FNFI (First Niles Financial) Scaled Net Operating Assets: 0.36 (As of Dec. 2025)

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FNFI First Niles Financial Inc FNFI
51 GF Score
Price $8.65
GF Value $10.77
Valuation Modestly Undervalued
! 4 Warning Signs
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What is First Niles Financial Scaled Net Operating Assets?

First Niles Financial FNFI 51 Scaled Net Operating Assets is 0.36 as of Dec. 2025. 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.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

First Niles Financial's operating assets for the quarter that ended in Dec. 2025 was $146.14 Mil. First Niles Financial's operating liabilities for the quarter that ended in Dec. 2025 was $90.25 Mil. First Niles Financial's Total Assets for the quarter that ended in Dec. 2024 was $156.38 Mil. Therefore, First Niles Financial's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.36.

FNFI
51GF Score
First Niles Financial Inc FNFI
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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First Niles Financial Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

First Niles Financial's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(146.135-90.246)/156.381
=0.36

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=156.642 - 10.507
=146.135

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=139.273 - 49.027 - 0
=90.246

First Niles Financial's Scaled Net Operating Assets (SNOA) for the quarter that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Dec. 2025 )
=(Operating Assets (Q: Dec. 2025 )-Operating Liabilities (Q: Dec. 2025 ))/Total Assets (Q: Dec. 2024 )
=(146.135-90.246)/156.381
=0.36

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=156.642 - 10.507
=146.135

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=139.273 - 49.027 - 0
=90.246

* 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 Scaled Net Operating Assets of 0.36 mean?
First Niles Financial (FNFI) has a Scaled Net Operating Assets of 0.36 as of Dec. 2025. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on First Niles Financial and its competitors.
Is First Niles Financial's Scaled Net Operating Assets too high?
First Niles Financial's current Scaled Net Operating Assets is 0.36. 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 Scaled Net Operating Assets compare to GLBZ and ASCN?
First Niles Financial's Scaled Net Operating Assets of 0.36 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 Scaled Net Operating Assets for a Banks company?
A good Scaled Net Operating Assets depends on the Banks industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on First Niles Financial and its competitors. First Niles Financial's current Scaled Net Operating Assets is 0.36. 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 Scaled Net Operating Assets is 0.36. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For First Niles Financial (FNFI), the current Scaled Net Operating Assets is 0.36 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:

  • Scaled Net Operating Assets: 0.36
  • GF Value™: $10.77 vs. price of $8.65 (19.7% below fair value)
  • GF Score™: 51/100 with 4 warning signs

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 Business Description

Address 55 North Main Street, P.O. Box 311, Niles, OH, USA, 44446-0311
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

Get the complete analysis for FNFI

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

$8.65
Price
$10.77
GF Value