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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.
Skyline Bankshares's Sloan Ratio for the quarter that ended in Mar. 2026 was 5.45%.
As of Mar. 2026, Skyline Bankshares has a Sloan Ratio of 5.45%, indicating the company is in the safe zone and there is no funny business with accruals.
Skyline Bankshares (OTCPK:SLBK) 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, Skyline Bankshares has a Sloan Ratio of 5.45%, indicating the company is in the safe zone and there is no funny business with accruals.
Skyline Bankshares Sloan Ratio % Related Terms
Skyline Bankshares Sloan Ratio % Historical Data
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The historical data trend for Skyline Bankshares'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.
SLBK vs INBC, PONT, TYFG: Sloan Ratio % Comparison
For the Banks - Regional subindustry, Skyline Bankshares'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.
Skyline Bankshares Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Skyline Bankshares's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Skyline Bankshares'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.
Skyline Bankshares's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Skyline Bankshares's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 3.801 (Jun. 2025 ) + 4.076 (Sep. 2025 ) + 4.392 (Dec. 2025 ) + 4.601 (Mar. 2026 ) = $16.87 Mil.
Skyline Bankshares's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 4.696 (Jun. 2025 ) + 4.812 (Sep. 2025 ) + 4.349 (Dec. 2025 ) + 6.31 (Mar. 2026 ) = $20.17 Mil.
Skyline Bankshares's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -23.976 (Jun. 2025 ) + -10.583 (Sep. 2025 ) + -19.184 (Dec. 2025 ) + -20.904 (Mar. 2026 ) = $-74.65 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.
Skyline Bankshares (SLBK) has a Sloan Ratio % of 5.45% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Skyline Bankshares and its competitors.
Is Skyline Bankshares' Sloan Ratio % too high?
Skyline Bankshares' current Sloan Ratio % is 5.45%. Overall, Skyline Bankshares has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Skyline Bankshares' Sloan Ratio % compare to INBC and PONT?
Skyline Bankshares' Sloan Ratio % of 5.45% 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 Skyline Bankshares and its competitors. Skyline Bankshares's current Sloan Ratio % is 5.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Skyline Bankshares stock overvalued right now?
Based on GuruFocus' analysis, Skyline Bankshares (SLBK) is currently considered Significantly Overvalued. The stock's GF Value™ is $17.14, compared to a current price of $26.34 — trading 53.7% above its estimated fair value. The current Sloan Ratio % is 5.45%. Skyline Bankshares' overall GF Score™ is 63/100 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 Skyline Bankshares (SLBK), the current Sloan Ratio % is 5.45% 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 Skyline Bankshares (SLBK) Overvalued in 2026?
Based on GuruFocus' analysis, Skyline Bankshares stock appears to be overvalued.
The current stock price of $26.34 is trading 53.7% above its estimated GF Value™ of $17.14.
GuruFocus considers Skyline Bankshares to be Significantly Overvalued.
Key valuation signals for SLBK:
Sloan Ratio %: 5.45%
GF Value™: $17.14 vs. price of $26.34 (53.7% above fair value)
No single metric tells the full story. See the SLBK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Skyline Bankshares Inc is a bank holding company. The company's product and service portfolio includes regular savings, demand, NOW, money market deposits, individual retirement accounts, and small denomination certificates of deposit. It also offers a variety of secured loans, including commercial lines of credit, commercial term loans, real estate, construction, home equity, consumer and other loans. The Bank's lending services include real estate, commercial, agricultural, and consumer loans.
63GF Score
Get the complete analysis for SLBK
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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