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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.
Singapore Land Group's Sloan Ratio for the quarter that ended in Dec. 2025 was 4.30%.
As of Dec. 2025, Singapore Land Group has a Sloan Ratio of 4.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Singapore Land Group (OTCPK:UILCF) 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 Dec. 2025, Singapore Land Group has a Sloan Ratio of 4.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Singapore Land Group Sloan Ratio % Related Terms
Singapore Land Group Sloan Ratio % Historical Data
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The historical data trend for Singapore Land Group'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.
Singapore Land Group Sloan Ratio % Competitor Comparison
For the Real Estate - Diversified subindustry, Singapore Land Group'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.
Singapore Land Group Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Singapore Land Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Singapore Land Group'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.
Singapore Land Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Singapore Land Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 86.851 (Jun. 2025 ) + 124.65 (Dec. 2025 ) = $211.5 Mil.
Singapore Land Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 79.169 (Jun. 2025 ) + 137.832 (Dec. 2025 ) = $217.0 Mil.
Singapore Land Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -266.156 (Jun. 2025 ) + -82.912 (Dec. 2025 ) = $-349.1 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.
Singapore Land Group (UILCF) has a Sloan Ratio % of 4.30% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Singapore Land Group and its competitors.
Is Singapore Land Group's Sloan Ratio % too high?
Singapore Land Group's current Sloan Ratio % is 4.30%. Overall, Singapore Land Group has a GF Score™ of 86/100, reflecting its overall financial health beyond just this single metric.
How does Singapore Land Group's Sloan Ratio % compare to competitors?
Singapore Land Group's Sloan Ratio % of 4.30% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Singapore Land Group and its competitors. Singapore Land Group's current Sloan Ratio % is 4.30%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Singapore Land Group stock overvalued right now?
Singapore Land Group (UILCF) has a current Sloan Ratio % of 4.30%. The stock's GF Value™ is $1.13, compared to a current price of $1.50 — trading 32.7% above its estimated fair value. The current Sloan Ratio % is 4.30%. Singapore Land Group's overall GF Score™ is 86/100 with 2 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 Singapore Land Group (UILCF), the current Sloan Ratio % is 4.30% as of Dec. 2025. 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 Singapore Land Group (UILCF) Overvalued in 2026?
Based on GuruFocus' analysis, Singapore Land Group stock appears to be overvalued.
The current stock price of $1.50 is trading 32.7% above its estimated GF Value™ of $1.13.
Key valuation signals for UILCF:
Sloan Ratio %: 4.30%
GF Value™: $1.13 vs. price of $1.50 (32.7% above fair value)
No single metric tells the full story. See the UILCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Singapore Land Group Ltd is an investment holdings company based in Singapore. It consists of the development of properties for investment and trading, investment holding, property management, investment in hotels and retail centres, trading in computers and related products, and the provision of information technology services. Its portfolio includes commercial and retail landmarks such as Singapore Land Tower, Clifford Centre, SGX Centre, Tampines Plaza, West Mall as well as Marina Square. Its segment comprises Property investment, Property trading, Hotel operations, Technology operations; and Others. Geographically, it operates in Singapore, Australia, and Others countries, with maximum revenue from Singapore.
86GF Score
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