First Bancorp (FBP) Change in Accured Expenses (2010 - 2026)
First Bancorp's (FBP) quarterly Change in Accured Expenses came in at $4.0 million in Q2 2026, up 20.82% year-over-year from $3.3 million in Q2 2025, and up 136.74% quarter-over-quarter from -$10.8 million in Q1 2026.
First Bancorp (FBP) Change in Accured Expenses (2010 - 2026) Analysis & Trends
First Bancorp (FBP) has reported Change in Accured Expenses for 17 consecutive years, with $4.0 million the latest figure, recorded in Q2 2026.
- On a quarterly basis, Change in Accured Expenses rose 20.82% year-over-year to $4.0 million in Q2 2026; TTM through Jun 2026 was $3.0 million, a 74.43% decrease from a year earlier, with the FY2025 full-year figure at $2.7 million, down 48.77% from the prior year.
- Change in Accured Expenses was $4.0 million for Q2 2026 at First Bancorp, up from -$10.8 million in the prior quarter.
- Over five years, Change in Accured Expenses peaked at $23.5 million in Q3 2024 and troughed at -$44.8 million in Q2 2023.
- A 5-year average of -$1.1 million and a median of $2.9 million in 2022 frame the typical range for Change in Accured Expenses.
- Across the five-year window, Change in Accured Expenses jumped 2319.85% in 2022 and plunged 453.87% in 2023, its largest moves.
- Over 5 years, Change in Accured Expenses stood at $6.3 million in 2022, then tumbled by 123.34% to -$1.5 million in 2023, then sank by 206.22% to -$4.5 million in 2024, then soared by 223.72% to $5.6 million in 2025, then declined by 28.91% to $4.0 million in 2026.
- The last three Change in Accured Expenses figures came in at $4.0 million (Q2 2026), -$10.8 million (Q1 2026), and $5.6 million (Q4 2025), per Business Quant data.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Banco Santander Chile | 424.88 Bn | 544.83 Bn | - | - |
| 2 | Truist Financial | 59.29 Bn | 59.29 Bn | - | - |
| 3 | Fifth Third Bancorp | 47.98 Bn | 24.26 Bn | - | - |
| 4 | M&T Bank | 32.82 Bn | 32.82 Bn | - | - |
| 5 | Huntington Bancshares | 32.08 Bn | 27.60 Bn | - | - |
| 6 | Citizens Financial | 28.34 Bn | 28.34 Bn | - | 130.00 Mn |
| 7 | Regions Financial | 24.27 Bn | 24.34 Bn | - | 403.00 Mn |
| 8 | Keycorp | 22.19 Bn | -25.51 Bn | - | -9.00 Mn |
| 9 | First Citizens Bancshares | 21.93 Bn | 21.41 Bn | 29.00 Mn | 233.00 Mn |
| 10 | First Bancorp | 4.21 Bn | -15.50 Bn | - | 3.99 Mn |
Historic Data
| Date | Value |
|---|---|
| Jun 30, 2026 | 3.99 Mn |
| Mar 31, 2026 | -10.85 Mn |
| Dec 31, 2025 | 5.61 Mn |
| Sep 30, 2025 | 4.29 Mn |
| Jun 30, 2025 | 3.30 Mn |
| Mar 31, 2025 | -10.45 Mn |
| Dec 31, 2024 | -4.53 Mn |
| Sep 30, 2024 | 23.55 Mn |
| Jun 30, 2024 | -30.14 Mn |
| Mar 31, 2024 | 16.48 Mn |
| Dec 31, 2023 | -1.48 Mn |
| Sep 30, 2023 | -4.50 Mn |
| Jun 30, 2023 | -44.75 Mn |
| Mar 31, 2023 | 9.44 Mn |
| Dec 31, 2022 | 6.34 Mn |
| Sep 30, 2022 | 2.45 Mn |
| Jun 30, 2022 | 12.65 Mn |
| Mar 31, 2022 | -1.00 Mn |
| Dec 31, 2021 | 262,000.00 |
| Sep 30, 2021 | -15.22 Mn |
First Bancorp Change in Accured Expenses API
Pull this series into your own models, spreadsheets and apps with the Business Quant
Historical Metrics API. The request below matches the chart above — change the
frequency, period or values and it follows. Swap YOUR_API_KEY for your own key.
https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=FBP&period=max&api_key=YOUR_API_KEY
import requests
url = "https://data.businessquant.com/historic"
params = {"slug": "change-in-accured-expenses", "ticker": "FBP", "period": "max", "api_key": "YOUR_API_KEY"}
data = requests.get(url, params=params).json()
const res = await fetch("https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=FBP&period=max&api_key=YOUR_API_KEY");
const data = await res.json();