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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.
Eastroc Beverage (Group) Co (FRA:TM6) 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, Eastroc Beverage (Group) Co has a Sloan Ratio of 24.90%, indicating there is a warning stage of accrual build up.
Eastroc Beverage (Group) Co Sloan Ratio % Related Terms
Eastroc Beverage (Group) Co 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:TM6 vs KO, PEP, MNST: Sloan Ratio % Comparison
For the Beverages - Non-Alcoholic subindustry, Eastroc Beverage (Group) Co'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.
Eastroc Beverage (Group) Co Sloan Ratio % vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Eastroc Beverage (Group) Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Eastroc Beverage (Group) Co's Sloan Ratio % falls into.
Eastroc Beverage (Group) Co 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.
Eastroc Beverage (Group) Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 165.792 (Sep. 2025 ) + 79.34 (Dec. 2025 ) + 157.814 (Mar. 2026 ) + 206.166 (Jun. 2026 ) = €609 Mil.
Eastroc Beverage (Group) Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 166.51 (Sep. 2025 ) + 368.8 (Dec. 2025 ) + 56.79 (Mar. 2026 ) + 261.344 (Jun. 2026 ) = €853 Mil.
Eastroc Beverage (Group) Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -87.784 (Sep. 2025 ) + -259.81 (Dec. 2025 ) + -472.259 (Mar. 2026 ) + -566.615 (Jun. 2026 ) = €-1,386 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.
Eastroc Beverage (Group) Co (FRA:TM6) has a Sloan Ratio % of 24.90% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Eastroc Beverage (Group) Co and its competitors.
Is Eastroc Beverage (Group) Co's Sloan Ratio % too high?
Eastroc Beverage (Group) Co's current Sloan Ratio % is 24.90%. Overall, Eastroc Beverage (Group) Co has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eastroc Beverage (Group) Co's Sloan Ratio % compare to KO and PEP?
Eastroc Beverage (Group) Co's Sloan Ratio % of 24.90% 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 Eastroc Beverage (Group) Co and its competitors. Eastroc Beverage (Group) Co's current Sloan Ratio % is 24.90%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eastroc Beverage (Group) Co stock overvalued right now?
Based on GuruFocus' analysis, Eastroc Beverage (Group) Co (FRA:TM6) is currently considered Significantly Undervalued. The stock's GF Value™ is €22.67, compared to a current price of €12.50 — trading 44.9% below its estimated fair value. The current Sloan Ratio % is 24.90%. Eastroc Beverage (Group) Co's overall GF Score™ is 69/100 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 Eastroc Beverage (Group) Co (FRA:TM6), the current Sloan Ratio % is 24.90% 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 Eastroc Beverage (Group) Co (FRA:TM6) Overvalued in 2026?
Based on GuruFocus' analysis, Eastroc Beverage (Group) Co stock appears to be undervalued.
The current stock price of €12.50 is trading 44.9% below its estimated GF Value™ of €22.67.
GuruFocus considers Eastroc Beverage (Group) Co to be Significantly Undervalued.
Key valuation signals for FRA:TM6:
Sloan Ratio %: 24.90%
GF Value™: €22.67 vs. price of €12.50 (44.9% below fair value)
No single metric tells the full story. See the FRA:TM6 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eastroc Beverage (Group) Co Ltd is engaged in research and development, production, and sales of beverages. The company offers beverages across different categories including energy beverages, sports beverages and coffee remained robust, and bottled water. Its brands include Eastroc Super Drink, Citrus Lemon Tea, Milk Tea, Roasted Good Tea, Tangerine Peel Super Drink, packaged water products., and others.
69GF 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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