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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.
As of Dec. 2025, Hypo Alpe-Adria Bank AD has a Sloan Ratio of 10.53%, indicating there is a warning stage of accrual build up.
Hypo Alpe-Adria Bank AD (XBLB:KRLB-R-A) 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, Hypo Alpe-Adria Bank AD has a Sloan Ratio of 10.53%, indicating there is a warning stage of accrual build up.
Hypo Alpe-Adria Bank AD Sloan Ratio % Related Terms
Hypo Alpe-Adria Bank AD 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.
XBLB:KRLB-R-A vs PNC, USB, NU: Sloan Ratio % Comparison
For the Banks - Regional subindustry, Hypo Alpe-Adria Bank AD'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.
Hypo Alpe-Adria Bank AD Sloan Ratio % vs Banks Industry
For the Banks industry and Financial Services sector, Hypo Alpe-Adria Bank AD's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Hypo Alpe-Adria Bank AD'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.
Hypo Alpe-Adria Bank AD's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Hypo Alpe-Adria Bank AD's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 16.417 (Jun. 2025 ) + 10.456 (Dec. 2025 ) = BAM26.87 Mil.
Hypo Alpe-Adria Bank AD's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -49.395 (Jun. 2025 ) + -3.471 (Dec. 2025 ) = BAM-52.87 Mil.
Hypo Alpe-Adria Bank AD's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -41.512 (Jun. 2025 ) + 2.105 (Dec. 2025 ) = BAM-39.41 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.
Hypo Alpe-Adria Bank AD (XBLB:KRLB-R-A) has a Sloan Ratio % of 10.53% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Hypo Alpe-Adria Bank AD and its competitors.
Is Hypo Alpe-Adria Bank AD's Sloan Ratio % too high?
Hypo Alpe-Adria Bank AD's current Sloan Ratio % is 10.53%. Overall, Hypo Alpe-Adria Bank AD has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does Hypo Alpe-Adria Bank AD's Sloan Ratio % compare to PNC and USB?
Hypo Alpe-Adria Bank AD's Sloan Ratio % of 10.53% 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 Hypo Alpe-Adria Bank AD and its competitors. Hypo Alpe-Adria Bank AD's current Sloan Ratio % is 10.53%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hypo Alpe-Adria Bank AD stock overvalued right now?
Hypo Alpe-Adria Bank AD (XBLB:KRLB-R-A) has a current Sloan Ratio % of 10.53%. The stock's GF Value™ is BAM1.31, compared to a current price of BAM1.14 — trading 13% below its estimated fair value. The current Sloan Ratio % is 10.53%. Hypo Alpe-Adria Bank AD's overall GF Score™ is 18/100 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 Hypo Alpe-Adria Bank AD (XBLB:KRLB-R-A), the current Sloan Ratio % is 10.53% 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 Hypo Alpe-Adria Bank AD (XBLB:KRLB-R-A) Overvalued in 2026?
Based on GuruFocus' analysis, Hypo Alpe-Adria Bank AD stock appears to be undervalued.
The current stock price of BAM1.14 is trading 13% below its estimated GF Value™ of BAM1.31.
Key valuation signals for XBLB:KRLB-R-A:
Sloan Ratio %: 10.53%
GF Value™: BAM1.31 vs. price of BAM1.14 (13% below fair value)
No single metric tells the full story. See the XBLB:KRLB-R-A stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hypo Alpe-Adria Bank AD is a bank. It is engaged in providing financial products and services. The company's operating segment includes Consumer; SME Business; Mortgage; Large Corporates; Public Finance; and Corporate Center. It offers products and services including loans, leasing, savings, currency exchange, mobile banking, advisory services, deposits, and investment banking services. It generates the majority of its revenue from the Consumer segment.
18GF Score
Get the complete analysis for XBLB:KRLB-R-A
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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