Virginia National Bankshares (FRA:71F) Accounts Receivable: €0.00 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

FRA:71F Virginia National Bankshares Corp FRA:71F
65 GF Score
Price €37.20
GF Value €31.60
! 4 Warning Signs
View Full Analysis

What is Virginia National Bankshares Accounts Receivable?

Virginia National Bankshares FRA:71F +1.09% 65 Accounts Receivable is €0.00 Mil as of Jun. 2026. GuruFocus rates FRA:71F with a GF Score™ of 65/100 and a GF Value™ of €31.60. The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Virginia National Bankshares's accounts receivables for the quarter that ended in Jun. 2026 was €0.00 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Virginia National Bankshares's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 0.00.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Virginia National Bankshares's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was €-191.01.


Virginia National Bankshares 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.

Virginia National Bankshares's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/13.122*91
=0.00

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

Virginia National Bankshares'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)
=(216.949+0.75 * 0+0.5 * 0-1252.968
-0-0)/5.424
=-191.01

* 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.


Virginia National Bankshares Accounts Receivable Related Terms


Virginia National Bankshares Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Virginia National Bankshares'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.

Virginia National Bankshares Accounts Receivable Chart

Virginia National Bankshares Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Virginia National Bankshares Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
FRA:71F
65GF Score
Virginia National Bankshares Corp FRA:71F
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Virginia National Bankshares 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 €0.00 Mil mean?
Virginia National Bankshares (FRA:71F) has a Accounts Receivable of €0.00 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Virginia National Bankshares and its competitors.
Is Virginia National Bankshares' Accounts Receivable too high?
Virginia National Bankshares' current Accounts Receivable is €0.00 Mil. Overall, Virginia National Bankshares has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Virginia National Bankshares' Accounts Receivable compare to FFMH and FFBB?
Virginia National Bankshares' Accounts Receivable of €0.00 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 Virginia National Bankshares and its competitors. Virginia National Bankshares's current Accounts Receivable is €0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Virginia National Bankshares stock overvalued right now?
Virginia National Bankshares (FRA:71F) has a current Accounts Receivable of €0.00 Mil. The stock's GF Value™ is €31.60, compared to a current price of €37.20 — trading 17.7% above its estimated fair value. The current Accounts Receivable is €0.00 Mil. Virginia National Bankshares' overall GF Score™ is 65/100 with 4 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 Virginia National Bankshares (FRA:71F), the current Accounts Receivable is €0.00 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.

Is Virginia National Bankshares (FRA:71F) Overvalued in 2026?

Based on GuruFocus' analysis, Virginia National Bankshares stock appears to be overvalued. The current stock price of €37.20 is trading 17.7% above its estimated GF Value™ of €31.60.

Key valuation signals for FRA:71F:

  • Accounts Receivable: €0.00 Mil
  • GF Value™: €31.60 vs. price of €37.20 (17.7% above fair value)
  • GF Score™: 65/100 with 4 warning signs

No single metric tells the full story. See the FRA:71F stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Virginia National Bankshares Business Description

Other Exchanges VABK:USA
Address 404 People Place, Charlottesville, VA, USA, 22911
Virginia National Bankshares Corp is a bank holding company engaged in commercial and retail banking. The bank offers a range of banking and related financial services, including checking accounts, negotiable order of withdrawal accounts, money market deposit accounts, certificates of deposit, individual retirement accounts, and other depository services. Its segments include the Bank, VNB Trust and Estate Services, and Masonry Capital. The Bank's commercial banking activities involve making loans, taking deposits, and offering related services to individuals, businesses, and charitable organizations.
65GF Score

Get the complete analysis for FRA:71F

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€37.20
Price
€31.60
GF Value