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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 Mar. 2026, Banco do Brasil BB Brasil has a Sloan Ratio of 0.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Banco do Brasil BB Brasil (OTCPK:BDORY) 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, Banco do Brasil BB Brasil has a Sloan Ratio of 0.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Banco do Brasil BB Brasil Sloan Ratio % Related Terms
Banco do Brasil BB Brasil 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.
Banco do Brasil BB Brasil Sloan Ratio % Competitor Comparison
For the Banks - Regional subindustry, Banco do Brasil BB Brasil'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.
Banco do Brasil BB Brasil Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Banco do Brasil BB Brasil's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Banco do Brasil BB Brasil's Sloan Ratio % falls into.
Banco do Brasil BB Brasil 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.
Banco do Brasil BB Brasil's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Banco do Brasil BB Brasil's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 501.656 (Jun. 2025 ) + 417.173 (Sep. 2025 ) + 960.452 (Dec. 2025 ) + 458.384 (Mar. 2026 ) = $2,338 Mil.
Banco do Brasil BB Brasil's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 4323.207 (Jun. 2025 ) + 6998.826 (Sep. 2025 ) + 9048.323 (Dec. 2025 ) + 3964.156 (Mar. 2026 ) = $24,335 Mil.
Banco do Brasil BB Brasil's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -4787.34 (Jun. 2025 ) + -6976.773 (Sep. 2025 ) + -9043.626 (Dec. 2025 ) + -1704.852 (Mar. 2026 ) = $-22,513 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.
Banco do Brasil BB Brasil (BDORY) has a Sloan Ratio % of 0.10% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Banco do Brasil BB Brasil and its competitors.
Is Banco do Brasil BB Brasil's Sloan Ratio % too high?
Banco do Brasil BB Brasil's current Sloan Ratio % is 0.10%. Overall, Banco do Brasil BB Brasil has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Banco do Brasil BB Brasil's Sloan Ratio % compare to competitors?
Banco do Brasil BB Brasil's Sloan Ratio % of 0.10% 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 Banco do Brasil BB Brasil and its competitors. Banco do Brasil BB Brasil's current Sloan Ratio % is 0.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Banco do Brasil BB Brasil stock overvalued right now?
Based on GuruFocus' analysis, Banco do Brasil BB Brasil (BDORY) is currently considered Modestly Undervalued. The stock's GF Value™ is $5.42, compared to a current price of $4.05 — trading 25.3% below its estimated fair value. The current Sloan Ratio % is 0.10%. Banco do Brasil BB Brasil's overall GF Score™ is 73/100 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 Banco do Brasil BB Brasil (BDORY), the current Sloan Ratio % is 0.10% 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 Banco do Brasil BB Brasil (BDORY) Overvalued in 2026?
Based on GuruFocus' analysis, Banco do Brasil BB Brasil stock appears to be undervalued.
The current stock price of $4.05 is trading 25.3% below its estimated GF Value™ of $5.42.
GuruFocus considers Banco do Brasil BB Brasil to be Modestly Undervalued.
Key valuation signals for BDORY:
Sloan Ratio %: 0.10%
GF Value™: $5.42 vs. price of $4.05 (25.3% below fair value)
No single metric tells the full story. See the BDORY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Banco do Brasil SA BB Brasil is a Brazilian financial services company present in several countries. The business segments are Banking, Investments, Fund Management, Insurance, Electronic payments, and others. Majority of the revenue is generated from its Banking segment. Banco do Brasil serves retail clients (small and midsize enterprises and individuals), wholesale clients (corporations), and public institutions. The products and services portfolio includes accounts, Loans, cards, financing, and others.
73GF Score
Get the complete analysis for BDORY
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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