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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.
B&M European Value Retail (OTCPK:BMRRY) 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, B&M European Value Retail has a Sloan Ratio of -14.92%, indicating there is a warning stage of accrual build up.
B&M European Value Retail Sloan Ratio % Related Terms
B&M European Value Retail 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.
For the Discount Stores subindustry, B&M European Value Retail'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.
B&M European Value Retail Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, B&M European Value Retail's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where B&M European Value Retail's Sloan Ratio % falls into.
B&M European Value Retail 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.
B&M European Value Retail's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
B&M European Value Retail's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 71.622 (Sep. 2025 ) + 148 (Mar. 2026 ) = $220 Mil.
B&M European Value Retail's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 332.432 (Sep. 2025 ) + 653.333 (Mar. 2026 ) = $986 Mil.
B&M European Value Retail's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 108.108 (Sep. 2025 ) + -84 (Mar. 2026 ) = $24 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.
B&M European Value Retail (BMRRY) has a Sloan Ratio % of -14.92% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on B&M European Value Retail and its competitors.
Is B&M European Value Retail's Sloan Ratio % too high?
B&M European Value Retail's current Sloan Ratio % is -14.92%. Overall, B&M European Value Retail has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B&M European Value Retail's Sloan Ratio % compare to WMT and COST?
B&M European Value Retail's Sloan Ratio % of -14.92% can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Sloan Ratio % depends on the Retail - Defensive 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 B&M European Value Retail and its competitors. B&M European Value Retail's current Sloan Ratio % is -14.92%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B&M European Value Retail stock overvalued right now?
Based on GuruFocus' analysis, B&M European Value Retail (BMRRY) is currently considered Significantly Undervalued. The stock's GF Value™ is $19.79, compared to a current price of $12.41 — trading 37.3% below its estimated fair value. The current Sloan Ratio % is -14.92%. B&M European Value Retail's overall GF Score™ is 69/100 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 B&M European Value Retail (BMRRY), the current Sloan Ratio % is -14.92% 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 B&M European Value Retail (BMRRY) Overvalued in 2026?
Based on GuruFocus' analysis, B&M European Value Retail stock appears to be undervalued.
The current stock price of $12.41 is trading 37.3% below its estimated GF Value™ of $19.79.
GuruFocus considers B&M European Value Retail to be Significantly Undervalued.
Key valuation signals for BMRRY:
Sloan Ratio %: -14.92%
GF Value™: $19.79 vs. price of $12.41 (37.3% below fair value)
No single metric tells the full story. See the BMRRY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
B&M European Value Retail PLC is a retailer offering a targeted range of fast-moving consumer goods (FMCG) and general merchandise products at consistently low prices. It operates under an everyday low-price and cost-focused model, emphasizing operational efficiency and affordability for customers. The Group is a European variety discount retailer providing products at low prices through its stores. The Group operates through three segments: B&M UK, Heron UK, and B&M France, with B&M UK generating the maximum revenue.
69GF Score
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