Norfolk Southern (HAM:NFS) Current Accrued Expense: €0 Mil (As of Jun. 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.

HAM:NFS Norfolk Southern Corp HAM:NFS
88 GF Score
Price €289.20
GF Value €229.49
! 8 Warning Signs
View Full Analysis

What is Norfolk Southern Current Accrued Expense?

Norfolk Southern HAM:NFS -0.31% 88 Current Accrued Expense is €0 Mil as of Jun. 2026. GuruFocus rates HAM:NFS with a GF Score™ of 88/100 and a GF Value™ of €229.49. The stock has 8 warning signs investors should review.

Norfolk Southern's Current Accrued Expense for the quarter that ended in Jun. 2026 was €0 Mil.

Norfolk Southern's quarterly Current Accrued Expense declined from Dec. 2025 (€170 Mil) to Mar. 2026 (€0 Mil) but then stayed the same from Mar. 2026 (€0 Mil) to Jun. 2026 (€0 Mil).

Norfolk Southern's annual Current Accrued Expense increased from Dec. 2023 (€177 Mil) to Dec. 2024 (€195 Mil) but then declined from Dec. 2024 (€195 Mil) to Dec. 2025 (€170 Mil).

Norfolk Southern Current Accrued Expense Related Terms

Norfolk Southern Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for Norfolk Southern's Current Accrued Expense 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.

Norfolk Southern Current Accrued Expense Chart

Norfolk Southern Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 132.75 148.21 176.98 194.82 169.95

Norfolk Southern Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Current Accrued Expense 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 0.00 169.95 0.00 0.00
HAM:NFS
88GF Score
Norfolk Southern Corp HAM:NFS
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Norfolk Southern Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of €0 Mil mean?
Norfolk Southern (HAM:NFS) has a Current Accrued Expense of €0 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Norfolk Southern and its competitors.
Is Norfolk Southern's Current Accrued Expense too high?
Norfolk Southern's current Current Accrued Expense is €0 Mil. Overall, Norfolk Southern has a GF Score™ of 88/100, reflecting its overall financial health beyond just this single metric.
How does Norfolk Southern's Current Accrued Expense compare to CSX and WAB?
Norfolk Southern's Current Accrued Expense of €0 Mil can be compared against companies in the Transportation industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Transportation company?
A good Current Accrued Expense depends on the Transportation industry context. However, Current Accrued Expense 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 Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Norfolk Southern and its competitors. Norfolk Southern's current Current Accrued Expense is €0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Norfolk Southern stock overvalued right now?
Norfolk Southern (HAM:NFS) has a current Current Accrued Expense of €0 Mil. The stock's GF Value™ is €229.49, compared to a current price of €289.20 — trading 26% above its estimated fair value. The current Current Accrued Expense is €0 Mil. Norfolk Southern's overall GF Score™ is 88/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Norfolk Southern (HAM:NFS), the current Current Accrued Expense is €0 Mil as of Jun. 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 Norfolk Southern (HAM:NFS) Overvalued in 2026?

Based on GuruFocus' analysis, Norfolk Southern stock appears to be overvalued. The current stock price of €289.20 is trading 26% above its estimated GF Value™ of €229.49.

Key valuation signals for HAM:NFS:

  • Current Accrued Expense: €0 Mil
  • GF Value™: €229.49 vs. price of €289.20 (26% above fair value)
  • GF Score™: 88/100 with 8 warning signs

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

Norfolk Southern Business Description

Address 650 West Peachtree Street NW, Atlanta, GA, USA, 30308-1925
Class I railroad Norfolk Southern operates in the Eastern United States. On more than 20,000 miles of track, the rail hauls shipments of coal, intermodal traffic, and a diverse mix of automotive, agricultural, metal, chemical, and forest products.
88GF Score

Get the complete analysis for HAM:NFS

Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€289.20
Price
€229.49
GF Value