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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 Dec. 2025, Coca-Cola Europacific Partners has a Sloan Ratio of -1.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Coca-Cola Europacific Partners (NAS:CCEP) 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, Coca-Cola Europacific Partners has a Sloan Ratio of -1.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Coca-Cola Europacific Partners Sloan Ratio % Related Terms
Coca-Cola Europacific Partners 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.
Coca-Cola Europacific Partners Sloan Ratio % Chart
For the Beverages - Non-Alcoholic subindustry, Coca-Cola Europacific Partners'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.
Coca-Cola Europacific Partners Sloan Ratio % vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Coca-Cola Europacific Partners's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Coca-Cola Europacific Partners's Sloan Ratio % falls into.
Coca-Cola Europacific Partners 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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Coca-Cola Europacific Partners's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 1053.057 (Jun. 2025 ) + 1204.918 (Dec. 2025 ) = $2,258 Mil.
Coca-Cola Europacific Partners's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 1137.255 (Jun. 2025 ) + 2303.279 (Dec. 2025 ) = $3,441 Mil.
Coca-Cola Europacific Partners's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -730.104 (Jun. 2025 ) + 1.171 (Dec. 2025 ) = $-729 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.
Coca-Cola Europacific Partners (CCEP) has a Sloan Ratio % of -1.30% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Coca-Cola Europacific Partners and its competitors.
Is Coca-Cola Europacific Partners' Sloan Ratio % too high?
Coca-Cola Europacific Partners' current Sloan Ratio % is -1.30%. Overall, Coca-Cola Europacific Partners has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Coca-Cola Europacific Partners' Sloan Ratio % compare to KO and PEP?
Coca-Cola Europacific Partners' Sloan Ratio % of -1.30% can be compared against companies in the Beverages - Non-Alcoholic 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 Beverages - Non-Alcoholic company?
A good Sloan Ratio % depends on the Beverages - Non-Alcoholic 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 Coca-Cola Europacific Partners and its competitors. Coca-Cola Europacific Partners's current Sloan Ratio % is -1.30%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Coca-Cola Europacific Partners stock overvalued right now?
Based on GuruFocus' analysis, Coca-Cola Europacific Partners (CCEP) is currently considered Fairly Valued. The stock's GF Value™ is $96.06, compared to a current price of $105.80 — trading 10.1% above its estimated fair value. The current Sloan Ratio % is -1.30%. Coca-Cola Europacific Partners' overall GF Score™ is 84/100 with 5 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 Coca-Cola Europacific Partners (CCEP), the current Sloan Ratio % is -1.30% 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 Coca-Cola Europacific Partners (CCEP) Overvalued in 2026?
Based on GuruFocus' analysis, Coca-Cola Europacific Partners stock appears to be overvalued.
The current stock price of $105.80 is trading 10.1% above its estimated GF Value™ of $96.06.
GuruFocus considers Coca-Cola Europacific Partners to be Fairly Valued.
Key valuation signals for CCEP:
Sloan Ratio %: -1.30%
GF Value™: $96.06 vs. price of $105.80 (10.1% above fair value)
No single metric tells the full story. See the CCEP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Coca-Cola Europacific Partners Business Description
CCEP is the second-largest bottling partner in the Coca-Cola system by volume, behind Coca-Cola Femsa, and primarily operates in developed Europe, Australasia, and Southeast Asia. In 2025, CCEP sold 3.9 billion unit cases of beverages, which we estimate equates to roughly 9% of the global Coke system volume.TCCC owns 19% of the equity of CCEP, Olive Partners, a holding company of bottling operations, owns a further 36%, and the remaining 45% is free float.
84GF Score
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