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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.
OneSpaWorld Holdings's Sloan Ratio for the quarter that ended in Mar. 2026 was 1.86%.
As of Mar. 2026, OneSpaWorld Holdings has a Sloan Ratio of 1.86%, indicating the company is in the safe zone and there is no funny business with accruals.
OneSpaWorld Holdings (NAS:OSW) 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, OneSpaWorld Holdings has a Sloan Ratio of 1.86%, indicating the company is in the safe zone and there is no funny business with accruals.
OneSpaWorld Holdings Sloan Ratio % Related Terms
OneSpaWorld Holdings Sloan Ratio % Historical Data
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The historical data trend for OneSpaWorld 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.
For the Leisure subindustry, OneSpaWorld 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.
OneSpaWorld Holdings Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, OneSpaWorld Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where OneSpaWorld 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.
OneSpaWorld Holdings's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
OneSpaWorld Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 19.94 (Jun. 2025 ) + 24.345 (Sep. 2025 ) + 12.062 (Dec. 2025 ) + 21.33 (Mar. 2026 ) = $77.7 Mil.
OneSpaWorld Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 20.294 (Jun. 2025 ) + 33.163 (Sep. 2025 ) + 19.955 (Dec. 2025 ) + 9.094 (Mar. 2026 ) = $82.5 Mil.
OneSpaWorld Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -2.729 (Jun. 2025 ) + -5.598 (Sep. 2025 ) + -6.692 (Dec. 2025 ) + -3.017 (Mar. 2026 ) = $-18.0 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.
OneSpaWorld Holdings (OSW) has a Sloan Ratio % of 1.86% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on OneSpaWorld Holdings and its competitors.
Is OneSpaWorld Holdings' Sloan Ratio % too high?
OneSpaWorld Holdings' current Sloan Ratio % is 1.86%. Overall, OneSpaWorld Holdings has a GF Score™ of 85/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does OneSpaWorld Holdings' Sloan Ratio % compare to PTON and PRKS?
OneSpaWorld Holdings' Sloan Ratio % of 1.86% 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 OneSpaWorld Holdings and its competitors. OneSpaWorld Holdings's current Sloan Ratio % is 1.86%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OneSpaWorld Holdings stock overvalued right now?
Based on GuruFocus' analysis, OneSpaWorld Holdings (OSW) is currently considered Significantly Overvalued. The stock's GF Value™ is $19.91, compared to a current price of $28.01 — trading 40.7% above its estimated fair value. The current Sloan Ratio % is 1.86%. OneSpaWorld Holdings' overall GF Score™ is 85/100 with 7 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 OneSpaWorld Holdings (OSW), the current Sloan Ratio % is 1.86% 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 OneSpaWorld Holdings (OSW) Overvalued in 2026?
Based on GuruFocus' analysis, OneSpaWorld Holdings stock appears to be overvalued.
The current stock price of $28.01 is trading 40.7% above its estimated GF Value™ of $19.91.
GuruFocus considers OneSpaWorld Holdings to be Significantly Overvalued.
Key valuation signals for OSW:
Sloan Ratio %: 1.86%
GF Value™: $19.91 vs. price of $28.01 (40.7% above fair value)
No single metric tells the full story. See the OSW stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
OneSpaWorld Holdings Ltd is an operator of health and wellness centers onboard cruise ships and an operator of health and wellness centers at destination resorts all over the world. It offers a suite of premium health, fitness, beauty, and wellness services and products. The services provided by the company include body, salon, and skin care services and products, fitness classes and personal fitness training and pain management, detoxifying programs, and comprehensive body composition analyses among others. The company has only one single segment of Maritime and Destination Resorts.
85GF Score
Get the complete analysis for OSW
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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