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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.
Flughafen Zuerich AG's Sloan Ratio for the quarter that ended in Dec. 2025 was 10.42%.
As of Dec. 2025, Flughafen Zuerich AG has a Sloan Ratio of 10.42%, indicating there is a warning stage of accrual build up.
Flughafen Zuerich AG (OTCPK:UZAPF) 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 Dec. 2025, Flughafen Zuerich AG has a Sloan Ratio of 10.42%, indicating there is a warning stage of accrual build up.
Flughafen Zuerich AG Sloan Ratio % Related Terms
Flughafen Zuerich AG Sloan Ratio % Historical Data
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The historical data trend for Flughafen Zuerich AG'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 Airports & Air Services subindustry, Flughafen Zuerich AG'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.
Flughafen Zuerich AG Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Flughafen Zuerich AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Flughafen Zuerich AG'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.
Flughafen Zuerich AG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Flughafen Zuerich AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 198.352 (Jun. 2025 ) + 232.401 (Dec. 2025 ) = $431 Mil.
Flughafen Zuerich AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 376.045 (Jun. 2025 ) + 480.11 (Dec. 2025 ) = $856 Mil.
Flughafen Zuerich AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -506.272 (Jun. 2025 ) + -647.886 (Dec. 2025 ) = $-1,154 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.
Flughafen Zuerich AG (UZAPF) has a Sloan Ratio % of 10.42% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Flughafen Zuerich AG and its competitors.
Is Flughafen Zuerich AG's Sloan Ratio % too high?
Flughafen Zuerich AG's current Sloan Ratio % is 10.42%. Overall, Flughafen Zuerich AG has a GF Score™ of 89/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Flughafen Zuerich AG's Sloan Ratio % compare to JOBY and CAAP?
Flughafen Zuerich AG's Sloan Ratio % of 10.42% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Flughafen Zuerich AG and its competitors. Flughafen Zuerich AG's current Sloan Ratio % is 10.42%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flughafen Zuerich AG stock overvalued right now?
Based on GuruFocus' analysis, Flughafen Zuerich AG (UZAPF) is currently considered Fairly Valued. The stock's GF Value™ is $289.71, compared to a current price of $295.75 — trading 2.1% above its estimated fair value. The current Sloan Ratio % is 10.42%. Flughafen Zuerich AG's overall GF Score™ is 89/100 with 1 warning sign 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 Flughafen Zuerich AG (UZAPF), the current Sloan Ratio % is 10.42% as of Dec. 2025. 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 Flughafen Zuerich AG (UZAPF) Overvalued in 2026?
Based on GuruFocus' analysis, Flughafen Zuerich AG stock appears to be overvalued.
The current stock price of $295.75 is trading 2.1% above its estimated GF Value™ of $289.71.
GuruFocus considers Flughafen Zuerich AG to be Fairly Valued.
Key valuation signals for UZAPF:
Sloan Ratio %: 10.42%
GF Value™: $289.71 vs. price of $295.75 (2.1% above fair value)
No single metric tells the full story. See the UZAPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Flughafen Zurich owns and operates Zurich Airport, Switzerland's main international hub, as well as select overseas airport concessions, including Noida International Airport in the Delhi Metropolitan Area. Zurich Airport operates under a hybrid-till regime, whereby 30% of the economic added value from commercial activities must be used as a transfer payment to subsidize the costs of the regulated business. The Swiss business is split into regulated aviation activities (airport charges, security, and passenger-related fees) and nonregulated commercial activities (retail, F&B, parking advertising, rental agreements, and energy services). In 2024, nonregulated businesses contributed 55% of the group's operating profit, despite generating only 40% of the group's total sales.
89GF Score
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