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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 Jun. 2026, El Puerto de LiverpoolB de CV has a Sloan Ratio of -1.92%, indicating the company is in the safe zone and there is no funny business with accruals.
El Puerto de LiverpoolB de CV (OTCPK:ELPQF) 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, El Puerto de LiverpoolB de CV has a Sloan Ratio of -1.92%, indicating the company is in the safe zone and there is no funny business with accruals.
El Puerto de LiverpoolB de CV Sloan Ratio % Related Terms
El Puerto de LiverpoolB de CV 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 Department Stores subindustry, El Puerto de LiverpoolB 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.
El Puerto de LiverpoolB de CV Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, El Puerto de LiverpoolB de CV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where El Puerto de LiverpoolB de CV's Sloan Ratio % falls into.
El Puerto de LiverpoolB de CV 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.
El Puerto de LiverpoolB de CV's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 215.5 (Sep. 2025 ) + 421.482 (Dec. 2025 ) + 106.181 (Mar. 2026 ) + 293.363 (Jun. 2026 ) = $1,037 Mil.
El Puerto de LiverpoolB de CV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 270.433 (Sep. 2025 ) + 1249.191 (Dec. 2025 ) + 118.044 (Mar. 2026 ) + 241.914 (Jun. 2026 ) = $1,880 Mil.
El Puerto de LiverpoolB de CV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -128.211 (Sep. 2025 ) + -199.374 (Dec. 2025 ) + -109.688 (Mar. 2026 ) + -66.688 (Jun. 2026 ) = $-504 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.
El Puerto de LiverpoolB de CV (ELPQF) has a Sloan Ratio % of -1.92% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on El Puerto de LiverpoolB de CV and its competitors.
Is El Puerto de LiverpoolB de CV's Sloan Ratio % too high?
El Puerto de LiverpoolB de CV's current Sloan Ratio % is -1.92%. Overall, El Puerto de LiverpoolB de CV has a GF Score™ of 92/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does El Puerto de LiverpoolB de CV's Sloan Ratio % compare to DDS and M?
El Puerto de LiverpoolB de CV's Sloan Ratio % of -1.92% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 El Puerto de LiverpoolB de CV and its competitors. El Puerto de LiverpoolB de CV's current Sloan Ratio % is -1.92%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is El Puerto de LiverpoolB de CV stock overvalued right now?
Based on GuruFocus' analysis, El Puerto de LiverpoolB de CV (ELPQF) is currently considered Fairly Valued. The stock's GF Value™ is $6.69, compared to a current price of $6.11 — trading 8.7% below its estimated fair value. The current Sloan Ratio % is -1.92%. El Puerto de LiverpoolB de CV's overall GF Score™ is 92/100 with 3 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 El Puerto de LiverpoolB de CV (ELPQF), the current Sloan Ratio % is -1.92% 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 El Puerto de LiverpoolB de CV (ELPQF) Overvalued in 2026?
Based on GuruFocus' analysis, El Puerto de LiverpoolB de CV stock appears to be undervalued.
The current stock price of $6.11 is trading 8.7% below its estimated GF Value™ of $6.69.
GuruFocus considers El Puerto de LiverpoolB de CV to be Fairly Valued.
Key valuation signals for ELPQF:
Sloan Ratio %: -1.92%
GF Value™: $6.69 vs. price of $6.11 (8.7% below fair value)
No single metric tells the full story. See the ELPQF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
El Puerto de Liverpool SAB de CV is a retail company that operates throughout Mexico in three business segments: Liverpool, which offers clothing, home goods, furniture, and cosmetics in Liverpool stores as well as boutique locations; Suburbia, which includes Suburbia stores selling consumer products of its own brands; The credit segment is a complement to the Liverpool and Suburbia commercial segment and Real estate segment. The company finances its clients in the form of Liverpool and Suburbia departmental credit cards, which customers can buy exclusively at company stores and real estate, which leases commercial space to tenants of its Galeria shopping malls. The Liverpool segment brings in the majority of revenue, with the Maximum portion coming from Mexico and the surrounding areas.
92GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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