BOKF (BOK Financial) Change In Receivables: $-139 Mil (TTM As of Mar. 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.

BOKF BOK Financial Corp BOKF
76 GF Score
Price $141.26
GF Value $120.37
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is BOK Financial Change In Receivables?

BOK Financial BOKF +0.16% 76 Change In Receivables is $-139 Mil as of Mar. 2026. GuruFocus rates BOKF with a GF Score™ of 76/100 and a GF Value™ of $120.37 (Modestly Overvalued). The stock has 7 warning signs investors should review.

BOK Financial's change in receivables for the quarter that ended in Mar. 2026 was $-73 Mil. It means BOK Financial's Accounts Receivable increased by $73 Mil from Dec. 2025 to Mar. 2026 .

BOK Financial's change in receivables for the fiscal year that ended in Dec. 2025 was $-62 Mil. It means BOK Financial's Accounts Receivable increased by $62 Mil from Dec. 2024 to Dec. 2025 .

BOK Financial's Accounts Receivable for the quarter that ended in Mar. 2026 was $273 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. BOK Financial's Days Sales Outstanding for the three months ended in Mar. 2026 was 45.88.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. BOK Financial's liquidation value for the three months ended in Mar. 2026 was $-32,629 Mil.


BOK Financial  (NAS:BOKF) 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.

BOK Financial's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=272.54/542.065*91
=45.88

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

BOK Financial's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=14951.972-47785.339+0.75 * 272.54+0.5 * 0
=-32,629

* 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.


BOK Financial Change In Receivables Related Terms


BOK Financial Change In Receivables Historical Data

* Premium members only.

The historical data trend for BOK Financial'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.

BOK Financial Change In Receivables Chart

BOK Financial Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 39.18 -34.30 -316.82 321.95 -61.53

BOK Financial Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Change In Receivables 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 -81.34 29.98 -14.50 -73.07 0.00
BOKF
76GF Score
BOK Financial Corp BOKF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

BOK Financial 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.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-139 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 $-139 Mil mean?
BOK Financial (BOKF) has a Change In Receivables of $-139 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for BOK Financial and its competitors.
Is BOK Financial's Change In Receivables too high?
BOK Financial's current Change In Receivables is $-139 Mil. Overall, BOK Financial has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BOK Financial's Change In Receivables compare to PB and CBSH?
BOK Financial's Change In Receivables of $-139 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 BOK Financial and its competitors. BOK Financial's current Change In Receivables is $-139 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BOK Financial stock overvalued right now?
Based on GuruFocus' analysis, BOK Financial (BOKF) is currently considered Modestly Overvalued. The stock's GF Value™ is $120.37, compared to a current price of $141.26 — trading 17.4% above its estimated fair value. The current Change In Receivables is $-139 Mil. BOK Financial's overall GF Score™ is 76/100 with 7 warning signs 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 BOK Financial (BOKF), the current Change In Receivables is $-139 Mil as of Mar. 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 BOK Financial (BOKF) Overvalued in 2026?

Based on GuruFocus' analysis, BOK Financial stock appears to be overvalued. The current stock price of $141.26 is trading 17.4% above its estimated GF Value™ of $120.37. GuruFocus considers BOK Financial to be Modestly Overvalued.

Key valuation signals for BOKF:

  • Change In Receivables: $-139 Mil
  • GF Value™: $120.37 vs. price of $141.26 (17.4% above fair value)
  • GF Score™: 76/100 with 7 warning signs

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


BOK Financial Business Description

Other Exchanges BJR:Germany
Address Boston Avenue at Second Street, Bank of Oklahoma Tower, Tulsa, OK, USA, 74172
BOK Financial Corp is a financial institution based in Oklahoma that offers a broad range of nationally competitive financial products and services. The company operates through three main segments: Commercial Banking, Consumer Banking, and Wealth Management. Commercial Banking provides lending, treasury and cash management, and risk management services, and includes the TransFund EFT network. Consumer Banking focuses on retail lending, deposit services, and mortgage loan origination and servicing. Wealth Management engages mainly in brokerage and trading activities, particularly in U.S. government agency mortgage-backed securities and related derivatives. The company generates the majority of its revenue from the Commercial Banking segment.
76GF Score

Get the complete analysis for BOKF

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

$141.26
Price
$120.37
GF Value