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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.
As of Mar. 2026, Commercial Vehicle Group has a Sloan Ratio of -12.58%, indicating there is a warning stage of accrual build up.
Commercial Vehicle Group (NAS:CVGI) 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, Commercial Vehicle Group has a Sloan Ratio of -12.58%, indicating there is a warning stage of accrual build up.
Commercial Vehicle Group Sloan Ratio % Related Terms
Commercial Vehicle Group 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.
For the Auto Parts subindustry, Commercial Vehicle Group'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.
Commercial Vehicle Group Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Commercial Vehicle Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Commercial Vehicle Group's Sloan Ratio % falls into.
Commercial Vehicle Group 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.
Commercial Vehicle Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Commercial Vehicle Group's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -4.761 (Jun. 2025 ) + -7.08 (Sep. 2025 ) + -6.629 (Dec. 2025 ) + 0.902 (Mar. 2026 ) = $-17.6 Mil.
Commercial Vehicle Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 18.869 (Jun. 2025 ) + -1.686 (Sep. 2025 ) + 12.288 (Dec. 2025 ) + -1.561 (Mar. 2026 ) = $27.9 Mil.
Commercial Vehicle Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1.465 (Jun. 2025 ) + -1.76 (Sep. 2025 ) + -3.575 (Dec. 2025 ) + 13.239 (Mar. 2026 ) = $6.4 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.
Commercial Vehicle Group (CVGI) has a Sloan Ratio % of -12.58% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Commercial Vehicle Group and its competitors.
Is Commercial Vehicle Group's Sloan Ratio % too high?
Commercial Vehicle Group's current Sloan Ratio % is -12.58%. Overall, Commercial Vehicle Group has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Commercial Vehicle Group's Sloan Ratio % compare to CAAS and INVZ?
Commercial Vehicle Group's Sloan Ratio % of -12.58% 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 Commercial Vehicle Group and its competitors. Commercial Vehicle Group's current Sloan Ratio % is -12.58%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Commercial Vehicle Group stock overvalued right now?
Based on GuruFocus' analysis, Commercial Vehicle Group (CVGI) is currently considered Significantly Overvalued. The stock's GF Value™ is $2.73, compared to a current price of $4.62 — trading 69.2% above its estimated fair value. The current Sloan Ratio % is -12.58%. Commercial Vehicle Group's overall GF Score™ is 51/100 with 2 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 Commercial Vehicle Group (CVGI), the current Sloan Ratio % is -12.58% 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 Commercial Vehicle Group (CVGI) Overvalued in 2026?
Based on GuruFocus' analysis, Commercial Vehicle Group stock appears to be overvalued.
The current stock price of $4.62 is trading 69.2% above its estimated GF Value™ of $2.73.
GuruFocus considers Commercial Vehicle Group to be Significantly Overvalued.
Key valuation signals for CVGI:
Sloan Ratio %: -12.58%
GF Value™: $2.73 vs. price of $4.62 (69.2% above fair value)
No single metric tells the full story. See the CVGI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Commercial Vehicle Group Inc and its subsidiaries are a globalised provider of systems, assemblies, and components to international commercial vehicle markets and electric vehicle markets. It delivers real solutions to complex design, engineering, and manufacturing problems while creating positive change for customers, industries, and communities it serves. The company has its manufacturing operations in the United States, Mexico, China, the United Kingdom, the Czech Republic, Ukraine, Morocco, Thailand, India, and Australia. Organisations' products are mainly sold in North America, Europe, and the Asia-Pacific region. It has three segments: Global Seating Segment, Global Electrical systmem, and Trim Systems and Components Segment, with the majority of revenue from Global Seating Segment.
51GF Score
Get the complete analysis for CVGI
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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