CBAF (Citba Financial) Change In Receivables: $0.00 Mil (TTM As of Mar. 2026)

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CBAF Citba Financial Corp CBAF
72 GF Score
Price $38.00
GF Value $31.92
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Citba Financial Change In Receivables?

Citba Financial CBAF +1.60% 72 Change In Receivables is $0.00 Mil as of Mar. 2026. GuruFocus rates CBAF with a GF Score™ of 72/100 and a GF Value™ of $31.92 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Citba Financial's change in receivables for the quarter that ended in Mar. 2026 was $0.00 Mil. It means Citba Financial's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

Citba Financial's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.28 Mil. It means Citba Financial's Accounts Receivable increased by $0.28 Mil from Dec. 2024 to Dec. 2025 .

Citba Financial's Accounts Receivable for the quarter that ended in Mar. 2026 was $3.27 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. Citba Financial's Days Sales Outstanding for the three months ended in Mar. 2026 was 45.91.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Citba Financial's liquidation value for the three months ended in Mar. 2026 was $-406.47 Mil.

Citba Financial  (OTCPK:CBAF) 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.

Citba 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
=3.267/6.493*91
=45.91

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

Citba 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)
=226.89-635.815+0.75 * 3.267+0.5 * 0
=-406.47

* 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.

Citba Financial Change In Receivables Related Terms

Citba Financial Change In Receivables Historical Data

* Premium members only.

The historical data trend for Citba 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.

Citba Financial Change In Receivables Chart

Citba 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 0.14 -0.78 -0.60 0.04 -0.28

Citba Financial Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.00 0.00 0.00 0.00 0.00
CBAF
72GF Score
Citba Financial Corp CBAF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Citba 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 $0.00 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 $0.00 Mil mean?
Citba Financial (CBAF) has a Change In Receivables of $0.00 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Citba Financial and its competitors.
Is Citba Financial's Change In Receivables too high?
Citba Financial's current Change In Receivables is $0.00 Mil. Overall, Citba Financial has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Citba Financial's Change In Receivables compare to LFGP and CEFC?
Citba Financial's Change In Receivables 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 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 Citba Financial and its competitors. Citba Financial's current Change In Receivables 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 Citba Financial stock overvalued right now?
Based on GuruFocus' analysis, Citba Financial (CBAF) is currently considered Modestly Overvalued. The stock's GF Value™ is $31.92, compared to a current price of $38.00 — trading 19% above its estimated fair value. The current Change In Receivables is $0.00 Mil. Citba Financial's overall GF Score™ is 72/100 with 4 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 Citba Financial (CBAF), the current Change In Receivables is $0.00 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 Citba Financial (CBAF) Overvalued in 2026?

Based on GuruFocus' analysis, Citba Financial stock appears to be overvalued. The current stock price of $38.00 is trading 19% above its estimated GF Value™ of $31.92. GuruFocus considers Citba Financial to be Modestly Overvalued.

Key valuation signals for CBAF:

  • Change In Receivables: $0.00 Mil
  • GF Value™: $31.92 vs. price of $38.00 (19% above fair value)
  • GF Score™: 72/100 with 4 warning signs

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

Citba Financial Business Description

Address 33 North Indiana Street, P.O. Box 789, Mooresville, IN, USA, 46158-0007
Citba Financial Corp is a bank holding company engaged in the ownership and management of the Bank, which operates under a state bank charter and provides full banking services. The Bank generates commercial, mortgage, and consumer loans and receives deposits mainly from customers in Morgan County, Indiana, and surrounding counties, with loans generally secured by real property, consumer, and business assets. The Company earns revenue from interest and dividends on loans, investment securities, and other financial instruments, deposit-related fees such as account maintenance, overdrafts, ATM and wire transfers, and interchange fees from debit and credit card transactions recognized daily.
72GF Score

Get the complete analysis for CBAF

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

$38.00
Price
$31.92
GF Value