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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.
Flutter Entertainment's Sloan Ratio for the quarter that ended in Mar. 2026 was 6.08%.
As of Mar. 2026, Flutter Entertainment has a Sloan Ratio of 6.08%, indicating the company is in the safe zone and there is no funny business with accruals.
Flutter Entertainment (NYSE:FLUT) 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, Flutter Entertainment has a Sloan Ratio of 6.08%, indicating the company is in the safe zone and there is no funny business with accruals.
Flutter Entertainment Sloan Ratio % Related Terms
Flutter Entertainment Sloan Ratio % Historical Data
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The historical data trend for Flutter Entertainment'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.
FLUT vs DKNG, SGHC, CHDN: Sloan Ratio % Comparison
For the Gambling subindustry, Flutter Entertainment'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.
Flutter Entertainment Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Flutter Entertainment's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Flutter Entertainment'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.
Flutter Entertainment's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Flutter Entertainment's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 25 (Jun. 2025 ) + -760 (Sep. 2025 ) + 23 (Dec. 2025 ) + 216 (Mar. 2026 ) = $-496 Mil.
Flutter Entertainment's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 359 (Jun. 2025 ) + 209 (Sep. 2025 ) + 428 (Dec. 2025 ) + 330 (Mar. 2026 ) = $1,326 Mil.
Flutter Entertainment's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -2865 (Jun. 2025 ) + -170 (Sep. 2025 ) + -346 (Dec. 2025 ) + -172 (Mar. 2026 ) = $-3,553 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.
Flutter Entertainment (FLUT) has a Sloan Ratio % of 6.08% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Flutter Entertainment and its competitors.
Is Flutter Entertainment's Sloan Ratio % too high?
Flutter Entertainment's current Sloan Ratio % is 6.08%. Overall, Flutter Entertainment 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 Flutter Entertainment's Sloan Ratio % compare to DKNG and SGHC?
Flutter Entertainment's Sloan Ratio % of 6.08% 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 Flutter Entertainment and its competitors. Flutter Entertainment's current Sloan Ratio % is 6.08%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flutter Entertainment stock overvalued right now?
Based on GuruFocus' analysis, Flutter Entertainment (FLUT) is currently considered Possible Value Trap. The stock's GF Value™ is $313.28, compared to a current price of $100.82 — trading 67.8% below its estimated fair value. The current Sloan Ratio % is 6.08%. Flutter Entertainment's overall GF Score™ is 69/100 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 Flutter Entertainment (FLUT), the current Sloan Ratio % is 6.08% 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 Flutter Entertainment (FLUT) Overvalued in 2026?
Based on GuruFocus' analysis, Flutter Entertainment stock appears to be undervalued.
The current stock price of $100.82 is trading 67.8% below its estimated GF Value™ of $313.28.
GuruFocus considers Flutter Entertainment to be Possible Value Trap.
Key valuation signals for FLUT:
Sloan Ratio %: 6.08%
GF Value™: $313.28 vs. price of $100.82 (67.8% below fair value)
No single metric tells the full story. See the FLUT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
In 2016, Irish company Paddy Power merged with UK firm Betfair to form online gaming operator Flutter Entertainment. Today, Flutter has the top digital revenue share in the US, UK, Ireland, Australia, Italy, and many other countries. Some of its leading brands are FanDuel in the US, Sky Betting & Gaming and Paddy Power in the UK and Ireland, Sportsbet (acquired by Paddy Power beginning in 2009) in Australia, and Sisal in Italy. As of Dec. 31, 2025, the company offered products in over 100 countries and had an average of 15.9 million monthly users. In 2025, sports betting was 53% of revenue, online gaming 44%, and fantasy sports, horse racing, and other 3%. The company launched a predictive sports betting platform in late 2025.
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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