Question 1

What is First Business Financial Services's accrued expenses?

Accepted Answer

First Business Financial Services (FBIZ) reported accrued expenses of $28.43M in Q1 2026.

Question 2

How has First Business Financial Services's accrued expenses changed year-over-year?

Accepted Answer

First Business Financial Services's accrued expenses increased by 9.5% year-over-year, from $25.97M to $28.43M.

Question 3

What is the long-term trend for First Business Financial Services's accrued expenses?

Accepted Answer

Over 2 years (2023 to 2025), First Business Financial Services's accrued expenses has grown at a 6.4% compound annual growth rate (CAGR), from $29.66M to $33.55M.

Question 4

What does accrued expenses mean?

Accepted Answer

Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

Line item	March 31,2026	December 31,2025
Federal Home Loan Bank advances and other borrowings	303,451	252,051
Lease liabilities	7,032	7,361
Derivatives	35,857	36,926
Accrued interest payable and other liabilities	28,433	33,549
Total liabilities	3,940,775	3,710,302
Stockholders’ equity:
Preferred stock, $0.01 par value, 2,500,000 shares authorized, 12,500 shares of 7% non-cumulative perpetual preferred stock, Series A, outstanding at March 31, 2026 and December 31, 2025	11,992	11,992
Common stock, $0.01 par value, 25,000,000 shares authorized, 9,525,323 and 9,493,274 shares issued, 8,343,519 and 8,325,376 shares outstanding at March 31, 2026 and December 31, 2025, respectively	96	96

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First Business Financial Services FBIZ Accrued Expenses