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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, Brookdale Senior Living has a Sloan Ratio of -4.43%, indicating the company is in the safe zone and there is no funny business with accruals.
Brookdale Senior Living (NYSE:BKD) 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, Brookdale Senior Living has a Sloan Ratio of -4.43%, indicating the company is in the safe zone and there is no funny business with accruals.
Brookdale Senior Living Sloan Ratio % Related Terms
Brookdale Senior Living 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.
For the Medical Care Facilities subindustry, Brookdale Senior Living'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.
Brookdale Senior Living Sloan Ratio % vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Brookdale Senior Living's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Brookdale Senior Living'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.
Brookdale Senior Living's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Brookdale Senior Living's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -43.024 (Jun. 2025 ) + -114.726 (Sep. 2025 ) + -39.963 (Dec. 2025 ) + -6.892 (Mar. 2026 ) = $-205 Mil.
Brookdale Senior Living's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 83.564 (Jun. 2025 ) + 76.525 (Sep. 2025 ) + 34.539 (Dec. 2025 ) + 20.887 (Mar. 2026 ) = $216 Mil.
Brookdale Senior Living's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -50.399 (Jun. 2025 ) + -34.195 (Sep. 2025 ) + -44.602 (Dec. 2025 ) + -29.734 (Mar. 2026 ) = $-159 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.
Brookdale Senior Living (BKD) has a Sloan Ratio % of -4.43% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Brookdale Senior Living and its competitors.
Is Brookdale Senior Living's Sloan Ratio % too high?
Brookdale Senior Living's current Sloan Ratio % is -4.43%. Overall, Brookdale Senior Living has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Brookdale Senior Living's Sloan Ratio % compare to NHC and OPCH?
Brookdale Senior Living's Sloan Ratio % of -4.43% can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Sloan Ratio % depends on the Healthcare Providers & Services 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 Brookdale Senior Living and its competitors. Brookdale Senior Living's current Sloan Ratio % is -4.43%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Brookdale Senior Living stock overvalued right now?
Based on GuruFocus' analysis, Brookdale Senior Living (BKD) is currently considered Significantly Overvalued. The stock's GF Value™ is $6.25, compared to a current price of $14.42 — trading 130.7% above its estimated fair value. The current Sloan Ratio % is -4.43%. Brookdale Senior Living's overall GF Score™ is 39/100 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 Brookdale Senior Living (BKD), the current Sloan Ratio % is -4.43% 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 Brookdale Senior Living (BKD) Overvalued in 2026?
Based on GuruFocus' analysis, Brookdale Senior Living stock appears to be overvalued.
The current stock price of $14.42 is trading 130.7% above its estimated GF Value™ of $6.25.
GuruFocus considers Brookdale Senior Living to be Significantly Overvalued.
Key valuation signals for BKD:
Sloan Ratio %: -4.43%
GF Value™: $6.25 vs. price of $14.42 (130.7% above fair value)
No single metric tells the full story. See the BKD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Brookdale Senior Living Inc operates senior living communities throughout the United States. The company has three reportable segments: Independent Living, Assisted Living and Memory Care, and Continuing Care Retirement Communities (CCRs). The majority of the revenue is generated from the Assisted Living and Memory Care segment, which offers housing and assistance with activities of daily living to its customers. The company generates revenue in the form of Resident Fees, which it receives in exchange for the services provided, and in the form of management fees from certain communities under contract in exchange for the management services provided.
39GF Score
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