Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Casino Guichard-Perrachon (OTCPK:CGUIF) 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 Jun. 2025, Casino Guichard-Perrachon has a Sloan Ratio of -11.73%, indicating there is a warning stage of accrual build up.
Casino Guichard-Perrachon Sloan Ratio % Related Terms
Casino Guichard-Perrachon 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.
For the Grocery Stores subindustry, Casino Guichard-Perrachon'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.
Casino Guichard-Perrachon Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Casino Guichard-Perrachon's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Casino Guichard-Perrachon's Sloan Ratio % falls into.
Casino Guichard-Perrachon 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.
Casino Guichard-Perrachon's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Casino Guichard-Perrachon's Net Income for the trailing twelve months (TTM) ended in Jun. 2025 was -349.738 (Dec. 2024 ) + -242.215 (Jun. 2025 ) = $-592 Mil.
Casino Guichard-Perrachon's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2025 was -100.524 (Dec. 2024 ) + 259.516 (Jun. 2025 ) = $159 Mil.
Casino Guichard-Perrachon's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2025 was 368.586 (Dec. 2024 ) + -92.272 (Jun. 2025 ) = $276 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.
Casino Guichard-Perrachon (CGUIF) has a Sloan Ratio % of -11.73% as of Jun. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Casino Guichard-Perrachon and its competitors.
Is Casino Guichard-Perrachon's Sloan Ratio % too high?
Casino Guichard-Perrachon's current Sloan Ratio % is -11.73%. Overall, Casino Guichard-Perrachon has a GF Score™ of 31/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Casino Guichard-Perrachon's Sloan Ratio % compare to KR?
Casino Guichard-Perrachon's Sloan Ratio % of -11.73% can be compared against companies in the Retail - Defensive 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 - Defensive company?
A good Sloan Ratio % depends on the Retail - Defensive 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 Casino Guichard-Perrachon and its competitors. Casino Guichard-Perrachon's current Sloan Ratio % is -11.73%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Casino Guichard-Perrachon stock overvalued right now?
Based on GuruFocus' analysis, Casino Guichard-Perrachon (CGUIF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.61, compared to a current price of $0.29 — trading 52.4% below its estimated fair value. The current Sloan Ratio % is -11.73%. Casino Guichard-Perrachon's overall GF Score™ is 31/100 with 4 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 Casino Guichard-Perrachon (CGUIF), the current Sloan Ratio % is -11.73% as of Jun. 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 Casino Guichard-Perrachon (CGUIF) Overvalued in 2026?
Based on GuruFocus' analysis, Casino Guichard-Perrachon stock appears to be undervalued.
The current stock price of $0.29 is trading 52.4% below its estimated GF Value™ of $0.61.
GuruFocus considers Casino Guichard-Perrachon to be Possible Value Trap.
Key valuation signals for CGUIF:
Sloan Ratio %: -11.73%
GF Value™: $0.61 vs. price of $0.29 (52.4% below fair value)
No single metric tells the full story. See the CGUIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Casino Guichard-Perrachon SA is a multiformat retailer with a focused exposure on France and Latin America. The Group's reportable segments are as follows: Casino convenience banners: mainly comprising the Le Petit Casino, Vival, Spar and Sherpa retail banners; Monoprix: mainly comprising the Monoprix, Monop and Naturalia retail banners; Franprix: mainly comprising the Franprix and Le Marche da Cote retail banners; E-commerce: comprising Cdiscount and the Cnova NV holding company; and Other: segment comprising the activities not allocated to any of the other reportable segments, including real estate activities.
31GF Score
Get the complete analysis for CGUIF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CGUIF has been successfully added to your 
