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Side-by-side financial comparison of ACNB CORP (ACNB) and Arthur J. Gallagher & Co. (AJG). Click either name above to swap in a different company.
Arthur J. Gallagher & Co. is the larger business by last-quarter revenue ($3.6B vs $47.2M, roughly 76.9× ACNB CORP). ACNB CORP runs the higher net margin — 22.9% vs 4.2%, a 18.7% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs 33.6%). Arthur J. Gallagher & Co. produced more free cash flow last quarter ($713.4M vs $12.6M). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs 5.5%).
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.
Arthur J. Gallagher & Co. (Gallagher) is an American insurance brokerage and risk management services company based in Rolling Meadows, Illinois, a suburb of Chicago. The company provides insurance brokerage and risk management services, which primarily includes processing of workers compensation and automobile insurance claims via the company's adjusters.
ACNB vs AJG — Head-to-Head
Income Statement — Q4 2025 vs Q4 2025
| Metric | | |
|---|---|---|
| Revenue | $47.2M | $3.6B |
| Net Profit | $10.8M | $151.1M |
| Gross Margin | — | — |
| Operating Margin | 27.9% | 5.0% |
| Net Margin | 22.9% | 4.2% |
| Revenue YoY | 42.2% | 33.6% |
| Net Profit YoY | 63.8% | -41.5% |
| EPS (diluted) | $1.10 | $0.58 |
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.
| Q4 25 | $47.2M | $3.6B | ||
| Q3 25 | $50.9M | $3.4B | ||
| Q2 25 | $50.3M | $3.2B | ||
| Q1 25 | $43.5M | $3.7B | ||
| Q4 24 | $33.2M | $2.7B | ||
| Q3 24 | $34.1M | $2.8B | ||
| Q2 24 | $33.3M | $2.8B | ||
| Q1 24 | $31.6M | $3.3B |
| Q4 25 | $10.8M | $151.1M | ||
| Q3 25 | $14.9M | $272.7M | ||
| Q2 25 | $11.6M | $365.8M | ||
| Q1 25 | $-272.0K | $704.4M | ||
| Q4 24 | $6.6M | $258.3M | ||
| Q3 24 | $7.2M | $312.6M | ||
| Q2 24 | $11.3M | $283.4M | ||
| Q1 24 | $6.8M | $608.4M |
| Q4 25 | 27.9% | 5.0% | ||
| Q3 25 | 37.2% | 10.3% | ||
| Q2 25 | 29.7% | 14.6% | ||
| Q1 25 | -1.3% | 23.4% | ||
| Q4 24 | 24.8% | 12.3% | ||
| Q3 24 | 27.6% | 14.4% | ||
| Q2 24 | 42.8% | 13.2% | ||
| Q1 24 | 26.9% | 23.7% |
| Q4 25 | 22.9% | 4.2% | ||
| Q3 25 | 29.2% | 8.1% | ||
| Q2 25 | 23.2% | 11.4% | ||
| Q1 25 | -0.6% | 18.9% | ||
| Q4 24 | 19.9% | 9.5% | ||
| Q3 24 | 21.1% | 11.1% | ||
| Q2 24 | 33.9% | 10.2% | ||
| Q1 24 | 21.4% | 18.7% |
| Q4 25 | $1.10 | $0.58 | ||
| Q3 25 | $1.42 | $1.04 | ||
| Q2 25 | $1.11 | $1.40 | ||
| Q1 25 | $-0.03 | $2.72 | ||
| Q4 24 | $0.77 | $1.10 | ||
| Q3 24 | $0.84 | $1.39 | ||
| Q2 24 | $1.32 | $1.27 | ||
| Q1 24 | $0.80 | $2.74 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $65.6M | — |
| Total DebtLower is stronger | $255.4M | $12.9B |
| Stockholders' EquityBook value | $420.0M | $23.3B |
