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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.
Arab Banking (Jordan)'s Sloan Ratio for the quarter that ended in Mar. 2026 was -8.41%.
As of Mar. 2026, Arab Banking (Jordan) has a Sloan Ratio of -8.41%, indicating the company is in the safe zone and there is no funny business with accruals.
Arab Banking (Jordan) (AMM:ABCO) 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, Arab Banking (Jordan) has a Sloan Ratio of -8.41%, indicating the company is in the safe zone and there is no funny business with accruals.
Arab Banking (Jordan) Sloan Ratio % Related Terms
Arab Banking (Jordan) Sloan Ratio % Historical Data
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The historical data trend for Arab Banking (Jordan)'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.
For the Banks - Regional subindustry, Arab Banking (Jordan)'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.
Arab Banking (Jordan) Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Arab Banking (Jordan)'s Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Arab Banking (Jordan)'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.
Arab Banking (Jordan)'s Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Arab Banking (Jordan)'s Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.573 (Jun. 2025 ) + 0.081 (Sep. 2025 ) + -0.876 (Dec. 2025 ) + 1.11 (Mar. 2026 ) = JOD0.89 Mil.
Arab Banking (Jordan)'s Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 27.455 (Jun. 2025 ) + 10.335 (Sep. 2025 ) + 96.187 (Dec. 2025 ) + 1.773 (Mar. 2026 ) = JOD135.75 Mil.
Arab Banking (Jordan)'s Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 3.665 (Jun. 2025 ) + 16.6 (Sep. 2025 ) + -11.54 (Dec. 2025 ) + -18.206 (Mar. 2026 ) = JOD-9.48 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.
Arab Banking (Jordan) (AMM:ABCO) has a Sloan Ratio % of -8.41% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Arab Banking (Jordan) and its competitors.
Is Arab Banking (Jordan)'s Sloan Ratio % too high?
Arab Banking (Jordan)'s current Sloan Ratio % is -8.41%. Overall, Arab Banking (Jordan) has a GF Score™ of 5/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Arab Banking (Jordan)'s Sloan Ratio % compare to PNC and USB?
Arab Banking (Jordan)'s Sloan Ratio % of -8.41% 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 Arab Banking (Jordan) and its competitors. Arab Banking (Jordan)'s current Sloan Ratio % is -8.41%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arab Banking (Jordan) stock overvalued right now?
Based on GuruFocus' analysis, Arab Banking (Jordan) (AMM:ABCO) is currently considered Fairly Valued. The stock's GF Value™ is JOD0.79, compared to a current price of JOD0.85 — trading 7.6% above its estimated fair value. The current Sloan Ratio % is -8.41%. Arab Banking (Jordan)'s overall GF Score™ is 5/100 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 Arab Banking (Jordan) (AMM:ABCO), the current Sloan Ratio % is -8.41% 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 Arab Banking (Jordan) (AMM:ABCO) Overvalued in 2026?
Based on GuruFocus' analysis, Arab Banking (Jordan) stock appears to be overvalued.
The current stock price of JOD0.85 is trading 7.6% above its estimated GF Value™ of JOD0.79.
GuruFocus considers Arab Banking (Jordan) to be Fairly Valued.
Key valuation signals for AMM:ABCO:
Sloan Ratio %: -8.41%
GF Value™: JOD0.79 vs. price of JOD0.85 (7.6% above fair value)
No single metric tells the full story. See the AMM:ABCO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Arab Banking Corp (Jordan) is a company operating in banking services. The business segments of the bank are Retail banking and corporate banking. and Treasury. The majority of the revenue is earned through the Retail segment. Its geographic regions are Inside the Kingdom, Other Middle East countries, Europe, Asia, Africa, and America.
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