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First National Corp. FXNC Change in accrued investment income

Change in accrued investment income at other companies

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National BanksharesNKSH
$463K+127%
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$243K-60.3%
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-$157K-115%
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$9K-94.5%
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$47K-73.1%
SMB
SmartFinancialSMBK
$292K+175%

Other financials

Income statement

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Revenue$3.3M+0.3%
Net income$4.9M+206%

Balance sheet

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Cash & equivalents$187.8M-8.8%
Total debt$1.8M-9.0%
Total equity$188.6M+11.8%
Total assets$2.1B+2.1%

Cash flow

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Operating cash flow$6.4M+81.6%
CapEx$488.0K+1.0%
Free cash flow$5.9M+94.3%

Valuation

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Market cap$271.41M+59.6%
P/E12.9×
P/S19×+8.2×

Profitability

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Net margin146.8%
FCF margin166.5%+110pp

Returns & leverage

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Return on equity11.8%
Debt / equity0.0×

Where this comes from

Reported directly by First National Corp. in its filing.

Tagged under the XBRL concept us-gaap:IncreaseDecreaseInAccruedInterestReceivableNet.

The official record: First National Corp.’s 10-Q, filed May 13, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is First National Corp.'s change in accrued investment income?
First National Corp. (FXNC) reported change in accrued investment income of $189K in Q1 2026.
How has First National Corp.'s change in accrued investment income changed year-over-year?
First National Corp.'s change in accrued investment income increased by 78.3% year-over-year, from $106K to $189K.
What is the long-term trend for First National Corp.'s change in accrued investment income?
Over 3 years (2021 to 2025), First National Corp.'s change in accrued investment income has grown at a -11.8% compound annual growth rate (CAGR), from -$598K to $410K.
What does change in accrued investment income mean?
Tracks the net change in interest income earned on investment securities that has been recognized but not yet received in cash. A significant increase may indicate a buildup of uncollected interest, while a decrease suggests the collection of previously accrued income. This metric is essential for reconciling accrual-based interest income with actual cash inflows from the investment portfolio.