| Total Assets | $3.2B | $70.7B |
| Debt / EquityLower = less leverage | 0.61× | 0.55× |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $65.6M | — | ||
| Q3 25 | $102.1M | — | ||
| Q2 25 | $103.1M | — | ||
| Q1 25 | $123.6M | — | ||
| Q4 24 | $47.3M | — | ||
| Q3 24 | $58.1M | — | ||
| Q2 24 | $86.3M | — | ||
| Q1 24 | $53.1M | — |
| Q4 25 | $255.4M | $12.9B | ||
| Q3 25 | $255.4M | — | ||
| Q2 25 | $255.4M | — | ||
| Q1 25 | $255.3M | — | ||
| Q4 24 | $255.3M | $23.0M | ||
| Q3 24 | $255.3M | — | ||
| Q2 24 | $255.3M | — | ||
| Q1 24 | $255.3M | — |
| Q4 25 | $420.0M | $23.3B | ||
| Q3 25 | $408.6M | $23.2B | ||
| Q2 25 | $395.2M | $23.0B | ||
| Q1 25 | $386.9M | $22.3B | ||
| Q4 24 | $303.3M | $20.2B | ||
| Q3 24 | $306.8M | $12.2B | ||
| Q2 24 | $289.3M | $11.6B | ||
| Q1 24 | $279.9M | $11.3B |
| Q4 25 | $3.2B | $70.7B | ||
| Q3 25 | $3.3B | $79.1B | ||
| Q2 25 | $3.3B | $80.1B | ||
| Q1 25 | $3.3B | $74.1B | ||
| Q4 24 | $2.4B | $64.3B | ||
| Q3 24 | $2.4B | $57.2B | ||
| Q2 24 | $2.5B | $63.0B | ||
| Q1 24 | $2.4B | $61.0B |
| Q4 25 | 0.61× | 0.55× | ||
| Q3 25 | 0.62× | — | ||
| Q2 25 | 0.65× | — | ||
| Q1 25 | 0.66× | — | ||
| Q4 24 | 0.84× | 0.00× | ||
| Q3 24 | 0.83× | — | ||
| Q2 24 | 0.88× | — | ||
| Q1 24 | 0.91× | — |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $12.8M | $753.0M |
| Free Cash FlowOCF − Capex | $12.6M | $713.4M |
| FCF MarginFCF / Revenue | 26.7% | 19.7% |
| Capex IntensityCapex / Revenue | 0.4% | 1.1% |
| Cash ConversionOCF / Net Profit | 1.18× | 4.98× |
| TTM Free Cash FlowTrailing 4 quarters | $52.2M | $1.8B |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $12.8M | $753.0M | ||
| Q3 25 | $23.2M | $731.3M | ||
| Q2 25 | $17.8M | $-426.1M | ||
| Q1 25 | $-71.0K | $871.8M | ||
| Q4 24 | $5.7M | $739.3M | ||
| Q3 24 | $13.6M | $934.8M | ||
| Q2 24 | $9.7M | $119.5M | ||
| Q1 24 | $10.8M | $789.3M |
| Q4 25 | $12.6M | $713.4M | ||
| Q3 25 | $22.8M | $693.5M | ||
| Q2 25 | $17.6M | $-465.5M | ||
| Q1 25 | $-730.0K | $843.6M | ||
| Q4 24 | $5.3M | $695.7M | ||
| Q3 24 | $13.3M | $898.0M | ||
| Q2 24 | $9.4M | $87.7M | ||
| Q1 24 | $10.7M | $759.6M |
| Q4 25 | 26.7% | 19.7% | ||
| Q3 25 | 44.7% | 20.6% | ||
| Q2 25 | 35.0% | -14.5% | ||
| Q1 25 | -1.7% | 22.6% | ||
| Q4 24 | 16.1% | 25.6% | ||
| Q3 24 | 39.1% | 32.0% | ||
| Q2 24 | 28.3% | 3.2% | ||
| Q1 24 | 33.9% | 23.3% |
| Q4 25 | 0.4% | 1.1% | ||
| Q3 25 | 0.8% | 1.1% | ||
| Q2 25 | 0.4% | 1.2% | ||
| Q1 25 | 1.5% | 0.8% | ||
| Q4 24 | 1.1% | 1.6% | ||
| Q3 24 | 0.7% | 1.3% | ||
| Q2 24 | 0.9% | 1.1% | ||
| Q1 24 | 0.2% | 0.9% |
| Q4 25 | 1.18× | 4.98× | ||
| Q3 25 | 1.56× | 2.68× | ||
| Q2 25 | 1.52× | -1.16× | ||
| Q1 25 | — | 1.24× | ||
| Q4 24 | 0.87× | 2.86× | ||
| Q3 24 | 1.88× | 2.99× | ||
| Q2 24 | 0.86× | 0.42× | ||
| