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 Dec. 2025, Compagnie d Entreprises CFE has a Sloan Ratio of -7.16%, indicating the company is in the safe zone and there is no funny business with accruals.
Compagnie d Entreprises CFE (LTS:0O2T) 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 Dec. 2025, Compagnie d Entreprises CFE has a Sloan Ratio of -7.16%, indicating the company is in the safe zone and there is no funny business with accruals.
Compagnie d Entreprises CFE Sloan Ratio % Related Terms
Compagnie d Entreprises CFE 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.
LTS:0O2T vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Compagnie d Entreprises CFE'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.
Compagnie d Entreprises CFE Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Compagnie d Entreprises CFE's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Compagnie d Entreprises CFE's Sloan Ratio % falls into.
Compagnie d Entreprises CFE 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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Compagnie d Entreprises CFE's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 7.534 (Jun. 2025 ) + 26.008 (Dec. 2025 ) = €34 Mil.
Compagnie d Entreprises CFE's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 18.287 (Jun. 2025 ) + 95.038 (Dec. 2025 ) = €113 Mil.
Compagnie d Entreprises CFE's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -5.968 (Jun. 2025 ) + 2.628 (Dec. 2025 ) = €-3 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.
Compagnie d Entreprises CFE (LTS:0O2T) has a Sloan Ratio % of -7.16% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Compagnie d Entreprises CFE and its competitors.
Is Compagnie d Entreprises CFE's Sloan Ratio % too high?
Compagnie d Entreprises CFE's current Sloan Ratio % is -7.16%. Overall, Compagnie d Entreprises CFE has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Compagnie d Entreprises CFE's Sloan Ratio % compare to PWR and FIX?
Compagnie d Entreprises CFE's Sloan Ratio % of -7.16% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Compagnie d Entreprises CFE and its competitors. Compagnie d Entreprises CFE's current Sloan Ratio % is -7.16%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Compagnie d Entreprises CFE stock overvalued right now?
Based on GuruFocus' analysis, Compagnie d Entreprises CFE (LTS:0O2T) is currently considered Significantly Overvalued. The stock's GF Value™ is €6.90, compared to a current price of €13.23 — trading 91.7% above its estimated fair value. The current Sloan Ratio % is -7.16%. Compagnie d Entreprises CFE's overall GF Score™ is 64/100 with 7 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 Compagnie d Entreprises CFE (LTS:0O2T), the current Sloan Ratio % is -7.16% as of Dec. 2025. 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 Compagnie d Entreprises CFE (LTS:0O2T) Overvalued in 2026?
Based on GuruFocus' analysis, Compagnie d Entreprises CFE stock appears to be overvalued.
The current stock price of €13.23 is trading 91.7% above its estimated GF Value™ of €6.90.
GuruFocus considers Compagnie d Entreprises CFE to be Significantly Overvalued.
Key valuation signals for LTS:0O2T:
Sloan Ratio %: -7.16%
GF Value™: €6.90 vs. price of €13.23 (91.7% above fair value)
No single metric tells the full story. See the LTS:0O2T stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Compagnie d Entreprises CFE SA is a multidisciplinary group. It operates in four segments: Real Estate Development, Multitechnics (including activities of the VMA and MOBIX divisions), Construction & Renovation, and Sustainable Investments. A majority of its revenue is generated from the Construction & Renovation segment, which includes all CFE subsidiaries active in Belgium, Poland, and the Grand Duchy of Luxembourg, which engage in the construction and renovation of office buildings, residential buildings, hospitals, hotels, schools, car parks, and industrial buildings. Geographically, the group derives maximum revenue from its business in Belgium, followed by Poland, Luxembourg, and other regions.
64GF Score
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