Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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, Commercial Bank International PSC has a Sloan Ratio of -2.02%, indicating the company is in the safe zone and there is no funny business with accruals.
Commercial Bank International PSC (ADX:CBI) 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, Commercial Bank International PSC has a Sloan Ratio of -2.02%, indicating the company is in the safe zone and there is no funny business with accruals.
Commercial Bank International PSC Sloan Ratio % Related Terms
Commercial Bank International PSC 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.
Commercial Bank International PSC Sloan Ratio % Chart
For the Banks - Regional subindustry, Commercial Bank International PSC'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.
Commercial Bank International PSC Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Commercial Bank International PSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Commercial Bank International PSC's Sloan Ratio % falls into.
Commercial Bank International PSC 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.
Commercial Bank International PSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 15.056 (Sep. 2025 ) + 149.266 (Dec. 2025 ) + 47.599 (Mar. 2026 ) + 94.858 (Jun. 2026 ) = د.إ306.8 Mil.
Commercial Bank International PSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -241.874 (Sep. 2025 ) + 217.374 (Dec. 2025 ) + 189.518 (Mar. 2026 ) + 775.334 (Jun. 2026 ) = د.إ940.4 Mil.
Commercial Bank International PSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -158.504 (Sep. 2025 ) + -83.848 (Dec. 2025 ) + 2.27 (Mar. 2026 ) + 69.689 (Jun. 2026 ) = د.إ-170.4 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.
Commercial Bank International PSC (ADX:CBI) has a Sloan Ratio % of -2.02% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Commercial Bank International PSC and its competitors.
Is Commercial Bank International PSC's Sloan Ratio % too high?
Commercial Bank International PSC's current Sloan Ratio % is -2.02%. Overall, Commercial Bank International PSC has a GF Score™ of 19/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Commercial Bank International PSC's Sloan Ratio % compare to USB and PNC?
Commercial Bank International PSC's Sloan Ratio % of -2.02% 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 Commercial Bank International PSC and its competitors. Commercial Bank International PSC's current Sloan Ratio % is -2.02%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Commercial Bank International PSC stock overvalued right now?
Based on GuruFocus' analysis, Commercial Bank International PSC (ADX:CBI) is currently considered Fairly Valued. The stock's GF Value™ is د.إ0.91, compared to a current price of د.إ0.87 — trading 4.9% below its estimated fair value. The current Sloan Ratio % is -2.02%. Commercial Bank International PSC's overall GF Score™ is 19/100 with 3 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 Commercial Bank International PSC (ADX:CBI), the current Sloan Ratio % is -2.02% 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 Commercial Bank International PSC (ADX:CBI) Overvalued in 2026?
Based on GuruFocus' analysis, Commercial Bank International PSC stock appears to be undervalued.
The current stock price of د.إ0.87 is trading 4.9% below its estimated GF Value™ of د.إ0.91.
GuruFocus considers Commercial Bank International PSC to be Fairly Valued.
Key valuation signals for ADX:CBI:
Sloan Ratio %: -2.02%
GF Value™: د.إ0.91 vs. price of د.إ0.87 (4.9% below fair value)
No single metric tells the full story. See the ADX:CBI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Commercial Bank International PSC provides banking services to companies and enterprising people in the UAE for their personal and professional financial needs. The company's operating segment includes Wholesale banking; Retail banking; Treasury; Real estate and Others. It generates majority of its revenue from the wholesale banking segment.
19GF Score
Get the complete analysis for ADX:CBI
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ADX:CBI has been successfully added to your 
