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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 Dec. 2025, Community Heritage Financial has a Sloan Ratio of 7.81%, indicating the company is in the safe zone and there is no funny business with accruals.
Community Heritage Financial (OTCPK:CMHF) 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, Community Heritage Financial has a Sloan Ratio of 7.81%, indicating the company is in the safe zone and there is no funny business with accruals.
Community Heritage Financial Sloan Ratio % Related Terms
Community Heritage Financial 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.
CMHF vs HYNE, BOTJ, FMBN: Sloan Ratio % Comparison
For the Banks - Regional subindustry, Community Heritage Financial'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.
Community Heritage Financial Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Community Heritage Financial's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Community Heritage Financial's Sloan Ratio % falls into.
Community Heritage Financial 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.
Community Heritage Financial (CMHF) has a Sloan Ratio % of 7.81% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Community Heritage Financial and its competitors.
Is Community Heritage Financial's Sloan Ratio % too high?
Community Heritage Financial's current Sloan Ratio % is 7.81%. Overall, Community Heritage Financial has a GF Score™ of 52/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Community Heritage Financial's Sloan Ratio % compare to HYNE and BOTJ?
Community Heritage Financial's Sloan Ratio % of 7.81% 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 Community Heritage Financial and its competitors. Community Heritage Financial's current Sloan Ratio % is 7.81%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Community Heritage Financial stock overvalued right now?
Based on GuruFocus' analysis, Community Heritage Financial (CMHF) is currently considered Significantly Overvalued. The stock's GF Value™ is $27.64, compared to a current price of $41.25 — trading 49.2% above its estimated fair value. The current Sloan Ratio % is 7.81%. Community Heritage Financial's overall GF Score™ is 52/100 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 Community Heritage Financial (CMHF), the current Sloan Ratio % is 7.81% 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 Community Heritage Financial (CMHF) Overvalued in 2026?
Based on GuruFocus' analysis, Community Heritage Financial stock appears to be overvalued.
The current stock price of $41.25 is trading 49.2% above its estimated GF Value™ of $27.64.
GuruFocus considers Community Heritage Financial to be Significantly Overvalued.
Key valuation signals for CMHF:
Sloan Ratio %: 7.81%
GF Value™: $27.64 vs. price of $41.25 (49.2% above fair value)
No single metric tells the full story. See the CMHF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Community Heritage Financial Inc is an independent and community-oriented financial institution offering a full range of retail and commercial banking services to individuals and businesses in its market area. Its deposit products are demand, savings, and time deposits, and its lending products are real estate mortgages, commercial business loans and installment loans. In addition to retail and commercial banking services offered to individuals and businesses, common to community-oriented financial institutions, the company operates a mortgage banking business segment. The mortgage banking segment engages in the origination of residential mortgages for sale into the secondary market, unlike the company's other deposit and loan activities, which are conducted for Investment purposes.
52GF 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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