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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.
T-Mobile US's Sloan Ratio for the quarter that ended in Mar. 2026 was -0.36%.
As of Mar. 2026, T-Mobile US has a Sloan Ratio of -0.36%, indicating the company is in the safe zone and there is no funny business with accruals.
T-Mobile US (XSWX:TMUS) 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, T-Mobile US has a Sloan Ratio of -0.36%, indicating the company is in the safe zone and there is no funny business with accruals.
T-Mobile US Sloan Ratio % Related Terms
T-Mobile US Sloan Ratio % Historical Data
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The historical data trend for T-Mobile US'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.
XSWX:TMUS vs VZ, T, CMCSA: Sloan Ratio % Comparison
For the Telecom Services subindustry, T-Mobile US'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.
T-Mobile US Sloan Ratio % vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, T-Mobile US's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where T-Mobile US'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.
T-Mobile US's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
T-Mobile US's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 2620.13 (Jun. 2025 ) + 2160.615 (Sep. 2025 ) + 1675.881 (Dec. 2025 ) + 1971.399 (Mar. 2026 ) = CHF8,428 Mil.
T-Mobile US's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 5685.894 (Jun. 2025 ) + 5936.518 (Sep. 2025 ) + 5302.573 (Dec. 2025 ) + 5685.881 (Mar. 2026 ) = CHF22,611 Mil.
T-Mobile US's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1267.779 (Jun. 2025 ) + -8071.658 (Sep. 2025 ) + -1992.25 (Dec. 2025 ) + -2243.018 (Mar. 2026 ) = CHF-13,575 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.
T-Mobile US (XSWX:TMUS) has a Sloan Ratio % of -0.36% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on T-Mobile US and its competitors.
Is T-Mobile US's Sloan Ratio % too high?
T-Mobile US's current Sloan Ratio % is -0.36%. Overall, T-Mobile US has a GF Score™ of 76/100, reflecting its overall financial health beyond just this single metric.
How does T-Mobile US's Sloan Ratio % compare to VZ and T?
T-Mobile US's Sloan Ratio % of -0.36% can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Sloan Ratio % depends on the Telecommunication Services 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 T-Mobile US and its competitors. T-Mobile US's current Sloan Ratio % is -0.36%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is T-Mobile US stock overvalued right now?
T-Mobile US (XSWX:TMUS) has a current Sloan Ratio % of -0.36%. The stock's GF Value™ is CHF183.63, compared to a current price of CHF151.46 — trading 17.5% below its estimated fair value. The current Sloan Ratio % is -0.36%. T-Mobile US's overall GF Score™ is 76/100 with 2 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 T-Mobile US (XSWX:TMUS), the current Sloan Ratio % is -0.36% 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 T-Mobile US (XSWX:TMUS) Overvalued in 2026?
Based on GuruFocus' analysis, T-Mobile US stock appears to be undervalued.
The current stock price of CHF151.46 is trading 17.5% below its estimated GF Value™ of CHF183.63.
Key valuation signals for XSWX:TMUS:
Sloan Ratio %: -0.36%
GF Value™: CHF183.63 vs. price of CHF151.46 (17.5% below fair value)
No single metric tells the full story. See the XSWX:TMUS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Deutsche Telekom merged its T-Mobile USA unit with prepaid specialist MetroPCS in 2013, and that firm merged with Sprint in 2020, creating the second-largest wireless carrier in the US. T-Mobile now serves about 86 million postpaid and 26 million prepaid phone customers, equal to around 30% of the US retail wireless market. The firm entered the fixed-wireless broadband market aggressively in 2021 and now serves 8 million residential and business customers with its wireless network. It also serves 1 million fiber broadband customers through joint ventures with fiber network owners. T-Mobile owns a stake in these firms, which provide wholesale access to their networks. In addition, T-Mobile provides wholesale services to wireless resellers.
76GF Score
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