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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.
Uzma Bhd's Sloan Ratio for the quarter that ended in Mar. 2026 was -15.61%.
As of Mar. 2026, Uzma Bhd has a Sloan Ratio of -15.61%, indicating there is a warning stage of accrual build up.
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, Uzma Bhd has a Sloan Ratio of -15.61%, indicating there is a warning stage of accrual build up.
Uzma Bhd Sloan Ratio % Related Terms
Uzma Bhd Sloan Ratio % Historical Data
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The historical data trend for Uzma 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.
For the Oil & Gas Integrated subindustry, Uzma 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.
Uzma Bhd Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Uzma Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Uzma 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.
Uzma Bhd's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
Uzma Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 19.875 (Jun. 2025 ) + 14.474 (Sep. 2025 ) + 12.174 (Dec. 2025 ) + 10.343 (Mar. 2026 ) = RM57 Mil.
Uzma Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 64.297 (Jun. 2025 ) + 48.441 (Sep. 2025 ) + 92.832 (Dec. 2025 ) + 62.766 (Mar. 2026 ) = RM268 Mil.
Uzma Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 195.08 (Jun. 2025 ) + -41.657 (Sep. 2025 ) + -22.637 (Dec. 2025 ) + -28.532 (Mar. 2026 ) = RM102 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.
Uzma Bhd (XKLS:7250) has a Sloan Ratio % of -15.61% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Uzma Bhd and its competitors.
Is Uzma Bhd's Sloan Ratio % too high?
Uzma Bhd's current Sloan Ratio % is -15.61%. Overall, Uzma Bhd has a GF Score™ of 45/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Uzma Bhd's Sloan Ratio % compare to XOM and CVX?
Uzma Bhd's Sloan Ratio % of -15.61% can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Sloan Ratio % depends on the Oil & Gas 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 Uzma Bhd and its competitors. Uzma Bhd's current Sloan Ratio % is -15.61%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uzma Bhd stock overvalued right now?
Based on GuruFocus' analysis, Uzma Bhd (XKLS:7250) is currently considered Possible Value Trap. The stock's GF Value™ is RM0.93, compared to a current price of RM0.39 — trading 58.1% below its estimated fair value. The current Sloan Ratio % is -15.61%. Uzma Bhd's overall GF Score™ is 45/100 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 Uzma Bhd (XKLS:7250), the current Sloan Ratio % is -15.61% 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 Uzma Bhd (XKLS:7250) Overvalued in 2026?
Based on GuruFocus' analysis, Uzma Bhd stock appears to be undervalued.
The current stock price of RM0.39 is trading 58.1% below its estimated GF Value™ of RM0.93.
GuruFocus considers Uzma Bhd to be Possible Value Trap.
Key valuation signals for XKLS:7250:
Sloan Ratio %: -15.61%
GF Value™: RM0.93 vs. price of RM0.39 (58.1% below fair value)
No single metric tells the full story. See the XKLS:7250 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Uzma Bhd is an investment holding company. Through its subsidiaries, it provides integrated solutions to the oil and gas industry. The company's reportable segments include O&G upstream services; Trading and other O&G services, and Others. Maximum revenue is derived from its O&G upstream services segment which provides geoscience and reservoir engineering, drilling, project and operation services, and other specialized services within the oil and gas industry. Trading and other O&G services segment is engaged in manufacturing, marketing, distribution, and supply of oilfield chemicals, petrochemical and chemical products, equipment, and services. The Others segment represents its new energy, digitalisation and tech, and investment holding business. It derives key revenue from Malaysia.
45GF Score
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