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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.
Upbound Group's Sloan Ratio for the quarter that ended in Jun. 2026 was -6.14%.
As of Jun. 2026, Upbound Group has a Sloan Ratio of -6.14%, 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, Upbound Group has a Sloan Ratio of -6.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Upbound Group Sloan Ratio % Related Terms
Upbound Group Sloan Ratio % Historical Data
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The historical data trend for Upbound Group'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.
FRA:RAC vs DFIN, SECZ, AMPL: Sloan Ratio % Comparison
For the Software - Application subindustry, Upbound Group'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.
Upbound Group Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Upbound Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Upbound Group'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.
Upbound Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Upbound Group's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 11.264 (Sep. 2025 ) + 16.861 (Dec. 2025 ) + 30.957 (Mar. 2026 ) + 18.735 (Jun. 2026 ) = €78 Mil.
Upbound Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 76.602 (Sep. 2025 ) + 35.513 (Dec. 2025 ) + 147.621 (Mar. 2026 ) + 107.026 (Jun. 2026 ) = €367 Mil.
Upbound Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -35.281 (Sep. 2025 ) + -24.638 (Dec. 2025 ) + -29.43 (Mar. 2026 ) + -34.1 (Jun. 2026 ) = €-123 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.
Upbound Group (FRA:RAC) has a Sloan Ratio % of -6.14% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Upbound Group and its competitors.
Is Upbound Group's Sloan Ratio % too high?
Upbound Group's current Sloan Ratio % is -6.14%. Overall, Upbound Group has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Upbound Group's Sloan Ratio % compare to DFIN and SECZ?
Upbound Group's Sloan Ratio % of -6.14% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 Upbound Group and its competitors. Upbound Group's current Sloan Ratio % is -6.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upbound Group stock overvalued right now?
Based on GuruFocus' analysis, Upbound Group (FRA:RAC) is currently considered Significantly Undervalued. The stock's GF Value™ is €28.53, compared to a current price of €17.36 — trading 39.2% below its estimated fair value. The current Sloan Ratio % is -6.14%. Upbound Group's overall GF Score™ is 73/100 with 8 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 Upbound Group (FRA:RAC), the current Sloan Ratio % is -6.14% 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 Upbound Group (FRA:RAC) Overvalued in 2026?
Based on GuruFocus' analysis, Upbound Group stock appears to be undervalued.
The current stock price of €17.36 is trading 39.2% below its estimated GF Value™ of €28.53.
GuruFocus considers Upbound Group to be Significantly Undervalued.
Key valuation signals for FRA:RAC:
Sloan Ratio %: -6.14%
GF Value™: €28.53 vs. price of €17.36 (39.2% below fair value)
No single metric tells the full story. See the FRA:RAC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Upbound Group Inc is an omnichannel platform company committed to elevating financial opportunity for all through inclusive, and technology-driven financial solutions that address the evolving needs and aspirations of consumers. It has four operating segments; The Rent-A-Center Business segment operates lease-to-own stores, the Acima segment offers the lease-to-own transaction to consumers who do not qualify for financing from the traditional retailer, and also offers the lease-to-own transaction through virtual offering solutions, Mexico segment offers lease-to-own stores in Mexico. The The Brigit segment offers various financial health products and tools to help users improve their financial health. The company derives a majority of its revenue from the Acima segment.
73GF 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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