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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.
Fino Payments Bank's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Fino Payments Bank has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Fino Payments Bank (NSE:FINOPB) 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 Jun. 2026, Fino Payments Bank has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Fino Payments Bank Sloan Ratio % Related Terms
Fino Payments Bank Sloan Ratio % Historical Data
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The historical data trend for Fino Payments Bank'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, Fino Payments Bank'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.
Fino Payments Bank Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Fino Payments Bank's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Fino Payments Bank'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.
Fino Payments Bank's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Fino Payments Bank's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 153.5 (Sep. 2025 ) + 122.5 (Dec. 2025 ) + 71 (Mar. 2026 ) + -137.2 (Jun. 2026 ) = ₹210 Mil.
Fino Payments Bank's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) + (Jun. 2026 ) = ₹0 Mil.
Fino Payments Bank's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) + (Jun. 2026 ) = ₹0 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.
Fino Payments Bank (NSE:FINOPB) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Fino Payments Bank and its competitors.
Is Fino Payments Bank's Sloan Ratio % too high?
Fino Payments Bank's current Sloan Ratio % is 0.00%. Overall, Fino Payments Bank has a GF Score™ of 58/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Fino Payments Bank's Sloan Ratio % compare to USB?
Fino Payments Bank's Sloan Ratio % of 0.00% 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 Fino Payments Bank and its competitors. Fino Payments Bank's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fino Payments Bank stock overvalued right now?
Based on GuruFocus' analysis, Fino Payments Bank (NSE:FINOPB) is currently considered Possible Value Trap. The stock's GF Value™ is ₹599.15, compared to a current price of ₹139.83 — trading 76.7% below its estimated fair value. The current Sloan Ratio % is 0.00%. Fino Payments Bank's overall GF Score™ is 58/100 with 4 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 Fino Payments Bank (NSE:FINOPB), the current Sloan Ratio % is 0.00% as of Jun. 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 Fino Payments Bank (NSE:FINOPB) Overvalued in 2026?
Based on GuruFocus' analysis, Fino Payments Bank stock appears to be undervalued.
The current stock price of ₹139.83 is trading 76.7% below its estimated GF Value™ of ₹599.15.
GuruFocus considers Fino Payments Bank to be Possible Value Trap.
Key valuation signals for NSE:FINOPB:
Sloan Ratio %: 0.00%
GF Value™: ₹599.15 vs. price of ₹139.83 (76.7% below fair value)
No single metric tells the full story. See the NSE:FINOPB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fino Payments Bank Ltd is an Indian payments bank providing various banking and financial services, with a focus on meeting the needs of low-income families, small businesses, and rural communities. It offers various services such as savings and current accounts, money transfers, bill payments, and mobile recharges etc., and has partnered with institutions to provide customized offerings like microinsurance and micro-investments. The company operates in four segments: Treasury, Corporate Banking, Retail Banking, and Other Banking Operations. Its key revenue is derived from the Other Banking Operations segment, which includes Business Correspondent Services, Digital Payment Services, Cash Management Services, Domestic Money Transfer, Micro-ATM, and Aadhaar-enabled Payment System (AePS).
58GF Score
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