FNFI (First Niles Financial) Tax Rate %: 25.22% (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 Tax Rate %?

First Niles Financial FNFI 51 Tax Rate % is 25.22% 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.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. First Niles Financial's Tax Expense for the six months ended in Dec. 2025 was $0.28 Mil. First Niles Financial's Pre-Tax Income for the six months ended in Dec. 2025 was $1.13 Mil. Therefore, First Niles Financial's Tax Rate % for the quarter that ended in Dec. 2025 was 25.22%.

First Niles Financial Tax Rate % Related Terms

First Niles Financial Tax Rate % Historical Data

* Premium members only.

The historical data trend for First Niles Financial's Tax Rate % 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 Tax Rate % Chart

First Niles Financial Annual Data
Trend Dec15 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 18.38 42.47 19.36 25.28 25.22

First Niles Financial Semi-Annual Data
Dec99 Dec00 Dec01 Dec02 Dec03 Dec04 Dec05 Dec12 Dec13 Dec14 Dec15 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 18.38 42.47 19.36 25.28 25.22
FNFI
51GF Score
First Niles Financial Inc FNFI
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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First Niles Financial Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

First Niles Financial's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=0.284/1.126
=25.22 %

First Niles Financial's Tax Rate % for the quarter that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (Q: Dec. 2025 )/Pre-Tax Income (Q: Dec. 2025 )
=0.284/1.126
=25.22 %

* 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.

Frequently Asked Questions Learn more about Tax Rate % →
What does a Tax Rate % of 25.22% mean?
First Niles Financial (FNFI) has a Tax Rate % of 25.22% as of Dec. 2025.
Is First Niles Financial's Tax Rate % too high?
First Niles Financial's current Tax Rate % is 25.22%. 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 Tax Rate % compare to GLBZ and ASCN?
First Niles Financial's Tax Rate % of 25.22% 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 Tax Rate % for a Banks company?
A good Tax Rate % depends on the Banks industry context. However, Tax Rate % 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 Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. First Niles Financial's current Tax Rate % is 25.22%. 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 Tax Rate % is 25.22%. 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 Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For First Niles Financial (FNFI), the current Tax Rate % is 25.22% 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:

  • Tax Rate %: 25.22%
  • 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

Tax Rate % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$8.65
Price
$10.77
GF Value