FUSB (First US Bancshares) Change In Receivables: $-0.20 Mil (TTM As of Mar. 2026)

What is First US Bancshares Change In Receivables?

First US Bancshares FUSB 63 Change In Receivables is $-0.20 Mil as of Mar. 2026. GuruFocus rates FUSB with a GF Score™ of 63/100 and a GF Value™ of $12.84 (Modestly Overvalued). The stock has 6 warning signs investors should review.

First US Bancshares's change in receivables for the quarter that ended in Mar. 2026 was $-0.05 Mil. It means First US Bancshares's Accounts Receivable increased by $0.05 Mil from Dec. 2025 to Mar. 2026 .

First US Bancshares's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.33 Mil. It means First US Bancshares's Accounts Receivable increased by $0.33 Mil from Dec. 2024 to Dec. 2025 .

First US Bancshares's Accounts Receivable for the quarter that ended in Mar. 2026 was $3.96 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. First US Bancshares's Days Sales Outstanding for the three months ended in Mar. 2026 was 35.96.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. First US Bancshares's liquidation value for the three months ended in Mar. 2026 was $-980.66 Mil.

First US Bancshares (NAS:FUSB) 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.

First US Bancshares's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	3.963	/	10.055	*	91
=	35.96

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

First US Bancshares'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)
=	76.965	-	1060.602	+	0.75 * 3.963	+	0.5 * 0
=	-980.66

* 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.

First US Bancshares Change In Receivables Related Terms

First US Bancshares Change In Receivables Historical Data

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The historical data trend for First US Bancshares's Change In Receivables can be seen below:

First US Bancshares Change In Receivables Chart

First US Bancshares Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Change In Receivables

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0.25

-0.46

-0.97

0.39

-0.33

First US Bancshares 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															-0.18	-0.10	-0.06	0.01	-0.05

63GF Score

First US Bancshares Inc FUSB

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

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First US Bancshares 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 $-0.20 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of $-0.20 Mil mean?

First US Bancshares (FUSB) has a Change In Receivables of $-0.20 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for First US Bancshares and its competitors.

Is First US Bancshares' Change In Receivables too high?

First US Bancshares' current Change In Receivables is $-0.20 Mil. Overall, First US Bancshares has a GF Score™ of 63/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.

How does First US Bancshares' Change In Receivables compare to SSBI and CBKM?

First US Bancshares' Change In Receivables of $-0.20 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 First US Bancshares and its competitors. First US Bancshares's current Change In Receivables is $-0.20 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is First US Bancshares stock overvalued right now?

Based on GuruFocus' analysis, First US Bancshares (FUSB) is currently considered Modestly Overvalued. The stock's GF Value™ is $12.84, compared to a current price of $16.50 — trading 28.5% above its estimated fair value. The current Change In Receivables is $-0.20 Mil. First US Bancshares' overall GF Score™ is 63/100 with 6 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 First US Bancshares (FUSB), the current Change In Receivables is $-0.20 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 First US Bancshares (FUSB) Overvalued in 2026?

Based on GuruFocus' analysis, First US Bancshares stock appears to be overvalued. The current stock price of $16.50 is trading 28.5% above its estimated GF Value™ of $12.84. GuruFocus considers First US Bancshares to be Modestly Overvalued.

Key valuation signals for FUSB:

Change In Receivables: $-0.20 Mil
GF Value™: $12.84 vs. price of $16.50 (28.5% above fair value)
GF Score™: 63/100 with 6 warning signs

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

First US Bancshares Business Description

Industry Financial Services Banks

Comparable Companies SSBI CBKM PBKC UBCP BSFO STBK FDVA JBTC FNWB USMT SGX:D05 SHSE:600036 MIL:UCG XPAR:BNP NSE:HDFCBANK MIL:ISP TSE:8411 SAU:1120 NSE:ICICIBANK NSE:SBIN

Other Exchanges UNE:Germany

Address 3291 U.S. Highway 280, Suite 100, Birmingham, AL, USA, 35243

Website https://www.fusb.com

First US Bancshares Inc is a bank holding company. The Bank conducts general commercial banking business and offers banking services such as demand, savings, individual retirement accounts, and time deposits, personal and commercial loans, safe deposit box services, and remote deposit capture. The Bank provides a range of commercial banking services to small and medium-sized businesses, property managers, business executives, professionals, and other individuals.

63GF Score

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

$16.50

Price

$12.84

GF Value

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