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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.
Coca-Cola Consolidated's Sloan Ratio for the quarter that ended in Jun. 2026 was -9.47%.
As of Jun. 2026, Coca-Cola Consolidated has a Sloan Ratio of -9.47%, indicating the company is in the safe zone and there is no funny business with accruals.
Coca-Cola Consolidated (FRA:CC5) 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, Coca-Cola Consolidated has a Sloan Ratio of -9.47%, indicating the company is in the safe zone and there is no funny business with accruals.
Coca-Cola Consolidated Sloan Ratio % Related Terms
Coca-Cola Consolidated 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.
FRA:CC5 vs PRMB, CELH, COCO: Sloan Ratio % Comparison
For the Beverages - Non-Alcoholic subindustry, Coca-Cola Consolidated'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.
Coca-Cola Consolidated Sloan Ratio % vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Coca-Cola Consolidated's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Coca-Cola Consolidated'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.
Coca-Cola Consolidated's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Coca-Cola Consolidated's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 121.269 (Sep. 2025 ) + 117.211 (Dec. 2025 ) + 96.496 (Mar. 2026 ) + 137.857 (Jun. 2026 ) = €473 Mil.
Coca-Cola Consolidated's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 269.822 (Sep. 2025 ) + 178.478 (Dec. 2025 ) + 177.561 (Mar. 2026 ) + 186.945 (Jun. 2026 ) = €813 Mil.
Coca-Cola Consolidated's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 124.123 (Sep. 2025 ) + 36.43 (Dec. 2025 ) + -59.112 (Mar. 2026 ) + -76.913 (Jun. 2026 ) = €25 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.
Coca-Cola Consolidated (FRA:CC5) has a Sloan Ratio % of -9.47% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Coca-Cola Consolidated and its competitors.
Is Coca-Cola Consolidated's Sloan Ratio % too high?
Coca-Cola Consolidated's current Sloan Ratio % is -9.47%. Overall, Coca-Cola Consolidated has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Coca-Cola Consolidated's Sloan Ratio % compare to PRMB and CELH?
Coca-Cola Consolidated's Sloan Ratio % of -9.47% can be compared against companies in the Beverages - Non-Alcoholic 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 Beverages - Non-Alcoholic company?
A good Sloan Ratio % depends on the Beverages - Non-Alcoholic 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 Coca-Cola Consolidated and its competitors. Coca-Cola Consolidated's current Sloan Ratio % is -9.47%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Coca-Cola Consolidated stock overvalued right now?
Based on GuruFocus' analysis, Coca-Cola Consolidated (FRA:CC5) is currently considered Fairly Valued. The stock's GF Value™ is €151.35, compared to a current price of €162.60 — trading 7.4% above its estimated fair value. The current Sloan Ratio % is -9.47%. Coca-Cola Consolidated's overall GF Score™ is 83/100. 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 Coca-Cola Consolidated (FRA:CC5), the current Sloan Ratio % is -9.47% 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 Coca-Cola Consolidated (FRA:CC5) Overvalued in 2026?
Based on GuruFocus' analysis, Coca-Cola Consolidated stock appears to be overvalued.
The current stock price of €162.60 is trading 7.4% above its estimated GF Value™ of €151.35.
GuruFocus considers Coca-Cola Consolidated to be Fairly Valued.
Key valuation signals for FRA:CC5:
Sloan Ratio %: -9.47%
GF Value™: €151.35 vs. price of €162.60 (7.4% above fair value)
No single metric tells the full story. See the FRA:CC5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Coca-Cola Consolidated Inc distributes, markets, and manufactures nonalcoholic beverages. It offers a range of nonalcoholic beverage products and flavors, including both sparkling and still beverages. Sparkling beverages are carbonated beverages, and the Company's principal sparkling beverage is Coca-Cola. Still beverages include energy products and non-carbonated beverages such as bottled water, ready-to-drink tea, ready-to-drink coffee, enhanced water, juices, and sports drinks. The Company has two operating segments: Nonalcoholic Beverages and All Other. Key revenue is generated from Nonalcoholic Beverages.
83GF Score
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