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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.
CIE Automotive's Sloan Ratio for the quarter that ended in Jun. 2026 was 2.84%.
As of Jun. 2026, CIE Automotive has a Sloan Ratio of 2.84%, indicating the company is in the safe zone and there is no funny business with accruals.
CIE Automotive (OTCPK:CUOTF) 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. 2026, CIE Automotive has a Sloan Ratio of 2.84%, indicating the company is in the safe zone and there is no funny business with accruals.
CIE Automotive Sloan Ratio % Related Terms
CIE Automotive Sloan Ratio % Historical Data
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The historical data trend for CIE Automotive'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 Auto Parts subindustry, CIE Automotive'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.
CIE Automotive Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, CIE Automotive's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CIE Automotive'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.
CIE Automotive'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.
CIE Automotive's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 175.536 (Dec. 2025 ) + 220.427 (Jun. 2026 ) = $396 Mil.
CIE Automotive's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 353.326 (Dec. 2025 ) + 362.008 (Jun. 2026 ) = $715 Mil.
CIE Automotive's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -277.13 (Dec. 2025 ) + -238.915 (Jun. 2026 ) = $-516 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.
CIE Automotive (CUOTF) has a Sloan Ratio % of 2.84% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CIE Automotive and its competitors.
Is CIE Automotive's Sloan Ratio % too high?
CIE Automotive's current Sloan Ratio % is 2.84%. Overall, CIE Automotive has a GF Score™ of 91/100, reflecting its overall financial health beyond just this single metric.
How does CIE Automotive's Sloan Ratio % compare to ORLY and AZO?
CIE Automotive's Sloan Ratio % of 2.84% can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Sloan Ratio % depends on the Vehicles & Parts 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 CIE Automotive and its competitors. CIE Automotive's current Sloan Ratio % is 2.84%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CIE Automotive stock overvalued right now?
CIE Automotive (CUOTF) has a current Sloan Ratio % of 2.84%. The stock's GF Value™ is $32.01, compared to a current price of $31.00 — trading 3.2% below its estimated fair value. The current Sloan Ratio % is 2.84%. CIE Automotive's overall GF Score™ is 91/100 with 1 warning sign 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 CIE Automotive (CUOTF), the current Sloan Ratio % is 2.84% as of Jun. 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 CIE Automotive (CUOTF) Overvalued in 2026?
Based on GuruFocus' analysis, CIE Automotive stock appears to be undervalued.
The current stock price of $31.00 is trading 3.2% below its estimated GF Value™ of $32.01.
Key valuation signals for CUOTF:
Sloan Ratio %: 2.84%
GF Value™: $32.01 vs. price of $31.00 (3.2% below fair value)
No single metric tells the full story. See the CUOTF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CIE Automotive SA is a supplier of components and subassemblies for the automotive market. Cie Automotive produces components for engines, gearboxes, transmissions, chassis, interior and exterior trims, and roof systems. The company's clients include Renault, Magna, Chrysler, Daimler, Schaeffler, Ford, Nexteer, Volkswagen, and Faurecia. Next to its core automotive business, Cie Automotive operates a process improvement service through a subsidiary. The majority of revenue and operating profits are generated in Cie Automotive's core segment automotive components. Geographically, Europe and NAFTA are the largest sources of operating profits for the company.
91GF Score
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