Weird device showing in network tab of Finder

This is what I see:

enter image description here

It is showing in the network section in Finder and I'm not sure what it means.

Sometimes I see it but sometimes I don't.

Should I be concerned?

My model is 2017 Macbook Air and I have Big Sur installed.


It's a PC with sharing enabled.
It might be a worry if you're on your home network with no PCs in the house; but not if you're using some larger shared resource such as public wifi.
The 'worry' would be for the owner of the PC, having sharing on in a public location.