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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, Jordan Commercial Bank has a Sloan Ratio of 1.96%, indicating the company is in the safe zone and there is no funny business with accruals.
Jordan Commercial Bank (AMM:JCBK) 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, Jordan Commercial Bank has a Sloan Ratio of 1.96%, indicating the company is in the safe zone and there is no funny business with accruals.
Jordan Commercial Bank Sloan Ratio % Related Terms
Jordan 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.
For the Banks - Regional subindustry, Jordan 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.
Jordan Commercial Bank Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Jordan Commercial Bank's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Jordan Commercial Bank'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.
Jordan Commercial Bank's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Jordan Commercial Bank's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 4.887 (Sep. 2025 ) + 3.934 (Dec. 2025 ) + 2.054 (Mar. 2026 ) + 3.228 (Jun. 2026 ) = JOD14.10 Mil.
Jordan Commercial Bank's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -35.752 (Sep. 2025 ) + 31.109 (Dec. 2025 ) + -6.107 (Mar. 2026 ) + 7.699 (Jun. 2026 ) = JOD-3.05 Mil.
Jordan Commercial Bank's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 39.131 (Sep. 2025 ) + -5.921 (Dec. 2025 ) + -42.857 (Mar. 2026 ) + -4.177 (Jun. 2026 ) = JOD-13.82 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.
Jordan Commercial Bank (AMM:JCBK) has a Sloan Ratio % of 1.96% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Jordan Commercial Bank and its competitors.
Is Jordan Commercial Bank's Sloan Ratio % too high?
Jordan Commercial Bank's current Sloan Ratio % is 1.96%. Overall, Jordan Commercial Bank has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jordan Commercial Bank's Sloan Ratio % compare to PNC?
Jordan Commercial Bank's Sloan Ratio % of 1.96% 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 Jordan Commercial Bank and its competitors. Jordan Commercial Bank's current Sloan Ratio % is 1.96%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jordan Commercial Bank stock overvalued right now?
Based on GuruFocus' analysis, Jordan Commercial Bank (AMM:JCBK) is currently considered Fairly Valued. The stock's GF Value™ is JOD1.29, compared to a current price of JOD1.28 — trading 0.8% below its estimated fair value. The current Sloan Ratio % is 1.96%. Jordan Commercial Bank's overall GF Score™ is 62/100 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 Jordan Commercial Bank (AMM:JCBK), the current Sloan Ratio % is 1.96% 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 Jordan Commercial Bank (AMM:JCBK) Overvalued in 2026?
Based on GuruFocus' analysis, Jordan Commercial Bank stock appears to be undervalued.
The current stock price of JOD1.28 is trading 0.8% below its estimated GF Value™ of JOD1.29.
GuruFocus considers Jordan Commercial Bank to be Fairly Valued.
Key valuation signals for AMM:JCBK:
Sloan Ratio %: 1.96%
GF Value™: JOD1.29 vs. price of JOD1.28 (0.8% below fair value)
No single metric tells the full story. See the AMM:JCBK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Jordan Commercial Bank Bank provides a comprehensive range of full-service banking solutions covering corporate, retail, treasury, and investment sectors, committed to applying the highest quality standards and offering competitive pricing that meets the diverse financial needs of its clients. The banks segments are Individual accounts includes following up on individual customers deposits, and granting them credit facilities, credit cards and other services; Corporate accounts includes following up on deposits, credit facilities, and Banking services related to corporations; Treasury This segment includes providing dealing services and managing the Banks funds; and Others of which majority of income comes from Corporate segment. It generates majority of income from Inside the Jordan.
62GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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