Yes. But Red Hat, Fedora, openSUSE, SLE, Arch, Alpine, Slackware, Gentoo, NixOS are not. I have a hard time to think these represent less than 10 percent all together
I wouldn't call Ubuntu a flavor of Debian as they have so big differences, but ultimately it's still mostly Debian. You can see a numerical comparison of packages here: http://qa.ubuntuwire.com/mdt/all.html