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First National Corp. FXNC Change in Accrued Liabilities

Change in Accrued Liabilities at other companies

First Business Financial Services logo
First Business Financial ServicesFBIZ
-$4.23M-82.4%
TFS Financial logo
TFS FinancialTFSL
$11.8M+790%

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:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities.

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 liabilities?
First National Corp. (FXNC) reported change in accrued liabilities of -$2.28M in Q1 2026.
How has First National Corp.'s change in accrued liabilities changed year-over-year?
First National Corp.'s change in accrued liabilities decreased by 242.6% year-over-year, from -$666K to -$2.28M.
What is the long-term trend for First National Corp.'s change in accrued liabilities?
Over 2 years (2021 to 2025), First National Corp.'s change in accrued liabilities has grown at a -10.2% compound annual growth rate (CAGR), from -$1.04M to $842K.
What does change in accrued liabilities mean?
Change in accrued expenses and other current liabilities, reflecting timing differences between expense recognition and cash payment.