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.
As of Jun. 2026, Zona Franca de Iquique has a Sloan Ratio of 0.54%, indicating the company is in the safe zone and there is no funny business with accruals.
Zona Franca de Iquique (XSGO:ZOFRI) 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, Zona Franca de Iquique has a Sloan Ratio of 0.54%, indicating the company is in the safe zone and there is no funny business with accruals.
Zona Franca de Iquique Sloan Ratio % Related Terms
Zona Franca de Iquique 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.
XSGO:ZOFRI vs CBRE, BEKE, JLL: Sloan Ratio % Comparison
For the Real Estate Services subindustry, Zona Franca de Iquique'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.
Zona Franca de Iquique Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Zona Franca de Iquique's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Zona Franca de Iquique'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.
Zona Franca de Iquique's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Zona Franca de Iquique's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 5259.772 (Sep. 2025 ) + 5459.329 (Dec. 2025 ) + 4759.589 (Mar. 2026 ) + 2878.606 (Jun. 2026 ) = CLP18,357 Mil.
Zona Franca de Iquique's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 15207.748 (Sep. 2025 ) + -197.421 (Dec. 2025 ) + -1566.675 (Mar. 2026 ) + 2952.105 (Jun. 2026 ) = CLP16,396 Mil.
Zona Franca de Iquique's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -6745.866 (Sep. 2025 ) + 4002.055 (Dec. 2025 ) + 1783.55 (Mar. 2026 ) + 2198.212 (Jun. 2026 ) = CLP1,238 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.
Zona Franca de Iquique (XSGO:ZOFRI) has a Sloan Ratio % of 0.54% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Zona Franca de Iquique and its competitors.
Is Zona Franca de Iquique's Sloan Ratio % too high?
Zona Franca de Iquique's current Sloan Ratio % is 0.54%. Overall, Zona Franca de Iquique has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Zona Franca de Iquique's Sloan Ratio % compare to CBRE and BEKE?
Zona Franca de Iquique's Sloan Ratio % of 0.54% 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 Zona Franca de Iquique and its competitors. Zona Franca de Iquique's current Sloan Ratio % is 0.54%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zona Franca de Iquique stock overvalued right now?
Based on GuruFocus' analysis, Zona Franca de Iquique (XSGO:ZOFRI) is currently considered Fairly Valued. The stock's GF Value™ is CLP958.49, compared to a current price of CLP1,004.80 — trading 4.8% above its estimated fair value. The current Sloan Ratio % is 0.54%. Zona Franca de Iquique's overall GF Score™ is 83/100 with 6 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 Zona Franca de Iquique (XSGO:ZOFRI), the current Sloan Ratio % is 0.54% 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 Zona Franca de Iquique (XSGO:ZOFRI) Overvalued in 2026?
Based on GuruFocus' analysis, Zona Franca de Iquique stock appears to be overvalued.
The current stock price of CLP1,004.80 is trading 4.8% above its estimated GF Value™ of CLP958.49.
GuruFocus considers Zona Franca de Iquique to be Fairly Valued.
Key valuation signals for XSGO:ZOFRI:
Sloan Ratio %: 0.54%
GF Value™: CLP958.49 vs. price of CLP1,004.80 (4.8% above fair value)
No single metric tells the full story. See the XSGO:ZOFRI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Zona Franca de Iquique SA operates in the nonresidential building operators sector. Its business includes the administration and exploitation of the Free Trade Zone of Iquique. The company offers the required infrastructure for companies to store, commercialize, and distribute their products in the markets. Its activities are divided into four business units which include Real Estate Management, Shopping Mall, Logistics Center, and Chacalluta Industrial Park. Maximum income for the company is derived from its Real Estate Management business unit which focuses on leasing land for the construction of warehouses and showrooms, both in the area of the Wholesale Sales Business Center (Walled Enclosure) and in the Industrial Business Center (Industrial District).
83GF Score
Get the complete analysis for XSGO:ZOFRI
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
XSGO:ZOFRI has been successfully added to your 
