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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 Mar. 2026, Kofola CeskoSlovensko AS has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Kofola CeskoSlovensko AS (XPRA:KOFOL) 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, Kofola CeskoSlovensko AS has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Kofola CeskoSlovensko AS Sloan Ratio % Related Terms
Kofola CeskoSlovensko AS 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.
XPRA:KOFOL vs KO, PEP, MNST: Sloan Ratio % Comparison
For the Beverages - Non-Alcoholic subindustry, Kofola CeskoSlovensko AS'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.
Kofola CeskoSlovensko AS Sloan Ratio % vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Kofola CeskoSlovensko AS's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kofola CeskoSlovensko AS's Sloan Ratio % falls into.
Kofola CeskoSlovensko AS 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.
Kofola CeskoSlovensko AS's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Kofola CeskoSlovensko AS's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 200.32 (Jun. 2025 ) + 372 (Sep. 2025 ) + 176.724 (Dec. 2025 ) + -111 (Mar. 2026 ) = Kč638 Mil.
Kofola CeskoSlovensko AS's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = Kč0 Mil.
Kofola CeskoSlovensko AS's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = Kč0 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.
Kofola CeskoSlovensko AS (XPRA:KOFOL) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Kofola CeskoSlovensko AS and its competitors.
Is Kofola CeskoSlovensko AS's Sloan Ratio % too high?
Kofola CeskoSlovensko AS's current Sloan Ratio % is 0.00%. Overall, Kofola CeskoSlovensko AS has a GF Score™ of 90/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kofola CeskoSlovensko AS's Sloan Ratio % compare to KO and PEP?
Kofola CeskoSlovensko AS's Sloan Ratio % of 0.00% can be compared against companies in the Beverages - Non-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 - Non-Alcoholic company?
A good Sloan Ratio % depends on the Beverages - Non-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 Kofola CeskoSlovensko AS and its competitors. Kofola CeskoSlovensko AS's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kofola CeskoSlovensko AS stock overvalued right now?
Based on GuruFocus' analysis, Kofola CeskoSlovensko AS (XPRA:KOFOL) is currently considered Modestly Overvalued. The stock's GF Value™ is Kč395.41, compared to a current price of Kč501.00 — trading 26.7% above its estimated fair value. The current Sloan Ratio % is 0.00%. Kofola CeskoSlovensko AS's overall GF Score™ is 90/100 with 5 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 Kofola CeskoSlovensko AS (XPRA:KOFOL), the current Sloan Ratio % is 0.00% 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 Kofola CeskoSlovensko AS (XPRA:KOFOL) Overvalued in 2026?
Based on GuruFocus' analysis, Kofola CeskoSlovensko AS stock appears to be overvalued.
The current stock price of Kč501.00 is trading 26.7% above its estimated GF Value™ of Kč395.41.
GuruFocus considers Kofola CeskoSlovensko AS to be Modestly Overvalued.
Key valuation signals for XPRA:KOFOL:
Sloan Ratio %: 0.00%
GF Value™: Kč395.41 vs. price of Kč501.00 (26.7% above fair value)
No single metric tells the full story. See the XPRA:KOFOL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kofola CeskoSlovensko AS is a non-alcoholic beverage producer and distributor. The product lines offered by the company are Carbonated beverages, Non-carbonated beverages, Waters, Syrups, Fresh Bars and Salads, and Others. The company's segments include: Czecho Slovakia, Adriatic, Fresh & Herbs, and Beers & Ciders. It generates the majority of the sales revenue from the CzechoSlovakia segment. The key brands of the company include Kofola, Vinea and Hoop cola, Radenska, Studenac and Rajec, Jupi and Paola, Jupik, Semtex, and UGO. The group operates in the Czech Republic, Slovakia, Poland, Slovenia, Croatia, and other countries, of which key revenue is derived from the Czech Republic.
90GF Score
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