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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.
Crown Seal's Sloan Ratio for the quarter that ended in Mar. 2026 was 13.98%.
As of Mar. 2026, Crown Seal has a Sloan Ratio of 13.98%, 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, Crown Seal has a Sloan Ratio of 13.98%, indicating there is a warning stage of accrual build up.
Crown Seal Sloan Ratio % Related Terms
Crown Seal Sloan Ratio % Historical Data
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The historical data trend for Crown Seal'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 Packaging & Containers subindustry, Crown Seal'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.
Crown Seal Sloan Ratio % vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Crown Seal's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Crown Seal'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.
Crown Seal's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Crown Seal's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 66.574 (Jun. 2025 ) + 32.136 (Sep. 2025 ) + 41.045 (Dec. 2025 ) + 107.142 (Mar. 2026 ) = ฿247 Mil.
Crown Seal's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 187.686 (Jun. 2025 ) + 120.162 (Sep. 2025 ) + 87.942 (Dec. 2025 ) + 150.017 (Mar. 2026 ) = ฿546 Mil.
Crown Seal's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 150.127 (Jun. 2025 ) + -950.955 (Sep. 2025 ) + -209.334 (Dec. 2025 ) + -37.187 (Mar. 2026 ) = ฿-1,047 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.
Crown Seal (BKK:CSC) has a Sloan Ratio % of 13.98% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Crown Seal and its competitors.
Is Crown Seal's Sloan Ratio % too high?
Crown Seal's current Sloan Ratio % is 13.98%. Overall, Crown Seal has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Crown Seal's Sloan Ratio % compare to SW and PKG?
Crown Seal's Sloan Ratio % of 13.98% can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Sloan Ratio % depends on the Packaging & Containers 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 Crown Seal and its competitors. Crown Seal's current Sloan Ratio % is 13.98%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Crown Seal stock overvalued right now?
Based on GuruFocus' analysis, Crown Seal (BKK:CSC) is currently considered Fairly Valued. The stock's GF Value™ is ฿43.19, compared to a current price of ฿44.75 — trading 3.6% above its estimated fair value. The current Sloan Ratio % is 13.98%. Crown Seal's overall GF Score™ is 68/100 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 Crown Seal (BKK:CSC), the current Sloan Ratio % is 13.98% 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 Crown Seal (BKK:CSC) Overvalued in 2026?
Based on GuruFocus' analysis, Crown Seal stock appears to be overvalued.
The current stock price of ฿44.75 is trading 3.6% above its estimated GF Value™ of ฿43.19.
GuruFocus considers Crown Seal to be Fairly Valued.
Key valuation signals for BKK:CSC:
Sloan Ratio %: 13.98%
GF Value™: ฿43.19 vs. price of ฿44.75 (3.6% above fair value)
No single metric tells the full story. See the BKK:CSC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Crown Seal PLC is engaged in the manufacture and sale of caps for bottles and the hire of printing sheets for can. Based on the products and services, the company is engaged in two reportable segments: The manufacture and sale of caps and Metal sheets printing service. Its products and services include Crown Cap, Maxi Crown, Composite Cap, Anti-counterfeit screw cap, Plastic Cap, and others. The company earns the highest revenue from the Manufacture and sale of caps segment.
68GF Score
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