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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.
Pepco Group NV's Sloan Ratio for the quarter that ended in Mar. 2026 was -17.85%.
Warning Sign:
When sloan ratio (-27.58)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Pepco Group NV has a Sloan Ratio of -17.85%, indicating earnings are more likely to be made up of accruals.
Pepco Group NV (WAR:PCO) 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 Mar. 2026, Pepco Group NV has a Sloan Ratio of -17.85%, indicating earnings are more likely to be made up of accruals.
Pepco Group NV Sloan Ratio % Related Terms
Pepco Group NV Sloan Ratio % Historical Data
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The historical data trend for Pepco Group NV'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.
WAR:PCO vs WMT, COST, TGT: Sloan Ratio % Comparison
For the Discount Stores subindustry, Pepco Group NV'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.
Pepco Group NV Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Pepco Group NV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Pepco Group NV'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.
Pepco Group NV's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Pepco Group NV's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 74.987 (Sep. 2025 ) + 730.688 (Mar. 2026 ) = zł806 Mil.
Pepco Group NV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 2307.463 (Sep. 2025 ) + 1731.386 (Mar. 2026 ) = zł4,039 Mil.
Pepco Group NV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -356.654 (Sep. 2025 ) + -173.615 (Mar. 2026 ) = zł-530 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.
Pepco Group NV (WAR:PCO) has a Sloan Ratio % of -17.85% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Pepco Group NV and its competitors.
Is Pepco Group NV's Sloan Ratio % too high?
Pepco Group NV's current Sloan Ratio % is -17.85%. Overall, Pepco Group NV has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pepco Group NV's Sloan Ratio % compare to WMT and COST?
Pepco Group NV's Sloan Ratio % of -17.85% 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 Pepco Group NV and its competitors. Pepco Group NV's current Sloan Ratio % is -17.85%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pepco Group NV stock overvalued right now?
Based on GuruFocus' analysis, Pepco Group NV (WAR:PCO) is currently considered Significantly Overvalued. The stock's GF Value™ is zł22.30, compared to a current price of zł46.22 — trading 107.3% above its estimated fair value. The current Sloan Ratio % is -17.85%. Pepco Group NV's overall GF Score™ is 67/100 with 3 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 Pepco Group NV (WAR:PCO), the current Sloan Ratio % is -17.85% 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 Pepco Group NV (WAR:PCO) Overvalued in 2026?
Based on GuruFocus' analysis, Pepco Group NV stock appears to be overvalued.
The current stock price of zł46.22 is trading 107.3% above its estimated GF Value™ of zł22.30.
GuruFocus considers Pepco Group NV to be Significantly Overvalued.
Key valuation signals for WAR:PCO:
Sloan Ratio %: -17.85%
GF Value™: zł22.30 vs. price of zł46.22 (107.3% above fair value)
No single metric tells the full story. See the WAR:PCO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pepco Group NV is a pan-European, multi-format discount chain of multi-branch stores under the Pepco, Dealz, and Poundland brands. The group's stores offer clothing, home furnishings, including toys and seasonal products, as well as FMCG products. The revenue is derived from geographical segments, namely the United Kingdom, Poland, the Republic of Ireland, and the Rest of Europe.
67GF 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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