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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.
Citizens National's Sloan Ratio for the quarter that ended in Dec. 2025 was 2.94%.
As of Dec. 2025, Citizens National has a Sloan Ratio of 2.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Citizens National (OTCPK:CZNL) 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, Citizens National has a Sloan Ratio of 2.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Citizens National Sloan Ratio % Related Terms
Citizens National Sloan Ratio % Historical Data
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The historical data trend for Citizens National'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.
CZNL vs JUVF, CPBI, SOBS: Sloan Ratio % Comparison
For the Banks - Regional subindustry, Citizens National'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.
Citizens National Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Citizens National's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Citizens National'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.
Citizens National's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Citizens National (CZNL) has a Sloan Ratio % of 2.94% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Citizens National and its competitors.
Is Citizens National's Sloan Ratio % too high?
Citizens National's current Sloan Ratio % is 2.94%. Overall, Citizens National has a GF Score™ of 45/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Citizens National's Sloan Ratio % compare to JUVF and CPBI?
Citizens National's Sloan Ratio % of 2.94% 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 Citizens National and its competitors. Citizens National's current Sloan Ratio % is 2.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Citizens National stock overvalued right now?
Based on GuruFocus' analysis, Citizens National (CZNL) is currently considered Significantly Overvalued. The stock's GF Value™ is $47.41, compared to a current price of $88.00 — trading 85.6% above its estimated fair value. The current Sloan Ratio % is 2.94%. Citizens National's overall GF Score™ is 45/100 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 Citizens National (CZNL), the current Sloan Ratio % is 2.94% 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 Citizens National (CZNL) Overvalued in 2026?
Based on GuruFocus' analysis, Citizens National stock appears to be overvalued.
The current stock price of $88.00 is trading 85.6% above its estimated GF Value™ of $47.41.
GuruFocus considers Citizens National to be Significantly Overvalued.
Key valuation signals for CZNL:
Sloan Ratio %: 2.94%
GF Value™: $47.41 vs. price of $88.00 (85.6% above fair value)
No single metric tells the full story. See the CZNL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Citizens National Corp provides banking services. The company provides all necessary banking services and products to its customers. Its deposit products are checking, savings, and term certificate accounts, and its lending products are residential mortgage, commercial, and installment loans. Substantially all loans are secured by specific items of collateral including business assets, consumer assets, and commercial and residential real estate. Commercial loans are expected to be repaid from cash flow from the operations of businesses.
45GF 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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