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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.
Norion Bank AB's Sloan Ratio for the quarter that ended in Jun. 2026 was 2.07%.
As of Jun. 2026, Norion Bank AB has a Sloan Ratio of 2.07%, indicating the company is in the safe zone and there is no funny business with accruals.
Norion Bank AB (CHIX:NORIOs) 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, Norion Bank AB has a Sloan Ratio of 2.07%, indicating the company is in the safe zone and there is no funny business with accruals.
Norion Bank AB Sloan Ratio % Related Terms
Norion Bank AB Sloan Ratio % Historical Data
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The historical data trend for Norion Bank AB'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, Norion Bank AB'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.
Norion Bank AB Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Norion Bank AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Norion Bank AB'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.
Norion Bank AB's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Norion Bank AB's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 340 (Sep. 2025 ) + 317 (Dec. 2025 ) + 301 (Mar. 2026 ) + 232 (Jun. 2026 ) = kr1,190 Mil.
Norion Bank AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 129 (Sep. 2025 ) + 717 (Dec. 2025 ) + -1291 (Mar. 2026 ) + 428 (Jun. 2026 ) = kr-17 Mil.
Norion Bank AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -17 (Sep. 2025 ) + -28 (Dec. 2025 ) + -27 (Mar. 2026 ) + -153 (Jun. 2026 ) = kr-225 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.
Norion Bank AB (CHIX:NORIOS) has a Sloan Ratio % of 2.07% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Norion Bank AB and its competitors.
Is Norion Bank AB's Sloan Ratio % too high?
Norion Bank AB's current Sloan Ratio % is 2.07%. Overall, Norion Bank AB has a GF Score™ of 56/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Norion Bank AB's Sloan Ratio % compare to PNC and USB?
Norion Bank AB's Sloan Ratio % of 2.07% 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 Norion Bank AB and its competitors. Norion Bank AB's current Sloan Ratio % is 2.07%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Norion Bank AB stock overvalued right now?
Based on GuruFocus' analysis, Norion Bank AB (CHIX:NORIOS) is currently considered Modestly Overvalued. The stock's GF Value™ is kr45.28, compared to a current price of kr58.30 — trading 28.8% above its estimated fair value. The current Sloan Ratio % is 2.07%. Norion Bank AB's overall GF Score™ is 56/100 with 5 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 Norion Bank AB (CHIX:NORIOS), the current Sloan Ratio % is 2.07% 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 Norion Bank AB (CHIX:NORIOS) Overvalued in 2026?
Based on GuruFocus' analysis, Norion Bank AB stock appears to be overvalued.
The current stock price of kr58.30 is trading 28.8% above its estimated GF Value™ of kr45.28.
GuruFocus considers Norion Bank AB to be Modestly Overvalued.
Key valuation signals for CHIX:NORIOS:
Sloan Ratio %: 2.07%
GF Value™: kr45.28 vs. price of kr58.30 (28.8% above fair value)
No single metric tells the full story. See the CHIX:NORIOS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Norion Bank AB specializes in financing solutions for corporate and private individuals, with particular focus on small and medium-sized companies. The main business is conducted through four segments namely Corporate, Real estate, Consumer and Payments. The Corporate segment includes corporate loans and factoring directed mainly at small and medium-sized companies in a wide range of industries in Sweden, Norway and Finland. The Real estate segment comprises real estate loans focusing on metropolitan areas and university cities in the Nordic region and the Consumer segment offers unsecured loans to private individuals The Payments segment offers payment and checkout solutions for e-commerce and retail chains.
56GF 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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