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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.
Union Bankshares's Sloan Ratio for the quarter that ended in Mar. 2026 was 4.85%.
As of Mar. 2026, Union Bankshares has a Sloan Ratio of 4.85%, indicating the company is in the safe zone and there is no funny business with accruals.
Union Bankshares (NAS:UNB) 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, Union Bankshares has a Sloan Ratio of 4.85%, indicating the company is in the safe zone and there is no funny business with accruals.
Union Bankshares Sloan Ratio % Related Terms
Union Bankshares Sloan Ratio % Historical Data
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The historical data trend for Union 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.
For the Banks - Regional subindustry, Union 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.
Union Bankshares Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Union Bankshares's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Union 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.
Union Bankshares's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Union Bankshares's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 2.395 (Jun. 2025 ) + 3.436 (Sep. 2025 ) + 2.748 (Dec. 2025 ) + 3.004 (Mar. 2026 ) = $11.58 Mil.
Union Bankshares's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0.288 (Jun. 2025 ) + 9.709 (Sep. 2025 ) + 3.168 (Dec. 2025 ) + 2.63 (Mar. 2026 ) = $15.80 Mil.
Union Bankshares's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 64.883 (Jun. 2025 ) + -89.041 (Sep. 2025 ) + -66.122 (Dec. 2025 ) + 7.198 (Mar. 2026 ) = $-83.08 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.
Union Bankshares (UNB) has a Sloan Ratio % of 4.85% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Union Bankshares and its competitors.
Is Union Bankshares' Sloan Ratio % too high?
Union Bankshares' current Sloan Ratio % is 4.85%. Overall, Union Bankshares has a GF Score™ of 51/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Union Bankshares' Sloan Ratio % compare to FNWB and UNIB?
Union Bankshares' Sloan Ratio % of 4.85% 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 Union Bankshares and its competitors. Union Bankshares's current Sloan Ratio % is 4.85%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Bankshares stock overvalued right now?
Based on GuruFocus' analysis, Union Bankshares (UNB) is currently considered Modestly Undervalued. The stock's GF Value™ is $29.31, compared to a current price of $23.15 — trading 21% below its estimated fair value. The current Sloan Ratio % is 4.85%. Union Bankshares' overall GF Score™ is 51/100 with 3 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 Union Bankshares (UNB), the current Sloan Ratio % is 4.85% 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 Union Bankshares (UNB) Overvalued in 2026?
Based on GuruFocus' analysis, Union Bankshares stock appears to be undervalued.
The current stock price of $23.15 is trading 21% below its estimated GF Value™ of $29.31.
GuruFocus considers Union Bankshares to be Modestly Undervalued.
Key valuation signals for UNB:
Sloan Ratio %: 4.85%
GF Value™: $29.31 vs. price of $23.15 (21% below fair value)
No single metric tells the full story. See the UNB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Union Bankshares Inc operates as a community bank in the financial services industry. It offers retail and commercial banking services to its customers through its branches, ATMs, telebanking, and internet banking systems. The Company has one definable business segment, Union Bank, which provides full retail, commercial, municipal banking, and wealth management and trust services throughout its 18 branch banking locations, three loan centers, and several ATMs covering northern Vermont and northern New Hampshire. In addition, it also offers fiduciary and asset management services through its Asset Management Group.
51GF Score
Get the complete analysis for UNB
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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