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.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. First National of Nebraska's annualizedNet Income for the quarter that ended in Dec. 2025 was $533 Mil. First National of Nebraska's average total tangible assets for the quarter that ended in Dec. 2025 was $33,055 Mil. Therefore, First National of Nebraska's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 1.61%.
The historical rank and industry rank for First National of Nebraska's Return-on-Tangible-Asset or its related term are showing as below:
FINN'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.77 Med: 1.29 Max: 2.87
Current: 1.61
During the past 11 years, First National of Nebraska's highest Return-on-Tangible-Asset was 2.87%. The lowest was 0.77%. And the median was 1.29%.
FINN's Return-on-Tangible-Asset is ranked better than 79.78% of 1528
companies
in the Banks industry
Industry Median: 1.01
vs FINN: 1.61
First National of Nebraska (OTCPK:FINN) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companyÂ’s earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companyÂ’s tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
First National of Nebraska Return-on-Tangible-Asset Related Terms
First National of Nebraska Return-on-Tangible-Asset Historical Data
* 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 Return-on-Tangible-Asset Chart
FINN vs TFSL, EBC, FFIN: Return-on-Tangible-Asset Comparison
For the Banks - Regional subindustry, First National of Nebraska's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-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 National of Nebraska Return-on-Tangible-Asset vs Banks Industry
For the Banks industry and Financial Services sector, First National of Nebraska's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where First National of Nebraska's Return-on-Tangible-Asset 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is one times the annual (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 1.61% mean?
First National of Nebraska (FINN) has a Return-on-Tangible-Asset of 1.61% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on First National of Nebraska and its competitors. This is 25% above median its historical median of 1.29. Over the past decade, First National of Nebraska's Return-on-Tangible-Asset has ranged from 0.77 to 2.87. According to the industry distribution chart, First National of Nebraska ranks #309 out of 1528 companies in the Banks industry, placing it in the top 20.2%.
Is First National of Nebraska's Return-on-Tangible-Asset too high?
First National of Nebraska's current Return-on-Tangible-Asset of 1.61% is 25% above median its 10-year median of 1.29. Over the past 10 years, this metric has ranged from a low of 0.77 to a high of 2.87. The Banks industry median Return-on-Tangible-Asset is 1.01. First National of Nebraska's value of 1.61% is 59.4% above this industry median. Based on the distribution chart, First National of Nebraska ranks #309 out of 1528 companies in the Banks industry, which is in the top quartile — a strong position 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 Return-on-Tangible-Asset compare to TFSL and EBC?
According to the Banks industry distribution chart, First National of Nebraska ranks #309 out of 1528 companies for Return-on-Tangible-Asset. This places First National of Nebraska in the top 20% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 1.01. First National of Nebraska's value of 1.61% is 59.4% above this benchmark. Historically, First National of Nebraska's own Return-on-Tangible-Asset has ranged from 0.77 to 2.87 over the past decade. While the company's 10-year median is 1.29 vs. the industry median of 1.01, First National of Nebraska has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for a Banks company?
The median Return-on-Tangible-Asset among Banks companies is 1.01, based on 1,528 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. First National of Nebraska's current Return-on-Tangible-Asset of 1.61% is 59.4% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on First National of Nebraska and its competitors. For the Banks industry, the median Return-on-Tangible-Asset is 1.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First National of Nebraska's current Return-on-Tangible-Asset is 1.61%, which is 25% above median its own 10-year median of 1.29. 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 Return-on-Tangible-Asset is 1.61%, which is 25% above median its 10-year median of 1.29 and 59.4% above the Banks industry median of 1.01. 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 Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For First National of Nebraska (FINN), the current Return-on-Tangible-Asset is 1.61% 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:
Return-on-Tangible-Asset: 1.61% (25% above median its 10-year median of 1.29)
GF Value™: $15,644.92 vs. price of $18,800.00 (20.2% above fair value)
Industry Position: 59.4% above the Banks median (#309 of 1528)
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 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
Get the complete analysis for FINN
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FINN has been successfully added to your 
