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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, Graphic Packaging Holding Co has a Sloan Ratio of -0.83%, indicating the company is in the safe zone and there is no funny business with accruals.
Graphic Packaging Holding Co (NYSE:GPK) 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, Graphic Packaging Holding Co has a Sloan Ratio of -0.83%, indicating the company is in the safe zone and there is no funny business with accruals.
Graphic Packaging Holding Co Sloan Ratio % Related Terms
Graphic Packaging Holding Co 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 Packaging & Containers subindustry, Graphic Packaging Holding Co'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.
Graphic Packaging Holding Co Sloan Ratio % vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Graphic Packaging Holding Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Graphic Packaging Holding Co's Sloan Ratio % falls into.
Graphic Packaging Holding Co Sloan Ratio % Calculation
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.
Graphic Packaging Holding Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 104 (Jun. 2025 ) + 142 (Sep. 2025 ) + 71 (Dec. 2025 ) + -43 (Mar. 2026 ) = $274 Mil.
Graphic Packaging Holding Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 267 (Jun. 2025 ) + 227 (Sep. 2025 ) + 521 (Dec. 2025 ) + -113 (Mar. 2026 ) = $902 Mil.
Graphic Packaging Holding Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -207 (Jun. 2025 ) + -231 (Sep. 2025 ) + 4 (Dec. 2025 ) + -97 (Mar. 2026 ) = $-531 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.
Graphic Packaging Holding Co (GPK) has a Sloan Ratio % of -0.83% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Graphic Packaging Holding Co and its competitors.
Is Graphic Packaging Holding Co's Sloan Ratio % too high?
Graphic Packaging Holding Co's current Sloan Ratio % is -0.83%. Overall, Graphic Packaging Holding Co has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Graphic Packaging Holding Co's Sloan Ratio % compare to AMBP and GEF?
Graphic Packaging Holding Co's Sloan Ratio % of -0.83% can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Sloan Ratio % depends on the Packaging & Containers 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 Graphic Packaging Holding Co and its competitors. Graphic Packaging Holding Co's current Sloan Ratio % is -0.83%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Graphic Packaging Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Graphic Packaging Holding Co (GPK) is currently considered Possible Value Trap. The stock's GF Value™ is $23.08, compared to a current price of $11.03 — trading 52.2% below its estimated fair value. The current Sloan Ratio % is -0.83%. Graphic Packaging Holding Co's overall GF Score™ is 64/100 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 Graphic Packaging Holding Co (GPK), the current Sloan Ratio % is -0.83% 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 Graphic Packaging Holding Co (GPK) Overvalued in 2026?
Based on GuruFocus' analysis, Graphic Packaging Holding Co stock appears to be undervalued.
The current stock price of $11.03 is trading 52.2% below its estimated GF Value™ of $23.08.
GuruFocus considers Graphic Packaging Holding Co to be Possible Value Trap.
Key valuation signals for GPK:
Sloan Ratio %: -0.83%
GF Value™: $23.08 vs. price of $11.03 (52.2% below fair value)
No single metric tells the full story. See the GPK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Graphic Packaging Holding Co is a holding company that manufactures and sells a variety of paper-based consumer packaging products through its subsidiaries. The company's reportable segments are; Americas Paperboard Packaging, and International Paperboard Packaging. The majority of the revenue is generated from its Americas Paperboard Packaging segment which includes paperboard packaging sold predominantly to consumer packaged goods (CPG) companies and cups, lids and food containers sold to foodservice companies and quick-service restaurants (QSR) serving the food, beverage, and consumer product markets in the Americas. Geographically, the company operates in Americas, Europe and Asia Pacific regions.
64GF 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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