BEOB (BEO Bancorp OR) Change In Receivables: $-0.63 Mil (TTM As of Dec. 2025)

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BEOB BEO Bancorp OR BEOB
72 GF Score
Price $64.49
GF Value $48.11
Valuation Significantly Overvalued
! 1 Warning Sign
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What is BEO Bancorp OR Change In Receivables?

BEO Bancorp OR BEOB 72 Change In Receivables is $-0.63 Mil as of Dec. 2025. GuruFocus rates BEOB with a GF Score™ of 72/100 and a GF Value™ of $48.11 (Significantly Overvalued). The stock has 1 warning sign investors should review.

BEO Bancorp OR's change in receivables for the quarter that ended in Dec. 2025 was $-0.63 Mil. It means BEO Bancorp OR's Accounts Receivable increased by $0.63 Mil from Dec. 2024 to Dec. 2025 .

BEO Bancorp OR's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.63 Mil. It means BEO Bancorp OR's Accounts Receivable increased by $0.63 Mil from Dec. 2024 to Dec. 2025 .

BEO Bancorp OR's Accounts Receivable for the quarter that ended in Dec. 2025 was $0.00 Mil.

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 Receivable are being managed. BEO Bancorp OR's Days Sales Outstanding for the six months ended in Dec. 2025 was 0.00.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. BEO Bancorp OR's liquidation value for the six months ended in Dec. 2025 was $-755.61 Mil.

BEO Bancorp OR  (OTCPK:BEOB) Change In Receivables 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 Receivable are being managed.

BEO Bancorp OR's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/53.527*91
=0.00

2. In Ben Graham's calculation of liquidation value, BEO Bancorp OR's accounts receivable are only considered to be worth 75% of book value:

BEO Bancorp OR's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=106.79-862.399+0.75 * 0+0.5 * 0
=-755.61

* 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.

BEO Bancorp OR Change In Receivables Related Terms

BEO Bancorp OR Change In Receivables Historical Data

* Premium members only.

The historical data trend for BEO Bancorp OR's Change In Receivables 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.

BEO Bancorp OR Change In Receivables Chart

BEO Bancorp OR Annual Data
Trend Dec04 Dec05 Dec06 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.31 -1.78 -1.96 -1.50 -0.63

BEO Bancorp OR Semi-Annual Data
Dec03 Dec04 Dec05 Dec06 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.31 -1.78 -1.96 -1.50 -0.63
BEOB
72GF Score
BEO Bancorp OR BEOB
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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BEO Bancorp OR Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

For stock reported annually, GuruFocus uses latest annual data as the TTM data. Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 was $-0.63 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $-0.63 Mil mean?
BEO Bancorp OR (BEOB) has a Change In Receivables of $-0.63 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for BEO Bancorp OR and its competitors.
Is BEO Bancorp OR's Change In Receivables too high?
BEO Bancorp OR's current Change In Receivables is $-0.63 Mil. Overall, BEO Bancorp OR has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BEO Bancorp OR's Change In Receivables compare to ENBP and NODB?
BEO Bancorp OR's Change In Receivables of $-0.63 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 Change In Receivables for a Banks company?
A good Change In Receivables depends on the Banks industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for BEO Bancorp OR and its competitors. BEO Bancorp OR's current Change In Receivables is $-0.63 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BEO Bancorp OR stock overvalued right now?
Based on GuruFocus' analysis, BEO Bancorp OR (BEOB) is currently considered Significantly Overvalued. The stock's GF Value™ is $48.11, compared to a current price of $64.49 — trading 34% above its estimated fair value. The current Change In Receivables is $-0.63 Mil. BEO Bancorp OR's overall GF Score™ is 72/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For BEO Bancorp OR (BEOB), the current Change In Receivables is $-0.63 Mil 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 BEO Bancorp OR (BEOB) Overvalued in 2026?

Based on GuruFocus' analysis, BEO Bancorp OR stock appears to be overvalued. The current stock price of $64.49 is trading 34% above its estimated GF Value™ of $48.11. GuruFocus considers BEO Bancorp OR to be Significantly Overvalued.

Key valuation signals for BEOB:

  • Change In Receivables: $-0.63 Mil
  • GF Value™: $48.11 vs. price of $64.49 (34% above fair value)
  • GF Score™: 72/100 with 1 warning sign

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

BEO Bancorp OR Business Description

Address 250 NW Gale Street, PO Box 39, Heppner, OR, USA, 97836
BEO Bancorp OR provides commercial and consumer financing, banking, and mortgage lending, and other services in Northeastern Oregon and Southeastern Washington. Its activities include the usual lending and deposit functions of a commercial bank: commercial, agricultural, real estate, installment, credit card, and mortgage loans; checking, money market, time deposit, and savings accounts; internet banking and bill payment; automated teller machines and safe deposit facilities. Additionally, the Bank originates and sells mortgage loans into the secondary market.
72GF Score

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

$64.49
Price
$48.11
GF Value