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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 Mar. 2026, Charoen Pokphand Foods PCL has a Sloan Ratio of -3.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Charoen Pokphand Foods PCL (FRA:CPOF) 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 Mar. 2026, Charoen Pokphand Foods PCL has a Sloan Ratio of -3.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Charoen Pokphand Foods PCL Sloan Ratio % Related Terms
Charoen Pokphand Foods PCL 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:CPOF vs ADM, BG, TSN: Sloan Ratio % Comparison
For the Farm Products subindustry, Charoen Pokphand Foods PCL'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.
Charoen Pokphand Foods PCL Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Charoen Pokphand Foods PCL's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Charoen Pokphand Foods PCL's Sloan Ratio % falls into.
Charoen Pokphand Foods PCL 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.
Charoen Pokphand Foods PCL's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 276.105 (Jun. 2025 ) + 138.245 (Sep. 2025 ) + 29.353 (Dec. 2025 ) + 130.699 (Mar. 2026 ) = €574 Mil.
Charoen Pokphand Foods PCL's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 623.895 (Jun. 2025 ) + 393.83 (Sep. 2025 ) + 283.201 (Dec. 2025 ) + 359.215 (Mar. 2026 ) = €1,660 Mil.
Charoen Pokphand Foods PCL's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 63.857 (Jun. 2025 ) + -106.848 (Sep. 2025 ) + -83.22 (Dec. 2025 ) + -225.874 (Mar. 2026 ) = €-352 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.
Charoen Pokphand Foods PCL (FRA:CPOF) has a Sloan Ratio % of -3.10% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Charoen Pokphand Foods PCL and its competitors.
Is Charoen Pokphand Foods PCL's Sloan Ratio % too high?
Charoen Pokphand Foods PCL's current Sloan Ratio % is -3.10%. Overall, Charoen Pokphand Foods PCL has a GF Score™ of 47/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Charoen Pokphand Foods PCL's Sloan Ratio % compare to ADM and BG?
Charoen Pokphand Foods PCL's Sloan Ratio % of -3.10% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Charoen Pokphand Foods PCL and its competitors. Charoen Pokphand Foods PCL's current Sloan Ratio % is -3.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Charoen Pokphand Foods PCL stock overvalued right now?
Based on GuruFocus' analysis, Charoen Pokphand Foods PCL (FRA:CPOF) is currently considered Fairly Valued. The stock's GF Value™ is €0.54, compared to a current price of €0.56 — trading 2.8% above its estimated fair value. The current Sloan Ratio % is -3.10%. Charoen Pokphand Foods PCL's overall GF Score™ is 47/100 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 Charoen Pokphand Foods PCL (FRA:CPOF), the current Sloan Ratio % is -3.10% as of Mar. 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 Charoen Pokphand Foods PCL (FRA:CPOF) Overvalued in 2026?
Based on GuruFocus' analysis, Charoen Pokphand Foods PCL stock appears to be overvalued.
The current stock price of €0.56 is trading 2.8% above its estimated GF Value™ of €0.54.
GuruFocus considers Charoen Pokphand Foods PCL to be Fairly Valued.
Key valuation signals for FRA:CPOF:
Sloan Ratio %: -3.10%
GF Value™: €0.54 vs. price of €0.56 (2.8% above fair value)
No single metric tells the full story. See the FRA:CPOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Charoen Pokphand Foods PCL operates in agro-industrial and integrated food businesses. The group's business operations are located throughout Thailand and overseas. The businesses are divided into two main segments, namely the livestock business, which comprises chicken, duck, and pigs, and the aquaculture business, which comprises shrimp and fish. The two main businesses are vertically integrated, starting from sourcing raw materials for animal feed production, manufacturing animal feed, breeding animals, farming animals for commercial purposes, primary processing meat, producing ready-to-eat food products, and operating food retail outlets and restaurants.
47GF Score
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