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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, The Southern Fertilizer JSC has a Sloan Ratio of 11.41%, indicating there is a warning stage of accrual build up.
The Southern Fertilizer JSC (STC:SFG) 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, The Southern Fertilizer JSC has a Sloan Ratio of 11.41%, indicating there is a warning stage of accrual build up.
The Southern Fertilizer JSC Sloan Ratio % Related Terms
The Southern Fertilizer 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.
STC:SFG vs CTVA, CF, MOS: Sloan Ratio % Comparison
For the Agricultural Inputs subindustry, The Southern Fertilizer 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.
The Southern Fertilizer JSC Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, The Southern Fertilizer JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where The Southern Fertilizer JSC's Sloan Ratio % falls into.
The Southern Fertilizer 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.
The Southern Fertilizer JSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 9595.528 (Sep. 2025 ) + 2778.587 (Dec. 2025 ) + 9655.34 (Mar. 2026 ) + 16024.07 (Jun. 2026 ) = ₫38,054 Mil.
The Southern Fertilizer JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -199287.22 (Sep. 2025 ) + -81225.712 (Dec. 2025 ) + 217171.202 (Mar. 2026 ) + -101956.729 (Jun. 2026 ) = ₫-165,298 Mil.
The Southern Fertilizer JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 80452.76 (Sep. 2025 ) + 83786.327 (Dec. 2025 ) + -167961.899 (Mar. 2026 ) + -26312.105 (Jun. 2026 ) = ₫-30,035 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.
The Southern Fertilizer JSC (STC:SFG) has a Sloan Ratio % of 11.41% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on The Southern Fertilizer JSC and its competitors.
Is The Southern Fertilizer JSC's Sloan Ratio % too high?
The Southern Fertilizer JSC's current Sloan Ratio % is 11.41%. Overall, The Southern Fertilizer JSC has a GF Score™ of 76/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does The Southern Fertilizer JSC's Sloan Ratio % compare to CTVA and CF?
The Southern Fertilizer JSC's Sloan Ratio % of 11.41% can be compared against companies in the Agriculture 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 Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 The Southern Fertilizer JSC and its competitors. The Southern Fertilizer JSC's current Sloan Ratio % is 11.41%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Southern Fertilizer JSC stock overvalued right now?
Based on GuruFocus' analysis, The Southern Fertilizer JSC (STC:SFG) is currently considered Significantly Undervalued. The stock's GF Value™ is ₫16,402.62, compared to a current price of ₫10,500.00 — trading 36% below its estimated fair value. The current Sloan Ratio % is 11.41%. The Southern Fertilizer JSC's overall GF Score™ is 76/100 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 The Southern Fertilizer JSC (STC:SFG), the current Sloan Ratio % is 11.41% 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 The Southern Fertilizer JSC (STC:SFG) Overvalued in 2026?
Based on GuruFocus' analysis, The Southern Fertilizer JSC stock appears to be undervalued.
The current stock price of ₫10,500.00 is trading 36% below its estimated GF Value™ of ₫16,402.62.
GuruFocus considers The Southern Fertilizer JSC to be Significantly Undervalued.
Key valuation signals for STC:SFG:
Sloan Ratio %: 11.41%
GF Value™: ₫16,402.62 vs. price of ₫10,500.00 (36% below fair value)
No single metric tells the full story. See the STC:SFG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
The Southern Fertilizer JSC is engaged in the production and sale of fertilizers. The company's products include NPK fertilizers, Organic fertilizers, Water leaves fertilizers, Foliar fertilizer powder, superphosphate, and others.
76GF Score
Get the complete analysis for STC:SFG
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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