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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 Apr. 2026, Arun Valley Hydro Power Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Arun Valley Hydro Power Co (XNEP:AHPC) 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 Apr. 2026, Arun Valley Hydro Power Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Arun Valley Hydro Power Co Sloan Ratio % Related Terms
Arun Valley Hydro Power Co 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.
XNEP:AHPC vs NEE, SO, DUK: Sloan Ratio % Comparison
For the Utilities - Regulated Electric subindustry, Arun Valley Hydro Power Co'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.
Arun Valley Hydro Power Co Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Arun Valley Hydro Power Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Arun Valley Hydro Power Co's Sloan Ratio % falls into.
Arun Valley Hydro Power Co 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.
Arun Valley Hydro Power Co's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was 333.191 (Jul. 2025 ) + 45.323 (Oct. 2025 ) + 54.74 (Jan. 2026 ) + 33.622 (Apr. 2026 ) = NPR466.9 Mil.
Arun Valley Hydro Power Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was 0 (Jul. 2025 ) + 0 (Oct. 2025 ) + 0 (Jan. 2026 ) + 0 (Apr. 2026 ) = NPR0.0 Mil.
Arun Valley Hydro Power Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was 0 (Jul. 2025 ) + 0 (Oct. 2025 ) + 0 (Jan. 2026 ) + 0 (Apr. 2026 ) = NPR0.0 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.
Arun Valley Hydro Power Co (XNEP:AHPC) has a Sloan Ratio % of 0.00% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Arun Valley Hydro Power Co and its competitors.
Is Arun Valley Hydro Power Co's Sloan Ratio % too high?
Arun Valley Hydro Power Co's current Sloan Ratio % is 0.00%. Overall, Arun Valley Hydro Power Co has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Arun Valley Hydro Power Co's Sloan Ratio % compare to NEE and SO?
Arun Valley Hydro Power Co's Sloan Ratio % of 0.00% can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Sloan Ratio % depends on the Utilities - Regulated 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 Arun Valley Hydro Power Co and its competitors. Arun Valley Hydro Power Co'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 Arun Valley Hydro Power Co stock overvalued right now?
Based on GuruFocus' analysis, Arun Valley Hydro Power Co (XNEP:AHPC) is currently considered Modestly Undervalued. The stock's GF Value™ is NPR337.25, compared to a current price of NPR261.00 — trading 22.6% below its estimated fair value. The current Sloan Ratio % is 0.00%. Arun Valley Hydro Power Co's overall GF Score™ is 89/100 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 Arun Valley Hydro Power Co (XNEP:AHPC), the current Sloan Ratio % is 0.00% as of Apr. 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 Arun Valley Hydro Power Co (XNEP:AHPC) Overvalued in 2026?
Based on GuruFocus' analysis, Arun Valley Hydro Power Co stock appears to be undervalued.
The current stock price of NPR261.00 is trading 22.6% below its estimated GF Value™ of NPR337.25.
GuruFocus considers Arun Valley Hydro Power Co to be Modestly Undervalued.
Key valuation signals for XNEP:AHPC:
Sloan Ratio %: 0.00%
GF Value™: NPR337.25 vs. price of NPR261.00 (22.6% below fair value)
No single metric tells the full story. See the XNEP:AHPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Arun Valley Hydro Power Co Ltd is a hydropower company. The company develops, builds, owns, and operates hydropower projects. Its projects include Pilowa Solar PV Project. The company is engaged in one segment, i.e. Generation and sale of electricity.
89GF Score
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