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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.
Christopher & Banks's Sloan Ratio for the quarter that ended in Oct. 2020 was -13.47%.
As of Oct. 2020, Christopher & Banks has a Sloan Ratio of -13.47%, indicating there is a warning stage of accrual build up.
Christopher & Banks (OTCPK:CBKCQ) 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 Oct. 2020, Christopher & Banks has a Sloan Ratio of -13.47%, indicating there is a warning stage of accrual build up.
Christopher & Banks Sloan Ratio % Related Terms
Christopher & Banks Sloan Ratio % Historical Data
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The historical data trend for Christopher & Banks'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.
CBKCQ vs FRAN, IVDN, ASNA: Sloan Ratio % Comparison
For the Apparel Retail subindustry, Christopher & Banks'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.
Christopher & Banks Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Christopher & Banks's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Christopher & Banks'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.
Christopher & Banks's Sloan Ratio for the fiscal year that ended in Jan. 2020 is calculated as
Christopher & Banks's Net Income for the trailing twelve months (TTM) ended in Oct. 2020 was -5.088 (Jan. 2020 ) + -17.238 (Apr. 2020 ) + -15.094 (Jul. 2020 ) + -10.808 (Oct. 2020 ) = $-48.2 Mil.
Christopher & Banks's Cash Flow from Operations for the trailing twelve months (TTM) ended in Oct. 2020 was 5.979 (Jan. 2020 ) + -24.024 (Apr. 2020 ) + 5.095 (Jul. 2020 ) + -10.695 (Oct. 2020 ) = $-23.6 Mil.
Christopher & Banks's Cash Flow from Investing for the trailing twelve months (TTM) ended in Oct. 2020 was -0.374 (Jan. 2020 ) + -0.395 (Apr. 2020 ) + -0.266 (Jul. 2020 ) + -0.272 (Oct. 2020 ) = $-1.3 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.
Christopher & Banks (CBKCQ) has a Sloan Ratio % of -13.47% as of Oct. 2020. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Christopher & Banks and its competitors.
Is Christopher & Banks' Sloan Ratio % too high?
Christopher & Banks' current Sloan Ratio % is -13.47%. Overall, Christopher & Banks has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Christopher & Banks' Sloan Ratio % compare to FRAN and IVDN?
Christopher & Banks' Sloan Ratio % of -13.47% 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 Christopher & Banks and its competitors. Christopher & Banks's current Sloan Ratio % is -13.47%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Christopher & Banks stock overvalued right now?
Christopher & Banks (CBKCQ) has a current Sloan Ratio % of -13.47%. The current Sloan Ratio % is -13.47%. Christopher & Banks' overall GF Score™ is 12/100. 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 Christopher & Banks (CBKCQ), the current Sloan Ratio % is -13.47% as of Oct. 2020. 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.
Christopher & Banks Corp is a national specialty retailer. The company through its wholly owned subsidiaries operates retail stores selling women's apparel and accessories in the United States. The company operates in Retail Operations which includes the operation of its retail stores, outlet stores, online and mobile. The company offers its customers an assortment of clothing for everyday needs. Its merchandise assortments include designs of women's apparel, generally consisting of casual clothing, everyday basics, wear-to-work, leisure/activewear, and sleepwear in missy, petite and women sizes. It also offers a selection of jewelry and accessories.
12GF Score
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