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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 Mar. 2026, Cruzeiro do Sul Educacional has a Sloan Ratio of -7.99%, indicating the company is in the safe zone and there is no funny business with accruals.
Cruzeiro do Sul Educacional (BSP:CSED3) 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, Cruzeiro do Sul Educacional has a Sloan Ratio of -7.99%, indicating the company is in the safe zone and there is no funny business with accruals.
Cruzeiro do Sul Educacional Sloan Ratio % Related Terms
Cruzeiro do Sul Educacional 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.
BSP:CSED3 vs EDU, TAL, LAUR: Sloan Ratio % Comparison
For the Education & Training Services subindustry, Cruzeiro do Sul Educacional'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.
Cruzeiro do Sul Educacional Sloan Ratio % vs Education Industry
For the Education industry and Consumer Defensive sector, Cruzeiro do Sul Educacional's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cruzeiro do Sul Educacional's Sloan Ratio % falls into.
Cruzeiro do Sul Educacional 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.
Cruzeiro do Sul Educacional's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 62.663 (Jun. 2025 ) + 113.25 (Sep. 2025 ) + 34.542 (Dec. 2025 ) + 61.484 (Mar. 2026 ) = R$272 Mil.
Cruzeiro do Sul Educacional's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 128.086 (Jun. 2025 ) + 329.282 (Sep. 2025 ) + 122.019 (Dec. 2025 ) + 233.789 (Mar. 2026 ) = R$813 Mil.
Cruzeiro do Sul Educacional's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -48.359 (Jun. 2025 ) + -32.801 (Sep. 2025 ) + -46.743 (Dec. 2025 ) + -24.947 (Mar. 2026 ) = R$-153 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.
Cruzeiro do Sul Educacional (BSP:CSED3) has a Sloan Ratio % of -7.99% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cruzeiro do Sul Educacional and its competitors.
Is Cruzeiro do Sul Educacional's Sloan Ratio % too high?
Cruzeiro do Sul Educacional's current Sloan Ratio % is -7.99%. Overall, Cruzeiro do Sul Educacional has a GF Score™ of 82/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cruzeiro do Sul Educacional's Sloan Ratio % compare to EDU and TAL?
Cruzeiro do Sul Educacional's Sloan Ratio % of -7.99% can be compared against companies in the Education 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 Education company?
A good Sloan Ratio % depends on the Education 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 Cruzeiro do Sul Educacional and its competitors. Cruzeiro do Sul Educacional's current Sloan Ratio % is -7.99%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cruzeiro do Sul Educacional stock overvalued right now?
Based on GuruFocus' analysis, Cruzeiro do Sul Educacional (BSP:CSED3) is currently considered Possible Value Trap. The stock's GF Value™ is R$5.45, compared to a current price of R$3.82 — trading 29.9% below its estimated fair value. The current Sloan Ratio % is -7.99%. Cruzeiro do Sul Educacional's overall GF Score™ is 82/100 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 Cruzeiro do Sul Educacional (BSP:CSED3), the current Sloan Ratio % is -7.99% 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 Cruzeiro do Sul Educacional (BSP:CSED3) Overvalued in 2026?
Based on GuruFocus' analysis, Cruzeiro do Sul Educacional stock appears to be undervalued.
The current stock price of R$3.82 is trading 29.9% below its estimated GF Value™ of R$5.45.
GuruFocus considers Cruzeiro do Sul Educacional to be Possible Value Trap.
Key valuation signals for BSP:CSED3:
Sloan Ratio %: -7.99%
GF Value™: R$5.45 vs. price of R$3.82 (29.9% below fair value)
No single metric tells the full story. See the BSP:CSED3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cruzeiro do Sul Educacional SA is engaged in the business of providing education services. It provides higher education, graduate programs, postgraduate courses, childhood education, and technical education.
82GF Score
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