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.
Shawbrook Group's Sloan Ratio for the quarter that ended in Jun. 2026 was -2.21%.
As of Jun. 2026, Shawbrook Group has a Sloan Ratio of -2.21%, indicating the company is in the safe zone and there is no funny business with accruals.
Shawbrook Group (LSE:SHAA) 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, Shawbrook Group has a Sloan Ratio of -2.21%, indicating the company is in the safe zone and there is no funny business with accruals.
Shawbrook Group Sloan Ratio % Related Terms
Shawbrook Group Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Shawbrook Group'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.
Shawbrook Group Sloan Ratio % Competitor Comparison
For the Banks - Regional subindustry, Shawbrook Group'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.
Shawbrook Group Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Shawbrook Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Shawbrook Group'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.
Shawbrook Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Shawbrook Group's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 76 (Dec. 2025 ) + 146.2 (Jun. 2026 ) = £222.20 Mil.
Shawbrook Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 539.7 (Dec. 2025 ) + 727.9 (Jun. 2026 ) = £1,267.60 Mil.
Shawbrook Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 37 (Dec. 2025 ) + -569.4 (Jun. 2026 ) = £-532.40 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.
Shawbrook Group (LSE:SHAA) has a Sloan Ratio % of -2.21% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Shawbrook Group and its competitors.
Is Shawbrook Group's Sloan Ratio % too high?
Shawbrook Group's current Sloan Ratio % is -2.21%. Overall, Shawbrook Group has a GF Score™ of 38/100, reflecting its overall financial health beyond just this single metric.
How does Shawbrook Group's Sloan Ratio % compare to competitors?
Shawbrook Group's Sloan Ratio % of -2.21% 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 Shawbrook Group and its competitors. Shawbrook Group's current Sloan Ratio % is -2.21%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shawbrook Group stock overvalued right now?
Shawbrook Group (LSE:SHAA) has a current Sloan Ratio % of -2.21%. The current Sloan Ratio % is -2.21%. Shawbrook Group's overall GF Score™ is 38/100 with 1 warning sign 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 Shawbrook Group (LSE:SHAA), the current Sloan Ratio % is -2.21% 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.
Shawbrook Group PLC is a specialist savings and lending bank operating in the United Kingdom. It focuses mostly on poorly served customer segments across the small to medium-size enterprise and retail market of the island nation. Shawbrook's primary markets include property, business, and consumer finance. The company has grown since its founding through mostly acquisitions. Net operating income mostly derives from asset finance, commercial mortgages, and secured lending. Shawbrook emphasizes customer service, and reputation. The company operates in four segments Real Estate, SME, Consumer Finance and Retail Mortgage Brands.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
LSE:SHAA has been successfully added to your 
