Critical Review: Bogota Financial (NASDAQ:BSBK) versus NB Bancorp (NASDAQ:NBBK)

Bogota Financial (NASDAQ:BSBK) and NB Bancorp (NASDAQ:NBBK) are both small-cap finance companies, but which is the superior business? We will compare the two businesses based on the strength of their profitability, analyst recommendations, dividends, risk, earnings, valuation and institutional ownership.

Valuation and Earnings

This table compares Bogota Financial and NB Bancorp’s gross revenue, earnings per share (EPS) and valuation.

	Gross Revenue	Price/Sales Ratio	Net Income	Earnings Per Share	Price/Earnings Ratio
Bogota Financial	$38.42 million	2.31	$640,000.00	$0.06	111.69
NB Bancorp	$145.63 million	3.95	$9.82 million	N/A	N/A

NB Bancorp has higher revenue and earnings than Bogota Financial.

Analyst Ratings

This is a breakdown of recent ratings and target prices for Bogota Financial and NB Bancorp, as provided by MarketBeat.com.

	Sell Ratings	Hold Ratings	Buy Ratings	Strong Buy Ratings	Rating Score
Bogota Financial	0	0	0	0	N/A
NB Bancorp	0	0	1	0	3.00

NB Bancorp has a consensus target price of $17.00, suggesting a potential upside of 26.30%. Given NB Bancorp’s higher probable upside, analysts clearly believe NB Bancorp is more favorable than Bogota Financial.

Profitability

This table compares Bogota Financial and NB Bancorp’s net margins, return on equity and return on assets.

	Net Margins	Return on Equity	Return on Assets
Bogota Financial	1.67%	0.47%	0.07%
NB Bancorp	N/A	N/A	N/A

Insider & Institutional Ownership

11.6% of Bogota Financial shares are held by institutional investors. 3.6% of Bogota Financial shares are held by company insiders. Strong institutional ownership is an indication that large money managers, hedge funds and endowments believe a company will outperform the market over the long term.

About Bogota Financial

Bogota Financial Corp. operates as the bank holding company for Bogota Savings Bank that provides banking products and services in the United States. It offers deposit accounts, including demand accounts, savings accounts, money market accounts, and certificate of deposit accounts. The company also provides one-to four-family residential real estate loans, and commercial real estate and multi-family loans, as well as consumer loans, such as home equity loans and lines of credit, commercial and industrial loans, and construction loans; and buys, sells, and holds investment securities. It operates through various offices located in Bogota, Hasbrouck Heights, Newark, Oak Ridge, Parsippany, and Teaneck, as well as through a loan production office in Spring Lake, New Jersey. The company was founded in 1893 and is based in Teaneck, New Jersey. Bogota Financial Corp. operates as a subsidiary of Bogota Financial, MHC.

About NB Bancorp

NB Bancorp, Inc. focuses on operating as a bank holding company for Needham Bank that provides various banking products and services in Greater Boston metropolitan area and surrounding communities in Massachusetts, eastern Connecticut, southern New Hampshire, and Rhode Island. The company offers various deposits, including certificate of deposit, individual retirement, money market, savings, NOW, demand deposit, and interest-bearing and noninterest-bearing checking accounts; and commercial real estate and multifamily, one- to four-family residential real estate, construction and land development, commercial and industrial, and consumer loans, as well as home equity loans and lines of credit. It also invests in securities consisting of U.S. treasury and federal agency securities, government-sponsored residential mortgage-backed securities, municipal bonds, and corporate bonds. The company was founded in 1892 and is based in Needham, Massachusetts.