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.
University Bancorp's Sloan Ratio for the quarter that ended in Dec. 2025 was 14.00%.
As of Dec. 2025, University Bancorp has a Sloan Ratio of 14.00%, indicating there is a warning stage of accrual build up.
University Bancorp (OTCPK:UNIB) 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 Dec. 2025, University Bancorp has a Sloan Ratio of 14.00%, indicating there is a warning stage of accrual build up.
University Bancorp Sloan Ratio % Related Terms
University Bancorp Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for University Bancorp'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.
UNIB vs KTHN, PNBK, FKYS: Sloan Ratio % Comparison
For the Banks - Regional subindustry, University Bancorp'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.
University Bancorp Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, University Bancorp's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where University Bancorp'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.
University Bancorp's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
University Bancorp (UNIB) has a Sloan Ratio % of 14.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on University Bancorp and its competitors.
Is University Bancorp's Sloan Ratio % too high?
University Bancorp's current Sloan Ratio % is 14.00%. Overall, University Bancorp has a GF Score™ of 59/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does University Bancorp's Sloan Ratio % compare to KTHN and PNBK?
University Bancorp's Sloan Ratio % of 14.00% 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 University Bancorp and its competitors. University Bancorp's current Sloan Ratio % is 14.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is University Bancorp stock overvalued right now?
Based on GuruFocus' analysis, University Bancorp (UNIB) is currently considered Modestly Overvalued. The stock's GF Value™ is $17.85, compared to a current price of $22.25 — trading 24.6% above its estimated fair value. The current Sloan Ratio % is 14.00%. University Bancorp's 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 University Bancorp (UNIB), the current Sloan Ratio % is 14.00% as of Dec. 2025. 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 University Bancorp (UNIB) Overvalued in 2026?
Based on GuruFocus' analysis, University Bancorp stock appears to be overvalued.
The current stock price of $22.25 is trading 24.6% above its estimated GF Value™ of $17.85.
GuruFocus considers University Bancorp to be Modestly Overvalued.
Key valuation signals for UNIB:
Sloan Ratio %: 14.00%
GF Value™: $17.85 vs. price of $22.25 (24.6% above fair value)
No single metric tells the full story. See the UNIB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
University Bancorp Inc is a holding company. It is a full-service community bank that offers all customary banking services, including the acceptance of checking, savings, and time deposits. The bank also makes commercial, real estate, personal, home improvement, automotive, and another installment, credit card, and consumer loans, and provides fee-based services such as foreign currency exchange. The company's customer base is located in the Ann Arbor, Michigan metropolitan statistical area.
59GF Score
Get the complete analysis for UNIB
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
UNIB has been successfully added to your 
