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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.
Canadian Tire's Sloan Ratio for the quarter that ended in Mar. 2026 was -6.67%.
As of Mar. 2026, Canadian Tire has a Sloan Ratio of -6.67%, indicating the company is in the safe zone and there is no funny business with accruals.
Canadian Tire (OTCPK:CDNAF) 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 Mar. 2026, Canadian Tire has a Sloan Ratio of -6.67%, indicating the company is in the safe zone and there is no funny business with accruals.
Canadian Tire Sloan Ratio % Related Terms
Canadian Tire Sloan Ratio % Historical Data
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The historical data trend for Canadian Tire'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.
CDNAF vs CASY, WSM, ULTA: Sloan Ratio % Comparison
For the Specialty Retail subindustry, Canadian Tire'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.
Canadian Tire Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Canadian Tire's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Canadian Tire'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.
Canadian Tire's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Canadian Tire's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 82.016 (Jun. 2025 ) + 122.235 (Sep. 2025 ) + 150.707 (Dec. 2025 ) + 77.988 (Mar. 2026 ) = $433 Mil.
Canadian Tire's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 601.258 (Jun. 2025 ) + -264.276 (Sep. 2025 ) + 579.123 (Dec. 2025 ) + 26.166 (Mar. 2026 ) = $942 Mil.
Canadian Tire's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 899.546 (Jun. 2025 ) + -114.645 (Sep. 2025 ) + -180.21 (Dec. 2025 ) + -52.77 (Mar. 2026 ) = $552 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.
Canadian Tire (CDNAF) has a Sloan Ratio % of -6.67% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Canadian Tire and its competitors.
Is Canadian Tire's Sloan Ratio % too high?
Canadian Tire's current Sloan Ratio % is -6.67%. Overall, Canadian Tire has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Canadian Tire's Sloan Ratio % compare to CASY and WSM?
Canadian Tire's Sloan Ratio % of -6.67% 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 Canadian Tire and its competitors. Canadian Tire's current Sloan Ratio % is -6.67%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Canadian Tire stock overvalued right now?
Based on GuruFocus' analysis, Canadian Tire (CDNAF) is currently considered Modestly Overvalued. The stock's GF Value™ is $119.45, compared to a current price of $143.66 — trading 20.3% above its estimated fair value. The current Sloan Ratio % is -6.67%. Canadian Tire's overall GF Score™ is 74/100 with 8 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 Canadian Tire (CDNAF), the current Sloan Ratio % is -6.67% as of Mar. 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 Canadian Tire (CDNAF) Overvalued in 2026?
Based on GuruFocus' analysis, Canadian Tire stock appears to be overvalued.
The current stock price of $143.66 is trading 20.3% above its estimated GF Value™ of $119.45.
GuruFocus considers Canadian Tire to be Modestly Overvalued.
Key valuation signals for CDNAF:
Sloan Ratio %: -6.67%
GF Value™: $119.45 vs. price of $143.66 (20.3% above fair value)
No single metric tells the full story. See the CDNAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Canadian Tire is a leading general merchandise retailer with over 1,400 affiliated stores across Canada. The company operates about 650 stores, with the remaining operated by franchisees or third-party dealers. The retailer boasts a wide array of owned and affiliated banners that include its iconic namesake brand, Mark's, Sport Chek, Sports Experts, PartSource, and Party City. Its product assortment includes automotive parts, appliances, home improvement items, sporting goods, and apparel. The firm also offers a loyalty program with 12 million members and owns a financial services arm that manages a credit card portfolio for its more than 2 million active users.
74GF Score
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