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.
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.
Potomac BancsharesPTBS 72 Net Current Asset Value is $0.00 as of Mar. 2026. GuruFocus rates PTBS with a GF Score™ of 72/100 and a GF Value™ of $20.92 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 19 Banks companies, Potomac Bancshares 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).
Potomac Bancshares's net current asset value per share for the quarter that ended in Mar. 2026 was $0.00.
The historical rank and industry rank for Potomac Bancshares's Net Current Asset Value or its related term are showing as below:
PTBS'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.
Potomac Bancshares (OTCPK:PTBS) 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 Grahams 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.
Potomac Bancshares Net Current Asset Value Related Terms
Potomac Bancshares Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Potomac Bancshares'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.
PTBS vs PBHC, ADKT, ORBN: Net Current Asset Value Comparison
For the Banks - Regional subindustry, Potomac Bancshares'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.
Potomac Bancshares Price-to-Net-Current-Asset-Value vs Banks Industry
For the Banks industry and Financial Services sector, Potomac Bancshares's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Potomac Bancshares's Price-to-Net-Current-Asset-Value falls into.
* 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?
Potomac Bancshares (PTBS) has a Net Current Asset Value of $0.00 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Potomac Bancshares and its competitors. According to the industry distribution chart, Potomac Bancshares ranks #999999 out of 19 companies in the Banks industry.
Is Potomac Bancshares' Net Current Asset Value too high?
Potomac Bancshares' current Net Current Asset Value is $0.00. Based on the distribution chart, Potomac Bancshares ranks #999999 out of 19 companies in the Banks industry, which is in the bottom quartile relative to peers. Overall, Potomac Bancshares has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Potomac Bancshares' Net Current Asset Value compare to PBHC and ADKT?
According to the Banks industry distribution chart, Potomac Bancshares ranks #999999 out of 19 companies for Net Current Asset Value. This places Potomac Bancshares 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 Potomac Bancshares 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. Potomac Bancshares'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 Potomac Bancshares stock overvalued right now?
Based on GuruFocus' analysis, Potomac Bancshares (PTBS) is currently considered Modestly Overvalued. The stock's GF Value™ is $20.92, compared to a current price of $24.97 — trading 19.4% above its estimated fair value. The current Net Current Asset Value is $0.00. Potomac Bancshares' overall GF Score™ is 72/100 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 Potomac Bancshares (PTBS), the current Net Current Asset Value is $0.00 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 Potomac Bancshares (PTBS) Overvalued in 2026?
Based on GuruFocus' analysis, Potomac Bancshares stock appears to be overvalued.
The current stock price of $24.97 is trading 19.4% above its estimated GF Value™ of $20.92.
GuruFocus considers Potomac Bancshares to be Modestly Overvalued.
Key valuation signals for PTBS:
Net Current Asset Value: $0.00
GF Value™: $20.92 vs. price of $24.97 (19.4% above fair value)
No single metric tells the full story. See the PTBS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Potomac Bancshares Inc is a bank holding company. The bank engages in the general banking business and provides individuals, businesses, and local governments with a range of banking services. The services provided by the bank include commercial credit lines, equipment loans, and construction financing; real estate loans, secondary market, and adjustable-rate mortgages; retail loan products including home equity lines of credit; checking and savings accounts for businesses and individuals; and certificates of deposit, and individual retirement accounts.
72GF Score
Get the complete analysis for PTBS
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PTBS has been successfully added to your 
