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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 Jun. 2026, Bank Polska Kasa Opieki has a Sloan Ratio of 1.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Bank Polska Kasa Opieki (LTS:0DP0) 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, Bank Polska Kasa Opieki has a Sloan Ratio of 1.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Bank Polska Kasa Opieki Sloan Ratio % Related Terms
Bank Polska Kasa Opieki 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.
For the Banks - Regional subindustry, Bank Polska Kasa Opieki'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.
Bank Polska Kasa Opieki Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Bank Polska Kasa Opieki's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Bank Polska Kasa Opieki'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.
Bank Polska Kasa Opieki's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Bank Polska Kasa Opieki's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 1905 (Sep. 2025 ) + 1824 (Dec. 2025 ) + 1232 (Mar. 2026 ) + 1516 (Jun. 2026 ) = zł6,477 Mil.
Bank Polska Kasa Opieki's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -5377 (Sep. 2025 ) + 8675 (Dec. 2025 ) + 504 (Mar. 2026 ) + 16113 (Jun. 2026 ) = zł19,915 Mil.
Bank Polska Kasa Opieki's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 2099 (Sep. 2025 ) + -16652 (Dec. 2025 ) + 2739 (Mar. 2026 ) + -6158 (Jun. 2026 ) = zł-17,972 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.
Bank Polska Kasa Opieki (LTS:0DP0) has a Sloan Ratio % of 1.23% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Bank Polska Kasa Opieki and its competitors.
Is Bank Polska Kasa Opieki's Sloan Ratio % too high?
Bank Polska Kasa Opieki's current Sloan Ratio % is 1.23%. Overall, Bank Polska Kasa Opieki has a GF Score™ of 70/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bank Polska Kasa Opieki's Sloan Ratio % compare to PNC?
Bank Polska Kasa Opieki's Sloan Ratio % of 1.23% 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 Bank Polska Kasa Opieki and its competitors. Bank Polska Kasa Opieki's current Sloan Ratio % is 1.23%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bank Polska Kasa Opieki stock overvalued right now?
Based on GuruFocus' analysis, Bank Polska Kasa Opieki (LTS:0DP0) is currently considered Modestly Overvalued. The stock's GF Value™ is zł44.27, compared to a current price of zł54.45 — trading 23% above its estimated fair value. The current Sloan Ratio % is 1.23%. Bank Polska Kasa Opieki's overall GF Score™ is 70/100 with 8 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 Bank Polska Kasa Opieki (LTS:0DP0), the current Sloan Ratio % is 1.23% 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 Bank Polska Kasa Opieki (LTS:0DP0) Overvalued in 2026?
Based on GuruFocus' analysis, Bank Polska Kasa Opieki stock appears to be overvalued.
The current stock price of zł54.45 is trading 23% above its estimated GF Value™ of zł44.27.
GuruFocus considers Bank Polska Kasa Opieki to be Modestly Overvalued.
Key valuation signals for LTS:0DP0:
Sloan Ratio %: 1.23%
GF Value™: zł44.27 vs. price of zł54.45 (23% above fair value)
No single metric tells the full story. See the LTS:0DP0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bank Polska Kasa Opieki SA is a commercial banking group that provides a wide variety of retail and investment services in Poland. The group's four segments include retail banking and private banking, corporate and investment banking, enterprise banking and assets and liabilities management. Of these segments, retail and private banking is the greatest contributor to both net interest income and fee and commission income, followed by corporate and investment banking. The majority of the bank's revenue is net interest income, almost entirely derived from loans and receivables from customers.
70GF Score
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