FINN (First National of Nebraska) Net Current Asset Value: $0.00 (As of Dec. 2025)

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FINN First National of Nebraska Inc FINN
15 GF Score
Price $18,800.00
GF Value $15,644.92
Valuation Modestly Overvalued
! 5 Warning Signs
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What is First National of Nebraska Net Current Asset Value?

First National of Nebraska FINN -1.05% 15 Net Current Asset Value is $0.00 as of Dec. 2025. GuruFocus rates FINN with a GF Score™ of 15/100 and a GF Value™ of $15,644.92 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 19 Banks companies, First National of Nebraska ranks worse than 5263152.63% on this metric.

In calculating the Net Current Asset Value (NCAV), Benjamin Graham means a company's current assets (such as cash, marketable securities, and inventories) minus its total liabilities (including preferred stock, minority interest, and long-term debt).

First National of Nebraska's net current asset value per share for the quarter that ended in Dec. 2025 was $0.00.

The historical rank and industry rank for First National of Nebraska's Net Current Asset Value or its related term are showing as below:

FINN's Price-to-Net-Current-Asset-Value is not ranked *
in the Banks industry.
Industry Median: 1.19
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

First National of Nebraska  (OTCPK:FINN) Net Current Asset Value Explanation

Benjamin Graham first discussed net current asset value (NCAV) in the 1934 edition of "Security Analysis", which he coauthored with David Dodd. In the book, (net) current asset value is defined as:" current assets alone, minus all liabilities and claims ahead of the issue."

The common definition of NCAV is: NCAV = current assets – [total liabilities + minority interest + preferred stock]

Net current assets exclude not only the intangible assets but also the fixed and miscellaneous assets. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. In "Security Analysis", preferred stock is dubbed "an imperfect creditorship position" that is best placed on the balance sheet alongside funded debt.

One research study, covering the years 1970 through 1983 showed that portfolios picked at the beginning of each year, and held for one year, returned 29.4 percent, on average, over the 13-year period, compared to 11.5 percent for the S&P 500 Index. Other studies of Graham’s strategy produced similar results.

Benjamin Graham looked for companies whose market values were less than two-thirds of their Net-Net Working Capital. They are collected under our Net-Net screener.


First National of Nebraska Net Current Asset Value Related Terms


First National of Nebraska Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for First National of Nebraska's Net Current Asset Value 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 National of Nebraska Net Current Asset Value Chart

First National of Nebraska Annual Data
Trend Dec00 Dec01 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

First National of Nebraska Semi-Annual Data
Dec99 Dec00 Dec01 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

FINN vs TFSL, EBC, FFIN: Net Current Asset Value Comparison

For the Banks - Regional subindustry, First National of Nebraska's Price-to-Net-Current-Asset-Value, along with its competitors' market caps and Price-to-Net-Current-Asset-Value 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 National of Nebraska Price-to-Net-Current-Asset-Value vs Banks Industry

For the Banks industry and Financial Services sector, First National of Nebraska's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where First National of Nebraska's Price-to-Net-Current-Asset-Value falls into.


FINN
15GF Score
First National of Nebraska Inc FINN
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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First National of Nebraska Net Current Asset Value Calculation

First National of Nebraska's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(A: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(N/A-31047.981-0-0)/0.270
=N/A

First National of Nebraska's Net Current Asset Value (NCAV) per share for the quarter that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(Q: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(N/A-31047.981-0-0)/0.270
=N/A

* 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.

What does a Net Current Asset Value of $0.00 mean?
First National of Nebraska (FINN) has a Net Current Asset Value of $0.00 as of Dec. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on First National of Nebraska and its competitors. According to the industry distribution chart, First National of Nebraska ranks #999999 out of 19 companies in the Banks industry.
Is First National of Nebraska's Net Current Asset Value too high?
First National of Nebraska's current Net Current Asset Value is $0.00. Based on the distribution chart, First National of Nebraska ranks #999999 out of 19 companies in the Banks industry, which is in the bottom quartile relative to peers. Overall, First National of Nebraska has a GF Score™ of 15/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First National of Nebraska's Net Current Asset Value compare to TFSL and EBC?
According to the Banks industry distribution chart, First National of Nebraska ranks #999999 out of 19 companies for Net Current Asset Value. This places First National of Nebraska in the lower half of its industry. The industry median Net Current Asset Value is 1.19. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Current Asset Value for a Banks company?
The median Net Current Asset Value among Banks companies is 1.19, based on 19 companies in the industry. Companies in the top quartile (top 25%) have a Net Current Asset Value significantly above this median, while those in the bottom quartile fall well below. However, Net Current Asset Value 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 Net Current Asset Value mean?
A high Net Current Asset Value can signal that a stock is expensive relative to its fundamentals. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on First National of Nebraska and its competitors. For the Banks industry, the median Net Current Asset Value is 1.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First National of Nebraska's current Net Current Asset Value is $0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First National of Nebraska stock overvalued right now?
Based on GuruFocus' analysis, First National of Nebraska (FINN) is currently considered Modestly Overvalued. The stock's GF Value™ is $15,644.92, compared to a current price of $18,800.00 — trading 20.2% above its estimated fair value. The current Net Current Asset Value is $0.00. First National of Nebraska's overall GF Score™ is 15/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Current Asset Value calculated?
Net Current Asset Value is calculated from a company's financial statements. For First National of Nebraska (FINN), the current Net Current Asset Value is $0.00 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 National of Nebraska (FINN) Overvalued in 2026?

Based on GuruFocus' analysis, First National of Nebraska stock appears to be overvalued. The current stock price of $18,800.00 is trading 20.2% above its estimated GF Value™ of $15,644.92. GuruFocus considers First National of Nebraska to be Modestly Overvalued.

Key valuation signals for FINN:

  • Net Current Asset Value: $0.00
  • GF Value™: $15,644.92 vs. price of $18,800.00 (20.2% above fair value)
  • GF Score™: 15/100 with 5 warning signs

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


First National of Nebraska Business Description

Address 1601 Dodge Street, Stop Code 3395, Omaha, NE, USA, 68197
First National of Nebraska Inc is a Nebraska-based interstate financial holding company operated by its banking subsidiary. Additionally, the Company has nonbanking subsidiaries engaged in various businesses, including technology hosting and related activities. The Bank's primary objective is to enhance the financial well-being of its customers through a customer-centric business model focused on providing financial advice and guidance and relevant financial solutions. The Bank supports its business customers with real estate, commercial, and agriculture loans as well as cash and wealth management solutions.
15GF Score

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

$18,800.00
Price
$15,644.92
GF Value