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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.
Nam A Commercial Joint Stock Bank (STC:NAB) 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, Nam A Commercial Joint Stock Bank has a Sloan Ratio of -13.28%, indicating earnings are more likely to be made up of accruals.
Nam A Commercial Joint Stock Bank Sloan Ratio % Related Terms
Nam A Commercial Joint Stock Bank 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.
Nam A Commercial Joint Stock Bank Sloan Ratio % Chart
Nam A Commercial Joint Stock Bank Sloan Ratio % Competitor Comparison
For the Banks - Regional subindustry, Nam A Commercial Joint Stock 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.
Nam A Commercial Joint Stock Bank Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Nam A Commercial Joint Stock Bank's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Nam A Commercial Joint Stock Bank's Sloan Ratio % falls into.
Nam A Commercial Joint Stock Bank 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.
Nam A Commercial Joint Stock Bank's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 1031350 (Sep. 2025 ) + 1140093 (Dec. 2025 ) + 1310870 (Mar. 2026 ) + 1209825 (Jun. 2026 ) = ₫4,692,138 Mil.
Nam A Commercial Joint Stock Bank's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 44428462 (Sep. 2025 ) + 37163273 (Dec. 2025 ) + -33099374 (Mar. 2026 ) + 16665987 (Jun. 2026 ) = ₫65,158,348 Mil.
Nam A Commercial Joint Stock Bank's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -55448 (Sep. 2025 ) + -287784 (Dec. 2025 ) + -50838 (Mar. 2026 ) + -93010 (Jun. 2026 ) = ₫-487,080 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.
Nam A Commercial Joint Stock Bank (STC:NAB) has a Sloan Ratio % of -13.28% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Nam A Commercial Joint Stock Bank and its competitors.
Is Nam A Commercial Joint Stock Bank's Sloan Ratio % too high?
Nam A Commercial Joint Stock Bank's current Sloan Ratio % is -13.28%. Overall, Nam A Commercial Joint Stock Bank has a GF Score™ of 60/100, reflecting its overall financial health beyond just this single metric.
How does Nam A Commercial Joint Stock Bank's Sloan Ratio % compare to competitors?
Nam A Commercial Joint Stock Bank's Sloan Ratio % of -13.28% 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 Nam A Commercial Joint Stock Bank and its competitors. Nam A Commercial Joint Stock Bank's current Sloan Ratio % is -13.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nam A Commercial Joint Stock Bank stock overvalued right now?
Nam A Commercial Joint Stock Bank (STC:NAB) has a current Sloan Ratio % of -13.28%. The current Sloan Ratio % is -13.28%. Nam A Commercial Joint Stock Bank's overall GF Score™ is 60/100 with 2 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 Nam A Commercial Joint Stock Bank (STC:NAB), the current Sloan Ratio % is -13.28% 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.
Nam A Commercial Joint Stock Bank is engaged in providing banking services such as mobilizing short, medium and long-term funds in the form of term deposits, demand deposits, cod; receiving entrusted investment and development funds, borrowings from other financial institutions; granting short, medium and long-term loans; discounting of commercial notes, bonds and valuable papers; contributing capital and investing in joint-ventures, settlement services to customers, trading foreign currencies, gold, international payment, mobilizing overseas funds and other banking services to overseas counterparties; preserving assets, leasing cabinets and safes; insurance agency; credit granting; debt purchasing; trading and providing forex services on domestic and international market and others.
60GF Score
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