CB Financial Services Inc (CBFV) - Net Assets
Based on the latest financial reports, CB Financial Services Inc (CBFV) has net assets worth $157.54 Million USD as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($1.55 Billion) and total liabilities ($1.39 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check CB Financial Services Inc liquid asset ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $157.54 Million |
| % of Total Assets | 10.18% |
| Annual Growth Rate | 8.13% |
| 5-Year Change | 18.34% |
| 10-Year Change | 76.08% |
| Growth Volatility | 25.18 |
CB Financial Services Inc - Net Assets Trend (2002–2025)
This chart illustrates how CB Financial Services Inc's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of CB Financial Services Inc for the complete picture of this company's asset base.
Annual Net Assets for CB Financial Services Inc (2002–2025)
The table below shows the annual net assets of CB Financial Services Inc from 2002 to 2025. For live valuation and market cap data, see market value of CB Financial Services Inc.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $157.54 Million | +6.89% |
| 2024-12-31 | $147.38 Million | +5.39% |
| 2023-12-31 | $139.83 Million | +26.94% |
| 2022-12-31 | $110.16 Million | -17.25% |
| 2021-12-31 | $133.12 Million | -1.05% |
| 2020-12-31 | $134.53 Million | -10.96% |
| 2019-12-31 | $151.10 Million | +9.79% |
| 2018-12-31 | $137.62 Million | +47.58% |
| 2017-12-31 | $93.26 Million | +4.23% |
| 2016-12-31 | $89.47 Million | +2.96% |
| 2015-12-31 | $86.90 Million | +6.08% |
| 2014-12-31 | $81.91 Million | +82.01% |
| 2013-12-31 | $45.01 Million | +1.20% |
| 2012-12-31 | $44.47 Million | +59.08% |
| 2005-12-31 | $27.95 Million | +5.51% |
| 2004-12-31 | $26.50 Million | +0.35% |
| 2003-12-31 | $26.40 Million | +1.21% |
| 2002-12-31 | $26.09 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to CB Financial Services Inc's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 321.5% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $90.62 Million | 57.53% |
| Common Stock | $2.43 Million | 1.54% |
| Other Comprehensive Income | $-3.41 Million | -2.17% |
| Other Components | $67.89 Million | 43.10% |
| Total Equity | $157.54 Million | 100.00% |
CB Financial Services Inc Competitors by Market Cap
The table below lists competitors of CB Financial Services Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Next PLC
LSE:NXT
|
$183.25 Million |
|
Kang Yong Electric Public Company Limited
BK:KYE
|
$183.29 Million |
|
inTest Corporation
NYSE MKT:INTT
|
$183.34 Million |
|
Loncor Resources Inc
TO:LN
|
$183.34 Million |
|
Osisko Metals Inc
V:OM
|
$183.11 Million |
|
Surteco Group SE
XETRA:SUR
|
$183.09 Million |
|
Panama Petrochem Limited
NSE:PANAMAPET
|
$183.06 Million |
|
Group Eleven Resources Corp
V:ZNG
|
$183.01 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in CB Financial Services Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 147,378,000 to 157,537,000, a change of 10,159,000 (6.9%).
- Net income of 4,903,000 contributed positively to equity growth.
- Dividend payments of 5,134,000 reduced retained earnings.
- Share repurchases of 6,840,000 reduced equity.
- Other comprehensive income increased equity by 13,823,000.
