First Bank (FRBA) — Cash Flow Quality Index

Latest as of June 2026: 0.71x

First Bank (FRBA) has a Cash Flow Quality Index of 0.71x as of June 2026. Operating cash flow of $7.74 Million is below net income of $10.86 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore FRBA operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.71x

Operating CF / Net Income

Operating Cash Flow

$7.74 Million

USD

Net Income

$10.86 Million

USD

Data as of

Jun 2026

Most recent filing

First Bank Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for First Bank across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see FRBA cash flow metrics.

Annual Cash Flow Quality Index for First Bank (2011–2025)

Year-by-year earnings quality comparison for First Bank.

Year	Quality Index	Operating CF (USD)	Net Income	YoY Change
2025	1.50x	$65.56 Million	$43.66 Million	▲ +129.6%
2024	0.65x	$27.63 Million	$42.24 Million	▼ -90.5%
2023	6.88x	$143.84 Million	$20.90 Million	▲ +577.2%
2022	1.02x	$36.88 Million	$36.29 Million	▲ +28.4%
2021	0.79x	$28.04 Million	$35.43 Million	▼ -37.2%
2020	1.26x	$24.51 Million	$19.45 Million	▼ -18.6%
2019	1.55x	$20.81 Million	$13.45 Million	▼ -26.3%
2018	2.10x	$36.92 Million	$17.59 Million	▼ -11.2%
2017	2.36x	$16.53 Million	$6.99 Million	▲ +65.3%
2016	1.43x	$9.16 Million	$6.41 Million	▲ +8.2%
2015	1.32x	$5.14 Million	$3.89 Million	▲ +59.5%
2014	0.83x	$4.84 Million	$5.84 Million	▼ -75.4%
2013	3.36x	$5.75 Million	$1.71 Million	▲ +98.5%
2012	1.69x	$4.39 Million	$2.59 Million	▲ +4.9%
2011	1.62x	$3.40 Million	$2.10 Million	—

Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.