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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.
U Consumer Finance's Sloan Ratio for the quarter that ended in Dec. 2025 was 63.27%.
Warning Sign:
When sloan ratio (63.27)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, U Consumer Finance has a Sloan Ratio of 63.27%, indicating earnings are more likely to be made up of accruals.
U Consumer Finance (CAI:VALU) 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 Dec. 2025, U Consumer Finance has a Sloan Ratio of 63.27%, indicating earnings are more likely to be made up of accruals.
U Consumer Finance Sloan Ratio % Related Terms
U Consumer Finance Sloan Ratio % Historical Data
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The historical data trend for U Consumer Finance'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 Credit Services subindustry, U Consumer Finance'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.
U Consumer Finance Sloan Ratio % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, U Consumer Finance's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where U Consumer Finance'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.
U Consumer Finance's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
U Consumer Finance's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 123.918 (Mar. 2025 ) + 216.587 (Jun. 2025 ) + 200.926 (Sep. 2025 ) + 222.959 (Dec. 2025 ) = E£764 Mil.
U Consumer Finance's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -1553.567 (Mar. 2025 ) + -1978.491 (Jun. 2025 ) + -2176.28 (Sep. 2025 ) + -2333.392 (Dec. 2025 ) = E£-8,042 Mil.
U Consumer Finance's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 62.749 (Mar. 2025 ) + 52.521 (Jun. 2025 ) + 4.38 (Sep. 2025 ) + -325.799 (Dec. 2025 ) = E£-206 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.
U Consumer Finance (CAI:VALU) has a Sloan Ratio % of 63.27% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on U Consumer Finance and its competitors.
Is U Consumer Finance's Sloan Ratio % too high?
U Consumer Finance's current Sloan Ratio % is 63.27%. Overall, U Consumer Finance has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does U Consumer Finance's Sloan Ratio % compare to V and MA?
U Consumer Finance's Sloan Ratio % of 63.27% can be compared against companies in the Credit Services 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 Credit Services company?
A good Sloan Ratio % depends on the Credit Services 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 U Consumer Finance and its competitors. U Consumer Finance's current Sloan Ratio % is 63.27%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is U Consumer Finance stock overvalued right now?
U Consumer Finance (CAI:VALU) has a current Sloan Ratio % of 63.27%. The current Sloan Ratio % is 63.27%. U Consumer Finance's overall GF Score™ is 28/100 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 U Consumer Finance (CAI:VALU), the current Sloan Ratio % is 63.27% as of Dec. 2025. 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.
U Consumer Finance known by Its Brand Name Valu, is the universal financial technology powerhouse, offering a suite of financial services to individuals and businesses.
28GF Score
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