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 Mar. 2026, Metropolitan Bank & Trust Co has a Sloan Ratio of -4.20%, indicating the company is in the safe zone and there is no funny business with accruals.
Metropolitan Bank & Trust Co (OTCPK:MTPOF) 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, Metropolitan Bank & Trust Co has a Sloan Ratio of -4.20%, indicating the company is in the safe zone and there is no funny business with accruals.
Metropolitan Bank & Trust Co Sloan Ratio % Related Terms
Metropolitan Bank & Trust Co 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.
Metropolitan Bank & Trust Co Sloan Ratio % Competitor Comparison
For the Banks - Regional subindustry, Metropolitan Bank & Trust Co'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.
Metropolitan Bank & Trust Co Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Metropolitan Bank & Trust Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Metropolitan Bank & Trust Co's Sloan Ratio % falls into.
Metropolitan Bank & Trust Co Sloan Ratio % Calculation
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.
Metropolitan Bank & Trust Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 204.743 (Jun. 2025 ) + 202.125 (Sep. 2025 ) + 202.287 (Dec. 2025 ) + 204.905 (Mar. 2026 ) = $814 Mil.
Metropolitan Bank & Trust Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 4113.726 (Jun. 2025 ) + 4645.572 (Sep. 2025 ) + 2051.262 (Dec. 2025 ) + -648.013 (Mar. 2026 ) = $10,163 Mil.
Metropolitan Bank & Trust Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -940.437 (Jun. 2025 ) + -5729.864 (Sep. 2025 ) + -1743.604 (Dec. 2025 ) + 1636.916 (Mar. 2026 ) = $-6,777 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.
Metropolitan Bank & Trust Co (MTPOF) has a Sloan Ratio % of -4.20% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Metropolitan Bank & Trust Co and its competitors.
Is Metropolitan Bank & Trust Co's Sloan Ratio % too high?
Metropolitan Bank & Trust Co's current Sloan Ratio % is -4.20%. Overall, Metropolitan Bank & Trust Co has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Metropolitan Bank & Trust Co's Sloan Ratio % compare to competitors?
Metropolitan Bank & Trust Co's Sloan Ratio % of -4.20% 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 Metropolitan Bank & Trust Co and its competitors. Metropolitan Bank & Trust Co's current Sloan Ratio % is -4.20%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Metropolitan Bank & Trust Co stock overvalued right now?
Based on GuruFocus' analysis, Metropolitan Bank & Trust Co (MTPOF) is currently considered Modestly Undervalued. The stock's GF Value™ is $1.43, compared to a current price of $1.15 — trading 19.6% below its estimated fair value. The current Sloan Ratio % is -4.20%. Metropolitan Bank & Trust Co's overall GF Score™ is 75/100 with 2 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 Metropolitan Bank & Trust Co (MTPOF), the current Sloan Ratio % is -4.20% 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 Metropolitan Bank & Trust Co (MTPOF) Overvalued in 2026?
Based on GuruFocus' analysis, Metropolitan Bank & Trust Co stock appears to be undervalued.
The current stock price of $1.15 is trading 19.6% below its estimated GF Value™ of $1.43.
GuruFocus considers Metropolitan Bank & Trust Co to be Modestly Undervalued.
Key valuation signals for MTPOF:
Sloan Ratio %: -4.20%
GF Value™: $1.43 vs. price of $1.15 (19.6% below fair value)
No single metric tells the full story. See the MTPOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Metropolitan Bank & Trust Co is a Filipino bank that provides a diverse range of banking and collateral services. The company has different segments namely Consumer Banking, Corporate Banking, Investment Banking, Treasury, Branch Banking and Others. It derives maximum revenue from Corporate Banking. The Group operates in Philippines, Asia other than Philippines, USA and Europe.
75GF Score
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