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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.
Marr SpA's Sloan Ratio for the quarter that ended in Mar. 2026 was 2.01%.
As of Mar. 2026, Marr SpA has a Sloan Ratio of 2.01%, indicating the company is in the safe zone and there is no funny business with accruals.
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, Marr SpA has a Sloan Ratio of 2.01%, indicating the company is in the safe zone and there is no funny business with accruals.
Marr SpA Sloan Ratio % Related Terms
Marr SpA Sloan Ratio % Historical Data
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The historical data trend for Marr SpA's Sloan Ratio % can be seen below:
* 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.
MIL:MARR vs SYY, USFD, PFGC: Sloan Ratio % Comparison
For the Food Distribution subindustry, Marr SpA'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.
Marr SpA Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Marr SpA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Marr SpA'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.
Marr SpA's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Marr SpA's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 15.323 (Jun. 2025 ) + 17.39 (Sep. 2025 ) + 0.935 (Dec. 2025 ) + -6.613 (Mar. 2026 ) = €27 Mil.
Marr SpA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 63.831 (Jun. 2025 ) + 54.312 (Sep. 2025 ) + -28.162 (Dec. 2025 ) + -66.314 (Mar. 2026 ) = €24 Mil.
Marr SpA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -6.702 (Jun. 2025 ) + -4.036 (Sep. 2025 ) + -6.663 (Dec. 2025 ) + -5.469 (Mar. 2026 ) = €-23 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.
Marr SpA (MIL:MARR) has a Sloan Ratio % of 2.01% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Marr SpA and its competitors.
Is Marr SpA's Sloan Ratio % too high?
Marr SpA's current Sloan Ratio % is 2.01%. Overall, Marr SpA has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Marr SpA's Sloan Ratio % compare to SYY and USFD?
Marr SpA's Sloan Ratio % of 2.01% 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 Marr SpA and its competitors. Marr SpA's current Sloan Ratio % is 2.01%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Marr SpA stock overvalued right now?
Based on GuruFocus' analysis, Marr SpA (MIL:MARR) is currently considered Significantly Undervalued. The stock's GF Value™ is €11.40, compared to a current price of €6.37 — trading 44.1% below its estimated fair value. The current Sloan Ratio % is 2.01%. Marr SpA's overall GF Score™ is 68/100 with 6 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 Marr SpA (MIL:MARR), the current Sloan Ratio % is 2.01% 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 Marr SpA (MIL:MARR) Overvalued in 2026?
Based on GuruFocus' analysis, Marr SpA stock appears to be undervalued.
The current stock price of €6.37 is trading 44.1% below its estimated GF Value™ of €11.40.
GuruFocus considers Marr SpA to be Significantly Undervalued.
Key valuation signals for MIL:MARR:
Sloan Ratio %: 2.01%
GF Value™: €11.40 vs. price of €6.37 (44.1% below fair value)
No single metric tells the full story. See the MIL:MARR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Marr SpA is an Italian distributor of frozen and fresh products to the non-domestic catering sector. The company's products consist of seafood, meat, grocery, fruits and vegetables, and kitchen equipment, as well as private label products. Marr operates through a network of sales agents, `distribution centers, stocking platforms, and logistics. The group categorizes the customers as the street market, which includes restaurants and hotels not belonging to groups or chains; the national account, which contains operators of chains and groups and canteens, and the wholesale category. Marr generates more than half of its revenue from street market customers. Geographically, it operates in Italy, European Union, and Extra-EU Countries, of which the company derives maximum revenue from Italy.
68GF Score
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