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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.
As of Mar. 2026, Provident Financial Holdings has a Sloan Ratio of -4.02%, indicating the company is in the safe zone and there is no funny business with accruals.
Provident Financial Holdings (NAS:PROV) 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, Provident Financial Holdings has a Sloan Ratio of -4.02%, indicating the company is in the safe zone and there is no funny business with accruals.
Provident Financial Holdings Sloan Ratio % Related Terms
Provident Financial Holdings 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.
PROV vs RVSB, OXBC, GSBX: Sloan Ratio % Comparison
For the Banks - Regional subindustry, Provident Financial Holdings'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.
Provident Financial Holdings Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Provident Financial Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Provident Financial Holdings's Sloan Ratio % falls into.
Provident Financial Holdings 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.
Provident Financial Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 1.626 (Jun. 2025 ) + 1.681 (Sep. 2025 ) + 1.436 (Dec. 2025 ) + 1.354 (Mar. 2026 ) = $6.10 Mil.
Provident Financial Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 2.48 (Jun. 2025 ) + 2.496 (Sep. 2025 ) + 1.219 (Dec. 2025 ) + 1.89 (Mar. 2026 ) = $8.09 Mil.
Provident Financial Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 16.827 (Jun. 2025 ) + 9.742 (Sep. 2025 ) + 8.598 (Dec. 2025 ) + 11.81 (Mar. 2026 ) = $46.98 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.
Provident Financial Holdings (PROV) has a Sloan Ratio % of -4.02% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Provident Financial Holdings and its competitors.
Is Provident Financial Holdings' Sloan Ratio % too high?
Provident Financial Holdings' current Sloan Ratio % is -4.02%. Overall, Provident Financial Holdings has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Provident Financial Holdings' Sloan Ratio % compare to RVSB and OXBC?
Provident Financial Holdings' Sloan Ratio % of -4.02% 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 Provident Financial Holdings and its competitors. Provident Financial Holdings's current Sloan Ratio % is -4.02%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Provident Financial Holdings stock overvalued right now?
Based on GuruFocus' analysis, Provident Financial Holdings (PROV) is currently considered Fairly Valued. The stock's GF Value™ is $15.93, compared to a current price of $17.25 — trading 8.3% above its estimated fair value. The current Sloan Ratio % is -4.02%. Provident Financial Holdings' overall GF Score™ is 59/100 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 Provident Financial Holdings (PROV), the current Sloan Ratio % is -4.02% 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 Provident Financial Holdings (PROV) Overvalued in 2026?
Based on GuruFocus' analysis, Provident Financial Holdings stock appears to be overvalued.
The current stock price of $17.25 is trading 8.3% above its estimated GF Value™ of $15.93.
GuruFocus considers Provident Financial Holdings to be Fairly Valued.
Key valuation signals for PROV:
Sloan Ratio %: -4.02%
GF Value™: $15.93 vs. price of $17.25 (8.3% above fair value)
No single metric tells the full story. See the PROV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Provident Financial Holdings Inc is a holding company of Provident Savings Bank, F.S.B. It is a financial services company committed to serving consumers and small to mid-sized businesses in the Inland Empire region of Southern California. Its business activities consist of community banking, investment services and trustee services for real estate transactions. The group operates in Bank segment that include attracting deposits, offering banking services and originating and purchasing single-family, multi-family, commercial real estate, construction and, to a lesser extent, other mortgage, commercial business and consumer loans. Its evenues are derived from interest earned on its loan and investment portfolios, and fees generated through its community banking activities.
59GF Score
Get the complete analysis for PROV
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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