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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.
PENN Entertainment's Sloan Ratio for the quarter that ended in Jun. 2026 was -11.12%.
As of Jun. 2026, PENN Entertainment has a Sloan Ratio of -11.12%, indicating there is a warning stage of accrual build up.
PENN Entertainment (MEX:PENN) 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 Jun. 2026, PENN Entertainment has a Sloan Ratio of -11.12%, indicating there is a warning stage of accrual build up.
PENN Entertainment Sloan Ratio % Related Terms
PENN Entertainment Sloan Ratio % Historical Data
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The historical data trend for PENN Entertainment'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.
MEX:PENN vs VAC, MCRI, RRR: Sloan Ratio % Comparison
For the Resorts & Casinos subindustry, PENN Entertainment'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.
PENN Entertainment Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, PENN Entertainment's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PENN Entertainment'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.
PENN Entertainment's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
PENN Entertainment's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -15860.395 (Sep. 2025 ) + -1312.616 (Dec. 2025 ) + -41.475 (Mar. 2026 ) + 577.562 (Jun. 2026 ) = MXN-16,637 Mil.
PENN Entertainment's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 3318.466 (Sep. 2025 ) + 1930.211 (Dec. 2025 ) + 2207.202 (Mar. 2026 ) + 4199.974 (Jun. 2026 ) = MXN11,656 Mil.
PENN Entertainment's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -565.001 (Sep. 2025 ) + -860.672 (Dec. 2025 ) + -1527.37 (Mar. 2026 ) + 1956.033 (Jun. 2026 ) = MXN-997 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.
PENN Entertainment (MEX:PENN) has a Sloan Ratio % of -11.12% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PENN Entertainment and its competitors.
Is PENN Entertainment's Sloan Ratio % too high?
PENN Entertainment's current Sloan Ratio % is -11.12%. Overall, PENN Entertainment has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PENN Entertainment's Sloan Ratio % compare to VAC and MCRI?
PENN Entertainment's Sloan Ratio % of -11.12% 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 PENN Entertainment and its competitors. PENN Entertainment's current Sloan Ratio % is -11.12%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PENN Entertainment stock overvalued right now?
Based on GuruFocus' analysis, PENN Entertainment (MEX:PENN) is currently considered Modestly Undervalued. The stock's GF Value™ is MXN411.03, compared to a current price of MXN350.00 — trading 14.8% below its estimated fair value. The current Sloan Ratio % is -11.12%. PENN Entertainment's overall GF Score™ is 64/100 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 PENN Entertainment (MEX:PENN), the current Sloan Ratio % is -11.12% 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 PENN Entertainment (MEX:PENN) Overvalued in 2026?
Based on GuruFocus' analysis, PENN Entertainment stock appears to be undervalued.
The current stock price of MXN350.00 is trading 14.8% below its estimated GF Value™ of MXN411.03.
GuruFocus considers PENN Entertainment to be Modestly Undervalued.
Key valuation signals for MEX:PENN:
Sloan Ratio %: -11.12%
GF Value™: MXN411.03 vs. price of MXN350.00 (14.8% below fair value)
No single metric tells the full story. See the MEX:PENN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Penn Entertainment's origins date back to its 1972 racetrack opening in Pennsylvania. Today, Penn operates 42 properties across 20 states and 12 brands, including Hollywood Casino and Ameristar. Land-based casinos represented 81% of total sales in 2025; 19% was from the interactive segment, which includes sports, i-gaming, and media revenue. The retail portfolio generates low-30s EBITDAR margins and helps position the company to obtain licenses for the digital wagering markets. Additionally, Penn's media asset, theScore, provides access to sports betting/i-gaming technology and clientele, helping it form a leading digital position.
64GF Score
Get the complete analysis for MEX:PENN
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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