- Other factors increased equity by 3,407,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $4.90 Million | +3.11% |
| Dividends Paid | $5.13 Million | -3.26% |
| Share Repurchases | $6.84 Million | -4.34% |
| Other Comprehensive Income | $13.82 Million | +8.77% |
| Other Changes | $3.41 Million | +2.16% |
| Total Change | $- | 6.89% |
Book Value vs Market Value Analysis
This analysis compares CB Financial Services Inc's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.22x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 3.31x to 1.22x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2002-12-31 | $10.89 | $36.08 | x |
| 2003-12-31 | $11.04 | $36.08 | x |
| 2004-12-31 | $11.15 | $36.08 | x |
| 2005-12-31 | $11.78 | $36.08 | x |
| 2012-12-31 | $17.96 | $36.08 | x |
| 2013-12-31 | $18.16 | $36.08 | x |
| 2014-12-31 | $31.09 | $36.08 | x |
| 2015-12-31 | $21.34 | $36.08 | x |
| 2016-12-31 | $21.90 | $36.08 | x |
| 2017-12-31 | $22.69 | $36.08 | x |
| 2018-12-31 | $27.35 | $36.08 | x |
| 2019-12-31 | $27.73 | $36.08 | x |
| 2020-12-31 | $24.88 | $36.08 | x |
| 2021-12-31 | $24.69 | $36.08 | x |
| 2022-12-31 | $21.39 | $36.08 | x |
| 2023-12-31 | $27.30 | $36.08 | x |
| 2024-12-31 | $27.79 | $36.08 | x |
| 2025-12-31 | $29.69 | $36.08 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently CB Financial Services Inc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 3.11%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 7.14%
- • Asset Turnover: 0.04x
- • Equity Multiplier: 9.82x
- Recent ROE (3.11%) is below the historical average (7.44%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2002 | 8.49% | 13.46% | 0.06x | 10.07x | $-393.74K |
| 2003 | 5.59% | 9.17% | 0.06x | 10.72x | $-1.16 Million |
| 2004 | 6.21% | 9.63% | 0.05x | 12.33x | $-1.01 Million |
| 2005 | 10.48% | 15.09% | 0.06x | 11.99x | $134.77K |
| 2012 | 9.48% | 19.41% | 0.04x | 12.29x | $-230.00K |
| 2013 | 9.46% | 20.50% | 0.04x | 12.14x | $-244.50K |
| 2014 | 5.24% | 17.92% | 0.03x | 10.33x | $-3.90 Million |
| 2015 | 9.69% | 21.83% | 0.05x | 9.56x | $-269.60K |
| 2016 | 8.47% | 19.72% | 0.05x | 9.46x | $-1.37 Million |
| 2017 | 7.45% | 17.67% | 0.04x | 10.02x | $-2.38 Million |
| 2018 | 5.12% | 13.89% | 0.04x | 9.30x | $-6.71 Million |
| 2019 | 9.48% | 24.83% | 0.04x | 8.75x | $-782.70K |
| 2020 | -7.91% | -19.53% | 0.04x | 10.53x | $-24.09 Million |
| 2021 | 8.69% | 23.11% | 0.04x | 10.71x | $-1.74 Million |
| 2022 | 10.21% | 20.54% | 0.04x | 12.79x | $231.50K |
| 2023 | 16.13% | 37.56% | 0.04x | 10.41x | $8.57 Million |
| 2024 | 8.55% | 15.90% | 0.05x | 10.05x | $-2.14 Million |
| 2025 | 3.11% | 7.14% | 0.04x | 9.82x | $-10.85 Million |
Industry Comparison
This section compares CB Financial Services Inc's net assets metrics with peer companies in the Banks - Regional industry.
Industry Context
- Industry: Banks - Regional
- Average net assets among peers: $552,557,300
- Average return on equity (ROE) among peers: 11.02%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| CB Financial Services Inc (CBFV) | $157.54 Million | 8.49% | 8.82x | $183.14 Million |
| Ameris Bancorp (ABCB) | $1.46 Billion | 8.31% | 6.86x | $4.95 Billion |
| Ameris Bancorp (ABCB) | $120.94 Million | 10.83% | 9.48x | $5.70 Billion |
| ACNB Corporation (ACNB) | $74.01 Million | 9.97% | 11.77x | $483.21 Million |
| Affinity Bancshares Inc (AFBI) | $129.12 Million | 4.21% | 5.71x | $135.98 Million |
| Alerus Financial Corp (ALRS) | $153.31 Million | 13.22% | 8.01x | $647.19 Million |
| Amalgamated Bank (AMAL) | $535.82 Million | 8.62% | 10.16x | $1.14 Billion |
| Amerant Bancorp Inc. (AMTB) | $901.22 Million | 12.53% | 7.48x | $962.39 Million |
| Arrow Financial Corporation (AROW) | $72.29 Million | 17.85% | 12.85x | $601.02 Million |
| Associated Banc-Corp (ASB) | $2.02 Billion | 12.80% | 9.17x | $5.20 Billion |
| AmeriServ Financial Inc (ASRV) | $65.10 Million | 11.83% | 10.90x | $62.60 Million |
About CB Financial Services Inc
CB Financial Services, Inc. operates as the bank holding company for Community Bank that provides banking products and services for individuals and businesses. Its primary deposit products include demand deposits, NOW accounts, money market accounts, and savings and checking accounts, as well as time deposit products. The company's loan products comprise residential real estate loans, such as one… Read more