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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, Banque Internationale Arabe de Tunisie has a Sloan Ratio of -1.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Banque Internationale Arabe de Tunisie (XTUN:BIAT) 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, Banque Internationale Arabe de Tunisie has a Sloan Ratio of -1.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Banque Internationale Arabe de Tunisie Sloan Ratio % Related Terms
Banque Internationale Arabe de Tunisie 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.
Banque Internationale Arabe de Tunisie Sloan Ratio % Chart
Banque Internationale Arabe de Tunisie Annual Data
For the Banks - Regional subindustry, Banque Internationale Arabe de Tunisie'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.
Banque Internationale Arabe de Tunisie Sloan Ratio % vs Banks Industry
Banque Internationale Arabe de Tunisie 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.
* 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.
Banque Internationale Arabe de Tunisie (XTUN:BIAT) has a Sloan Ratio % of -1.57% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Banque Internationale Arabe de Tunisie and its competitors.
Is Banque Internationale Arabe de Tunisie's Sloan Ratio % too high?
Banque Internationale Arabe de Tunisie's current Sloan Ratio % is -1.57%. Overall, Banque Internationale Arabe de Tunisie has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Banque Internationale Arabe de Tunisie's Sloan Ratio % compare to USB?
Banque Internationale Arabe de Tunisie's Sloan Ratio % of -1.57% 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 Banque Internationale Arabe de Tunisie and its competitors. Banque Internationale Arabe de Tunisie's current Sloan Ratio % is -1.57%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Banque Internationale Arabe de Tunisie stock overvalued right now?
Based on GuruFocus' analysis, Banque Internationale Arabe de Tunisie (XTUN:BIAT) is currently considered Significantly Overvalued. The stock's GF Value™ is TND97.22, compared to a current price of TND161.40 — trading 66% above its estimated fair value. The current Sloan Ratio % is -1.57%. Banque Internationale Arabe de Tunisie's overall GF Score™ is 71/100 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 Banque Internationale Arabe de Tunisie (XTUN:BIAT), the current Sloan Ratio % is -1.57% 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 Banque Internationale Arabe de Tunisie (XTUN:BIAT) Overvalued in 2026?
Based on GuruFocus' analysis, Banque Internationale Arabe de Tunisie stock appears to be overvalued.
The current stock price of TND161.40 is trading 66% above its estimated GF Value™ of TND97.22.
GuruFocus considers Banque Internationale Arabe de Tunisie to be Significantly Overvalued.
Key valuation signals for XTUN:BIAT:
Sloan Ratio %: -1.57%
GF Value™: TND97.22 vs. price of TND161.40 (66% above fair value)
No single metric tells the full story. See the XTUN:BIAT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Banque Internationale Arabe de Tunisie SA is a Tunisia-based banking services provider. The crux of its operations involves Retail Banking and Funding and Investment Banking Business. Under the Retail Banking umbrella, it provides deposit products and loans to individuals, and institutions in agriculture and fishing, industry, construction, olive oil, trading, tourism, transport, telecom, service, and other sectors. The Investment Banking services include corporate finance, venture capital, a securities portfolio and financial holdings management, asset management, and debt recovery. The bank generates a majority of its revenue in the form of interest income.
71GF Score
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