FNFI (First Niles Financial) Goodwill-to-Asset: 0.01 (As of Dec. 2025)

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FNFI First Niles Financial Inc FNFI
53 GF Score
Price $8.95
GF Value $10.81
Valuation Modestly Undervalued
! 4 Warning Signs
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What is First Niles Financial Goodwill-to-Asset?

First Niles Financial FNFI -5.79% 53 Goodwill-to-Asset is 0.01 as of Dec. 2025. GuruFocus rates FNFI with a GF Score™ of 53/100 and a GF Value™ of $10.81 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets. First Niles Financial's Goodwill for the quarter that ended in Dec. 2025 was $1.67 Mil. First Niles Financial's Total Assets for the quarter that ended in Dec. 2025 was $156.64 Mil. Therefore, First Niles Financial's Goodwill to Asset Ratio for the quarter that ended in Dec. 2025 was 0.01.


First Niles Financial  (OTCPK:FNFI) Goodwill-to-Asset Explanation

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


First Niles Financial Goodwill-to-Asset Related Terms


First Niles Financial Goodwill-to-Asset Historical Data

* Premium members only.

The historical data trend for First Niles Financial's Goodwill-to-Asset can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

First Niles Financial Goodwill-to-Asset Chart

First Niles Financial Annual Data
Trend Dec15 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill-to-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.01 0.01 0.01 0.01 0.01

First Niles Financial Semi-Annual Data
Dec99 Dec00 Dec01 Dec02 Dec03 Dec04 Dec05 Dec12 Dec13 Dec14 Dec15 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill-to-Asset Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.01 0.01 0.01 0.01 0.01

FNFI vs GLBZ, ASCN, SRNN: Goodwill-to-Asset Comparison

For the Banks - Regional subindustry, First Niles Financial's Goodwill-to-Asset, along with its competitors' market caps and Goodwill-to-Asset data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


First Niles Financial Goodwill-to-Asset vs Banks Industry

For the Banks industry and Financial Services sector, First Niles Financial's Goodwill-to-Asset distribution charts can be found below:

* The bar in red indicates where First Niles Financial's Goodwill-to-Asset falls into.


FNFI
53GF Score
First Niles Financial Inc FNFI
Goodwill-to-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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First Niles Financial Goodwill-to-Asset Calculation

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

First Niles Financial's Goodwill to Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Goodwill to Asset (A: Dec. 2025 )=Goodwill/Total Assets
=1.668/156.642
=0.01

First Niles Financial's Goodwill to Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

Goodwill to Asset (Q: Dec. 2025 )=Goodwill/Total Assets
=1.668/156.642
=0.01

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Goodwill-to-Asset →
What does a Goodwill-to-Asset of 0.01 mean?
First Niles Financial (FNFI) has a Goodwill-to-Asset of 0.01 as of Dec. 2025. Goodwill-to-Asset Ratio is the total goodwill from acquisitions divided by total assets. View historical data on First Niles Financial and its competitors.
Is First Niles Financial's Goodwill-to-Asset too high?
First Niles Financial's current Goodwill-to-Asset is 0.01. Overall, First Niles Financial has a GF Score™ of 53/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does First Niles Financial's Goodwill-to-Asset compare to GLBZ and ASCN?
First Niles Financial's Goodwill-to-Asset of 0.01 can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Goodwill-to-Asset for a Banks company?
A good Goodwill-to-Asset depends on the Banks industry context. However, Goodwill-to-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Goodwill-to-Asset mean?
A high Goodwill-to-Asset can signal that a stock is expensive relative to its fundamentals. Goodwill-to-Asset Ratio is the total goodwill from acquisitions divided by total assets. View historical data on First Niles Financial and its competitors. First Niles Financial's current Goodwill-to-Asset is 0.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Niles Financial stock overvalued right now?
Based on GuruFocus' analysis, First Niles Financial (FNFI) is currently considered Modestly Undervalued. The stock's GF Value™ is $10.81, compared to a current price of $8.95 — trading 17.2% below its estimated fair value. The current Goodwill-to-Asset is 0.01. First Niles Financial's overall GF Score™ is 53/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill-to-Asset calculated?
Goodwill-to-Asset is calculated from a company's financial statements. For First Niles Financial (FNFI), the current Goodwill-to-Asset is 0.01 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is First Niles Financial (FNFI) Overvalued in 2026?

Based on GuruFocus' analysis, First Niles Financial stock appears to be undervalued. The current stock price of $8.95 is trading 17.2% below its estimated GF Value™ of $10.81. GuruFocus considers First Niles Financial to be Modestly Undervalued.

Key valuation signals for FNFI:

  • Goodwill-to-Asset: 0.01
  • GF Value™: $10.81 vs. price of $8.95 (17.2% below fair value)
  • GF Score™: 53/100 with 4 warning signs

No single metric tells the full story. See the FNFI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


First Niles Financial Business Description

Address 55 North Main Street, P.O. Box 311, Niles, OH, USA, 44446-0311
First Niles Financial Inc is a unitary, non-diversified holding company. It conducts a general banking business in Niles, Ohio, which consists of attracting deposits from the general public and applying those funds to the origination of loans for residential, commercial, and consumer purposes. The primary sources of revenue for the company are from interest and dividend income on loans and securities along with noninterest revenue resulting from investment security gains, loan servicing, gains on the sale of loans, commitment fees, fees from financial guarantees, certain credit cards fees, and income on bank-owned life insurance. The Company has two reportable segments being Community Banking and Mortgage Banking.
53GF Score

Get the complete analysis for FNFI

Goodwill-to-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$8.95
Price
$10.81
GF Value