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Side-by-side financial comparison of ACM Research, Inc. (ACMR) and COMMUNITY FINANCIAL SYSTEM, INC. (CBU). Click either name above to swap in a different company.

ACM Research, Inc. is the larger business by last-quarter revenue ($244.4M vs $214.5M, roughly 1.1× COMMUNITY FINANCIAL SYSTEM, INC.). COMMUNITY FINANCIAL SYSTEM, INC. runs the higher net margin — 26.7% vs 3.3%, a 23.4% gap on every dollar of revenue. On growth, ACM Research, Inc. posted the faster year-over-year revenue change (9.4% vs 8.7%). Over the past eight quarters, ACM Research, Inc.'s revenue compounded faster (26.7% CAGR vs 7.9%).

ACM Research, Inc. is a leading global supplier of advanced processing equipment for the semiconductor manufacturing industry. It designs, develops and commercializes high-performance wet processing systems including wafer cleaning, electroplating and etching tools, which support production of advanced logic, memory and power semiconductor chips, serving chip manufacturers across Asia, North America and Europe.

Community Health Systems (CHS) is a Fortune 500 company based in Franklin, Tennessee. It was the largest provider of general hospital healthcare services in the United States in terms of number of acute care facilities. In 2014, CHS had around 200 hospitals, but the number had declined to around 85 in 2021.

ACMR vs CBU — Head-to-Head

Bigger by revenue
ACMR
ACMR
1.1× larger
ACMR
$244.4M
$214.5M
CBU
Growing faster (revenue YoY)
ACMR
ACMR
+0.7% gap
ACMR
9.4%
8.7%
CBU
Higher net margin
CBU
CBU
23.4% more per $
CBU
26.7%
3.3%
ACMR
Faster 2-yr revenue CAGR
ACMR
ACMR
Annualised
ACMR
26.7%
7.9%
CBU

Income Statement — Q4 FY2025 vs Q1 FY2026

Metric
ACMR
ACMR
CBU
CBU
Revenue
$244.4M
$214.5M
Net Profit
$8.0M
$57.2M
Gross Margin
40.9%
Operating Margin
9.4%
Net Margin
3.3%
26.7%
Revenue YoY
9.4%
8.7%
Net Profit YoY
-74.1%
15.3%
EPS (diluted)
$0.11
$1.15

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ACMR
ACMR
CBU
CBU
Q1 26
$214.5M
Q4 25
$244.4M
$217.0M
Q3 25
$269.2M
$208.1M
Q2 25
$215.4M
$200.5M
Q1 25
$172.3M
$197.3M
Q4 24
$223.5M
$197.4M
Q3 24
$204.0M
$190.3M
Q2 24
$202.5M
$184.3M
Net Profit
ACMR
ACMR
CBU
CBU
Q1 26
$57.2M
Q4 25
$8.0M
$54.4M
Q3 25
$35.9M
$55.1M
Q2 25
$29.8M
$51.3M
Q1 25
$20.4M
$49.6M
Q4 24
$31.1M
$49.8M
Q3 24
$30.9M
$43.9M
Q2 24
$24.2M
$47.9M
Gross Margin
ACMR
ACMR
CBU
CBU
Q1 26
Q4 25
40.9%
Q3 25
42.0%
Q2 25
48.5%
Q1 25
47.9%
Q4 24
49.6%
Q3 24
51.4%
Q2 24
47.8%
Operating Margin
ACMR
ACMR
CBU
CBU
Q1 26
Q4 25
9.4%
33.1%
Q3 25
10.7%
35.2%
Q2 25
14.7%
32.9%
Q1 25
15.0%
32.6%
Q4 24
19.7%
32.7%
Q3 24
21.7%
30.0%
Q2 24
18.6%
33.7%
Net Margin
ACMR
ACMR
CBU
CBU
Q1 26
26.7%
Q4 25
3.3%
25.1%
Q3 25
13.3%
26.5%
Q2 25
13.8%
25.6%
Q1 25
11.8%
25.1%
Q4 24
13.9%
25.2%
Q3 24
15.2%
23.1%
Q2 24
12.0%
26.0%
EPS (diluted)
ACMR
ACMR
CBU
CBU
Q1 26
$1.15
Q4 25
$0.11
$1.03
Q3 25
$0.52
$1.04
Q2 25
$0.44
$0.97
Q1 25
$0.30
$0.93
Q4 24
$0.47
$0.94
Q3 24
$0.45
$0.83
Q2 24
$0.35
$0.91

