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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.
Wizz Air Holdings's Sloan Ratio for the quarter that ended in Mar. 2026 was -17.11%.
As of Mar. 2026, Wizz Air Holdings has a Sloan Ratio of -17.11%, indicating there is a warning stage of accrual build up.
Wizz Air Holdings (FRA:WI2) 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, Wizz Air Holdings has a Sloan Ratio of -17.11%, indicating there is a warning stage of accrual build up.
Wizz Air Holdings Sloan Ratio % Related Terms
Wizz Air Holdings Sloan Ratio % Historical Data
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The historical data trend for Wizz Air Holdings'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:WI2 vs DAL, UAL, LUV: Sloan Ratio % Comparison
For the Airlines subindustry, Wizz Air 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.
Wizz Air Holdings Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Wizz Air Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Wizz Air 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.
Wizz Air Holdings's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Wizz Air Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 327 (Sep. 2025 ) + -324.8 (Mar. 2026 ) = €2 Mil.
Wizz Air Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 626.8 (Sep. 2025 ) + 552.8 (Mar. 2026 ) = €1,180 Mil.
Wizz Air Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 216.3 (Sep. 2025 ) + 535 (Mar. 2026 ) = €751 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.
Wizz Air Holdings (FRA:WI2) has a Sloan Ratio % of -17.11% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Wizz Air Holdings and its competitors.
Is Wizz Air Holdings' Sloan Ratio % too high?
Wizz Air Holdings' current Sloan Ratio % is -17.11%. Overall, Wizz Air Holdings has a GF Score™ of 78/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Wizz Air Holdings' Sloan Ratio % compare to DAL and UAL?
Wizz Air Holdings' Sloan Ratio % of -17.11% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Wizz Air Holdings and its competitors. Wizz Air Holdings's current Sloan Ratio % is -17.11%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wizz Air Holdings stock overvalued right now?
Based on GuruFocus' analysis, Wizz Air Holdings (FRA:WI2) is currently considered Possible Value Trap. The stock's GF Value™ is €20.92, compared to a current price of €11.90 — trading 43.1% below its estimated fair value. The current Sloan Ratio % is -17.11%. Wizz Air Holdings' overall GF Score™ is 78/100 with 6 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 Wizz Air Holdings (FRA:WI2), the current Sloan Ratio % is -17.11% 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 Wizz Air Holdings (FRA:WI2) Overvalued in 2026?
Based on GuruFocus' analysis, Wizz Air Holdings stock appears to be undervalued.
The current stock price of €11.90 is trading 43.1% below its estimated GF Value™ of €20.92.
GuruFocus considers Wizz Air Holdings to be Possible Value Trap.
Key valuation signals for FRA:WI2:
Sloan Ratio %: -17.11%
GF Value™: €20.92 vs. price of €11.90 (43.1% below fair value)
No single metric tells the full story. See the FRA:WI2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wizz Air is a leading ultra-low-cost airline group operating primarily across Europe, the Middle East, North Africa, and parts of Central and Western Asia. Founded in 2003, the company provides scheduled short- and medium-haul point-to-point services under the Wizz Air brand. As of March 2025, Wizz operated a fleet of 257 aircraft, serving around 185 destinations in over 46 countries. The fleet is primarily composed of Airbus A320neo aircraft, with an ongoing transition toward higher-capacity A321neo planes to support long-term unit cost efficiency.
78GF Score
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