CBFC (CNB Financial Services) Change In Receivables: $-0.55 Mil (TTM As of Dec. 2025)

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CBFC CNB Financial Services Inc CBFC
65 GF Score
Price $50.00
GF Value $41.00
! 7 Warning Signs
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What is CNB Financial Services Change In Receivables?

CNB Financial Services CBFC 65 Change In Receivables is $-0.55 Mil as of Dec. 2025. GuruFocus rates CBFC with a GF Score™ of 65/100 and a GF Value™ of $41.00. The stock has 7 warning signs investors should review.

CNB Financial Services's change in receivables for the quarter that ended in Dec. 2025 was $-0.55 Mil. It means CNB Financial Services's Accounts Receivable increased by $0.55 Mil from Dec. 2024 to Dec. 2025 .

CNB Financial Services's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.55 Mil. It means CNB Financial Services's Accounts Receivable increased by $0.55 Mil from Dec. 2024 to Dec. 2025 .

CNB Financial Services'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. CNB Financial Services'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. CNB Financial Services's liquidation value for the six months ended in Dec. 2025 was $-726.99 Mil.

CNB Financial Services  (OTCPK:CBFC) 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.

CNB Financial Services's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/25.478*91
=0.00

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

CNB Financial Services'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)
=11.124-738.111+0.75 * 0+0.5 * 0
=-726.99

* 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.

CNB Financial Services Change In Receivables Related Terms

CNB Financial Services Change In Receivables Historical Data

* Premium members only.

The historical data trend for CNB Financial Services'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.

CNB Financial Services Change In Receivables Chart

CNB Financial Services 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 0.01 -0.50 -0.26 -0.05 -0.55

CNB Financial Services Semi-Annual Data
Dec05 Dec06 Dec07 Dec08 Dec09 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.01 -0.50 -0.26 -0.05 -0.55
CBFC
65GF Score
CNB Financial Services Inc CBFC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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CNB Financial Services 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 $-0.55 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 $-0.55 Mil mean?
CNB Financial Services (CBFC) has a Change In Receivables of $-0.55 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for CNB Financial Services and its competitors.
Is CNB Financial Services' Change In Receivables too high?
CNB Financial Services' current Change In Receivables is $-0.55 Mil. Overall, CNB Financial Services has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does CNB Financial Services' Change In Receivables compare to GWBK and MKIN?
CNB Financial Services' Change In Receivables of $-0.55 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 CNB Financial Services and its competitors. CNB Financial Services's current Change In Receivables is $-0.55 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CNB Financial Services stock overvalued right now?
CNB Financial Services (CBFC) has a current Change In Receivables of $-0.55 Mil. The stock's GF Value™ is $41.00, compared to a current price of $50.00 — trading 22% above its estimated fair value. The current Change In Receivables is $-0.55 Mil. CNB Financial Services' overall GF Score™ is 65/100 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 CNB Financial Services (CBFC), the current Change In Receivables is $-0.55 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 CNB Financial Services (CBFC) Overvalued in 2026?

Based on GuruFocus' analysis, CNB Financial Services stock appears to be overvalued. The current stock price of $50.00 is trading 22% above its estimated GF Value™ of $41.00.

Key valuation signals for CBFC:

  • Change In Receivables: $-0.55 Mil
  • GF Value™: $41.00 vs. price of $50.00 (22% above fair value)
  • GF Score™: 65/100 with 7 warning signs

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

CNB Financial Services Business Description

Address 101 S. Washington Street, Berkeley Springs, WV, USA, 25411
CNB Financial Services Inc operates as the bank holding company for CNB Bank, Inc, which is a full-service commercial bank conducting general banking and trust activities through various full-service offices and automated teller machines located in Morgan and Berkeley Counties, West Virginia, and Washington County, Maryland, among others. The sources of revenue for the Bank are interest income from loans and investments, and non-interest income. The company has the following portfolios: Construction, land, and Residential properties, Non-farm nonresidential properties, Commercial and industrial loans, Consumer loans, and Leases.
65GF Score

Get the complete analysis for CBFC

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

$50.00
Price
$41.00
GF Value