CBAF (Citba Financial) Intangible Assets: $0.00 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

CBAF Citba Financial Corp CBAF
72 GF Score
Price $37.40
GF Value $31.90
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is Citba Financial Intangible Assets?

Citba Financial CBAF -0.13% 72 Intangible Assets is $0.00 Mil as of Mar. 2026. GuruFocus rates CBAF with a GF Score™ of 72/100 and a GF Value™ of $31.90 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Citba Financial's intangible assets for the quarter that ended in Mar. 2026 was $0.00 Mil.


Citba Financial  (OTCPK:CBAF) Intangible Assets Explanation

If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.

The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.

Some intangibles are amortized. Amortization is the depreciation of intangible assets.

Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.

Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.

If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.

Intangibles acquired are on balance sheet at fair value.

Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.

One of the reasons competitive advantage power can remain hidden for so long.


Be Aware

Companies may change the way intangible assets are amortized, and this will affect their reported earnings.


Citba Financial Intangible Assets Related Terms


Citba Financial Intangible Assets Historical Data

* Premium members only.

The historical data trend for Citba Financial's Intangible Assets 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.

Citba Financial Intangible Assets Chart

Citba Financial Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Intangible Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Citba Financial Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Intangible Assets 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 0.00 0.00 0.00 0.00 0.00
CBAF
72GF Score
Citba Financial Corp CBAF
Intangible Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Citba Financial Intangible Assets Calculation

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.

Frequently Asked Questions Learn more about Intangible Assets →
What does a Intangible Assets of $0.00 Mil mean?
Citba Financial (CBAF) has a Intangible Assets of $0.00 Mil as of Mar. 2026. Intangible assets include patents, goodwill and trade secrets. View historical data on Citba Financial and its competitors.
Is Citba Financial's Intangible Assets too high?
Citba Financial's current Intangible Assets is $0.00 Mil. Overall, Citba Financial has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Citba Financial's Intangible Assets compare to LFGP and CEFC?
Citba Financial's Intangible Assets of $0.00 Mil 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 Intangible Assets for a Banks company?
A good Intangible Assets depends on the Banks industry context. However, Intangible Assets 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 Intangible Assets mean?
A high Intangible Assets can signal that a stock is expensive relative to its fundamentals. Intangible assets include patents, goodwill and trade secrets. View historical data on Citba Financial and its competitors. Citba Financial's current Intangible Assets is $0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Citba Financial stock overvalued right now?
Based on GuruFocus' analysis, Citba Financial (CBAF) is currently considered Modestly Overvalued. The stock's GF Value™ is $31.90, compared to a current price of $37.40 — trading 17.2% above its estimated fair value. The current Intangible Assets is $0.00 Mil. Citba Financial's overall GF Score™ is 72/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Intangible Assets calculated?
Intangible Assets is calculated from a company's financial statements. For Citba Financial (CBAF), the current Intangible Assets is $0.00 Mil as of Mar. 2026. 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 Citba Financial (CBAF) Overvalued in 2026?

Based on GuruFocus' analysis, Citba Financial stock appears to be overvalued. The current stock price of $37.40 is trading 17.2% above its estimated GF Value™ of $31.90. GuruFocus considers Citba Financial to be Modestly Overvalued.

Key valuation signals for CBAF:

  • Intangible Assets: $0.00 Mil
  • GF Value™: $31.90 vs. price of $37.40 (17.2% above fair value)
  • GF Score™: 72/100 with 4 warning signs

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


Citba Financial Business Description

Address 33 North Indiana Street, P.O. Box 789, Mooresville, IN, USA, 46158-0007
Citba Financial Corp is a bank holding company engaged in the ownership and management of the Bank, which operates under a state bank charter and provides full banking services. The Bank generates commercial, mortgage, and consumer loans and receives deposits mainly from customers in Morgan County, Indiana, and surrounding counties, with loans generally secured by real property, consumer, and business assets. The Company earns revenue from interest and dividends on loans, investment securities, and other financial instruments, deposit-related fees such as account maintenance, overdrafts, ATM and wire transfers, and interchange fees from debit and credit card transactions recognized daily.
72GF Score

Get the complete analysis for CBAF

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

$37.40
Price
$31.90
GF Value