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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.
CemexB de CV's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, CemexB de CV has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
CemexB de CV (NYSE:CX) 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, CemexB de CV has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
CemexB de CV Sloan Ratio % Related Terms
CemexB de CV Sloan Ratio % Historical Data
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The historical data trend for CemexB de CV'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 Building Materials subindustry, CemexB de CV'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.
CemexB de CV Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, CemexB de CV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CemexB de CV'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.
CemexB de CV's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
CemexB de CV's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 263.699 (Sep. 2025 ) + -355.676 (Dec. 2025 ) + 228 (Mar. 2026 ) + 346.639 (Jun. 2026 ) = $483 Mil.
CemexB de CV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 141 (Mar. 2026 ) + 0 (Jun. 2026 ) = $141 Mil.
CemexB de CV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + -328 (Mar. 2026 ) + 0 (Jun. 2026 ) = $-328 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.
CemexB de CV (CX) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CemexB de CV and its competitors.
Is CemexB de CV's Sloan Ratio % too high?
CemexB de CV's current Sloan Ratio % is 0.00%. Overall, CemexB de CV has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CemexB de CV's Sloan Ratio % compare to CRH and VMC?
CemexB de CV's Sloan Ratio % of 0.00% can be compared against companies in the Building Materials 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 Building Materials company?
A good Sloan Ratio % depends on the Building Materials 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 CemexB de CV and its competitors. CemexB de CV's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CemexB de CV stock overvalued right now?
Based on GuruFocus' analysis, CemexB de CV (CX) is currently considered Significantly Overvalued. The stock's GF Value™ is $8.04, compared to a current price of $12.06 — trading 50% above its estimated fair value. The current Sloan Ratio % is 0.00%. CemexB de CV's overall GF Score™ is 75/100 with 9 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 CemexB de CV (CX), the current Sloan Ratio % is 0.00% 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 CemexB de CV (CX) Overvalued in 2026?
Based on GuruFocus' analysis, CemexB de CV stock appears to be overvalued.
The current stock price of $12.06 is trading 50% above its estimated GF Value™ of $8.04.
GuruFocus considers CemexB de CV to be Significantly Overvalued.
Key valuation signals for CX:
Sloan Ratio %: 0.00%
GF Value™: $8.04 vs. price of $12.06 (50% above fair value)
No single metric tells the full story. See the CX stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cemex SAB de CV is a ready-mix concrete company that mainly engaged in activities that are oriented to the construction industry, mainly through the production, marketing, sale, and distribution of cement, ready-mix concrete, aggregates, urbanization solutions, and other construction materials and also provide related services and reliable construction-related services to customers and communities and maintain business relationships in more than 60 countries throughout the world. The company operates in different parts of the world, with operations in Mexico, the United States, the EMEA region and the SCA&C region.
75GF Score
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