CBOperProf · Profitability · Ball et al. (2016)

Cash-based operating profitability

Long minus short decile portfolio, value-weighted, market-adjusted. Quarterly, 1962Q3 to 2024Q4.

Expected return · posterior mean, % per year, averaged over the window
Next quarter
2026Q4
8.55%
95% interval 5.34% to 11.61%
Next year
2026Q4–2027Q3
8.53%
95% interval 5.28% to 11.62%
Next five years
2026Q4–2031Q3
8.45%
95% interval 4.97% to 11.66%

Forecast made 16 Sep 2026, conditioning on this portfolio's OAP returns, which end 2024Q4. The 7 quarters between then and 2026Q4 are unobserved and are integrated out under the model.

Cumulative market-adjusted return

+22,082% since 1962Q3 · log scale

Past performance, annualized

Window Mean Vol. Sharpe t
1962Q3–2024Q4 9.56% 12.94% 0.74 5.84
2020Q1–2024Q4 9.37% 20.22% 0.46 1.04
2024Q1–2024Q4 13.60% 21.73% 0.63 0.63

Forecast Sharpe ratio, annualized

Window Mean 95% interval P(neg)
2026Q4 0.66 0.41 – 0.89 <0.01
2026Q4–2027Q3 0.65 0.39 – 0.89 <0.01
2026Q4–2031Q3 0.60 0.30 – 0.88 <0.01
Category
Profitability
Form
Continuous
Data
Accounting
Sorted on
High minus low
Names per leg
343 long / 760.5 short median · 135.9 at the 10th pctile
Original sample
1963–2014