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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.
MCNB Banks's Sloan Ratio for the quarter that ended in Dec. 2025 was -0.13%.
As of Dec. 2025, MCNB Banks has a Sloan Ratio of -0.13%, indicating the company is in the safe zone and there is no funny business with accruals.
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 Dec. 2025, MCNB Banks has a Sloan Ratio of -0.13%, indicating the company is in the safe zone and there is no funny business with accruals.
MCNB Banks Sloan Ratio % Related Terms
MCNB Banks Sloan Ratio % Historical Data
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The historical data trend for MCNB Banks'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.
MKIN vs BCCB, FLEW, TDCB: Sloan Ratio % Comparison
For the Banks - Regional subindustry, MCNB Banks'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.
MCNB Banks Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, MCNB Banks's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where MCNB Banks'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.
MCNB Banks's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported annually, GuruFocus uses latest annual data as the TTM data.
MCNB Banks's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was $2.20 Mil.
MCNB Banks's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was $-2.13 Mil.
MCNB Banks's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was $4.82 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.
MCNB Banks (MKIN) has a Sloan Ratio % of -0.13% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on MCNB Banks and its competitors.
Is MCNB Banks' Sloan Ratio % too high?
MCNB Banks' current Sloan Ratio % is -0.13%. Overall, MCNB Banks has a GF Score™ of 49/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does MCNB Banks' Sloan Ratio % compare to BCCB and FLEW?
MCNB Banks' Sloan Ratio % of -0.13% 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 MCNB Banks and its competitors. MCNB Banks's current Sloan Ratio % is -0.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MCNB Banks stock overvalued right now?
Based on GuruFocus' analysis, MCNB Banks (MKIN) is currently considered Fairly Valued. The stock's GF Value™ is $19.49, compared to a current price of $20.30 — trading 4.2% above its estimated fair value. The current Sloan Ratio % is -0.13%. MCNB Banks' overall GF Score™ is 49/100 with 6 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 MCNB Banks (MKIN), the current Sloan Ratio % is -0.13% as of Dec. 2025. 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 MCNB Banks (MKIN) Overvalued in 2026?
Based on GuruFocus' analysis, MCNB Banks stock appears to be overvalued.
The current stock price of $20.30 is trading 4.2% above its estimated GF Value™ of $19.49.
GuruFocus considers MCNB Banks to be Fairly Valued.
Key valuation signals for MKIN:
Sloan Ratio %: -0.13%
GF Value™: $19.49 vs. price of $20.30 (4.2% above fair value)
No single metric tells the full story. See the MKIN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
MCNB Banks Inc provides personal banking, business banking, loans, trust & financial services. It provides retail and commercial loan and deposit services, along with trust services, principally to individuals and small businesses. It also offers trust and financial services, comprising investment portfolio management, custodian, estate planning and administration, retirement, trust, financial planning, and online account access services. Company loan segment includes: Residential real estate loan, Commercial real estate loans, Commercial loan, Consumer and other loans.
49GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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