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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, Grupo Comercial ChedrauiB de CV has a Sloan Ratio of -2.56%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo Comercial ChedrauiB de CV (FRA:2GCB) 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, Grupo Comercial ChedrauiB de CV has a Sloan Ratio of -2.56%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo Comercial ChedrauiB de CV Sloan Ratio % Related Terms
Grupo Comercial ChedrauiB 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.
Grupo Comercial ChedrauiB de CV Sloan Ratio % Chart
FRA:2GCB vs KR, SFM, ACI: Sloan Ratio % Comparison
For the Grocery Stores subindustry, Grupo Comercial ChedrauiB 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.
Grupo Comercial ChedrauiB de CV Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Grupo Comercial ChedrauiB de CV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Grupo Comercial ChedrauiB de CV's Sloan Ratio % falls into.
Grupo Comercial ChedrauiB 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.
Grupo Comercial ChedrauiB de CV's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 75.284 (Sep. 2025 ) + 64.325 (Dec. 2025 ) + 74.816 (Mar. 2026 ) + 88.627 (Jun. 2026 ) = €303 Mil.
Grupo Comercial ChedrauiB de CV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 203.615 (Sep. 2025 ) + 483.657 (Dec. 2025 ) + -36.307 (Mar. 2026 ) + 297.414 (Jun. 2026 ) = €948 Mil.
Grupo Comercial ChedrauiB de CV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -99.009 (Sep. 2025 ) + -116.491 (Dec. 2025 ) + -97.84 (Mar. 2026 ) + -136.829 (Jun. 2026 ) = €-450 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.
Grupo Comercial ChedrauiB de CV (FRA:2GCB) has a Sloan Ratio % of -2.56% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Grupo Comercial ChedrauiB de CV and its competitors.
Is Grupo Comercial ChedrauiB de CV's Sloan Ratio % too high?
Grupo Comercial ChedrauiB de CV's current Sloan Ratio % is -2.56%. Overall, Grupo Comercial ChedrauiB de CV has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Grupo Comercial ChedrauiB de CV's Sloan Ratio % compare to KR and SFM?
Grupo Comercial ChedrauiB de CV's Sloan Ratio % of -2.56% can be compared against companies in the Retail - Defensive 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 - Defensive company?
A good Sloan Ratio % depends on the Retail - Defensive 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 Grupo Comercial ChedrauiB de CV and its competitors. Grupo Comercial ChedrauiB de CV's current Sloan Ratio % is -2.56%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupo Comercial ChedrauiB de CV stock overvalued right now?
Based on GuruFocus' analysis, Grupo Comercial ChedrauiB de CV (FRA:2GCB) is currently considered Significantly Undervalued. The stock's GF Value™ is €6.44, compared to a current price of €4.44 — trading 31.1% below its estimated fair value. The current Sloan Ratio % is -2.56%. Grupo Comercial ChedrauiB de CV's overall GF Score™ is 78/100 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 Grupo Comercial ChedrauiB de CV (FRA:2GCB), the current Sloan Ratio % is -2.56% 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 Grupo Comercial ChedrauiB de CV (FRA:2GCB) Overvalued in 2026?
Based on GuruFocus' analysis, Grupo Comercial ChedrauiB de CV stock appears to be undervalued.
The current stock price of €4.44 is trading 31.1% below its estimated GF Value™ of €6.44.
GuruFocus considers Grupo Comercial ChedrauiB de CV to be Significantly Undervalued.
Key valuation signals for FRA:2GCB:
Sloan Ratio %: -2.56%
GF Value™: €6.44 vs. price of €4.44 (31.1% below fair value)
No single metric tells the full story. See the FRA:2GCB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grupo Comercial Chedraui SAB de CV is a Spanish company engaged in the operation of hypermarkets in Mexico and supermarkets in the United States, and it also has a real estate division. In Mexico, the company operates through two retail formats: Tiendas Chedraui and Super Chedraui, which represent different sizes and depth of assortment. The retail stores in the U.S. are located in three southwest states: California, Nevada, and Arizona. The real estate division is involved in locating, building, and remodelling the stores, as well as leasing commercial space in shopping malls where there are Chedraui stores.
78GF Score
Get the complete analysis for FRA:2GCB
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