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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.
As of Jun. 2026, Gia Lai Electricity JSC has a Sloan Ratio of 3.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Gia Lai Electricity JSC (STC:GEG) 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, Gia Lai Electricity JSC has a Sloan Ratio of 3.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Gia Lai Electricity JSC Sloan Ratio % Related Terms
Gia Lai Electricity 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.
Gia Lai Electricity JSC Sloan Ratio % Competitor Comparison
For the Utilities - Renewable subindustry, Gia Lai Electricity 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.
Gia Lai Electricity JSC Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Gia Lai Electricity JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Gia Lai Electricity JSC'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.
Gia Lai Electricity JSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Gia Lai Electricity JSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 74645.814 (Sep. 2025 ) + 83445.049 (Dec. 2025 ) + 206675.502 (Mar. 2026 ) + 28179.986 (Jun. 2026 ) = ₫392,946 Mil.
Gia Lai Electricity JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 306540.373 (Sep. 2025 ) + 76461.181 (Dec. 2025 ) + 213327.143 (Mar. 2026 ) + 508833.833 (Jun. 2026 ) = ₫1,105,163 Mil.
Gia Lai Electricity JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -238308.22 (Sep. 2025 ) + -242116.623 (Dec. 2025 ) + -26739.175 (Mar. 2026 ) + -705709.093 (Jun. 2026 ) = ₫-1,212,873 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.
Gia Lai Electricity JSC (STC:GEG) has a Sloan Ratio % of 3.23% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Gia Lai Electricity JSC and its competitors.
Is Gia Lai Electricity JSC's Sloan Ratio % too high?
Gia Lai Electricity JSC's current Sloan Ratio % is 3.23%. Overall, Gia Lai Electricity JSC has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gia Lai Electricity JSC's Sloan Ratio % compare to competitors?
Gia Lai Electricity JSC's Sloan Ratio % of 3.23% can be compared against companies in the Utilities - Independent Power Producers 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 Utilities - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers 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 Gia Lai Electricity JSC and its competitors. Gia Lai Electricity JSC's current Sloan Ratio % is 3.23%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gia Lai Electricity JSC stock overvalued right now?
Based on GuruFocus' analysis, Gia Lai Electricity JSC (STC:GEG) is currently considered Modestly Undervalued. The stock's GF Value™ is ₫14,411.13, compared to a current price of ₫12,400.00 — trading 14% below its estimated fair value. The current Sloan Ratio % is 3.23%. Gia Lai Electricity JSC's overall GF Score™ is 89/100 with 4 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 Gia Lai Electricity JSC (STC:GEG), the current Sloan Ratio % is 3.23% 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 Gia Lai Electricity JSC (STC:GEG) Overvalued in 2026?
Based on GuruFocus' analysis, Gia Lai Electricity JSC stock appears to be undervalued.
The current stock price of ₫12,400.00 is trading 14% below its estimated GF Value™ of ₫14,411.13.
GuruFocus considers Gia Lai Electricity JSC to be Modestly Undervalued.
Key valuation signals for STC:GEG:
Sloan Ratio %: 3.23%
GF Value™: ₫14,411.13 vs. price of ₫12,400.00 (14% below fair value)
No single metric tells the full story. See the STC:GEG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gia Lai Electricity JSC is engaged in the generation, transmission, and distribution of electricity, as well as the construction and installation of power systems, including hydropower projects. The company also provides engineering, consulting, supervision, and technical services related to power infrastructure, along with machinery trading and financial investment activities.
89GF Score
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