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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.
Capital One Financial's Sloan Ratio for the quarter that ended in Mar. 2026 was -3.60%.
As of Mar. 2026, Capital One Financial has a Sloan Ratio of -3.60%, indicating the company is in the safe zone and there is no funny business with accruals.
Capital One Financial (LTS:0HT4) 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, Capital One Financial has a Sloan Ratio of -3.60%, indicating the company is in the safe zone and there is no funny business with accruals.
Capital One Financial Sloan Ratio % Related Terms
Capital One Financial Sloan Ratio % Historical Data
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The historical data trend for Capital One Financial'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.
LTS:0HT4 vs PYPL, AFRM, SYF: Sloan Ratio % Comparison
For the Credit Services subindustry, Capital One Financial'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.
Capital One Financial Sloan Ratio % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, Capital One Financial's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Capital One Financial'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.
Capital One Financial's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Capital One Financial's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -4277 (Jun. 2025 ) + 3192 (Sep. 2025 ) + 2134 (Dec. 2025 ) + 2174 (Mar. 2026 ) = $3,223 Mil.
Capital One Financial's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 6066 (Jun. 2025 ) + 9154 (Sep. 2025 ) + 7831 (Dec. 2025 ) + 6023 (Mar. 2026 ) = $29,074 Mil.
Capital One Financial's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 16471 (Jun. 2025 ) + -9951 (Sep. 2025 ) + -7809 (Dec. 2025 ) + 26 (Mar. 2026 ) = $-1,263 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.
Capital One Financial (LTS:0HT4) has a Sloan Ratio % of -3.60% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Capital One Financial and its competitors.
Is Capital One Financial's Sloan Ratio % too high?
Capital One Financial's current Sloan Ratio % is -3.60%. Overall, Capital One Financial has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Capital One Financial's Sloan Ratio % compare to PYPL and AFRM?
Capital One Financial's Sloan Ratio % of -3.60% can be compared against companies in the Credit Services 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 Credit Services company?
A good Sloan Ratio % depends on the Credit Services 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 Capital One Financial and its competitors. Capital One Financial's current Sloan Ratio % is -3.60%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Capital One Financial stock overvalued right now?
Based on GuruFocus' analysis, Capital One Financial (LTS:0HT4) is currently considered Modestly Overvalued. The stock's GF Value™ is $162.84, compared to a current price of $202.39 — trading 24.3% above its estimated fair value. The current Sloan Ratio % is -3.60%. Capital One Financial's overall GF Score™ is 80/100 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 Capital One Financial (LTS:0HT4), the current Sloan Ratio % is -3.60% 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 Capital One Financial (LTS:0HT4) Overvalued in 2026?
Based on GuruFocus' analysis, Capital One Financial stock appears to be overvalued.
The current stock price of $202.39 is trading 24.3% above its estimated GF Value™ of $162.84.
GuruFocus considers Capital One Financial to be Modestly Overvalued.
Key valuation signals for LTS:0HT4:
Sloan Ratio %: -3.60%
GF Value™: $162.84 vs. price of $202.39 (24.3% above fair value)
No single metric tells the full story. See the LTS:0HT4 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Capital One Financial is a diversified financial-services holding company headquartered in McLean, Virginia. Originally a spinoff of Signet Financial's credit card division in 1994, the company is now primarily involved in credit card lending, auto loans, and commercial lending. Following the acquisition of Discover in 2025, the firm also has a modest personal loan business, though credit card lending provides the majority of the bank's revenue.
80GF Score
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