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.
HomeTrust Bancshares's Sloan Ratio for the quarter that ended in Mar. 2026 was -3.71%.
As of Mar. 2026, HomeTrust Bancshares has a Sloan Ratio of -3.71%, indicating the company is in the safe zone and there is no funny business with accruals.
HomeTrust Bancshares (NYSE:HTB) 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, HomeTrust Bancshares has a Sloan Ratio of -3.71%, indicating the company is in the safe zone and there is no funny business with accruals.
HomeTrust Bancshares Sloan Ratio % Related Terms
HomeTrust Bancshares Sloan Ratio % Historical Data
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The historical data trend for HomeTrust Bancshares'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, HomeTrust Bancshares'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.
HomeTrust Bancshares Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, HomeTrust Bancshares's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where HomeTrust Bancshares'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.
HomeTrust Bancshares's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
HomeTrust Bancshares's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 17.21 (Jun. 2025 ) + 16.491 (Sep. 2025 ) + 16.124 (Dec. 2025 ) + 16.772 (Mar. 2026 ) = $66.6 Mil.
HomeTrust Bancshares's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -8.794 (Jun. 2025 ) + -11.257 (Sep. 2025 ) + -2.114 (Dec. 2025 ) + 110.834 (Mar. 2026 ) = $88.7 Mil.
HomeTrust Bancshares's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -6.971 (Jun. 2025 ) + 34.484 (Sep. 2025 ) + 76.864 (Dec. 2025 ) + 36.391 (Mar. 2026 ) = $140.8 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.
HomeTrust Bancshares (HTB) has a Sloan Ratio % of -3.71% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on HomeTrust Bancshares and its competitors.
Is HomeTrust Bancshares' Sloan Ratio % too high?
HomeTrust Bancshares' current Sloan Ratio % is -3.71%. Overall, HomeTrust Bancshares has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does HomeTrust Bancshares' Sloan Ratio % compare to SMBK and SPFI?
HomeTrust Bancshares' Sloan Ratio % of -3.71% 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 HomeTrust Bancshares and its competitors. HomeTrust Bancshares's current Sloan Ratio % is -3.71%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is HomeTrust Bancshares stock overvalued right now?
Based on GuruFocus' analysis, HomeTrust Bancshares (HTB) is currently considered Significantly Overvalued. The stock's GF Value™ is $36.26, compared to a current price of $49.43 — trading 36.3% above its estimated fair value. The current Sloan Ratio % is -3.71%. HomeTrust Bancshares' overall GF Score™ is 70/100 with 5 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 HomeTrust Bancshares (HTB), the current Sloan Ratio % is -3.71% 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 HomeTrust Bancshares (HTB) Overvalued in 2026?
Based on GuruFocus' analysis, HomeTrust Bancshares stock appears to be overvalued.
The current stock price of $49.43 is trading 36.3% above its estimated GF Value™ of $36.26.
GuruFocus considers HomeTrust Bancshares to be Significantly Overvalued.
Key valuation signals for HTB:
Sloan Ratio %: -3.71%
GF Value™: $36.26 vs. price of $49.43 (36.3% above fair value)
No single metric tells the full story. See the HTB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
HomeTrust Bancshares Inc operates as a bank holding company. It engaged in the business of planning, directing and coordinating the business activities of the Bank. The Bank is a North Carolina state chartered bank and provides a range of retail and commercial banking products. Its principal business consists of attracting deposits from the general public and investing those funds, along with borrowed funds, in commercial real estate loans, construction and development loans, commercial and industrial loans, equipment finance leases, municipal leases, loans secured by first and second mortgages on one-to-four family residences including home equity loans and other consumer loans.
70GF Score
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