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ACMR
ACMR
CBU
CBU
Cash + ST InvestmentsLiquidity on hand
$792.9M
$572.2M
Total DebtLower is stronger
$214.0M
Stockholders' EquityBook value
$1.5B
$2.0B
Total Assets
$2.9B
$17.5B
Debt / EquityLower = less leverage
0.15×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACMR
ACMR
CBU
CBU
Q1 26
$572.2M
Q4 25
$792.9M
$301.8M
Q3 25
$1.1B
$245.2M
Q2 25
$463.2M
$237.2M
Q1 25
$475.6M
$518.0M
Q4 24
$426.8M
$197.0M
Q3 24
$353.8M
$346.1M
Q2 24
$343.6M
$201.5M
Total Debt
ACMR
ACMR
CBU
CBU
Q1 26
Q4 25
$214.0M
Q3 25
$242.0M
Q2 25
$225.1M
Q1 25
$202.5M
Q4 24
$150.0M
$990.2M
Q3 24
$150.0M
Q2 24
$90.5M
Stockholders' Equity
ACMR
ACMR
CBU
CBU
Q1 26
$2.0B
Q4 25
$1.5B
$2.0B
Q3 25
$1.4B
$1.9B
Q2 25
$986.5M
$1.9B
Q1 25
$949.1M
$1.8B
Q4 24
$904.6M
$1.8B
Q3 24
$888.2M
$1.8B
Q2 24
$833.2M
$1.7B
Total Assets
ACMR
ACMR
CBU
CBU
Q1 26
$17.5B
Q4 25
$2.9B
$17.3B
Q3 25
$2.8B
$17.0B
Q2 25
$2.0B
$16.7B
Q1 25
$1.9B
$16.8B
Q4 24
$1.9B
$16.4B
Q3 24
$1.8B
$16.4B
Q2 24
$1.7B
$15.9B
Debt / Equity
ACMR
ACMR
CBU
CBU
Q1 26
Q4 25
0.15×
Q3 25
0.17×
Q2 25
0.23×
Q1 25
0.21×
Q4 24
0.17×
0.56×
Q3 24
0.17×
Q2 24
0.11×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ACMR
ACMR
CBU
CBU
Operating Cash FlowLast quarter
$33.9M
Free Cash FlowOCF − Capex
$20.1M
FCF MarginFCF / Revenue
8.2%
Capex IntensityCapex / Revenue
5.6%
Cash ConversionOCF / Net Profit
4.21×
TTM Free Cash FlowTrailing 4 quarters
$-66.6M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACMR
ACMR
CBU
CBU
Q1 26
Q4 25
$33.9M
$301.9M
Q3 25
$-4.6M
$101.1M
Q2 25
$-44.9M
$53.7M
Q1 25
$5.3M
$62.5M
Q4 24
$88.6M
$242.3M
Q3 24
$11.9M
$56.9M
Q2 24
$61.6M
$39.8M
Free Cash Flow
ACMR
ACMR
CBU
CBU
Q1 26
Q4 25
$20.1M
$233.3M
Q3 25
$-15.6M
$83.4M
Q2 25
$-59.6M
$36.4M
Q1 25
$-11.4M
$52.0M
Q4 24
$77.2M
$221.6M
Q3 24
$-20.6M
$51.9M
Q2 24
$48.5M
$33.8M
FCF Margin
ACMR
ACMR
CBU
CBU
Q1 26
Q4 25
8.2%
107.5%
Q3 25
-5.8%
40.1%
Q2 25
-27.7%
18.1%
Q1 25
-6.6%
26.3%
Q4 24
34.5%
112.2%
Q3 24
-10.1%
27.3%
Q2 24
24.0%
18.3%
Capex Intensity
ACMR
ACMR
CBU
CBU
Q1 26
Q4 25
5.6%
31.6%
Q3 25
4.1%
8.5%
Q2 25
6.8%
8.6%
Q1 25
9.7%
5.3%
Q4 24
5.1%
10.5%
Q3 24
16.0%
2.6%
Q2 24
6.5%
3.3%
Cash Conversion
ACMR
ACMR
CBU
CBU
Q1 26
Q4 25
4.21×
5.55×
Q3 25
-0.13×
1.84×
Q2 25
-1.51×
1.05×
Q1 25
0.26×
1.26×
Q4 24
2.85×
4.87×
Q3 24
0.39×
1.30×
Q2 24
2.54×
0.83×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ACMR
ACMR

Total Single Wafer And Semi Critical Cleaning Equipment$159.9M65%
ECP Front End And Packaging Furnace And Other Technologies$64.1M26%
Advanced Packaging Exclude ECP Services Spares$20.5M8%

CBU
CBU

Segment breakdown not available.

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