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.
Grupo Cibest's Sloan Ratio for the quarter that ended in Mar. 2026 was -1.38%.
As of Mar. 2026, Grupo Cibest has a Sloan Ratio of -1.38%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo Cibest (BOG:CIBEST) 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, Grupo Cibest has a Sloan Ratio of -1.38%, indicating the company is in the safe zone and there is no funny business with accruals.
Grupo Cibest Sloan Ratio % Related Terms
Grupo Cibest Sloan Ratio % Historical Data
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The historical data trend for Grupo Cibest'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, Grupo Cibest'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.
Grupo Cibest Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Grupo Cibest's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Grupo Cibest'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.
Grupo Cibest's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Grupo Cibest's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 1791303 (Jun. 2025 ) + 2144103 (Sep. 2025 ) + -1852436 (Dec. 2025 ) + 1457111 (Mar. 2026 ) = COP3,540,081 Mil.
Grupo Cibest's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 6258479 (Jun. 2025 ) + -1348890 (Sep. 2025 ) + 6916505 (Dec. 2025 ) + 721371 (Mar. 2026 ) = COP12,547,465 Mil.
Grupo Cibest's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -623814 (Jun. 2025 ) + -502035 (Sep. 2025 ) + -1012107 (Dec. 2025 ) + -1489763 (Mar. 2026 ) = COP-3,627,719 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.
Grupo Cibest (BOG:CIBEST) has a Sloan Ratio % of -1.38% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Grupo Cibest and its competitors.
Is Grupo Cibest's Sloan Ratio % too high?
Grupo Cibest's current Sloan Ratio % is -1.38%. Overall, Grupo Cibest has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grupo Cibest's Sloan Ratio % compare to PNC and USB?
Grupo Cibest's Sloan Ratio % of -1.38% 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 Grupo Cibest and its competitors. Grupo Cibest's current Sloan Ratio % is -1.38%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupo Cibest stock overvalued right now?
Based on GuruFocus' analysis, Grupo Cibest (BOG:CIBEST) is currently considered Modestly Overvalued. The stock's GF Value™ is COP68,482.75, compared to a current price of COP81,000.00 — trading 18.3% above its estimated fair value. The current Sloan Ratio % is -1.38%. Grupo Cibest's overall GF Score™ is 81/100 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 Grupo Cibest (BOG:CIBEST), the current Sloan Ratio % is -1.38% 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 Grupo Cibest (BOG:CIBEST) Overvalued in 2026?
Based on GuruFocus' analysis, Grupo Cibest stock appears to be overvalued.
The current stock price of COP81,000.00 is trading 18.3% above its estimated GF Value™ of COP68,482.75.
GuruFocus considers Grupo Cibest to be Modestly Overvalued.
Key valuation signals for BOG:CIBEST:
Sloan Ratio %: -1.38%
GF Value™: COP68,482.75 vs. price of COP81,000.00 (18.3% above fair value)
No single metric tells the full story. See the BOG:CIBEST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grupo Cibest SA is a full service financial group offering a broad range of financial products and services to a diversified individual and corporate clients through subsidiaries. Its network also includes offshore banking subsidiaries in Panama and Puerto Rico, as well as other adjacent businesses. Its products and services include Savings and Investment, Financing, Factoring, Financial and Operating Leases, Capital Markets, Trading, Cash Management, Foreign Currency and Trade Finance, Bancassurance and Insurance, Investment Banking, Trust and Fiduciary Services, Mortgage Lending Business, among others. Its segments include Banking Colombia, Banking El Salvador, Banking Guatemala, International Banking, Leases, All Other and Banking Panama.
81GF Score
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