NEFB (Neffs Bancorp) Change In Receivables: $-0.04 Mil (TTM As of Dec. 2025)

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.

NEFB Neffs Bancorp Inc NEFB
57 GF Score
Price $388.00
GF Value $273.67
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Neffs Bancorp Change In Receivables?

Neffs Bancorp NEFB 57 Change In Receivables is $-0.04 Mil as of Dec. 2025. GuruFocus rates NEFB with a GF Score™ of 57/100 and a GF Value™ of $273.67 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Neffs Bancorp's change in receivables for the quarter that ended in Dec. 2025 was $-0.04 Mil. It means Neffs Bancorp's Accounts Receivable increased by $0.04 Mil from Dec. 2024 to Dec. 2025 .

Neffs Bancorp's change in receivables for the fiscal year that ended in Dec. 2025 was $-0.04 Mil. It means Neffs Bancorp's Accounts Receivable increased by $0.04 Mil from Dec. 2024 to Dec. 2025 .

Neffs Bancorp'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. Neffs Bancorp'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. Neffs Bancorp's liquidation value for the six months ended in Dec. 2025 was $-393.87 Mil.


Neffs Bancorp  (OTCPK:NEFB) 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.

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

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0/11.383*91
=0.00

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

Neffs Bancorp'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)
=5.129-398.997+0.75 * 0+0.5 * 0
=-393.87

* 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.


Neffs Bancorp Change In Receivables Related Terms


Neffs Bancorp Change In Receivables Historical Data

* Premium members only.

The historical data trend for Neffs Bancorp'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.

Neffs Bancorp Change In Receivables Chart

Neffs Bancorp Annual Data
Trend Dec08 Dec09 Dec10 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.09 -0.22 -0.05 -0.04 -0.04

Neffs Bancorp Semi-Annual Data
Dec05 Dec06 Dec07 Dec08 Dec09 Dec10 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 -0.09 -0.22 -0.05 -0.04 -0.04
NEFB
57GF Score
Neffs Bancorp Inc NEFB
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Neffs Bancorp 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 $-0.04 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 $-0.04 Mil mean?
Neffs Bancorp (NEFB) has a Change In Receivables of $-0.04 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Neffs Bancorp and its competitors.
Is Neffs Bancorp's Change In Receivables too high?
Neffs Bancorp's current Change In Receivables is $-0.04 Mil. Overall, Neffs Bancorp has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Neffs Bancorp's Change In Receivables compare to INFT and KEFI?
Neffs Bancorp's Change In Receivables of $-0.04 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 Neffs Bancorp and its competitors. Neffs Bancorp's current Change In Receivables is $-0.04 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Neffs Bancorp stock overvalued right now?
Based on GuruFocus' analysis, Neffs Bancorp (NEFB) is currently considered Significantly Overvalued. The stock's GF Value™ is $273.67, compared to a current price of $388.00 — trading 41.8% above its estimated fair value. The current Change In Receivables is $-0.04 Mil. Neffs Bancorp's overall GF Score™ is 57/100 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 Neffs Bancorp (NEFB), the current Change In Receivables is $-0.04 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 Neffs Bancorp (NEFB) Overvalued in 2026?

Based on GuruFocus' analysis, Neffs Bancorp stock appears to be overvalued. The current stock price of $388.00 is trading 41.8% above its estimated GF Value™ of $273.67. GuruFocus considers Neffs Bancorp to be Significantly Overvalued.

Key valuation signals for NEFB:

  • Change In Receivables: $-0.04 Mil
  • GF Value™: $273.67 vs. price of $388.00 (41.8% above fair value)
  • GF Score™: 57/100 with 6 warning signs

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


Neffs Bancorp Business Description

Address 5629 Route 873, P.O. Box 10, Neffs, PA, USA, 18065
Neffs Bancorp Inc provides a full range of financial services to individuals, small businesses and corporate customers. The Bank's primary deposits are checking accounts, savings accounts and certificates of deposit. The bank offers personal banking and commercial banking services. The primary source of revenue is interest and fees earned from providing residential mortgages, consumer loans and commercial loans to customers located within the Lehigh Valley of Pennsylvania.
57GF Score

Get the complete analysis for NEFB

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

$388.00
Price
$273.67
GF Value