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.
Pernod Ricard's Sloan Ratio for the quarter that ended in Dec. 2025 was -0.90%.
As of Dec. 2025, Pernod Ricard has a Sloan Ratio of -0.90%, indicating the company is in the safe zone and there is no funny business with accruals.
Pernod Ricard (CHIX:RIp) 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, Pernod Ricard has a Sloan Ratio of -0.90%, indicating the company is in the safe zone and there is no funny business with accruals.
Pernod Ricard Sloan Ratio % Related Terms
Pernod Ricard Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Pernod Ricard'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.
For the Beverages - Wineries & Distilleries subindustry, Pernod Ricard'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.
Pernod Ricard Sloan Ratio % vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Pernod Ricard's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Pernod Ricard'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.
Pernod Ricard's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Pernod Ricard's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 436 (Jun. 2025 ) + 975 (Dec. 2025 ) = €1,411 Mil.
Pernod Ricard's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 983 (Jun. 2025 ) + 699 (Dec. 2025 ) = €1,682 Mil.
Pernod Ricard's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -15 (Jun. 2025 ) + 82 (Dec. 2025 ) = €67 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.
Pernod Ricard (CHIX:RIP) has a Sloan Ratio % of -0.90% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Pernod Ricard and its competitors.
Is Pernod Ricard's Sloan Ratio % too high?
Pernod Ricard's current Sloan Ratio % is -0.90%. Overall, Pernod Ricard has a GF Score™ of 65/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Pernod Ricard's Sloan Ratio % compare to BF.B?
Pernod Ricard's Sloan Ratio % of -0.90% can be compared against companies in the Beverages - 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 - Alcoholic company?
A good Sloan Ratio % depends on the Beverages - 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 Pernod Ricard and its competitors. Pernod Ricard's current Sloan Ratio % is -0.90%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pernod Ricard stock overvalued right now?
Based on GuruFocus' analysis, Pernod Ricard (CHIX:RIP) is currently considered Possible Value Trap. The stock's GF Value™ is €104.86, compared to a current price of €63.54 — trading 39.4% below its estimated fair value. The current Sloan Ratio % is -0.90%. Pernod Ricard's overall GF Score™ is 65/100 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 Pernod Ricard (CHIX:RIP), the current Sloan Ratio % is -0.90% 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 Pernod Ricard (CHIX:RIP) Overvalued in 2026?
Based on GuruFocus' analysis, Pernod Ricard stock appears to be undervalued.
The current stock price of €63.54 is trading 39.4% below its estimated GF Value™ of €104.86.
GuruFocus considers Pernod Ricard to be Possible Value Trap.
Key valuation signals for CHIX:RIP:
Sloan Ratio %: -0.90%
GF Value™: €104.86 vs. price of €63.54 (39.4% below fair value)
No single metric tells the full story. See the CHIX:RIP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pernod Ricard was formed in 1975 through the merger of Pernod, founded in 1805, and Ricard, created in 1932. Through acquisitions, the firm has grown to become the world's second-largest distiller by volume, behind Diageo. Pernod Ricard possesses the most comprehensive spirits portfolio globally, distributing over 240 brands across 160 countries. Flagship spirits brands include Absolut vodka, Beefeater gin, Chivas Regal and The Glenlivet scotch whisky, Jameson Irish whiskey, Malibu rum, and Martell cognac. The firm has also shed noncore assets over the years, including several wine brands in 2025.
65GF Score
Get the complete analysis for CHIX:RIP
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
CHIX:RIP has been successfully added to your 
