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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.
As of Jun. 2026, Abu Dhabi Commercial Bank has a Sloan Ratio of 2.69%, indicating the company is in the safe zone and there is no funny business with accruals.
Abu Dhabi Commercial Bank (ADX:ADCB) 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 Jun. 2026, Abu Dhabi Commercial Bank has a Sloan Ratio of 2.69%, indicating the company is in the safe zone and there is no funny business with accruals.
Abu Dhabi Commercial Bank Sloan Ratio % Related Terms
Abu Dhabi Commercial Bank Sloan Ratio % Historical Data
* 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.
Abu Dhabi Commercial Bank Sloan Ratio % Competitor Comparison
For the Banks - Regional subindustry, Abu Dhabi Commercial Bank'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.
Abu Dhabi Commercial Bank Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Abu Dhabi Commercial Bank's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Abu Dhabi Commercial Bank's Sloan Ratio % falls into.
Abu Dhabi Commercial Bank Sloan Ratio % Calculation
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.
Abu Dhabi Commercial Bank's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Abu Dhabi Commercial Bank's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 3090.422 (Sep. 2025 ) + 3340.956 (Dec. 2025 ) + 3361 (Mar. 2026 ) + 3376 (Jun. 2026 ) = د.إ13,168 Mil.
Abu Dhabi Commercial Bank's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 3153.778 (Sep. 2025 ) + 12372.222 (Dec. 2025 ) + 9627 (Mar. 2026 ) + -18568 (Jun. 2026 ) = د.إ6,585 Mil.
Abu Dhabi Commercial Bank's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -3325.142 (Sep. 2025 ) + -6065.858 (Dec. 2025 ) + 2534 (Mar. 2026 ) + -8988 (Jun. 2026 ) = د.إ-15,845 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.
Abu Dhabi Commercial Bank (ADX:ADCB) has a Sloan Ratio % of 2.69% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Abu Dhabi Commercial Bank and its competitors.
Is Abu Dhabi Commercial Bank's Sloan Ratio % too high?
Abu Dhabi Commercial Bank's current Sloan Ratio % is 2.69%. Overall, Abu Dhabi Commercial Bank has a GF Score™ of 61/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Abu Dhabi Commercial Bank's Sloan Ratio % compare to competitors?
Abu Dhabi Commercial Bank's Sloan Ratio % of 2.69% can be compared against companies in the Banks 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 Banks company?
A good Sloan Ratio % depends on the Banks 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 Abu Dhabi Commercial Bank and its competitors. Abu Dhabi Commercial Bank's current Sloan Ratio % is 2.69%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abu Dhabi Commercial Bank stock overvalued right now?
Based on GuruFocus' analysis, Abu Dhabi Commercial Bank (ADX:ADCB) is currently considered Modestly Overvalued. The stock's GF Value™ is د.إ13.10, compared to a current price of د.إ15.00 — trading 14.5% above its estimated fair value. The current Sloan Ratio % is 2.69%. Abu Dhabi Commercial Bank's overall GF Score™ is 61/100 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 Abu Dhabi Commercial Bank (ADX:ADCB), the current Sloan Ratio % is 2.69% as of Jun. 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 Abu Dhabi Commercial Bank (ADX:ADCB) Overvalued in 2026?
Based on GuruFocus' analysis, Abu Dhabi Commercial Bank stock appears to be overvalued.
The current stock price of د.إ15.00 is trading 14.5% above its estimated GF Value™ of د.إ13.10.
GuruFocus considers Abu Dhabi Commercial Bank to be Modestly Overvalued.
Key valuation signals for ADX:ADCB:
Sloan Ratio %: 2.69%
GF Value™: د.إ13.10 vs. price of د.إ15.00 (14.5% above fair value)
No single metric tells the full story. See the ADX:ADCB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Abu Dhabi Commercial Bank is principally engaged in the business of retail, commercial and Islamic banking, and provision of other financial services. Its segments include Retail banking, Private banking, Corporate and investment banking, Investments and treasury, and Others. The majority of the revenue is derived from Corporate and investment banking segment that comprises of business banking, cash management, trade finance, corporate finance, small and medium enterprise financing, investment banking, Islamic financing, infrastructure and asset finance, government and public enterprises. It includes loans, deposits and other transactions and balances with corporate customers.
61GF Score
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