 First National OTCMKTS:FXNC and TowneBank NASDAQ:TOWN are both small-cap finance companies, but which is the superior investment? We will contrast the two companies based on the strength of their valuation, earnings, profitability, risk, institutional ownership, analyst recommendations and dividends. Profitability This table compares First National and TowneBanks net margins, return on equity and return on ... 