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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.
Erste Bank Polska's Sloan Ratio for the quarter that ended in Mar. 2026 was 3.74%.
As of Mar. 2026, Erste Bank Polska has a Sloan Ratio of 3.74%, indicating the company is in the safe zone and there is no funny business with accruals.
Erste Bank Polska (LTS:0DVR) 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, Erste Bank Polska has a Sloan Ratio of 3.74%, indicating the company is in the safe zone and there is no funny business with accruals.
Erste Bank Polska Sloan Ratio % Related Terms
Erste Bank Polska Sloan Ratio % Historical Data
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The historical data trend for Erste Bank Polska'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.
For the Banks - Regional subindustry, Erste Bank Polska'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.
Erste Bank Polska Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Erste Bank Polska's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Erste Bank Polska'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.
Erste Bank Polska's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Erste Bank Polska's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 1017.969 (Jun. 2025 ) + 1888.827 (Sep. 2025 ) + 1838.393 (Dec. 2025 ) + 1027.72 (Mar. 2026 ) = zł5,773 Mil.
Erste Bank Polska's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -1515.411 (Jun. 2025 ) + 1208.238 (Sep. 2025 ) + 4575.418 (Dec. 2025 ) + -2759.024 (Mar. 2026 ) = zł1,509 Mil.
Erste Bank Polska's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1900.683 (Jun. 2025 ) + 2511.227 (Sep. 2025 ) + -2607.241 (Dec. 2025 ) + -5125.805 (Mar. 2026 ) = zł-7,123 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.
Erste Bank Polska (LTS:0DVR) has a Sloan Ratio % of 3.74% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Erste Bank Polska and its competitors.
Is Erste Bank Polska's Sloan Ratio % too high?
Erste Bank Polska's current Sloan Ratio % is 3.74%. Overall, Erste Bank Polska has a GF Score™ of 79/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Erste Bank Polska's Sloan Ratio % compare to PNC?
Erste Bank Polska's Sloan Ratio % of 3.74% 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 Erste Bank Polska and its competitors. Erste Bank Polska's current Sloan Ratio % is 3.74%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Erste Bank Polska stock overvalued right now?
Based on GuruFocus' analysis, Erste Bank Polska (LTS:0DVR) is currently considered Modestly Overvalued. The stock's GF Value™ is zł351.82, compared to a current price of zł395.55 — trading 12.4% above its estimated fair value. The current Sloan Ratio % is 3.74%. Erste Bank Polska's overall GF Score™ is 79/100 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 Erste Bank Polska (LTS:0DVR), the current Sloan Ratio % is 3.74% 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 Erste Bank Polska (LTS:0DVR) Overvalued in 2026?
Based on GuruFocus' analysis, Erste Bank Polska stock appears to be overvalued.
The current stock price of zł395.55 is trading 12.4% above its estimated GF Value™ of zł351.82.
GuruFocus considers Erste Bank Polska to be Modestly Overvalued.
Key valuation signals for LTS:0DVR:
Sloan Ratio %: 3.74%
GF Value™: zł351.82 vs. price of zł395.55 (12.4% above fair value)
No single metric tells the full story. See the LTS:0DVR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Erste Bank Polska SA is a commercial bank. It provides financial products and services such as Personal accounts, Payment cards, Loans, Savings and investments, and products for overseas customers.
79GF Score
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