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.
Cembra Money Bank AG's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.22%.
As of Dec. 2025, Cembra Money Bank AG has a Sloan Ratio of 0.22%, indicating the company is in the safe zone and there is no funny business with accruals.
Cembra Money Bank AG (OTCPK:CMBNF) 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 Dec. 2025, Cembra Money Bank AG has a Sloan Ratio of 0.22%, indicating the company is in the safe zone and there is no funny business with accruals.
Cembra Money Bank AG Sloan Ratio % Related Terms
Cembra Money Bank AG Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Cembra Money Bank AG'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.
Cembra Money Bank AG Sloan Ratio % Competitor Comparison
For the Banks - Regional subindustry, Cembra Money Bank AG'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.
Cembra Money Bank AG Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Cembra Money Bank AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cembra Money Bank AG'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.
Cembra Money Bank AG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Cembra Money Bank AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 107.257 (Jun. 2025 ) + 115.882 (Dec. 2025 ) = $223.1 Mil.
Cembra Money Bank AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 77.922 (Jun. 2025 ) + 195.805 (Dec. 2025 ) = $273.7 Mil.
Cembra Money Bank AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -67.75 (Jun. 2025 ) + -4.619 (Dec. 2025 ) = $-72.4 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.
Cembra Money Bank AG (CMBNF) has a Sloan Ratio % of 0.22% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cembra Money Bank AG and its competitors.
Is Cembra Money Bank AG's Sloan Ratio % too high?
Cembra Money Bank AG's current Sloan Ratio % is 0.22%. Overall, Cembra Money Bank AG has a GF Score™ of 62/100, reflecting its overall financial health beyond just this single metric.
How does Cembra Money Bank AG's Sloan Ratio % compare to competitors?
Cembra Money Bank AG's Sloan Ratio % of 0.22% 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 Cembra Money Bank AG and its competitors. Cembra Money Bank AG's current Sloan Ratio % is 0.22%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cembra Money Bank AG stock overvalued right now?
Cembra Money Bank AG (CMBNF) has a current Sloan Ratio % of 0.22%. The stock's GF Value™ is $106.79, compared to a current price of $126.00 — trading 18% above its estimated fair value. The current Sloan Ratio % is 0.22%. Cembra Money Bank AG's overall GF Score™ is 62/100 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 Cembra Money Bank AG (CMBNF), the current Sloan Ratio % is 0.22% as of Dec. 2025. 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 Cembra Money Bank AG (CMBNF) Overvalued in 2026?
Based on GuruFocus' analysis, Cembra Money Bank AG stock appears to be overvalued.
The current stock price of $126.00 is trading 18% above its estimated GF Value™ of $106.79.
Key valuation signals for CMBNF:
Sloan Ratio %: 0.22%
GF Value™: $106.79 vs. price of $126.00 (18% above fair value)
No single metric tells the full story. See the CMBNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cembra Money Bank AG is a consumer finance bank operating in Switzerland. The company has two operating segments: Lending and Payments. The company provides financial solutions to its customers. The products offered by the company include consumer credit products such as personal loans, Auto loans and leasing, credit cards, Insurance products, Buy now pay later/invoice financing, and deposits and savings products. The company generates revenue from the Interest Income and Commission and fee income, with the majority of revenue generated from Interest Income. The majority revenue is from Lending Segment.
62GF Score
Get the complete analysis for CMBNF
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
CMBNF has been successfully added to your 
