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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.
Unicaja Banco's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Unicaja Banco has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Unicaja Banco (OTCPK:UNJCF) 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, Unicaja Banco has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Unicaja Banco Sloan Ratio % Related Terms
Unicaja Banco Sloan Ratio % Historical Data
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The historical data trend for Unicaja Banco'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, Unicaja Banco'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.
Unicaja Banco Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Unicaja Banco's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Unicaja Banco'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.
Unicaja Banco's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Unicaja Banco's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 207.055 (Jun. 2025 ) + 193.662 (Sep. 2025 ) + 152.225 (Dec. 2025 ) + 186.127 (Mar. 2026 ) = $739 Mil.
Unicaja Banco's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $0 Mil.
Unicaja Banco's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $0 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.
Unicaja Banco (UNJCF) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Unicaja Banco and its competitors.
Is Unicaja Banco's Sloan Ratio % too high?
Unicaja Banco's current Sloan Ratio % is 0.00%. Overall, Unicaja Banco has a GF Score™ of 56/100, reflecting its overall financial health beyond just this single metric.
How does Unicaja Banco's Sloan Ratio % compare to PNC and USB?
Unicaja Banco's Sloan Ratio % of 0.00% 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 Unicaja Banco and its competitors. Unicaja Banco's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Unicaja Banco stock overvalued right now?
Unicaja Banco (UNJCF) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is $1.29, compared to a current price of $3.05 — trading 136.4% above its estimated fair value. The current Sloan Ratio % is 0.00%. Unicaja Banco's overall GF Score™ is 56/100 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 Unicaja Banco (UNJCF), the current Sloan Ratio % is 0.00% 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 Unicaja Banco (UNJCF) Overvalued in 2026?
Based on GuruFocus' analysis, Unicaja Banco stock appears to be overvalued.
The current stock price of $3.05 is trading 136.4% above its estimated GF Value™ of $1.29.
Key valuation signals for UNJCF:
Sloan Ratio %: 0.00%
GF Value™: $1.29 vs. price of $3.05 (136.4% above fair value)
No single metric tells the full story. See the UNJCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Unicaja Banco SA is a credit institution; its main activity is retail banking. The group's object includes the provision of investment services and other auxiliary services, as well as the performance of insurance agent activities, as an exclusive or related operator, without the simultaneous exercise of both. Its segments are Credit institutions and insurance companies; these are the activities of the Bank and other Group companies engaged in financial services, as well as other ancillary activities carried out by the Group and of immaterial amounts, and central or general services that have not been allocated to any segment, and Other entities, which include the activities carried out by the other Group companies not included in the previous section. The Group operates in Spain.
56GF Score
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