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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 Jun. 2026, Floor & Decor Holdings has a Sloan Ratio of 0.36%, indicating the company is in the safe zone and there is no funny business with accruals.
Floor & Decor Holdings (FRA:1FD) 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 Jun. 2026, Floor & Decor Holdings has a Sloan Ratio of 0.36%, indicating the company is in the safe zone and there is no funny business with accruals.
Floor & Decor Holdings Sloan Ratio % Related Terms
Floor & Decor Holdings 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.
FRA:1FD vs HVT, TTSH, LIVE: Sloan Ratio % Comparison
For the Home Improvement Retail subindustry, Floor & Decor Holdings'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.
Floor & Decor Holdings Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Floor & Decor Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Floor & Decor Holdings'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.
Floor & Decor Holdings's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Floor & Decor Holdings's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 48.786 (Sep. 2025 ) + 33.589 (Dec. 2025 ) + 34.348 (Mar. 2026 ) + 83.215 (Jun. 2026 ) = €200 Mil.
Floor & Decor Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 87.323 (Sep. 2025 ) + 105.954 (Dec. 2025 ) + 94.5 (Mar. 2026 ) + 146.865 (Jun. 2026 ) = €435 Mil.
Floor & Decor Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -66.466 (Sep. 2025 ) + -67.402 (Dec. 2025 ) + -54.87 (Mar. 2026 ) + -63.571 (Jun. 2026 ) = €-252 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.
Floor & Decor Holdings (FRA:1FD) has a Sloan Ratio % of 0.36% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Floor & Decor Holdings and its competitors.
Is Floor & Decor Holdings' Sloan Ratio % too high?
Floor & Decor Holdings' current Sloan Ratio % is 0.36%. Overall, Floor & Decor Holdings has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Floor & Decor Holdings' Sloan Ratio % compare to HVT and TTSH?
Floor & Decor Holdings' Sloan Ratio % of 0.36% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Floor & Decor Holdings and its competitors. Floor & Decor Holdings's current Sloan Ratio % is 0.36%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Floor & Decor Holdings stock overvalued right now?
Based on GuruFocus' analysis, Floor & Decor Holdings (FRA:1FD) is currently considered Significantly Undervalued. The stock's GF Value™ is €79.68, compared to a current price of €50.00 — trading 37.2% below its estimated fair value. The current Sloan Ratio % is 0.36%. Floor & Decor Holdings' overall GF Score™ is 83/100 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 Floor & Decor Holdings (FRA:1FD), the current Sloan Ratio % is 0.36% 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 Floor & Decor Holdings (FRA:1FD) Overvalued in 2026?
Based on GuruFocus' analysis, Floor & Decor Holdings stock appears to be undervalued.
The current stock price of €50.00 is trading 37.2% below its estimated GF Value™ of €79.68.
GuruFocus considers Floor & Decor Holdings to be Significantly Undervalued.
Key valuation signals for FRA:1FD:
Sloan Ratio %: 0.36%
GF Value™: €79.68 vs. price of €50.00 (37.2% below fair value)
No single metric tells the full story. See the FRA:1FD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Floor & Decor Holdings Inc operates as a specialty retailer in the hard surface flooring market. Its stores offer a range of tile, wood, laminate, and natural stone flooring products, as well as decorative and installation accessories at everyday low prices. It appeals to a variety of customers including professional installers, commercial businesses, Do It Yourself (DIY) customers, and customers who buy the products for professional installation. Geographically, the group has a presence in the United States region and also offers its product through an e-commerce site. The company segments include retail segment and others.
83GF Score
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