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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.
CAB Payments Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 was 38.53%.
Warning Sign:
When sloan ratio (38.53)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, CAB Payments Holdings has a Sloan Ratio of 38.53%, indicating earnings are more likely to be made up of accruals.
CAB Payments Holdings (CHIX:CABPl) 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, CAB Payments Holdings has a Sloan Ratio of 38.53%, indicating earnings are more likely to be made up of accruals.
CAB Payments Holdings Sloan Ratio % Related Terms
CAB Payments Holdings Sloan Ratio % Historical Data
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The historical data trend for CAB Payments Holdings'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.
CHIX:CABPL vs JPM, BAC, WFC: Sloan Ratio % Comparison
For the Banks - Diversified subindustry, CAB Payments Holdings'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.
CAB Payments Holdings Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, CAB Payments Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CAB Payments Holdings'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.
CAB Payments Holdings'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.
CAB Payments Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 2.304 (Jun. 2025 ) + 11.252 (Dec. 2025 ) = £13.6 Mil.
CAB Payments Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -353.662 (Jun. 2025 ) + -264.496 (Dec. 2025 ) = £-618.2 Mil.
CAB Payments Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -3.175 (Jun. 2025 ) + -4.598 (Dec. 2025 ) = £-7.8 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.
CAB Payments Holdings (CHIX:CABPL) has a Sloan Ratio % of 38.53% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CAB Payments Holdings and its competitors.
Is CAB Payments Holdings' Sloan Ratio % too high?
CAB Payments Holdings' current Sloan Ratio % is 38.53%. Overall, CAB Payments Holdings has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CAB Payments Holdings' Sloan Ratio % compare to JPM and BAC?
CAB Payments Holdings' Sloan Ratio % of 38.53% can be compared against companies in the Banks 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 Banks company?
A good Sloan Ratio % depends on the Banks 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 CAB Payments Holdings and its competitors. CAB Payments Holdings's current Sloan Ratio % is 38.53%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CAB Payments Holdings stock overvalued right now?
Based on GuruFocus' analysis, CAB Payments Holdings (CHIX:CABPL) is currently considered Significantly Overvalued. The stock's GF Value™ is £0.53, compared to a current price of £0.77 — trading 45.3% above its estimated fair value. The current Sloan Ratio % is 38.53%. CAB Payments Holdings' overall GF Score™ is 60/100 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 CAB Payments Holdings (CHIX:CABPL), the current Sloan Ratio % is 38.53% 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 CAB Payments Holdings (CHIX:CABPL) Overvalued in 2026?
Based on GuruFocus' analysis, CAB Payments Holdings stock appears to be overvalued.
The current stock price of £0.77 is trading 45.3% above its estimated GF Value™ of £0.53.
GuruFocus considers CAB Payments Holdings to be Significantly Overvalued.
Key valuation signals for CHIX:CABPL:
Sloan Ratio %: 38.53%
GF Value™: £0.53 vs. price of £0.77 (45.3% above fair value)
No single metric tells the full story. See the CHIX:CABPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CAB Payments Holdings PLC offers cross-border payments and banking services for hard-to-reach markets around the world. Along with its subsidiaries, the company operates in three principal business lines, addressing various combinations of client groups, distribution networks, and services: Foreign Exchange (FX), which derives maximum revenue, Payments, and Banking Services. Foreign Exchange (FX) business provides access to clients to various markets and currencies, and enables them to trade in a way that suits their business needs, via web app, GUI, or FIX API; Payments business provides international payment solutions; and Banking Services engages in wholesale banking, providing transaction and deposit accounts, in addition to trade finance solutions.
60GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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