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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.
Vivid Seats's Sloan Ratio for the quarter that ended in Jun. 2026 was -44.24%.
Warning Sign:
When sloan ratio (-49.86)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Jun. 2026, Vivid Seats has a Sloan Ratio of -44.24%, indicating earnings are more likely to be made up of accruals.
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, Vivid Seats has a Sloan Ratio of -44.24%, indicating earnings are more likely to be made up of accruals.
Vivid Seats Sloan Ratio % Related Terms
Vivid Seats Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Vivid Seats'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.
SEAT vs TEAD, GIBO, BODI: Sloan Ratio % Comparison
For the Internet Content & Information subindustry, Vivid Seats'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.
Vivid Seats Sloan Ratio % vs Interactive Media Industry
For the Interactive Media industry and Communication Services sector, Vivid Seats's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Vivid Seats'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.
Vivid Seats's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Vivid Seats's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -8.526 (Sep. 2025 ) + -275.158 (Dec. 2025 ) + -14.631 (Mar. 2026 ) + -14.321 (Jun. 2026 ) = $-312.6 Mil.
Vivid Seats's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0.512 (Sep. 2025 ) + -38.203 (Dec. 2025 ) + 46.007 (Mar. 2026 ) + -0.799 (Jun. 2026 ) = $7.5 Mil.
Vivid Seats's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -4.597 (Sep. 2025 ) + -3.912 (Dec. 2025 ) + -3.104 (Mar. 2026 ) + -3.824 (Jun. 2026 ) = $-15.4 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.
Vivid Seats (SEAT) has a Sloan Ratio % of -44.24% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Vivid Seats and its competitors.
Is Vivid Seats' Sloan Ratio % too high?
Vivid Seats' current Sloan Ratio % is -44.24%. Overall, Vivid Seats has a GF Score™ of 56/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Vivid Seats' Sloan Ratio % compare to TEAD and GIBO?
Vivid Seats' Sloan Ratio % of -44.24% can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Sloan Ratio % depends on the Interactive Media 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 Vivid Seats and its competitors. Vivid Seats's current Sloan Ratio % is -44.24%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vivid Seats stock overvalued right now?
Based on GuruFocus' analysis, Vivid Seats (SEAT) is currently considered Significantly Overvalued. The stock's GF Value™ is $4.59, compared to a current price of $7.05 — trading 53.6% above its estimated fair value. The current Sloan Ratio % is -44.24%. Vivid Seats' overall GF Score™ is 56/100 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 Vivid Seats (SEAT), the current Sloan Ratio % is -44.24% 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 Vivid Seats (SEAT) Overvalued in 2026?
Based on GuruFocus' analysis, Vivid Seats stock appears to be overvalued.
The current stock price of $7.05 is trading 53.6% above its estimated GF Value™ of $4.59.
GuruFocus considers Vivid Seats to be Significantly Overvalued.
Key valuation signals for SEAT:
Sloan Ratio %: -44.24%
GF Value™: $4.59 vs. price of $7.05 (53.6% above fair value)
No single metric tells the full story. See the SEAT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Vivid Seats Inc is an online ticket marketplace for connecting fans to live events and artists. It is the official ticketing partner of brands in the entertainment industry, providing tickets for sports, concerts, theatres, and comedy events in the United States, Canada, and Japan. It operates in two segments: Marketplace, which generates maximum revenue, and Resale. The Marketplace segment acts as an intermediary between ticket buyers, sellers, and partners, earning revenue from processing ticket sales for live events and facilitating the booking of hotel rooms and packages on websites and mobile applications. The Resale segment acquires tickets to resell on secondary ticket marketplaces, including its own, and offers internal research and development support for Skybox.
56GF Score
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