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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.
Wynn Resorts's Sloan Ratio for the quarter that ended in Jun. 2026 was 4.55%.
As of Jun. 2026, Wynn Resorts has a Sloan Ratio of 4.55%, indicating the company is in the safe zone and there is no funny business with 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, Wynn Resorts has a Sloan Ratio of 4.55%, indicating the company is in the safe zone and there is no funny business with accruals.
Wynn Resorts Sloan Ratio % Related Terms
Wynn Resorts Sloan Ratio % Historical Data
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The historical data trend for Wynn Resorts'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.
STU:WYR vs MGM, CZR, BYD: Sloan Ratio % Comparison
For the Resorts & Casinos subindustry, Wynn Resorts'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.
Wynn Resorts Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Wynn Resorts's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Wynn Resorts'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.
Wynn Resorts's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Wynn Resorts's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 75.267 (Sep. 2025 ) + 85.424 (Dec. 2025 ) + 104.193 (Mar. 2026 ) + 121.574 (Jun. 2026 ) = €386 Mil.
Wynn Resorts's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 286.102 (Sep. 2025 ) + 408.226 (Dec. 2025 ) + 132.739 (Mar. 2026 ) + 426.991 (Jun. 2026 ) = €1,254 Mil.
Wynn Resorts's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -633.628 (Sep. 2025 ) + -390.645 (Dec. 2025 ) + -248.893 (Mar. 2026 ) + -113.838 (Jun. 2026 ) = €-1,387 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.
Wynn Resorts (STU:WYR) has a Sloan Ratio % of 4.55% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Wynn Resorts and its competitors.
Is Wynn Resorts' Sloan Ratio % too high?
Wynn Resorts' current Sloan Ratio % is 4.55%. Overall, Wynn Resorts has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Wynn Resorts' Sloan Ratio % compare to MGM and CZR?
Wynn Resorts' Sloan Ratio % of 4.55% 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 Wynn Resorts and its competitors. Wynn Resorts's current Sloan Ratio % is 4.55%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wynn Resorts stock overvalued right now?
Based on GuruFocus' analysis, Wynn Resorts (STU:WYR) is currently considered Modestly Undervalued. The stock's GF Value™ is €96.72, compared to a current price of €78.04 — trading 19.3% below its estimated fair value. The current Sloan Ratio % is 4.55%. Wynn Resorts' overall GF Score™ is 75/100 with 4 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 Wynn Resorts (STU:WYR), the current Sloan Ratio % is 4.55% 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 Wynn Resorts (STU:WYR) Overvalued in 2026?
Based on GuruFocus' analysis, Wynn Resorts stock appears to be undervalued.
The current stock price of €78.04 is trading 19.3% below its estimated GF Value™ of €96.72.
GuruFocus considers Wynn Resorts to be Modestly Undervalued.
Key valuation signals for STU:WYR:
Sloan Ratio %: 4.55%
GF Value™: €96.72 vs. price of €78.04 (19.3% below fair value)
No single metric tells the full story. See the STU:WYR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wynn Resorts operates luxury casinos and resorts. The company was founded in 2002 by Steve Wynn, the former CEO. The company operates four megaresorts: Wynn Macau and Encore in Macao and Wynn Las Vegas and Encore in Las Vegas. Cotai Palace opened in August 2016 in Macao, and Encore Boston Harbor in Massachusetts opened June 2019. We expect the company to continue to build nongaming rooms and attractions in Macao over the next few years, including a new 432-suite tower adjacent to its Palace resort opening in 2029. We model Wynn's managed integrated resort in the United Arab Emirates to open in 2027. The company received 49% and 51% of its 2025 prepandemic EBITDA from Macao and the US, respectively.
75GF Score
Get the complete analysis for STU:WYR
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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