CBK (Commercial Bancgroup) Accounts Receivable: $7.13 Mil (As of Jun. 2026)

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CBK Commercial Bancgroup Inc CBK
10 GF Score
Price $33.84
! 5 Warning Signs
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What is Commercial Bancgroup Accounts Receivable?

Commercial Bancgroup CBK +0.09% 10 Accounts Receivable is $7.13 Mil as of Jun. 2026. GuruFocus rates CBK with a GF Score™ of 10/100. The stock has 5 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Commercial Bancgroup's accounts receivables for the quarter that ended in Jun. 2026 was $7.13 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Commercial Bancgroup's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 26.95.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Commercial Bancgroup's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-133.70.


Commercial Bancgroup Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Commercial Bancgroup's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=7.129/24.136*91
=26.95

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Commercial Bancgroup's accounts receivable are only considered to be worth 75% of book value:

Commercial Bancgroup's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(236.825+0.75 * 7.129+0.5 * 0-2073.966
-0-0)/13.701
=-133.70

* 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.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Commercial Bancgroup Accounts Receivable Related Terms


Commercial Bancgroup Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Commercial Bancgroup's Accounts Receivable 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.

Commercial Bancgroup Accounts Receivable Chart

Commercial Bancgroup Annual Data
Trend Dec23 Dec24 Dec25
Accounts Receivable
8.24 7.19 7.45

Commercial Bancgroup Quarterly Data
Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 7.08 7.10 7.45 7.64 7.13
CBK
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Commercial Bancgroup Inc CBK
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Commercial Bancgroup Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $7.13 Mil mean?
Commercial Bancgroup (CBK) has a Accounts Receivable of $7.13 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Commercial Bancgroup and its competitors.
Is Commercial Bancgroup's Accounts Receivable too high?
Commercial Bancgroup's current Accounts Receivable is $7.13 Mil. Overall, Commercial Bancgroup has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Commercial Bancgroup's Accounts Receivable compare to FRBA and GBFH?
Commercial Bancgroup's Accounts Receivable of $7.13 Mil 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 Accounts Receivable for a Banks company?
A good Accounts Receivable depends on the Banks industry context. However, Accounts Receivable 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 Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Commercial Bancgroup and its competitors. Commercial Bancgroup's current Accounts Receivable is $7.13 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Commercial Bancgroup stock overvalued right now?
Commercial Bancgroup (CBK) has a current Accounts Receivable of $7.13 Mil. The current Accounts Receivable is $7.13 Mil. Commercial Bancgroup's overall GF Score™ is 10/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Commercial Bancgroup (CBK), the current Accounts Receivable is $7.13 Mil as of Jun. 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.

Commercial Bancgroup Business Description

Address 6710 Cumberland Gap Parkway, Harrogate, TN, USA, 37752
Commercial Bancgroup Inc is a bank holding company. Through its subsidiary, it operates as a full-service community banking institution offering traditional consumer and commercial products and services to businesses and individuals in select markets in Kentucky, North Carolina, and Tennessee. In Tennessee, its service areas include the metropolitan statistical areas of Nashville Davidson, Murfreesboro, Franklin, Knoxville, and the Tri Cities region of Kingsport, Bristol, and Johnson City, as well as Claiborne County, Cocke County, Union County, Hamblen County, and their surrounding areas.
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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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