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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, Skandinaviska Enskilda Banken AB has a Sloan Ratio of -0.16%, indicating the company is in the safe zone and there is no funny business with accruals.
Skandinaviska Enskilda Banken AB (CHIX:SEBAs) 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, Skandinaviska Enskilda Banken AB has a Sloan Ratio of -0.16%, indicating the company is in the safe zone and there is no funny business with accruals.
Skandinaviska Enskilda Banken AB Sloan Ratio % Related Terms
Skandinaviska Enskilda Banken AB 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.
Skandinaviska Enskilda Banken AB Sloan Ratio % Chart
For the Banks - Regional subindustry, Skandinaviska Enskilda Banken 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.
Skandinaviska Enskilda Banken AB Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Skandinaviska Enskilda Banken AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Skandinaviska Enskilda Banken AB's Sloan Ratio % falls into.
Skandinaviska Enskilda Banken AB 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.
Skandinaviska Enskilda Banken AB's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 7677 (Sep. 2025 ) + 7308 (Dec. 2025 ) + 7497 (Mar. 2026 ) + 8664 (Jun. 2026 ) = kr31,146 Mil.
Skandinaviska Enskilda Banken AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -111222 (Sep. 2025 ) + -111604 (Dec. 2025 ) + 158698 (Mar. 2026 ) + 103588 (Jun. 2026 ) = kr39,460 Mil.
Skandinaviska Enskilda Banken AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -326 (Sep. 2025 ) + -325 (Dec. 2025 ) + -446 (Mar. 2026 ) + -449 (Jun. 2026 ) = kr-1,546 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.
Skandinaviska Enskilda Banken AB (CHIX:SEBAS) has a Sloan Ratio % of -0.16% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Skandinaviska Enskilda Banken AB and its competitors.
Is Skandinaviska Enskilda Banken AB's Sloan Ratio % too high?
Skandinaviska Enskilda Banken AB's current Sloan Ratio % is -0.16%. Overall, Skandinaviska Enskilda Banken AB has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Skandinaviska Enskilda Banken AB's Sloan Ratio % compare to PNC and USB?
Skandinaviska Enskilda Banken AB's Sloan Ratio % of -0.16% 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 Skandinaviska Enskilda Banken AB and its competitors. Skandinaviska Enskilda Banken AB's current Sloan Ratio % is -0.16%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Skandinaviska Enskilda Banken AB stock overvalued right now?
Based on GuruFocus' analysis, Skandinaviska Enskilda Banken AB (CHIX:SEBAS) is currently considered Significantly Overvalued. The stock's GF Value™ is kr156.14, compared to a current price of kr215.70 — trading 38.1% above its estimated fair value. The current Sloan Ratio % is -0.16%. Skandinaviska Enskilda Banken AB's overall GF Score™ is 72/100 with 7 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 Skandinaviska Enskilda Banken AB (CHIX:SEBAS), the current Sloan Ratio % is -0.16% 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 Skandinaviska Enskilda Banken AB (CHIX:SEBAS) Overvalued in 2026?
Based on GuruFocus' analysis, Skandinaviska Enskilda Banken AB stock appears to be overvalued.
The current stock price of kr215.70 is trading 38.1% above its estimated GF Value™ of kr156.14.
GuruFocus considers Skandinaviska Enskilda Banken AB to be Significantly Overvalued.
Key valuation signals for CHIX:SEBAS:
Sloan Ratio %: -0.16%
GF Value™: kr156.14 vs. price of kr215.70 (38.1% above fair value)
No single metric tells the full story. See the CHIX:SEBAS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Skandinaviska Enskilda Banken AB Business Description
Skandinaviska Enskilda Banken is a Swedish universal bank with a strong focus on the corporate lending sector. The bank operates in the Nordics, the Baltics, Germany, and the United Kingdom but derives the majority of its operating profits from Sweden. SEB specializes in corporate lending, particularly to large corporations. Additionally, it serves large midcorporate and multinational companies, financial institutions, and small and medium-size enterprises. It also serves about 4 million private customers in Sweden and the Baltics. The bank offers asset management, life insurance, and private banking services to its clients.
72GF Score
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