SDPNF) has a Sloan Ratio % of 1.77% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on SD Guthrie Bhd and its competitors.
Is SD Guthrie Bhd's Sloan Ratio % too high?
SD Guthrie Bhd's current Sloan Ratio % is 1.77%. Overall, SD Guthrie Bhd has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does SD Guthrie Bhd's Sloan Ratio % compare to KHC and GIS?
SD Guthrie Bhd's Sloan Ratio % of 1.77% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 SD Guthrie Bhd and its competitors. SD Guthrie Bhd's current Sloan Ratio % is 1.77%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SD Guthrie Bhd stock overvalued right now?
SD Guthrie Bhd (SDPNF) has a current Sloan Ratio % of 1.77%. The stock's GF Value™ is $1.22, compared to a current price of $1.49 — trading 22.1% above its estimated fair value. The current Sloan Ratio % is 1.77%. SD Guthrie Bhd's overall GF Score™ is 72/100 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 SD Guthrie Bhd (SDPNF), the current Sloan Ratio % is 1.77% 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 SD Guthrie Bhd (SDPNF) Overvalued in 2026?
Based on GuruFocus' analysis, SD Guthrie Bhd stock appears to be overvalued.
The current stock price of $1.49 is trading 22.1% above its estimated GF Value™ of $1.22.
Key valuation signals for SDPNF:
Sloan Ratio %: 1.77%
GF Value™: $1.22 vs. price of $1.49 (22.1% above fair value)
No single metric tells the full story. See the SDPNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SD Guthrie Bhd is a palm oil plantation company. It is engaged in oil palm cultivation, harvesting, and milling in Malaysia. The principal activities of the Company consist of the production, processing, refining, and sales of palm oil and palm kernel oil, manufacturing and marketing of specialty fats and edible oils, rubber, and other palm oil-related products, and investment holding. The company's segments include Upstream Malaysia, Upstream Indonesia, Upstream Papua New Guinea and the Solomon Islands, Renewable energy, Industrial development, Downstream, and Other operations. It generates maximum revenue from the Downstream segment. Geographically, it derives a majority of its revenue from Malaysia and also has a presence in Europe, India, Indonesia, Thailand, and Other countries.
72GF Score
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