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CB Financial Services CBFV Bank Owned Life Insurance

Bank Owned Life Insurance at other companies

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$671M+1.4%
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$560.77M+2.2%
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BCB BancorpBCBP
$80.31M+4.8%
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$48.87M+2.5%
Citizens Financial Services, Inc. logo
Citizens Financial Services, Inc.CZFS
$74.07M+46.4%
FRA
Franklin Financial Services CorporationFRAF
$22.38M-2.0%

Other financials

Income statement

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Revenue$14.8M+22.6%
Net income$3.9M+103%
EPS (diluted)$0.73+109%

Balance sheet

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Cash & equivalents$55.5M-9.3%
Total debt$3.0M+6.3%
Total equity$158.8M+7.1%
Total assets$1.6B+6.7%

Cash flow

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Operating cash flow$3.0M-25.1%
CapEx$202.0K+100%
Free cash flow$2.8M-28.3%

Valuation

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Market cap$193.47M+41.3%
Enterprise value$140.91M+87.5%
P/E28.2×+16.4×
P/S4.2×+1.5×

Profitability

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Net margin14.8%-5.7pp
FCF margin34.7%+24.6pp

Returns & leverage

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Return on equity4.5%-2.6pp
Debt / equity0.0×

Where this comes from

Reported directly by CB Financial Services in its filing.

Tagged under the XBRL concept us-gaap:BankOwnedLifeInsurance.

The official record: CB Financial Services’s 10-Q, filed May 12, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is CB Financial Services's bank owned life insurance?
CB Financial Services (CBFV) reported bank owned life insurance of $24.96M in Q1 2026.
How has CB Financial Services's bank owned life insurance changed year-over-year?
CB Financial Services's bank owned life insurance increased by 2.5% year-over-year, from $24.36M to $24.96M.
What is the long-term trend for CB Financial Services's bank owned life insurance?
Over 5 years (2020 to 2025), CB Financial Services's bank owned life insurance has grown at a 0.0% compound annual growth rate (CAGR), from $24.78M to $24.81M.
What does bank owned life insurance mean?
Bank Owned Life Insurance (BOLI) represents life insurance policies purchased by the bank on the lives of key employees or officers. The bank is the beneficiary, and the cash surrender value of these policies is recorded as an asset. This serves as a tax-advantaged vehicle to offset the costs of employee benefit programs.