vs

Side-by-side financial comparison of ACNB CORP (ACNB) and ACME UNITED CORP (ACU). Click either name above to swap in a different company.

ACME UNITED CORP is the larger business by last-quarter revenue ($52.3M vs $47.2M, roughly 1.1× ACNB CORP). ACNB CORP runs the higher net margin — 22.9% vs 1.9%, a 21.0% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs 13.8%). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs -2.9%).

ACNB Corp is a US-based financial holding company headquartered in Pennsylvania. It provides a full suite of financial solutions including retail and commercial banking, wealth management, trust services, and property & casualty insurance products. Its core market covers local communities, individual consumers, and small-to-medium enterprises across south-central Pennsylvania and northern Maryland.

Acme United Corporation is a supplier of cutting, measuring and safety products for the school, home, office, hardware and industrial markets. The company was organized as a partnership in 1867 and incorporated in 1873 under the laws of the State of Connecticut. It is publicly traded on the NYSE American with symbol ACU.

ACNB vs ACU — Head-to-Head

Bigger by revenue
ACU
ACU
1.1× larger
ACU
$52.3M
$47.2M
ACNB
Growing faster (revenue YoY)
ACNB
ACNB
+28.4% gap
ACNB
42.2%
13.8%
ACU
Higher net margin
ACNB
ACNB
21.0% more per $
ACNB
22.9%
1.9%
ACU
Faster 2-yr revenue CAGR
ACNB
ACNB
Annualised
ACNB
22.1%
-2.9%
ACU

Income Statement — Q4 FY2025 vs Q1 FY2026

Metric
ACNB
ACNB
ACU
ACU
Revenue
$47.2M
$52.3M
Net Profit
$10.8M
$985.0K
Gross Margin
39.7%
Operating Margin
27.9%
3.3%
Net Margin
22.9%
1.9%
Revenue YoY
42.2%
13.8%
Net Profit YoY
63.8%
-40.4%
EPS (diluted)
$1.10
$0.24

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
ACNB
ACNB
ACU
ACU
Q1 26
$52.3M
Q4 25
$47.2M
$47.5M
Q3 25
$50.9M
$49.1M
Q2 25
$50.3M
$54.0M
Q1 25
$43.5M
$46.0M
Q4 24
$33.2M
$45.9M
Q3 24
$34.1M
$48.2M
Q2 24
$33.3M
$55.4M
Net Profit
ACNB
ACNB
ACU
ACU
Q1 26
$985.0K
Q4 25
$10.8M
$1.9M
Q3 25
$14.9M
$1.9M
Q2 25
$11.6M
$4.8M
Q1 25
$-272.0K
$1.7M
Q4 24
$6.6M
$1.7M
Q3 24
$7.2M
$2.2M
Q2 24
$11.3M
$4.5M
Gross Margin
ACNB
ACNB
ACU
ACU
Q1 26
39.7%
Q4 25
38.2%
Q3 25
39.1%
Q2 25
41.0%
Q1 25
39.0%
Q4 24
38.7%
Q3 24
38.5%
Q2 24
40.8%
Operating Margin
ACNB
ACNB
ACU
ACU
Q1 26
3.3%
Q4 25
27.9%
6.1%
Q3 25
37.2%
6.1%
Q2 25
29.7%
11.8%
Q1 25
-1.3%
5.3%
Q4 24
24.8%
5.0%
Q3 24
27.6%
6.1%
Q2 24
42.8%
11.5%
Net Margin
ACNB
ACNB
ACU
ACU
Q1 26
1.9%
Q4 25
22.9%
3.9%
Q3 25
29.2%
3.9%
Q2 25
23.2%
8.8%
Q1 25
-0.6%
3.6%
Q4 24
19.9%
3.7%
Q3 24
21.1%
4.6%
Q2 24
33.9%
8.0%
EPS (diluted)
ACNB
ACNB
ACU
ACU
Q1 26
$0.24
Q4 25
$1.10
$0.46
Q3 25
$1.42
$0.46
Q2 25
$1.11
$1.16
Q1 25
$-0.03
$0.41
Q4 24
$0.77
$0.43
Q3 24
$0.84
$0.54
Q2 24
$1.32
$1.09

