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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.
Regal Hotels International Holdings (FRA:RH6B) 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 Dec. 2025, Regal Hotels International Holdings has a Sloan Ratio of -12.68%, indicating there is a warning stage of accrual build up.
Regal Hotels International Holdings Sloan Ratio % Related Terms
Regal Hotels International 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.
Regal Hotels International Holdings Sloan Ratio % Chart
For the Lodging subindustry, Regal Hotels International 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.
Regal Hotels International Holdings Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Regal Hotels International Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Regal Hotels International Holdings's Sloan Ratio % falls into.
Regal Hotels International Holdings Sloan Ratio % Calculation
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.
* 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.
Regal Hotels International Holdings (FRA:RH6B) has a Sloan Ratio % of -12.68% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Regal Hotels International Holdings and its competitors.
Is Regal Hotels International Holdings' Sloan Ratio % too high?
Regal Hotels International Holdings' current Sloan Ratio % is -12.68%. Overall, Regal Hotels International Holdings has a GF Score™ of 46/100, reflecting its overall financial health beyond just this single metric.
How does Regal Hotels International Holdings' Sloan Ratio % compare to MAR and HLT?
Regal Hotels International Holdings' Sloan Ratio % of -12.68% 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 Regal Hotels International Holdings and its competitors. Regal Hotels International Holdings's current Sloan Ratio % is -12.68%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Regal Hotels International Holdings stock overvalued right now?
Regal Hotels International Holdings (FRA:RH6B) has a current Sloan Ratio % of -12.68%. The stock's GF Value™ is €0.29, compared to a current price of €0.03 — trading 90.3% below its estimated fair value. The current Sloan Ratio % is -12.68%. Regal Hotels International Holdings' overall GF Score™ is 46/100 with 2 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 Regal Hotels International Holdings (FRA:RH6B), the current Sloan Ratio % is -12.68% as of Dec. 2025. 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 Regal Hotels International Holdings (FRA:RH6B) Overvalued in 2026?
Based on GuruFocus' analysis, Regal Hotels International Holdings stock appears to be undervalued.
The current stock price of €0.03 is trading 90.3% below its estimated GF Value™ of €0.29.
Key valuation signals for FRA:RH6B:
Sloan Ratio %: -12.68%
GF Value™: €0.29 vs. price of €0.03 (90.3% below fair value)
No single metric tells the full story. See the FRA:RH6B stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Regal Hotels International Holdings Ltd is engaged in hotel operations and management, hotel ownership, asset management of Regal REIT, property development and investment, aircraft ownership and leasing business, and other investments including financial assets investments. Its segments include the hotel operation and management and hotel ownership segment, the asset management segment, the property development and investment segment, the financial assets investments segment, the aircraft ownership and leasing segment, and the others segment. The majority of the revenue is derived from the hotel operation and management and hotel ownership segment engages in hotel operations and the provision of hotel management services, and the ownership in hotel properties for rental income.
46GF 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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