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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.
DBH Finance's Sloan Ratio for the quarter that ended in Jun. 2026 was -7.65%.
As of Jun. 2026, DBH Finance has a Sloan Ratio of -7.65%, indicating the company is in the safe zone and there is no funny business with accruals.
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, DBH Finance has a Sloan Ratio of -7.65%, indicating the company is in the safe zone and there is no funny business with accruals.
DBH Finance Sloan Ratio % Related Terms
DBH Finance Sloan Ratio % Historical Data
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The historical data trend for DBH Finance'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.
For the Credit Services subindustry, DBH Finance'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.
DBH Finance Sloan Ratio % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, DBH Finance's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where DBH Finance'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.
DBH Finance's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
DBH Finance's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 323.538 (Sep. 2025 ) + 207.759 (Dec. 2025 ) + 196.167 (Mar. 2026 ) + 360.291 (Jun. 2026 ) = BDT1,088 Mil.
DBH Finance's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -147.721 (Sep. 2025 ) + -2006.862 (Dec. 2025 ) + -300.06 (Mar. 2026 ) + -1089.639 (Jun. 2026 ) = BDT-3,544 Mil.
DBH Finance's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 4107.216 (Sep. 2025 ) + 3000.135 (Dec. 2025 ) + 1503.213 (Mar. 2026 ) + 875.843 (Jun. 2026 ) = BDT9,486 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.
DBH Finance (DHA:DBH) has a Sloan Ratio % of -7.65% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on DBH Finance and its competitors.
Is DBH Finance's Sloan Ratio % too high?
DBH Finance's current Sloan Ratio % is -7.65%. Overall, DBH Finance has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does DBH Finance's Sloan Ratio % compare to V and MA?
DBH Finance's Sloan Ratio % of -7.65% can be compared against companies in the Credit Services 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 Credit Services company?
A good Sloan Ratio % depends on the Credit Services 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 DBH Finance and its competitors. DBH Finance's current Sloan Ratio % is -7.65%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is DBH Finance stock overvalued right now?
Based on GuruFocus' analysis, DBH Finance (DHA:DBH) is currently considered Fairly Valued. The stock's GF Value™ is BDT41.76, compared to a current price of BDT42.80 — trading 2.5% above its estimated fair value. The current Sloan Ratio % is -7.65%. DBH Finance's overall GF Score™ is 69/100 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 DBH Finance (DHA:DBH), the current Sloan Ratio % is -7.65% 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 DBH Finance (DHA:DBH) Overvalued in 2026?
Based on GuruFocus' analysis, DBH Finance stock appears to be overvalued.
The current stock price of BDT42.80 is trading 2.5% above its estimated GF Value™ of BDT41.76.
GuruFocus considers DBH Finance to be Fairly Valued.
Key valuation signals for DHA:DBH:
Sloan Ratio %: -7.65%
GF Value™: BDT41.76 vs. price of BDT42.80 (2.5% above fair value)
No single metric tells the full story. See the DHA:DBH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
DBH Finance PLC is engaged in providing loans for construction of houses, purchases of flats or houses, extensions and improvements of existing houses or flats and purchase of housing plots. It has also various investment and financing products like term deposit scheme, cumulative deposit, triple money deposit, double money deposit, annual income deposit, quarterly income deposit, monthly income deposit, easy way deposit etc. for its individual and corporate clients. Its segments consist of Conventional Products & Services that offers a diverse array of conventional financial solutions developed to meet both housing and personal financial needs; and Islamic Products and services. The majority of revenue is derived from Conventional Products & Services segment.
69GF Score
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