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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.
Grupo SBF's Sloan Ratio for the quarter that ended in Jun. 2026 was 7.15%.
As of Jun. 2026, Grupo SBF has a Sloan Ratio of 7.15%, indicating the company is in the safe zone and there is no funny business with accruals.
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, Grupo SBF has a Sloan Ratio of 7.15%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo SBF Sloan Ratio % Related Terms
Grupo SBF Sloan Ratio % Historical Data
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The historical data trend for Grupo SBF'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.
BSP:SBFG3 vs CASY, WSM, ULTA: Sloan Ratio % Comparison
For the Specialty Retail subindustry, Grupo SBF'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.
Grupo SBF Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Grupo SBF's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Grupo SBF'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.
Grupo SBF's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Grupo SBF's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 86.003 (Sep. 2025 ) + 128.081 (Dec. 2025 ) + 74.211 (Mar. 2026 ) + 130.532 (Jun. 2026 ) = R$419 Mil.
Grupo SBF's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 125.046 (Sep. 2025 ) + 243.324 (Dec. 2025 ) + -276.575 (Mar. 2026 ) + 135.765 (Jun. 2026 ) = R$228 Mil.
Grupo SBF's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -143.387 (Sep. 2025 ) + -164.875 (Dec. 2025 ) + -62.456 (Mar. 2026 ) + -105.56 (Jun. 2026 ) = R$-476 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.
Grupo SBF (BSP:SBFG3) has a Sloan Ratio % of 7.15% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Grupo SBF and its competitors.
Is Grupo SBF's Sloan Ratio % too high?
Grupo SBF's current Sloan Ratio % is 7.15%. Overall, Grupo SBF has a GF Score™ of 87/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Grupo SBF's Sloan Ratio % compare to CASY and WSM?
Grupo SBF's Sloan Ratio % of 7.15% can be compared against companies in the Retail - Cyclical 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 - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Grupo SBF and its competitors. Grupo SBF's current Sloan Ratio % is 7.15%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupo SBF stock overvalued right now?
Based on GuruFocus' analysis, Grupo SBF (BSP:SBFG3) is currently considered Possible Value Trap. The stock's GF Value™ is R$14.62, compared to a current price of R$8.31 — trading 43.2% below its estimated fair value. The current Sloan Ratio % is 7.15%. Grupo SBF's overall GF Score™ is 87/100 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 Grupo SBF (BSP:SBFG3), the current Sloan Ratio % is 7.15% 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 Grupo SBF (BSP:SBFG3) Overvalued in 2026?
Based on GuruFocus' analysis, Grupo SBF stock appears to be undervalued.
The current stock price of R$8.31 is trading 43.2% below its estimated GF Value™ of R$14.62.
GuruFocus considers Grupo SBF to be Possible Value Trap.
Key valuation signals for BSP:SBFG3:
Sloan Ratio %: 7.15%
GF Value™: R$14.62 vs. price of R$8.31 (43.2% below fair value)
No single metric tells the full story. See the BSP:SBFG3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grupo SBF SA is a sports retailing company based in Brazil. It operates through omnichannel and multichannel platforms, with operations integrated into various channels such as physical stores, desktop and mobile applications.
87GF Score
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