Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Pebble Group's Sloan Ratio for the quarter that ended in Dec. 2025 was -2.46%.
As of Dec. 2025, Pebble Group has a Sloan Ratio of -2.46%, indicating the company is in the safe zone and there is no funny business with accruals.
Pebble Group (OTCPK:PEBBF) 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, Pebble Group has a Sloan Ratio of -2.46%, indicating the company is in the safe zone and there is no funny business with accruals.
Pebble Group Sloan Ratio % Related Terms
Pebble Group Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Pebble Group'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.
For the Advertising Agencies subindustry, Pebble Group'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.
Pebble Group Sloan Ratio % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Pebble Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Pebble Group'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.
Pebble Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Pebble Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 2.719 (Jun. 2025 ) + 4.517 (Dec. 2025 ) = $7.2 Mil.
Pebble Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -2.16 (Jun. 2025 ) + 19.884 (Dec. 2025 ) = $17.7 Mil.
Pebble Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -3.156 (Jun. 2025 ) + -3.43 (Dec. 2025 ) = $-6.6 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.
Pebble Group (PEBBF) has a Sloan Ratio % of -2.46% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Pebble Group and its competitors.
Is Pebble Group's Sloan Ratio % too high?
Pebble Group's current Sloan Ratio % is -2.46%. Overall, Pebble Group has a GF Score™ of 60/100, reflecting its overall financial health beyond just this single metric.
How does Pebble Group's Sloan Ratio % compare to APP and OMC?
Pebble Group's Sloan Ratio % of -2.46% can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Sloan Ratio % depends on the Media - Diversified 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 Pebble Group and its competitors. Pebble Group's current Sloan Ratio % is -2.46%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pebble Group stock overvalued right now?
Pebble Group (PEBBF) has a current Sloan Ratio % of -2.46%. The stock's GF Value™ is $0.58, compared to a current price of $0.55 — trading 5.9% below its estimated fair value. The current Sloan Ratio % is -2.46%. Pebble Group's overall GF Score™ is 60/100 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 Pebble Group (PEBBF), the current Sloan Ratio % is -2.46% 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 Pebble Group (PEBBF) Overvalued in 2026?
Based on GuruFocus' analysis, Pebble Group stock appears to be undervalued.
The current stock price of $0.55 is trading 5.9% below its estimated GF Value™ of $0.58.
Key valuation signals for PEBBF:
Sloan Ratio %: -2.46%
GF Value™: $0.58 vs. price of $0.55 (5.9% below fair value)
No single metric tells the full story. See the PEBBF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pebble Group PLC is engaged in the sale of technology solutions, products and related services to the promotional merchandise industry. The company has two segments: Brand Addition and Facilisgroup. The Brand Addition sale of promotional products through complex services provided under framework contracts on an international basis; and The Facilisgroup, engages in the provision of technology solutions, consolidated buying power and community learning and networking events to SME promotional product distributors in North America through subscription-based services. Geographically, it operates in the United Kingdom, Continental Europe, North America, and Rest of World. The Brand Addition segment accounts for the majority of revenue.
60GF Score
Get the complete analysis for PEBBF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PEBBF has been successfully added to your 
