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.
As of Dec. 2025, Credit Agricole Nord de France has a Sloan Ratio of 1.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Credit Agricole Nord de France (OTCPK:CSRFF) 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, Credit Agricole Nord de France has a Sloan Ratio of 1.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Credit Agricole Nord de France Sloan Ratio % Related Terms
Credit Agricole Nord de France 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.
Credit Agricole Nord de France Sloan Ratio % Chart
Credit Agricole Nord de France Sloan Ratio % Competitor Comparison
For the Banks - Regional subindustry, Credit Agricole Nord de France'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.
Credit Agricole Nord de France Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Credit Agricole Nord de France's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Credit Agricole Nord de France's Sloan Ratio % falls into.
Credit Agricole Nord de France 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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Credit Agricole Nord de France's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 139.007 (Jun. 2025 ) + 72.109 (Dec. 2025 ) = $211.1 Mil.
Credit Agricole Nord de France's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -197.812 (Jun. 2025 ) + 20.117 (Dec. 2025 ) = $-177.7 Mil.
Credit Agricole Nord de France's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1.384 (Jun. 2025 ) + -133.625 (Dec. 2025 ) = $-135.0 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.
Credit Agricole Nord de France (CSRFF) has a Sloan Ratio % of 1.14% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Credit Agricole Nord de France and its competitors.
Is Credit Agricole Nord de France's Sloan Ratio % too high?
Credit Agricole Nord de France's current Sloan Ratio % is 1.14%. Overall, Credit Agricole Nord de France has a GF Score™ of 48/100, reflecting its overall financial health beyond just this single metric.
How does Credit Agricole Nord de France's Sloan Ratio % compare to competitors?
Credit Agricole Nord de France's Sloan Ratio % of 1.14% 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 Credit Agricole Nord de France and its competitors. Credit Agricole Nord de France's current Sloan Ratio % is 1.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Credit Agricole Nord de France stock overvalued right now?
Credit Agricole Nord de France (CSRFF) has a current Sloan Ratio % of 1.14%. The stock's GF Value™ is $10.89, compared to a current price of $21.18 — trading 94.5% above its estimated fair value. The current Sloan Ratio % is 1.14%. Credit Agricole Nord de France's overall GF Score™ is 48/100. 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 Credit Agricole Nord de France (CSRFF), the current Sloan Ratio % is 1.14% 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 Credit Agricole Nord de France (CSRFF) Overvalued in 2026?
Based on GuruFocus' analysis, Credit Agricole Nord de France stock appears to be overvalued.
The current stock price of $21.18 is trading 94.5% above its estimated GF Value™ of $10.89.
Key valuation signals for CSRFF:
Sloan Ratio %: 1.14%
GF Value™: $10.89 vs. price of $21.18 (94.5% above fair value)
No single metric tells the full story. See the CSRFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Credit Agricole Nord de France Business Description
Crédit Agricole Nord de France operates as a regional bank in France. It offers saving products; credit services; short, medium, and long-term loans; and insurance products. The company provides its products to individuals, businesses, associations, and farmers.
48GF Score
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