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.
Mutandis SCA's Sloan Ratio for the quarter that ended in Dec. 2025 was -0.97%.
As of Dec. 2025, Mutandis SCA has a Sloan Ratio of -0.97%, indicating the company is in the safe zone and there is no funny business with accruals.
Mutandis SCA (CAS:MUT) 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, Mutandis SCA has a Sloan Ratio of -0.97%, indicating the company is in the safe zone and there is no funny business with accruals.
Mutandis SCA Sloan Ratio % Related Terms
Mutandis SCA Sloan Ratio % Historical Data
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The historical data trend for Mutandis SCA'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.
CAS:MUT vs KHC, GIS, HRL: Sloan Ratio % Comparison
For the Packaged Foods subindustry, Mutandis SCA'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.
Mutandis SCA Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Mutandis SCA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Mutandis SCA'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.
Mutandis SCA's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Mutandis SCA's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 67.903 (Jun. 2025 ) + 58.258 (Dec. 2025 ) = MAD126 Mil.
Mutandis SCA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 74.611 (Jun. 2025 ) + 188.115 (Dec. 2025 ) = MAD263 Mil.
Mutandis SCA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -72.101 (Jun. 2025 ) + -31.722 (Dec. 2025 ) = MAD-104 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.
Mutandis SCA (CAS:MUT) has a Sloan Ratio % of -0.97% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Mutandis SCA and its competitors.
Is Mutandis SCA's Sloan Ratio % too high?
Mutandis SCA's current Sloan Ratio % is -0.97%. Overall, Mutandis SCA has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Mutandis SCA's Sloan Ratio % compare to KHC and GIS?
Mutandis SCA's Sloan Ratio % of -0.97% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Mutandis SCA and its competitors. Mutandis SCA's current Sloan Ratio % is -0.97%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mutandis SCA stock overvalued right now?
Based on GuruFocus' analysis, Mutandis SCA (CAS:MUT) is currently considered Fairly Valued. The stock's GF Value™ is MAD246.76, compared to a current price of MAD235.50 — trading 4.6% below its estimated fair value. The current Sloan Ratio % is -0.97%. Mutandis SCA's overall GF Score™ is 84/100 with 7 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 Mutandis SCA (CAS:MUT), the current Sloan Ratio % is -0.97% 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.
Is Mutandis SCA (CAS:MUT) Overvalued in 2026?
Based on GuruFocus' analysis, Mutandis SCA stock appears to be undervalued.
The current stock price of MAD235.50 is trading 4.6% below its estimated GF Value™ of MAD246.76.
GuruFocus considers Mutandis SCA to be Fairly Valued.
Key valuation signals for CAS:MUT:
Sloan Ratio %: -0.97%
GF Value™: MAD246.76 vs. price of MAD235.50 (4.6% below fair value)
No single metric tells the full story. See the CAS:MUT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mutandis SCA is an industrial and commercial group specializing in consumer goods, pursuing its brand development in Morocco and Africa. Its product categories are AGRI-FOOD and Cleaning Products. The company's products include Seafood products, Fruit Juices, Food Bottles, and Detergents. Mutandis exports its products to more than 40 countries.
84GF Score
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