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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.
Oman Arab BankOC's Sloan Ratio for the quarter that ended in Mar. 2026 was 3.04%.
As of Mar. 2026, Oman Arab BankOC has a Sloan Ratio of 3.04%, indicating the company is in the safe zone and there is no funny business with accruals.
Oman Arab BankOC (MUS:OAB) 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, Oman Arab BankOC has a Sloan Ratio of 3.04%, indicating the company is in the safe zone and there is no funny business with accruals.
Oman Arab BankOC Sloan Ratio % Related Terms
Oman Arab BankOC Sloan Ratio % Historical Data
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The historical data trend for Oman Arab BankOC'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, Oman Arab BankOC'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.
Oman Arab BankOC Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Oman Arab BankOC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Oman Arab BankOC'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.
Oman Arab BankOC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Oman Arab BankOC's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 7.181 (Jun. 2025 ) + 8.736 (Sep. 2025 ) + 11.016 (Dec. 2025 ) + 8.218 (Mar. 2026 ) = ر.ع35.2 Mil.
Oman Arab BankOC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -21.776 (Jun. 2025 ) + -13.614 (Sep. 2025 ) + 7.173 (Dec. 2025 ) + 32.819 (Mar. 2026 ) = ر.ع4.6 Mil.
Oman Arab BankOC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -27.607 (Jun. 2025 ) + -5.19 (Sep. 2025 ) + -27.029 (Dec. 2025 ) + -52.914 (Mar. 2026 ) = ر.ع-112.7 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.
Oman Arab BankOC (MUS:OAB) has a Sloan Ratio % of 3.04% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Oman Arab BankOC and its competitors.
Is Oman Arab BankOC's Sloan Ratio % too high?
Oman Arab BankOC's current Sloan Ratio % is 3.04%. Overall, Oman Arab BankOC has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oman Arab BankOC's Sloan Ratio % compare to PNC and USB?
Oman Arab BankOC's Sloan Ratio % of 3.04% 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 Oman Arab BankOC and its competitors. Oman Arab BankOC's current Sloan Ratio % is 3.04%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oman Arab BankOC stock overvalued right now?
Based on GuruFocus' analysis, Oman Arab BankOC (MUS:OAB) is currently considered Significantly Overvalued. The stock's GF Value™ is ر.ع0.15, compared to a current price of ر.ع0.26 — trading 76% above its estimated fair value. The current Sloan Ratio % is 3.04%. Oman Arab BankOC's overall GF Score™ is 39/100 with 7 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 Oman Arab BankOC (MUS:OAB), the current Sloan Ratio % is 3.04% 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 Oman Arab BankOC (MUS:OAB) Overvalued in 2026?
Based on GuruFocus' analysis, Oman Arab BankOC stock appears to be overvalued.
The current stock price of ر.ع0.26 is trading 76% above its estimated GF Value™ of ر.ع0.15.
GuruFocus considers Oman Arab BankOC to be Significantly Overvalued.
Key valuation signals for MUS:OAB:
Sloan Ratio %: 3.04%
GF Value™: ر.ع0.15 vs. price of ر.ع0.26 (76% above fair value)
No single metric tells the full story. See the MUS:OAB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Oman Arab Bank SAOC is a provider of banking services in Oman. The segments of the company are Retail banking; Corporate banking; Treasury; Islamic Banking; and Others. The Retail banking segment focuses on Individual personal loan, overdraft, credit card and funds transfer facilities; Corporate banking is engaged in Loans and other credit facilities for corporate and institutional customers; Treasury segment consists of Bonds, placements, bank borrowings, foreign exchange; Islamic Banking engages in Sharia's compliant Islamic banking products and services including Ijarah, Murabaha, Mudarbah and Diminishing Musharakah; while the Others segment includes other central functions and Head office functions. It generates maximum revenue from the Corporate banking segment.
39GF 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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