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.
When sloan ratio (27.55)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, BAF Viet Nam Agriculture JSC has a Sloan Ratio of 39.31%, indicating earnings are more likely to be made up of accruals.
BAF Viet Nam Agriculture JSC (STC:BAF) 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, BAF Viet Nam Agriculture JSC has a Sloan Ratio of 39.31%, indicating earnings are more likely to be made up of accruals.
BAF Viet Nam Agriculture JSC Sloan Ratio % Related Terms
BAF Viet Nam Agriculture JSC 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 Farm Products subindustry, BAF Viet Nam Agriculture JSC'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.
BAF Viet Nam Agriculture JSC Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, BAF Viet Nam Agriculture JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where BAF Viet Nam Agriculture JSC's Sloan Ratio % falls into.
BAF Viet Nam Agriculture JSC Sloan Ratio % Calculation
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.
BAF Viet Nam Agriculture JSC's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 194643.122 (Jun. 2025 ) + 20640.705 (Sep. 2025 ) + -264904.88 (Dec. 2025 ) + 206000.611 (Mar. 2026 ) = ₫156,380 Mil.
BAF Viet Nam Agriculture JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -1501667.143 (Jun. 2025 ) + 76082.315 (Sep. 2025 ) + -813621.576 (Dec. 2025 ) + -302104.431 (Mar. 2026 ) = ₫-2,541,311 Mil.
BAF Viet Nam Agriculture JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -339414.351 (Jun. 2025 ) + -691515.713 (Sep. 2025 ) + -167541.419 (Dec. 2025 ) + -888639.73 (Mar. 2026 ) = ₫-2,087,111 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.
BAF Viet Nam Agriculture JSC (STC:BAF) has a Sloan Ratio % of 39.31% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on BAF Viet Nam Agriculture JSC and its competitors.
Is BAF Viet Nam Agriculture JSC's Sloan Ratio % too high?
BAF Viet Nam Agriculture JSC's current Sloan Ratio % is 39.31%. Overall, BAF Viet Nam Agriculture JSC has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BAF Viet Nam Agriculture JSC's Sloan Ratio % compare to ADM and BG?
BAF Viet Nam Agriculture JSC's Sloan Ratio % of 39.31% 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 BAF Viet Nam Agriculture JSC and its competitors. BAF Viet Nam Agriculture JSC's current Sloan Ratio % is 39.31%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BAF Viet Nam Agriculture JSC stock overvalued right now?
Based on GuruFocus' analysis, BAF Viet Nam Agriculture JSC (STC:BAF) is currently considered Significantly Overvalued. The stock's GF Value™ is ₫16,122.59, compared to a current price of ₫29,600.00 — trading 83.6% above its estimated fair value. The current Sloan Ratio % is 39.31%. BAF Viet Nam Agriculture JSC's overall GF Score™ is 65/100 with 10 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 BAF Viet Nam Agriculture JSC (STC:BAF), the current Sloan Ratio % is 39.31% 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 BAF Viet Nam Agriculture JSC (STC:BAF) Overvalued in 2026?
Based on GuruFocus' analysis, BAF Viet Nam Agriculture JSC stock appears to be overvalued.
The current stock price of ₫29,600.00 is trading 83.6% above its estimated GF Value™ of ₫16,122.59.
GuruFocus considers BAF Viet Nam Agriculture JSC to be Significantly Overvalued.
Key valuation signals for STC:BAF:
Sloan Ratio %: 39.31%
GF Value™: ₫16,122.59 vs. price of ₫29,600.00 (83.6% above fair value)
No single metric tells the full story. See the STC:BAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BAF Viet Nam Agriculture JSC is engaged in mixed farming, producing animal feed, and processing and preserving meat. The Group's principal activities are to carry out mixed animal breeding, trade in agricultural products, and produce animal feed. In addition, the Group's production and business activities are mainly carried out within the territory of Vietnam.
65GF Score
Get the complete analysis for STC:BAF
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
STC:BAF has been successfully added to your 
