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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.
Fraport AG's Sloan Ratio for the quarter that ended in Mar. 2026 was 2.53%.
As of Mar. 2026, Fraport AG has a Sloan Ratio of 2.53%, indicating the company is in the safe zone and there is no funny business with accruals.
Fraport AG (XSWX:FRA) 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, Fraport AG has a Sloan Ratio of 2.53%, indicating the company is in the safe zone and there is no funny business with accruals.
Fraport AG Sloan Ratio % Related Terms
Fraport AG Sloan Ratio % Historical Data
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The historical data trend for Fraport 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, Fraport 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.
Fraport AG Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Fraport AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Fraport 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.
Fraport AG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Fraport AG's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 104.206 (Jun. 2025 ) + 283.027 (Sep. 2025 ) + 31.82 (Dec. 2025 ) + -16.292 (Mar. 2026 ) = CHF403 Mil.
Fraport AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 293.108 (Jun. 2025 ) + 636.319 (Sep. 2025 ) + 301.124 (Dec. 2025 ) + 0.637 (Mar. 2026 ) = CHF1,231 Mil.
Fraport AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -319.84 (Jun. 2025 ) + -441.125 (Sep. 2025 ) + -285.914 (Dec. 2025 ) + -251.936 (Mar. 2026 ) = CHF-1,299 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.
Fraport AG (XSWX:FRA) has a Sloan Ratio % of 2.53% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Fraport AG and its competitors.
Is Fraport AG's Sloan Ratio % too high?
Fraport AG's current Sloan Ratio % is 2.53%. Overall, Fraport AG has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does Fraport AG's Sloan Ratio % compare to JOBY?
Fraport AG's Sloan Ratio % of 2.53% 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 Fraport AG and its competitors. Fraport AG's current Sloan Ratio % is 2.53%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fraport AG stock overvalued right now?
Fraport AG (XSWX:FRA) has a current Sloan Ratio % of 2.53%. The stock's GF Value™ is CHF57.57, compared to a current price of CHF64.40 — trading 11.9% above its estimated fair value. The current Sloan Ratio % is 2.53%. Fraport AG's overall GF Score™ is 84/100 with 5 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 Fraport AG (XSWX:FRA), the current Sloan Ratio % is 2.53% 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 Fraport AG (XSWX:FRA) Overvalued in 2026?
Based on GuruFocus' analysis, Fraport AG stock appears to be overvalued.
The current stock price of CHF64.40 is trading 11.9% above its estimated GF Value™ of CHF57.57.
Key valuation signals for XSWX:FRA:
Sloan Ratio %: 2.53%
GF Value™: CHF57.57 vs. price of CHF64.40 (11.9% above fair value)
No single metric tells the full story. See the XSWX:FRA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fraport owns and operates Frankfurt Airport, a European cargo and transfer hub, and international concessions including Lima Airport, Antalya Airport, and a network of 14 Greek airports. Frankfurt Airport operates under a dual-till model, leaving its commercial activities completely unregulated. The German business is split between regulated aviation activities, retail & real estate activities, and ground handling services. In 2025, retail & real estate contributed 33% of the group's operating profit, despite generating only 13% of the sales. Lufthansa accounted for 65% of Frankfurt Airport's total seat capacity in 2025. It has the highest contribution from its international segment among our European airport coverage, with 42% of EBITDA deriving from overseas operations in 2025.
84GF 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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