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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.
Telefonica Brasil's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Telefonica Brasil has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Telefonica Brasil (NYSE:VIV) 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, Telefonica Brasil has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Telefonica Brasil Sloan Ratio % Related Terms
Telefonica Brasil Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Telefonica Brasil'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 Telecom Services subindustry, Telefonica Brasil'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.
Telefonica Brasil Sloan Ratio % vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, Telefonica Brasil's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Telefonica Brasil'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.
Telefonica Brasil's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Telefonica Brasil's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 352.109 (Sep. 2025 ) + 344.022 (Dec. 2025 ) + 241.143 (Mar. 2026 ) + 306.981 (Jun. 2026 ) = $1,244 Mil.
Telefonica Brasil's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 859.424 (Sep. 2025 ) + 943.039 (Dec. 2025 ) + 1012.961 (Mar. 2026 ) + 0 (Jun. 2026 ) = $2,815 Mil.
Telefonica Brasil's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -403.184 (Sep. 2025 ) + -609.014 (Dec. 2025 ) + -428.942 (Mar. 2026 ) + 0 (Jun. 2026 ) = $-1,441 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.
Telefonica Brasil (VIV) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Telefonica Brasil and its competitors.
Is Telefonica Brasil's Sloan Ratio % too high?
Telefonica Brasil's current Sloan Ratio % is 0.00%. Overall, Telefonica Brasil has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Telefonica Brasil's Sloan Ratio % compare to VZ and TMUS?
Telefonica Brasil's Sloan Ratio % of 0.00% can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Sloan Ratio % depends on the Telecommunication Services 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 Telefonica Brasil and its competitors. Telefonica Brasil's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Telefonica Brasil stock overvalued right now?
Based on GuruFocus' analysis, Telefonica Brasil (VIV) is currently considered Fairly Valued. The stock's GF Value™ is $12.61, compared to a current price of $12.88 — trading 2.1% above its estimated fair value. The current Sloan Ratio % is 0.00%. Telefonica Brasil's overall GF Score™ is 86/100 with 3 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 Telefonica Brasil (VIV), the current Sloan Ratio % is 0.00% 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 Telefonica Brasil (VIV) Overvalued in 2026?
Based on GuruFocus' analysis, Telefonica Brasil stock appears to be overvalued.
The current stock price of $12.88 is trading 2.1% above its estimated GF Value™ of $12.61.
GuruFocus considers Telefonica Brasil to be Fairly Valued.
Key valuation signals for VIV:
Sloan Ratio %: 0.00%
GF Value™: $12.61 vs. price of $12.88 (2.1% above fair value)
No single metric tells the full story. See the VIV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Telefonica Brasil, known as Vivo, is the largest wireless carrier in Brazil with 103 million customers, which is equal to about 38% market share. The firm is strongest in the postpaid business, where it has 72 million customers, or about 40% share of this market. Wireless services and equipment contribute about 70% of total revenue. Vivo is the incumbent fixed-line telephone operator in Sao Paulo state and also owns an extensive fiber network across the country. The firm provides internet access to 8 million households on this network. The firm also sells pay-TV and phone services to its fixed-line customers. Finally, corporate data and IT services, including cloud computing support, contribute about 10% of total revenue.
86GF Score
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