Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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, Intercorp Financial Services has a Sloan Ratio of 1.58%, indicating the company is in the safe zone and there is no funny business with accruals.
Intercorp Financial Services (NYSE:IFS) 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, Intercorp Financial Services has a Sloan Ratio of 1.58%, indicating the company is in the safe zone and there is no funny business with accruals.
Intercorp Financial Services Sloan Ratio % Related Terms
Intercorp Financial Services 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.
For the Banks - Regional subindustry, Intercorp Financial Services'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.
Intercorp Financial Services Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Intercorp Financial Services's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Intercorp Financial Services's Sloan Ratio % falls into.
Intercorp Financial Services 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.
Intercorp Financial Services's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 169.552 (Jun. 2025 ) + 133.163 (Sep. 2025 ) + 134.659 (Dec. 2025 ) + 175.763 (Mar. 2026 ) = $613 Mil.
Intercorp Financial Services's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 163.013 (Jun. 2025 ) + -351.988 (Sep. 2025 ) + 839.921 (Dec. 2025 ) + -30.742 (Mar. 2026 ) = $620 Mil.
Intercorp Financial Services's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -236.426 (Jun. 2025 ) + 166.241 (Sep. 2025 ) + -147.027 (Dec. 2025 ) + -264.235 (Mar. 2026 ) = $-481 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.
Intercorp Financial Services (IFS) has a Sloan Ratio % of 1.58% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Intercorp Financial Services and its competitors.
Is Intercorp Financial Services' Sloan Ratio % too high?
Intercorp Financial Services' current Sloan Ratio % is 1.58%. Overall, Intercorp Financial Services has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Intercorp Financial Services' Sloan Ratio % compare to PNC and USB?
Intercorp Financial Services' Sloan Ratio % of 1.58% 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 Intercorp Financial Services and its competitors. Intercorp Financial Services's current Sloan Ratio % is 1.58%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Intercorp Financial Services stock overvalued right now?
Based on GuruFocus' analysis, Intercorp Financial Services (IFS) is currently considered Significantly Overvalued. The stock's GF Value™ is $32.57, compared to a current price of $59.73 — trading 83.4% above its estimated fair value. The current Sloan Ratio % is 1.58%. Intercorp Financial Services' overall GF Score™ is 59/100 with 6 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 Intercorp Financial Services (IFS), the current Sloan Ratio % is 1.58% 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 Intercorp Financial Services (IFS) Overvalued in 2026?
Based on GuruFocus' analysis, Intercorp Financial Services stock appears to be overvalued.
The current stock price of $59.73 is trading 83.4% above its estimated GF Value™ of $32.57.
GuruFocus considers Intercorp Financial Services to be Significantly Overvalued.
Key valuation signals for IFS:
Sloan Ratio %: 1.58%
GF Value™: $32.57 vs. price of $59.73 (83.4% above fair value)
No single metric tells the full story. See the IFS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Intercorp Financial Services Inc is a provider of banking, insurance, wealth management services, and payments for retail customers and commercial clients in Peru. Its purpose is centered around building financial well-being together. The company has three operating business segments: Banking, mainly loans, credit facilities, deposits, and current accounts; Insurance provides life annuity products with single-premium payment and conventional life insurance products, as well as other retail insurance products; and Wealth management provides brokerage and investment management services. Inteligo serves mainly Peruvian citizens.
59GF Score
Get the complete analysis for IFS
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
IFS has been successfully added to your 
