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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.
FDJ United's Sloan Ratio for the quarter that ended in Jun. 2026 was -8.04%.
As of Jun. 2026, FDJ United has a Sloan Ratio of -8.04%, indicating the company is in the safe zone and there is no funny business with accruals.
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 Jun. 2026, FDJ United has a Sloan Ratio of -8.04%, indicating the company is in the safe zone and there is no funny business with accruals.
FDJ United Sloan Ratio % Related Terms
FDJ United Sloan Ratio % Historical Data
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The historical data trend for FDJ United'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.
CHIX:FDJUP vs FLUT, DKNG, SGHC: Sloan Ratio % Comparison
For the Gambling subindustry, FDJ United'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.
FDJ United Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, FDJ United's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where FDJ United'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.
FDJ United's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
FDJ United's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 40.2 (Dec. 2025 ) + -16.2 (Jun. 2026 ) = €24 Mil.
FDJ United's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 88 (Dec. 2025 ) + 323.6 (Jun. 2026 ) = €412 Mil.
FDJ United's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 151 (Dec. 2025 ) + -104.7 (Jun. 2026 ) = €46 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.
FDJ United (CHIX:FDJUP) has a Sloan Ratio % of -8.04% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on FDJ United and its competitors.
Is FDJ United's Sloan Ratio % too high?
FDJ United's current Sloan Ratio % is -8.04%. Overall, FDJ United has a GF Score™ of 69/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does FDJ United's Sloan Ratio % compare to FLUT and DKNG?
FDJ United's Sloan Ratio % of -8.04% can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Sloan Ratio % depends on the Travel & Leisure 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 FDJ United and its competitors. FDJ United's current Sloan Ratio % is -8.04%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FDJ United stock overvalued right now?
Based on GuruFocus' analysis, FDJ United (CHIX:FDJUP) is currently considered Possible Value Trap. The stock's GF Value™ is €48.02, compared to a current price of €22.76 — trading 52.6% below its estimated fair value. The current Sloan Ratio % is -8.04%. FDJ United's overall GF Score™ is 69/100 with 4 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 FDJ United (CHIX:FDJUP), the current Sloan Ratio % is -8.04% as of Jun. 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 FDJ United (CHIX:FDJUP) Overvalued in 2026?
Based on GuruFocus' analysis, FDJ United stock appears to be undervalued.
The current stock price of €22.76 is trading 52.6% below its estimated GF Value™ of €48.02.
GuruFocus considers FDJ United to be Possible Value Trap.
Key valuation signals for CHIX:FDJUP:
Sloan Ratio %: -8.04%
GF Value™: €48.02 vs. price of €22.76 (52.6% below fair value)
No single metric tells the full story. See the CHIX:FDJUP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
FDJ United is engaged in lottery, sports betting, and online gaming activities. Its offerings include draw and instant lottery games, as well as sports betting services across retail and digital channels. The group operates mainly in France and has expanded internationally through online gaming and betting activities, along with ancillary payment and collection services.
69GF 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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