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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.
Manchester United's Sloan Ratio for the quarter that ended in Mar. 2026 was 2.92%.
As of Mar. 2026, Manchester United has a Sloan Ratio of 2.92%, indicating the company is in the safe zone and there is no funny business with accruals.
Manchester United (NYSE:MANU) 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, Manchester United has a Sloan Ratio of 2.92%, indicating the company is in the safe zone and there is no funny business with accruals.
Manchester United Sloan Ratio % Related Terms
Manchester United Sloan Ratio % Historical Data
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The historical data trend for Manchester United'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.
For the Entertainment subindustry, Manchester United'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.
Manchester United Sloan Ratio % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Manchester United's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Manchester United'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.
Manchester United's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
Manchester United's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -5.288 (Jun. 2025 ) + -8.973 (Sep. 2025 ) + 5.6 (Dec. 2025 ) + -15.703 (Mar. 2026 ) = $-24.4 Mil.
Manchester United's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 136.09 (Jun. 2025 ) + -1.761 (Sep. 2025 ) + -15.299 (Dec. 2025 ) + 36.492 (Mar. 2026 ) = $155.5 Mil.
Manchester United's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -61.065 (Jun. 2025 ) + -157.689 (Sep. 2025 ) + -50.565 (Dec. 2025 ) + 27.595 (Mar. 2026 ) = $-241.7 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.
Manchester United (MANU) has a Sloan Ratio % of 2.92% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Manchester United and its competitors.
Is Manchester United's Sloan Ratio % too high?
Manchester United's current Sloan Ratio % is 2.92%. Overall, Manchester United has a GF Score™ of 71/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Manchester United's Sloan Ratio % compare to MSGE and CNK?
Manchester United's Sloan Ratio % of 2.92% 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 Manchester United and its competitors. Manchester United's current Sloan Ratio % is 2.92%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Manchester United stock overvalued right now?
Based on GuruFocus' analysis, Manchester United (MANU) is currently considered Modestly Overvalued. The stock's GF Value™ is $17.99, compared to a current price of $21.82 — trading 21.3% above its estimated fair value. The current Sloan Ratio % is 2.92%. Manchester United's overall GF Score™ is 71/100 with 10 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 Manchester United (MANU), the current Sloan Ratio % is 2.92% 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 Manchester United (MANU) Overvalued in 2026?
Based on GuruFocus' analysis, Manchester United stock appears to be overvalued.
The current stock price of $21.82 is trading 21.3% above its estimated GF Value™ of $17.99.
GuruFocus considers Manchester United to be Modestly Overvalued.
Key valuation signals for MANU:
Sloan Ratio %: 2.92%
GF Value™: $17.99 vs. price of $21.82 (21.3% above fair value)
No single metric tells the full story. See the MANU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Manchester United PLC operates as a professional football club with related activities, generating revenue prominently through commercial, broadcasting, and matchday segments. The commercial segment monetizes the various brands via sponsorships, retail, merchandising, apparel, and product licensing. Broadcasting revenue comes from television rights linked to football leagues and competitions, alongside content delivered through its dedicated TV channel all over the globe. Matchday income includes ticket sales, hospitality, merchandise, and services at its stadium. Manchester United is based in England. The company's operations and fan base extends to many countries, supporting a diversified revenue model based on brand engagement and football-related content.
71GF 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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