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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 Dec. 2025, Marie Brizard Wine and Spirits has a Sloan Ratio of 3.99%, indicating the company is in the safe zone and there is no funny business with accruals.
Marie Brizard Wine and Spirits (WAR:MBW) 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, Marie Brizard Wine and Spirits has a Sloan Ratio of 3.99%, indicating the company is in the safe zone and there is no funny business with accruals.
Marie Brizard Wine and Spirits Sloan Ratio % Related Terms
Marie Brizard Wine and Spirits 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.
Marie Brizard Wine and Spirits Sloan Ratio % Chart
For the Beverages - Wineries & Distilleries subindustry, Marie Brizard Wine and Spirits'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.
Marie Brizard Wine and Spirits Sloan Ratio % vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Marie Brizard Wine and Spirits's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Marie Brizard Wine and Spirits's Sloan Ratio % falls into.
Marie Brizard Wine and Spirits 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.
Marie Brizard Wine and Spirits's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 11.261 (Jun. 2025 ) + 28.494 (Dec. 2025 ) = zł39.8 Mil.
Marie Brizard Wine and Spirits's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0.43 (Jun. 2025 ) + 17.529 (Dec. 2025 ) = zł18.0 Mil.
Marie Brizard Wine and Spirits's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -16.806 (Jun. 2025 ) + -11.345 (Dec. 2025 ) = zł-28.2 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.
Marie Brizard Wine and Spirits (WAR:MBW) has a Sloan Ratio % of 3.99% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Marie Brizard Wine and Spirits and its competitors.
Is Marie Brizard Wine and Spirits' Sloan Ratio % too high?
Marie Brizard Wine and Spirits' current Sloan Ratio % is 3.99%. Overall, Marie Brizard Wine and Spirits has a GF Score™ of 70/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Marie Brizard Wine and Spirits' Sloan Ratio % compare to BF.B?
Marie Brizard Wine and Spirits' Sloan Ratio % of 3.99% can be compared against companies in the Beverages - 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 - Alcoholic company?
A good Sloan Ratio % depends on the Beverages - 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 Marie Brizard Wine and Spirits and its competitors. Marie Brizard Wine and Spirits's current Sloan Ratio % is 3.99%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Marie Brizard Wine and Spirits stock overvalued right now?
Based on GuruFocus' analysis, Marie Brizard Wine and Spirits (WAR:MBW) is currently considered Fairly Valued. The stock's GF Value™ is zł11.27, compared to a current price of zł11.90 — trading 5.6% above its estimated fair value. The current Sloan Ratio % is 3.99%. Marie Brizard Wine and Spirits' overall GF Score™ is 70/100 with 2 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 Marie Brizard Wine and Spirits (WAR:MBW), the current Sloan Ratio % is 3.99% 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 Marie Brizard Wine and Spirits (WAR:MBW) Overvalued in 2026?
Based on GuruFocus' analysis, Marie Brizard Wine and Spirits stock appears to be overvalued.
The current stock price of zł11.90 is trading 5.6% above its estimated GF Value™ of zł11.27.
GuruFocus considers Marie Brizard Wine and Spirits to be Fairly Valued.
Key valuation signals for WAR:MBW:
Sloan Ratio %: 3.99%
GF Value™: zł11.27 vs. price of zł11.90 (5.6% above fair value)
No single metric tells the full story. See the WAR:MBW stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Marie Brizard Wine and Spirits SA is a France-based company which operates as a wine and spirit company worldwide. It offers mainly scotch whiskey under the William Peel brand, vodka under the Sobieski brand, wine-based beverages under the Fruits and Wine brand, and Marie Brizard branded French liqueurs.
70GF Score
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