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First Niles FinancialFNFI 51 Return-on-Tangible-Equity is 5.97% as of Dec. 2025, which is 81% above its 10-year median of 3.30. GuruFocus rates FNFI with a GF Score™ of 51/100 and a GF Value™ of $10.77 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,523 Banks companies, First Niles Financial ranks worse than 78.99% on this metric.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. First Niles Financial's annualized net income for the quarter that ended in Dec. 2025 was $0.84 Mil. First Niles Financial's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $14.10 Mil. Therefore, First Niles Financial's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 5.97%.
The historical rank and industry rank for First Niles Financial's Return-on-Tangible-Equity or its related term are showing as below:
FNFI'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.76 Med: 3.3 Max: 7.05
Current: 5.97
During the past 13 years, First Niles Financial's highest Return-on-Tangible-Equity was 7.05%. The lowest was 1.76%. And the median was 3.30%.
FNFI's Return-on-Tangible-Equity is ranked worse than 78.99% of 1523
companies
in the Banks industry
Industry Median: 11.29
vs FNFI: 5.97
First Niles Financial (OTCPK:FNFI) Return-on-Tangible-Equity Explanation
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
First Niles Financial Return-on-Tangible-Equity Related Terms
First Niles Financial Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for First Niles Financial's Return-on-Tangible-Equity 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 Niles Financial Return-on-Tangible-Equity Chart
FNFI vs GLBZ, ASCN, SRNN: Return-on-Tangible-Equity Comparison
For the Banks - Regional subindustry, First Niles Financial's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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 Niles Financial Return-on-Tangible-Equity vs Banks Industry
For the Banks industry and Financial Services sector, First Niles Financial's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where First Niles Financial's Return-on-Tangible-Equity 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity 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.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 5.97% mean?
First Niles Financial (FNFI) has a Return-on-Tangible-Equity of 5.97% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on First Niles Financial and its competitors. This is 81% above median its historical median of 3.30. Over the past decade, First Niles Financial's Return-on-Tangible-Equity has ranged from 1.76 to 7.05. According to the industry distribution chart, First Niles Financial ranks #1203 out of 1523 companies in the Banks industry, placing it in the top 79%.
Is First Niles Financial's Return-on-Tangible-Equity too high?
First Niles Financial's current Return-on-Tangible-Equity of 5.97% is 81% above median its 10-year median of 3.30. Over the past 10 years, this metric has ranged from a low of 1.76 to a high of 7.05. The Banks industry median Return-on-Tangible-Equity is 11.29. First Niles Financial's value of 5.97% is 47.1% below this industry median. Based on the distribution chart, First Niles Financial ranks #1203 out of 1523 companies in the Banks industry, which is in the bottom quartile relative to peers. Overall, First Niles Financial has a GF Score™ of 51/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does First Niles Financial's Return-on-Tangible-Equity compare to GLBZ and ASCN?
According to the Banks industry distribution chart, First Niles Financial ranks #1203 out of 1523 companies for Return-on-Tangible-Equity. This places First Niles Financial in the lower half of its industry. The industry median Return-on-Tangible-Equity is 11.29. First Niles Financial's value of 5.97% is 47.1% below this benchmark. Historically, First Niles Financial's own Return-on-Tangible-Equity has ranged from 1.76 to 7.05 over the past decade. While the company's 10-year median is 3.30 vs. the industry median of 11.29, First Niles Financial has consistently been below 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-Equity for a Banks company?
The median Return-on-Tangible-Equity among Banks companies is 11.29, based on 1,523 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. First Niles Financial's current Return-on-Tangible-Equity of 5.97% is 47.1% below 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on First Niles Financial and its competitors. For the Banks industry, the median Return-on-Tangible-Equity is 11.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Niles Financial's current Return-on-Tangible-Equity is 5.97%, which is 81% above median its own 10-year median of 3.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Niles Financial stock overvalued right now?
Based on GuruFocus' analysis, First Niles Financial (FNFI) is currently considered Modestly Undervalued. The stock's GF Value™ is $10.77, compared to a current price of $8.65 — trading 19.7% below its estimated fair value. The current Return-on-Tangible-Equity is 5.97%, which is 81% above median its 10-year median of 3.30 and 47.1% below the Banks industry median of 11.29. First Niles Financial's overall GF Score™ is 51/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For First Niles Financial (FNFI), the current Return-on-Tangible-Equity is 5.97% 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 Niles Financial (FNFI) Overvalued in 2026?
Based on GuruFocus' analysis, First Niles Financial stock appears to be undervalued.
The current stock price of $8.65 is trading 19.7% below its estimated GF Value™ of $10.77.
GuruFocus considers First Niles Financial to be Modestly Undervalued.
Key valuation signals for FNFI:
Return-on-Tangible-Equity: 5.97% (81% above median its 10-year median of 3.30)
GF Value™: $10.77 vs. price of $8.65 (19.7% below fair value)
Industry Position: 47.1% below the Banks median (#1203 of 1523)
No single metric tells the full story. See the FNFI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
First Niles Financial Inc is a unitary, non-diversified holding company. It conducts a general banking business in Niles, Ohio, which consists of attracting deposits from the general public and applying those funds to the origination of loans for residential, commercial, and consumer purposes. The primary sources of revenue for the company are from interest and dividend income on loans and securities along with noninterest revenue resulting from investment security gains, loan servicing, gains on the sale of loans, commitment fees, fees from financial guarantees, certain credit cards fees, and income on bank-owned life insurance. The Company has two reportable segments being Community Banking and Mortgage Banking.
51GF Score
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Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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