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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, First Capital Bancshares has a Sloan Ratio of 19.59%, indicating there is a warning stage of accrual build up.
First Capital Bancshares (OTCPK:FCPB) 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, First Capital Bancshares has a Sloan Ratio of 19.59%, indicating there is a warning stage of accrual build up.
First Capital Bancshares Sloan Ratio % Related Terms
First Capital Bancshares 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.
FCPB vs CTUY, BBNA, CHBH: Sloan Ratio % Comparison
For the Banks - Regional subindustry, First Capital Bancshares'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 Capital Bancshares Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, First Capital Bancshares's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where First Capital Bancshares's Sloan Ratio % falls into.
First Capital Bancshares 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 Capital Bancshares'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.
First Capital Bancshares (FCPB) has a Sloan Ratio % of 19.59% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on First Capital Bancshares and its competitors.
Is First Capital Bancshares' Sloan Ratio % too high?
First Capital Bancshares' current Sloan Ratio % is 19.59%. Overall, First Capital Bancshares has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does First Capital Bancshares' Sloan Ratio % compare to CTUY and BBNA?
First Capital Bancshares' Sloan Ratio % of 19.59% 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 Capital Bancshares and its competitors. First Capital Bancshares's current Sloan Ratio % is 19.59%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Capital Bancshares stock overvalued right now?
Based on GuruFocus' analysis, First Capital Bancshares (FCPB) is currently considered Fairly Valued. The stock's GF Value™ is $13.41, compared to a current price of $13.10 — trading 2.3% below its estimated fair value. The current Sloan Ratio % is 19.59%. First Capital Bancshares' overall GF Score™ is 62/100 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 First Capital Bancshares (FCPB), the current Sloan Ratio % is 19.59% 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 First Capital Bancshares (FCPB) Overvalued in 2026?
Based on GuruFocus' analysis, First Capital Bancshares stock appears to be undervalued.
The current stock price of $13.10 is trading 2.3% below its estimated GF Value™ of $13.41.
GuruFocus considers First Capital Bancshares to be Fairly Valued.
Key valuation signals for FCPB:
Sloan Ratio %: 19.59%
GF Value™: $13.41 vs. price of $13.10 (2.3% below fair value)
No single metric tells the full story. See the FCPB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
First Capital Bancshares Inc provides banking services to domestic markets. It provides commercial banking services and accepts various deposit products, including checking and savings accounts, individual retirement accounts, certificates of deposit, money market accounts, and student accounts. The Company provides vehicle, boat, RV, construction, deposit secured, home equity, residential mortgage, commercial real estate, equipment, and agricultural loans, as well as commercial lines of credit and overdraft protection for checking accounts. It also offers ATM and Visa check cards, safe deposit boxes, credit cards, direct deposits, and after-hours night depositary services.
62GF Score
Get the complete analysis for FCPB
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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