Balance Sheet & Financial Strength

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

Metric
ACNB
ACNB
ACU
ACU
Cash + ST InvestmentsLiquidity on hand
$65.6M
$4.2M
Total DebtLower is stronger
$255.4M
$33.0M
Stockholders' EquityBook value
$420.0M
$116.7M
Total Assets
$3.2B
$195.2M
Debt / EquityLower = less leverage
0.61×
0.28×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACNB
ACNB
ACU
ACU
Q1 26
$4.2M
Q4 25
$65.6M
$3.6M
Q3 25
$102.1M
$5.1M
Q2 25
$103.1M
$3.6M
Q1 25
$123.6M
$3.4M
Q4 24
$47.3M
$6.4M
Q3 24
$58.1M
$5.7M
Q2 24
$86.3M
$3.8M
Total Debt
ACNB
ACNB
ACU
ACU
Q1 26
$33.0M
Q4 25
$255.4M
Q3 25
$255.4M
Q2 25
$255.4M
Q1 25
$255.3M
Q4 24
$255.3M
Q3 24
$255.3M
Q2 24
$255.3M
Stockholders' Equity
ACNB
ACNB
ACU
ACU
Q1 26
$116.7M
Q4 25
$420.0M
$117.6M
Q3 25
$408.6M
$115.8M
Q2 25
$395.2M
$113.7M
Q1 25
$386.9M
$108.3M
Q4 24
$303.3M
$107.0M
Q3 24
$306.8M
$106.3M
Q2 24
$289.3M
$104.0M
Total Assets
ACNB
ACNB
ACU
ACU
Q1 26
$195.2M
Q4 25
$3.2B
$171.0M
Q3 25
$3.3B
$173.0M
Q2 25
$3.3B
$170.9M
Q1 25
$3.3B
$163.0M
Q4 24
$2.4B
$162.2M
Q3 24
$2.4B
$165.5M
Q2 24
$2.5B
$173.5M
Debt / Equity
ACNB
ACNB
ACU
ACU
Q1 26
0.28×
Q4 25
0.61×
Q3 25
0.62×
Q2 25
0.65×
Q1 25
0.66×
Q4 24
0.84×
Q3 24
0.83×
Q2 24
0.88×

Cash Flow & Capital Efficiency

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

Metric
ACNB
ACNB
ACU
ACU
Operating Cash FlowLast quarter
$53.6M
Free Cash FlowOCF − Capex
$52.6M
FCF MarginFCF / Revenue
111.4%
Capex IntensityCapex / Revenue
2.3%
Cash ConversionOCF / Net Profit
4.96×
TTM Free Cash FlowTrailing 4 quarters
$92.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACNB
ACNB
ACU
ACU
Q1 26
Q4 25
$53.6M
$8.2M
Q3 25
$23.2M
$7.1M
Q2 25
$17.8M
$6.3M
Q1 25
$-71.0K
$-3.3M
Q4 24
$39.8M
$6.4M
Q3 24
$13.6M
$8.9M
Q2 24
$9.7M
$6.9M
Free Cash Flow
ACNB
ACNB
ACU
ACU
Q1 26
Q4 25
$52.6M
$7.3M
Q3 25
$22.8M
$301.0K
Q2 25
$17.6M
$4.7M
Q1 25
$-730.0K
$-4.7M
Q4 24
$38.8M
$4.7M
Q3 24
$13.3M
$7.5M
Q2 24
$9.4M
$4.4M
FCF Margin
ACNB
ACNB
ACU
ACU
Q1 26
Q4 25
111.4%
15.3%
Q3 25
44.7%
0.6%
Q2 25
35.0%
8.7%
Q1 25
-1.7%
-10.2%
Q4 24
117.0%
10.2%
Q3 24
39.1%
15.6%
Q2 24
28.3%
8.0%
Capex Intensity
ACNB
ACNB
ACU
ACU
Q1 26
Q4 25
2.3%
1.9%
Q3 25
0.8%
13.8%
Q2 25
0.4%
3.0%
Q1 25
1.5%
2.9%
Q4 24
2.9%
3.7%
Q3 24
0.7%
2.8%
Q2 24
0.9%
4.5%
Cash Conversion
ACNB
ACNB
ACU
ACU
Q1 26
Q4 25
4.96×
4.34×
Q3 25
1.56×
3.72×
Q2 25
1.52×
1.33×
Q1 25
-2.02×
Q4 24
6.03×
3.73×
Q3 24
1.88×
3.99×
Q2 24
0.86×
1.55×

Financial Flow Comparison

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

Related Comparisons