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.
Dfcity Group Bhd's Sloan Ratio for the quarter that ended in Mar. 2026 was -5.14%.
As of Mar. 2026, Dfcity Group Bhd has a Sloan Ratio of -5.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Dfcity Group Bhd (XKLS:5165) 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, Dfcity Group Bhd has a Sloan Ratio of -5.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Dfcity Group Bhd Sloan Ratio % Related Terms
Dfcity Group Bhd Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Dfcity Group Bhd'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.
XKLS:5165 vs CRH, VMC, MLM: Sloan Ratio % Comparison
For the Building Materials subindustry, Dfcity Group Bhd'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.
Dfcity Group Bhd Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Dfcity Group Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Dfcity Group Bhd'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.
Dfcity Group Bhd's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Dfcity Group Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.074 (Jun. 2025 ) + 0.045 (Sep. 2025 ) + -0.229 (Dec. 2025 ) + -0.402 (Mar. 2026 ) = RM-0.51 Mil.
Dfcity Group Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -1.001 (Jun. 2025 ) + 1.75 (Sep. 2025 ) + 1.469 (Dec. 2025 ) + 1.542 (Mar. 2026 ) = RM3.76 Mil.
Dfcity Group Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0.002 (Jun. 2025 ) + 0.005 (Sep. 2025 ) + 0.002 (Dec. 2025 ) + -0.024 (Mar. 2026 ) = RM-0.02 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.
Dfcity Group Bhd (XKLS:5165) has a Sloan Ratio % of -5.14% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Dfcity Group Bhd and its competitors.
Is Dfcity Group Bhd's Sloan Ratio % too high?
Dfcity Group Bhd's current Sloan Ratio % is -5.14%. Overall, Dfcity Group Bhd has a GF Score™ of 23/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Dfcity Group Bhd's Sloan Ratio % compare to CRH and VMC?
Dfcity Group Bhd's Sloan Ratio % of -5.14% can be compared against companies in the Building Materials 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 Building Materials company?
A good Sloan Ratio % depends on the Building Materials 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 Dfcity Group Bhd and its competitors. Dfcity Group Bhd's current Sloan Ratio % is -5.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dfcity Group Bhd stock overvalued right now?
Based on GuruFocus' analysis, Dfcity Group Bhd (XKLS:5165) is currently considered Fairly Valued. The stock's GF Value™ is RM0.36, compared to a current price of RM0.40 — trading 9.7% above its estimated fair value. The current Sloan Ratio % is -5.14%. Dfcity Group Bhd's overall GF Score™ is 23/100 with 5 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 Dfcity Group Bhd (XKLS:5165), the current Sloan Ratio % is -5.14% 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 Dfcity Group Bhd (XKLS:5165) Overvalued in 2026?
Based on GuruFocus' analysis, Dfcity Group Bhd stock appears to be overvalued.
The current stock price of RM0.40 is trading 9.7% above its estimated GF Value™ of RM0.36.
GuruFocus considers Dfcity Group Bhd to be Fairly Valued.
Key valuation signals for XKLS:5165:
Sloan Ratio %: -5.14%
GF Value™: RM0.36 vs. price of RM0.40 (9.7% above fair value)
No single metric tells the full story. See the XKLS:5165 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dfcity Group Bhd, through its subsidiaries, is engaged in the manufacturing and sale of dimension stones and related products. Its business activities include sourcing, processing, and distributing a wide range of dimension stones, including granite, marble, sandstone, and slate. The products are mainly used for a wide array of applications in commercial and residential properties, such as facade walls, flooring, staircases, monuments, furniture, pillars, garden sets, and landscaping. The company's reportable segments include Sales of goods, which derive maximum revenue, Construction, Property development, and Others. Geographically, it derives maximum revenue from Malaysia and the rest from Indonesia.
23GF Score
Get the complete analysis for XKLS:5165
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
XKLS:5165 has been successfully added to your 
