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.
Smurfit WestRock's Sloan Ratio for the quarter that ended in Mar. 2026 was -1.49%.
As of Mar. 2026, Smurfit WestRock has a Sloan Ratio of -1.49%, indicating the company is in the safe zone and there is no funny business with accruals.
Smurfit WestRock (CHIX:SWRl) 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, Smurfit WestRock has a Sloan Ratio of -1.49%, indicating the company is in the safe zone and there is no funny business with accruals.
Smurfit WestRock Sloan Ratio % Related Terms
Smurfit WestRock Sloan Ratio % Historical Data
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The historical data trend for Smurfit WestRock'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:SWRL vs PKG, IP, AMCR: Sloan Ratio % Comparison
For the Packaging & Containers subindustry, Smurfit WestRock'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.
Smurfit WestRock Sloan Ratio % vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Smurfit WestRock's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Smurfit WestRock'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.
Smurfit WestRock's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Smurfit WestRock's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -20.636 (Jun. 2025 ) + 182.04 (Sep. 2025 ) + 72.459 (Dec. 2025 ) + 48.75 (Mar. 2026 ) = £283 Mil.
Smurfit WestRock's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 610.973 (Jun. 2025 ) + 838.42 (Sep. 2025 ) + 892.665 (Dec. 2025 ) + 153 (Mar. 2026 ) = £2,495 Mil.
Smurfit WestRock's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -383.24 (Jun. 2025 ) + -420.32 (Sep. 2025 ) + -432.513 (Dec. 2025 ) + -470.25 (Mar. 2026 ) = £-1,706 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.
Smurfit WestRock (CHIX:SWRL) has a Sloan Ratio % of -1.49% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Smurfit WestRock and its competitors.
Is Smurfit WestRock's Sloan Ratio % too high?
Smurfit WestRock's current Sloan Ratio % is -1.49%. Overall, Smurfit WestRock has a GF Score™ of 58/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Smurfit WestRock's Sloan Ratio % compare to PKG and IP?
Smurfit WestRock's Sloan Ratio % of -1.49% can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Sloan Ratio % depends on the Packaging & Containers 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 Smurfit WestRock and its competitors. Smurfit WestRock's current Sloan Ratio % is -1.49%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smurfit WestRock stock overvalued right now?
Based on GuruFocus' analysis, Smurfit WestRock (CHIX:SWRL) is currently considered Fairly Valued. The stock's GF Value™ is £34.63, compared to a current price of £33.79 — trading 2.4% below its estimated fair value. The current Sloan Ratio % is -1.49%. Smurfit WestRock's overall GF Score™ is 58/100 with 7 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 Smurfit WestRock (CHIX:SWRL), the current Sloan Ratio % is -1.49% 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 Smurfit WestRock (CHIX:SWRL) Overvalued in 2026?
Based on GuruFocus' analysis, Smurfit WestRock stock appears to be undervalued.
The current stock price of £33.79 is trading 2.4% below its estimated GF Value™ of £34.63.
GuruFocus considers Smurfit WestRock to be Fairly Valued.
Key valuation signals for CHIX:SWRL:
Sloan Ratio %: -1.49%
GF Value™: £34.63 vs. price of £33.79 (2.4% below fair value)
No single metric tells the full story. See the CHIX:SWRL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Smurfit WestRock PLC manufactures corrugated packaging and consumer packaging, such as folding cartons and paperboard. operates a vertically integrated system supplying wood and recovered fiber to produce various grades of board, which are then converted into packaging products. Its main packaging categories include corrugated containers and consumer packaging, with additional products such as solidboard, kraft paper, graphic board, paper sacks, and bag-in-box packaging. The company's geographical segments include North America (including the U.S., Canada and Mexico), Europe, the Middle East and Africa and Asia-Pacific, and Latin America. The majority of the company's revenue is derived from product sales in the North American region.
58GF Score
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