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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 Mar. 2026, ProSiebenSat 1 Media SE has a Sloan Ratio of -4.58%, indicating the company is in the safe zone and there is no funny business with accruals.
ProSiebenSat 1 Media SE (LUX:PRO7) 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, ProSiebenSat 1 Media SE has a Sloan Ratio of -4.58%, indicating the company is in the safe zone and there is no funny business with accruals.
ProSiebenSat 1 Media SE Sloan Ratio % Related Terms
ProSiebenSat 1 Media SE 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.
For the Broadcasting subindustry, ProSiebenSat 1 Media SE'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.
ProSiebenSat 1 Media SE Sloan Ratio % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, ProSiebenSat 1 Media SE's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where ProSiebenSat 1 Media SE'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.
ProSiebenSat 1 Media SE's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
ProSiebenSat 1 Media SE's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -49 (Jun. 2025 ) + 77 (Sep. 2025 ) + -137 (Dec. 2025 ) + -41 (Mar. 2026 ) = €-150 Mil.
ProSiebenSat 1 Media SE's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 242 (Jun. 2025 ) + 177 (Sep. 2025 ) + 498 (Dec. 2025 ) + 115 (Mar. 2026 ) = €1,032 Mil.
ProSiebenSat 1 Media SE's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -316 (Jun. 2025 ) + -147 (Sep. 2025 ) + -288 (Dec. 2025 ) + -222 (Mar. 2026 ) = €-973 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.
ProSiebenSat 1 Media SE (LUX:PRO7) has a Sloan Ratio % of -4.58% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on ProSiebenSat 1 Media SE and its competitors.
Is ProSiebenSat 1 Media SE's Sloan Ratio % too high?
ProSiebenSat 1 Media SE's current Sloan Ratio % is -4.58%. Overall, ProSiebenSat 1 Media SE has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does ProSiebenSat 1 Media SE's Sloan Ratio % compare to NXST?
ProSiebenSat 1 Media SE's Sloan Ratio % of -4.58% can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Sloan Ratio % depends on the Media - Diversified 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 ProSiebenSat 1 Media SE and its competitors. ProSiebenSat 1 Media SE's current Sloan Ratio % is -4.58%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ProSiebenSat 1 Media SE stock overvalued right now?
ProSiebenSat 1 Media SE (LUX:PRO7) has a current Sloan Ratio % of -4.58%. The stock's GF Value™ is €10.94, compared to a current price of €7.08 — trading 35.3% below its estimated fair value. The current Sloan Ratio % is -4.58%. ProSiebenSat 1 Media SE's overall GF Score™ is 59/100 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 ProSiebenSat 1 Media SE (LUX:PRO7), the current Sloan Ratio % is -4.58% 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 ProSiebenSat 1 Media SE (LUX:PRO7) Overvalued in 2026?
Based on GuruFocus' analysis, ProSiebenSat 1 Media SE stock appears to be undervalued.
The current stock price of €7.08 is trading 35.3% below its estimated GF Value™ of €10.94.
Key valuation signals for LUX:PRO7:
Sloan Ratio %: -4.58%
GF Value™: €10.94 vs. price of €7.08 (35.3% below fair value)
No single metric tells the full story. See the LUX:PRO7 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ProSiebenSat 1 Media SE is a German mass media and digital company that operates in three segments: Entertainment, which derives maximum revenue, Dating & Video, and Commerce & Ventures. The Entertainment segment represents the core of the company's business with a focus on the Seven.One Entertainment Group, which provides multi-platform digital media to audiences in Germany, Austria, and Switzerland. The Dating & video segment offers a range of online matchmaking services and other social entertainment. The Commerce & Ventures segment supports young companies by offering media-for-revenue or media-for-equity partnerships through its TV reach.
59GF Score
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