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.
Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. CB Financial Services's Net Income for the
six
months ended in Jun. 2026 was €3.73 Mil. Its Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was €6.27 Mil.
CB Financial Services (FRA:M8M) Net Income Explanation
Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:
CB Financial Services's Earnings per Share (Diluted) (EPS) for the quarter that ended in Jun. 2026 is calculated as
* 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.
Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.
EPS is most useful for companies that have:
A predictable business
Consistent accounting methods
And few restructurings
The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.
Be Aware
Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.
Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.
If net earnings is less than 10%, likely to be in a highly competitive business.
* 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.
Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.
For stock reported annually, GuruFocus uses latest annual data as the TTM data. Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was €6.27 Mil.
* 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.
CB Financial Services (FRA:M8M) has a Net Income of €6.27 Mil as of Jun. 2026. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on CB Financial Services and its competitors.
Is CB Financial Services' Net Income too high?
CB Financial Services' current Net Income is €6.27 Mil. Overall, CB Financial Services has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does CB Financial Services' Net Income compare to SABK and BMBN?
CB Financial Services' Net Income of €6.27 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 Net Income for a Banks company?
A good Net Income depends on the Banks industry context. However, Net Income 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 Income mean?
A high Net Income can signal that a stock is expensive relative to its fundamentals. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on CB Financial Services and its competitors. CB Financial Services's current Net Income is €6.27 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CB Financial Services stock overvalued right now?
CB Financial Services (FRA:M8M) has a current Net Income of €6.27 Mil. The stock's GF Value™ is €29.25, compared to a current price of €32.40 — trading 10.8% above its estimated fair value. The current Net Income is €6.27 Mil. CB Financial Services' overall GF Score™ is 59/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Income calculated?
Net Income is calculated from a company's financial statements. For CB Financial Services (FRA:M8M), the current Net Income is €6.27 Mil as of Jun. 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 CB Financial Services (FRA:M8M) Overvalued in 2026?
Based on GuruFocus' analysis, CB Financial Services stock appears to be overvalued.
The current stock price of €32.40 is trading 10.8% above its estimated GF Value™ of €29.25.
Key valuation signals for FRA:M8M:
Net Income: €6.27 Mil
GF Value™: €29.25 vs. price of €32.40 (10.8% above fair value)
No single metric tells the full story. See the FRA:M8M stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CB Financial Services Incis a bank holding company headquartered in Carmichaels, Pennsylvania. The company had one reportable segment, community banking services. The Bank also has a loan production office in Allegheny County, a loan production office and a corporate center in Washington County, and an operations center in Greene County, Pennsylvania. The Bank is a community-oriented institution offering residential and commercial real estate loans, commercial and industrial loans, and consumer loans, as well as a variety of deposit products for individuals and businesses in its market area.
59GF Score
Get the complete analysis for FRA:M8M
Net Income is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:M8M has been successfully added to your 
