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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 Wien AG's Sloan Ratio for the quarter that ended in Mar. 2026 was 1.28%.
As of Mar. 2026, Flughafen Wien AG has a Sloan Ratio of 1.28%, indicating the company is in the safe zone and there is no funny business with accruals.
Flughafen Wien AG (OTCPK:VIAAY) 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, Flughafen Wien AG has a Sloan Ratio of 1.28%, indicating the company is in the safe zone and there is no funny business with accruals.
Flughafen Wien AG Sloan Ratio % Related Terms
Flughafen Wien AG Sloan Ratio % Historical Data
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The historical data trend for Flughafen Wien 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 Wien 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 Wien AG Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Flughafen Wien AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Flughafen Wien 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 Wien AG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Flughafen Wien AG's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 77.428 (Jun. 2025 ) + 107.101 (Sep. 2025 ) + -10.511 (Dec. 2025 ) + 42.97 (Mar. 2026 ) = $217 Mil.
Flughafen Wien AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 71.401 (Jun. 2025 ) + 130.229 (Sep. 2025 ) + 76.443 (Dec. 2025 ) + 79.475 (Mar. 2026 ) = $358 Mil.
Flughafen Wien AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 91.245 (Jun. 2025 ) + -132.962 (Sep. 2025 ) + -59.727 (Dec. 2025 ) + -75.139 (Mar. 2026 ) = $-177 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 Wien AG (VIAAY) has a Sloan Ratio % of 1.28% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Flughafen Wien AG and its competitors.
Is Flughafen Wien AG's Sloan Ratio % too high?
Flughafen Wien AG's current Sloan Ratio % is 1.28%. Overall, Flughafen Wien AG has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.
How does Flughafen Wien AG's Sloan Ratio % compare to JOBY and CAAP?
Flughafen Wien AG's Sloan Ratio % of 1.28% 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 Wien AG and its competitors. Flughafen Wien AG's current Sloan Ratio % is 1.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flughafen Wien AG stock overvalued right now?
Flughafen Wien AG (VIAAY) has a current Sloan Ratio % of 1.28%. The stock's GF Value™ is $14.33, compared to a current price of $12.74 — trading 11.1% below its estimated fair value. The current Sloan Ratio % is 1.28%. Flughafen Wien AG's overall GF Score™ is 73/100 with 3 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 Flughafen Wien AG (VIAAY), the current Sloan Ratio % is 1.28% 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 Flughafen Wien AG (VIAAY) Overvalued in 2026?
Based on GuruFocus' analysis, Flughafen Wien AG stock appears to be undervalued.
The current stock price of $12.74 is trading 11.1% below its estimated GF Value™ of $14.33.
Key valuation signals for VIAAY:
Sloan Ratio %: 1.28%
GF Value™: $14.33 vs. price of $12.74 (11.1% below fair value)
No single metric tells the full story. See the VIAAY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Flughafen Wien AG manages and operates an airport. The company's segment includes Airport; Handling and Security Services; Retail and Properties; Malta and others. It generates maximum revenue from the Airport segment which is responsible for the operation and maintenance of all movement areas of the terminal, all the facilities involved in passenger and baggage handling as well as the security controls for passengers and hand luggage at Vienna Airport. The tasks of acquiring new airline customers and increasing the number of destinations offered are also assigned to this segment.
73GF Score
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