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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.
CVS Group's Sloan Ratio for the quarter that ended in Dec. 2025 was -1.40%.
As of Dec. 2025, CVS Group has a Sloan Ratio of -1.40%, indicating the company is in the safe zone and there is no funny business with accruals.
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, CVS Group has a Sloan Ratio of -1.40%, indicating the company is in the safe zone and there is no funny business with accruals.
CVS Group Sloan Ratio % Related Terms
CVS Group Sloan Ratio % Historical Data
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The historical data trend for CVS Group'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 Medical Care Facilities subindustry, CVS 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.
CVS Group Sloan Ratio % vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, CVS Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CVS Group'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.
CVS Group'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.
CVS Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 56.716 (Jun. 2025 ) + 10.442 (Dec. 2025 ) = $67.2 Mil.
CVS Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 59.43 (Jun. 2025 ) + 51.539 (Dec. 2025 ) = $111.0 Mil.
CVS Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 23.609 (Jun. 2025 ) + -53.949 (Dec. 2025 ) = $-30.3 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.
CVS Group (CVSGF) has a Sloan Ratio % of -1.40% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CVS Group and its competitors.
Is CVS Group's Sloan Ratio % too high?
CVS Group's current Sloan Ratio % is -1.40%. Overall, CVS Group has a GF Score™ of 90/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does CVS Group's Sloan Ratio % compare to HCA and THC?
CVS Group's Sloan Ratio % of -1.40% can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Sloan Ratio % depends on the Healthcare Providers & Services 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 CVS Group and its competitors. CVS Group's current Sloan Ratio % is -1.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CVS Group stock overvalued right now?
Based on GuruFocus' analysis, CVS Group (CVSGF) is currently considered Fairly Valued. The stock's GF Value™ is $16.87, compared to a current price of $16.53 — trading 2% below its estimated fair value. The current Sloan Ratio % is -1.40%. CVS Group's overall GF Score™ is 90/100 with 4 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 CVS Group (CVSGF), the current Sloan Ratio % is -1.40% 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 CVS Group (CVSGF) Overvalued in 2026?
Based on GuruFocus' analysis, CVS Group stock appears to be undervalued.
The current stock price of $16.53 is trading 2% below its estimated GF Value™ of $16.87.
GuruFocus considers CVS Group to be Fairly Valued.
Key valuation signals for CVSGF:
Sloan Ratio %: -1.40%
GF Value™: $16.87 vs. price of $16.53 (2% below fair value)
No single metric tells the full story. See the CVSGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CVS Group PLC is a veterinary service provider in the United Kingdom. The group operates through three business divisions: Veterinary Practices, Laboratories, Crematoria, and Online Retail Business. The veterinary practice segment generates the majority of the revenues. The company facilitates its veterinary services through its diagnostics, laboratory reports, and pet cremation services. It also offers retail pharmacy through Animed Direct. Geographically, it generates the majority of its revenue from the United Kingdom and also operates in Australia.
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