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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.
TUI AG's Sloan Ratio for the quarter that ended in Mar. 2026 was -1.88%.
As of Mar. 2026, TUI AG has a Sloan Ratio of -1.88%, indicating the company is in the safe zone and there is no funny business with accruals.
TUI AG (XSWX:TUI1) 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, TUI AG has a Sloan Ratio of -1.88%, indicating the company is in the safe zone and there is no funny business with accruals.
TUI AG Sloan Ratio % Related Terms
TUI AG Sloan Ratio % Historical Data
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The historical data trend for TUI 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.
XSWX:TUI1 vs BKNG, ABNB, RCL: Sloan Ratio % Comparison
For the Travel Services subindustry, TUI 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.
TUI AG Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, TUI AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where TUI 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.
TUI AG's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
TUI AG's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 171.738 (Jun. 2025 ) + 788.905 (Sep. 2025 ) + -40.685 (Dec. 2025 ) + -256.487 (Mar. 2026 ) = CHF663 Mil.
TUI AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 1267.354 (Jun. 2025 ) + 955.787 (Sep. 2025 ) + -1491.808 (Dec. 2025 ) + 949.948 (Mar. 2026 ) = CHF1,681 Mil.
TUI AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -156.731 (Jun. 2025 ) + -134.272 (Sep. 2025 ) + -275.836 (Dec. 2025 ) + -140.622 (Mar. 2026 ) = CHF-707 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.
TUI AG (XSWX:TUI1) has a Sloan Ratio % of -1.88% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on TUI AG and its competitors.
Is TUI AG's Sloan Ratio % too high?
TUI AG's current Sloan Ratio % is -1.88%. Overall, TUI AG has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does TUI AG's Sloan Ratio % compare to BKNG and ABNB?
TUI AG's Sloan Ratio % of -1.88% 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 TUI AG and its competitors. TUI AG's current Sloan Ratio % is -1.88%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TUI AG stock overvalued right now?
Based on GuruFocus' analysis, TUI AG (XSWX:TUI1) is currently considered Fairly Valued. The stock's GF Value™ is CHF6.69, compared to a current price of CHF6.47 — trading 3.2% below its estimated fair value. The current Sloan Ratio % is -1.88%. TUI AG's overall GF Score™ is 65/100 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 TUI AG (XSWX:TUI1), the current Sloan Ratio % is -1.88% 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 TUI AG (XSWX:TUI1) Overvalued in 2026?
Based on GuruFocus' analysis, TUI AG stock appears to be undervalued.
The current stock price of CHF6.47 is trading 3.2% below its estimated GF Value™ of CHF6.69.
GuruFocus considers TUI AG to be Fairly Valued.
Key valuation signals for XSWX:TUI1:
Sloan Ratio %: -1.88%
GF Value™: CHF6.69 vs. price of CHF6.47 (3.2% below fair value)
No single metric tells the full story. See the XSWX:TUI1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
TUI AG provides integrated leisure travel services, including flights, hotels, cruises, and tour operations. The company offers tourism services, covering the entire customer experience from trip planning and booking to flights, transfers, and accommodations, including stays in hotels or on cruise ships. Its segments include The Hotels & Resorts, The Cruises, The TUI Musement, Markets + Airline, and Holiday Experiences segment, which comprises The Northern Region, The Central Region, and The Western Region. The majority of revenue is derived from the Hotels & Resorts segment, which is a diversified portfolio of the company's hotel brands and hotel companies.
65GF Score
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