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.
Banc of California's Sloan Ratio for the quarter that ended in Mar. 2026 was 3.12%.
As of Mar. 2026, Banc of California has a Sloan Ratio of 3.12%, indicating the company is in the safe zone and there is no funny business with accruals.
Banc of California (FRA:FPB) 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 Mar. 2026, Banc of California has a Sloan Ratio of 3.12%, indicating the company is in the safe zone and there is no funny business with accruals.
Banc of California Sloan Ratio % Related Terms
Banc of California Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Banc of California'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.
FRA:FPB vs SBCF, BOH, TOWN: Sloan Ratio % Comparison
For the Banks - Regional subindustry, Banc of California'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.
Banc of California Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Banc of California's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Banc of California'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.
Banc of California's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Banc of California's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 24.61 (Jun. 2025 ) + 59.324 (Sep. 2025 ) + 66.092 (Dec. 2025 ) + 62.238 (Mar. 2026 ) = €212.3 Mil.
Banc of California's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 54.373 (Jun. 2025 ) + 64.48 (Sep. 2025 ) + 87.18 (Dec. 2025 ) + 42.369 (Mar. 2026 ) = €248.4 Mil.
Banc of California's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -427.902 (Jun. 2025 ) + 243.268 (Sep. 2025 ) + -756.126 (Dec. 2025 ) + -33.924 (Mar. 2026 ) = €-974.7 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.
Banc of California (FRA:FPB) has a Sloan Ratio % of 3.12% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Banc of California and its competitors.
Is Banc of California's Sloan Ratio % too high?
Banc of California's current Sloan Ratio % is 3.12%. Overall, Banc of California has a GF Score™ of 68/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Banc of California's Sloan Ratio % compare to SBCF and BOH?
Banc of California's Sloan Ratio % of 3.12% 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 Banc of California and its competitors. Banc of California's current Sloan Ratio % is 3.12%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Banc of California stock overvalued right now?
Based on GuruFocus' analysis, Banc of California (FRA:FPB) is currently considered Modestly Overvalued. The stock's GF Value™ is €16.14, compared to a current price of €18.28 — trading 13.3% above its estimated fair value. The current Sloan Ratio % is 3.12%. Banc of California's overall GF Score™ is 68/100 with 3 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 Banc of California (FRA:FPB), the current Sloan Ratio % is 3.12% as of Mar. 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 Banc of California (FRA:FPB) Overvalued in 2026?
Based on GuruFocus' analysis, Banc of California stock appears to be overvalued.
The current stock price of €18.28 is trading 13.3% above its estimated GF Value™ of €16.14.
GuruFocus considers Banc of California to be Modestly Overvalued.
Key valuation signals for FRA:FPB:
Sloan Ratio %: 3.12%
GF Value™: €16.14 vs. price of €18.28 (13.3% above fair value)
No single metric tells the full story. See the FRA:FPB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Banc of California Inc is a financial holding company. It offers banking and financial services. Its services include banking services, lending services, and private banking services. Its deposit and banking product and service offerings include checking, savings, money market, certificates of deposit, and retirement accounts. Lending activities are focused on providing financing to California's diverse private businesses, entrepreneurs, and communities, and loans are often secured by California commercial and residential real estate. The company has one reportable segment named Commercial banking.
68GF Score
Get the complete analysis for FRA:FPB
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
FRA:FPB has been successfully added to your 
