Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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, Dubai Islamic Bank PJSC has a Sloan Ratio of -0.36%, indicating the company is in the safe zone and there is no funny business with accruals.
Dubai Islamic Bank PJSC (DFM:DIB) 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, Dubai Islamic Bank PJSC has a Sloan Ratio of -0.36%, indicating the company is in the safe zone and there is no funny business with accruals.
Dubai Islamic Bank PJSC Sloan Ratio % Related Terms
Dubai Islamic Bank PJSC 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.
Dubai Islamic Bank PJSC Sloan Ratio % Competitor Comparison
For the Banks - Regional subindustry, Dubai Islamic Bank PJSC'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.
Dubai Islamic Bank PJSC Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Dubai Islamic Bank PJSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Dubai Islamic Bank PJSC'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.
Dubai Islamic Bank PJSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Dubai Islamic Bank PJSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 1863.006 (Sep. 2025 ) + 2039.572 (Dec. 2025 ) + 1716.091 (Mar. 2026 ) + 1855.894 (Jun. 2026 ) = د.إ7,475 Mil.
Dubai Islamic Bank PJSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 8487 (Sep. 2025 ) + -5606.559 (Dec. 2025 ) + 9627.037 (Mar. 2026 ) + -7979.313 (Jun. 2026 ) = د.إ4,528 Mil.
Dubai Islamic Bank PJSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -5732.366 (Sep. 2025 ) + 4935.235 (Dec. 2025 ) + -2809.263 (Mar. 2026 ) + 8088.702 (Jun. 2026 ) = د.إ4,482 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.
Dubai Islamic Bank PJSC (DFM:DIB) has a Sloan Ratio % of -0.36% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Dubai Islamic Bank PJSC and its competitors.
Is Dubai Islamic Bank PJSC's Sloan Ratio % too high?
Dubai Islamic Bank PJSC's current Sloan Ratio % is -0.36%. Overall, Dubai Islamic Bank PJSC has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Dubai Islamic Bank PJSC's Sloan Ratio % compare to competitors?
Dubai Islamic Bank PJSC's Sloan Ratio % of -0.36% 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 Dubai Islamic Bank PJSC and its competitors. Dubai Islamic Bank PJSC's current Sloan Ratio % is -0.36%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dubai Islamic Bank PJSC stock overvalued right now?
Based on GuruFocus' analysis, Dubai Islamic Bank PJSC (DFM:DIB) is currently considered Fairly Valued. The stock's GF Value™ is د.إ7.46, compared to a current price of د.إ7.52 — trading 0.8% above its estimated fair value. The current Sloan Ratio % is -0.36%. Dubai Islamic Bank PJSC's overall GF Score™ is 67/100 with 4 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 Dubai Islamic Bank PJSC (DFM:DIB), the current Sloan Ratio % is -0.36% 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 Dubai Islamic Bank PJSC (DFM:DIB) Overvalued in 2026?
Based on GuruFocus' analysis, Dubai Islamic Bank PJSC stock appears to be overvalued.
The current stock price of د.إ7.52 is trading 0.8% above its estimated GF Value™ of د.إ7.46.
GuruFocus considers Dubai Islamic Bank PJSC to be Fairly Valued.
Key valuation signals for DFM:DIB:
Sloan Ratio %: -0.36%
GF Value™: د.إ7.46 vs. price of د.إ7.52 (0.8% above fair value)
No single metric tells the full story. See the DFM:DIB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dubai Islamic Bank PJSC is a full-service Islamic bank engaged in corporate, retail, and investment banking activities. The majority of its financing and investment arrangements are made within the United Arab Emirates, a large portion of which are in consumer financing, real estate and contracting, consumer home finance, and services and manufacturing. The company's reportable segments include; Consumer banking, Corporate banking, Treasury, Real estate development, and Others. It generates a majority of its revenue from the Consumer Banking segment which includes handling individual customer's deposits, providing consumer Murabaha, Salam, home finance, Ijarah, Credit Cards and funds transfer facilities, priority banking, and wealth management.
67GF Score
Get the complete analysis for DFM:DIB
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
DFM:DIB has been successfully added to your 
