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First National Corp. FXNC Accretion (Amortization) of Discounts and Premiums, Investments

Accretion (Amortization) of Discounts and Premiums, Investments at other companies

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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:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

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 accretion (amortization) of discounts and premiums, investments?
First National Corp. (FXNC) reported accretion (amortization) of discounts and premiums, investments of $295K in Q1 2026.
How has First National Corp.'s accretion (amortization) of discounts and premiums, investments changed year-over-year?
First National Corp.'s accretion (amortization) of discounts and premiums, investments increased by 251.3% year-over-year, from -$195K to $295K.
What is the long-term trend for First National Corp.'s accretion (amortization) of discounts and premiums, investments?
Over 4 years (2021 to 2025), First National Corp.'s accretion (amortization) of discounts and premiums, investments has grown at a 28.1% compound annual growth rate (CAGR), from $408K to $1.1M.
What does accretion (amortization) of discounts and premiums, investments mean?
Represents the non-cash adjustment to interest income resulting from the amortization of premiums or accretion of discounts on investment securities. This reflects the systematic allocation of the difference between the purchase price and the par value of debt securities over their remaining life. It is a critical component for understanding the true yield of a bank's investment portfolio.