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 Mar. 2026, Banco Bilbao Vizcaya Argentaria Colombia has a Sloan Ratio of -3.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Banco Bilbao Vizcaya Argentaria Colombia (BOG:BBVACOL) 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 Bilbao Vizcaya Argentaria Colombia has a Sloan Ratio of -3.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Banco Bilbao Vizcaya Argentaria Colombia Sloan Ratio % Related Terms
Banco Bilbao Vizcaya Argentaria Colombia 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 Bilbao Vizcaya Argentaria Colombia Sloan Ratio % Chart
Banco Bilbao Vizcaya Argentaria Colombia Annual Data
For the Banks - Regional subindustry, Banco Bilbao Vizcaya Argentaria Colombia'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 Bilbao Vizcaya Argentaria Colombia Sloan Ratio % vs Banks Industry
Banco Bilbao Vizcaya Argentaria Colombia 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.
* 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 Bilbao Vizcaya Argentaria Colombia (BOG:BBVACOL) has a Sloan Ratio % of -3.23% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Banco Bilbao Vizcaya Argentaria Colombia and its competitors.
Is Banco Bilbao Vizcaya Argentaria Colombia's Sloan Ratio % too high?
Banco Bilbao Vizcaya Argentaria Colombia's current Sloan Ratio % is -3.23%. Overall, Banco Bilbao Vizcaya Argentaria Colombia has a GF Score™ of 24/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Banco Bilbao Vizcaya Argentaria Colombia's Sloan Ratio % compare to PNC and USB?
Banco Bilbao Vizcaya Argentaria Colombia's Sloan Ratio % of -3.23% 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 Bilbao Vizcaya Argentaria Colombia and its competitors. Banco Bilbao Vizcaya Argentaria Colombia's current Sloan Ratio % is -3.23%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Banco Bilbao Vizcaya Argentaria Colombia stock overvalued right now?
Based on GuruFocus' analysis, Banco Bilbao Vizcaya Argentaria Colombia (BOG:BBVACOL) is currently considered Fairly Valued. The stock's GF Value™ is COP208.39, compared to a current price of COP210.00 — trading 0.8% above its estimated fair value. The current Sloan Ratio % is -3.23%. Banco Bilbao Vizcaya Argentaria Colombia's overall GF Score™ is 24/100 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 Bilbao Vizcaya Argentaria Colombia (BOG:BBVACOL), the current Sloan Ratio % is -3.23% 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 Bilbao Vizcaya Argentaria Colombia (BOG:BBVACOL) Overvalued in 2026?
Based on GuruFocus' analysis, Banco Bilbao Vizcaya Argentaria Colombia stock appears to be overvalued.
The current stock price of COP210.00 is trading 0.8% above its estimated GF Value™ of COP208.39.
GuruFocus considers Banco Bilbao Vizcaya Argentaria Colombia to be Fairly Valued.
Key valuation signals for BOG:BBVACOL:
Sloan Ratio %: -3.23%
GF Value™: COP208.39 vs. price of COP210.00 (0.8% above fair value)
No single metric tells the full story. See the BOG:BBVACOL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Banco Bilbao Vizcaya Argentaria Colombia SA operates as a private banking institution. The company's main activities include providing loans to both public and private sector companies as well as individuals. It is also involved in international banking, privatizations, financial projects, and other general banking activities, as well as offering leasing services. The operating business segments are Commercial Banking, Enterprise and Institutional Banking, Corporate and Investment Banking, Asset and Liability Management, and Other Segments. The company operates in cities and towns throughout Colombia and it generates revenue through interest and service fees.
24GF Score
Get the complete analysis for BOG:BBVACOL
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
BOG:BBVACOL has been successfully added to your 
