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, First Bankers Trustshares has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
First Bankers Trustshares (OTCPK:FBTT) 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, First Bankers Trustshares has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
First Bankers Trustshares Sloan Ratio % Related Terms
First Bankers Trustshares 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.
FBTT vs BKOR, SLRK, MCBK: Sloan Ratio % Comparison
For the Banks - Regional subindustry, First Bankers Trustshares'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.
First Bankers Trustshares Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, First Bankers Trustshares's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where First Bankers Trustshares's Sloan Ratio % falls into.
First Bankers Trustshares 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.
First Bankers Trustshares's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
First Bankers Trustshares's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 2.121 (Sep. 2025 ) + 1.704 (Dec. 2025 ) + 2 (Mar. 2026 ) + 1.7 (Jun. 2026 ) = $7.53 Mil.
First Bankers Trustshares's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = $0.00 Mil.
First Bankers Trustshares's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = $0.00 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.
First Bankers Trustshares (FBTT) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on First Bankers Trustshares and its competitors.
Is First Bankers Trustshares' Sloan Ratio % too high?
First Bankers Trustshares' current Sloan Ratio % is 0.00%. Overall, First Bankers Trustshares has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First Bankers Trustshares' Sloan Ratio % compare to BKOR and SLRK?
First Bankers Trustshares' Sloan Ratio % of 0.00% 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 First Bankers Trustshares and its competitors. First Bankers Trustshares's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Bankers Trustshares stock overvalued right now?
Based on GuruFocus' analysis, First Bankers Trustshares (FBTT) is currently considered Modestly Overvalued. The stock's GF Value™ is $22.53, compared to a current price of $28.45 — trading 26.3% above its estimated fair value. The current Sloan Ratio % is 0.00%. First Bankers Trustshares' overall GF Score™ is 53/100 with 6 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 First Bankers Trustshares (FBTT), the current Sloan Ratio % is 0.00% 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 First Bankers Trustshares (FBTT) Overvalued in 2026?
Based on GuruFocus' analysis, First Bankers Trustshares stock appears to be overvalued.
The current stock price of $28.45 is trading 26.3% above its estimated GF Value™ of $22.53.
GuruFocus considers First Bankers Trustshares to be Modestly Overvalued.
Key valuation signals for FBTT:
Sloan Ratio %: 0.00%
GF Value™: $22.53 vs. price of $28.45 (26.3% above fair value)
No single metric tells the full story. See the FBTT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
First Bankers Trustshares Inc operates as a bank holding company. The bank through its subsidiaries provides comprehensive financial products and services to its retail, institutional, and corporate customers. It serves a market area consisting of Adams, McDonough, Schuyler, Hancock, Sangamon, and adjacent Illinois counties, and Marion, Lewis, and Shelby counties in Missouri. The company portfolio segments consist of commercial operating, commercial real estate, agricultural operating, agricultural real estate, construction and land development, real estate secured by 1-4 and multifamily, and consumer. Some of its services include Checking Accounts, Savings Accounts, Certificates of Deposit, Commercial and Consumer Lending, Mortgage Lending, Home Equity Loans, and others.
53GF Score
Get the complete analysis for FBTT
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
FBTT has been successfully added to your 
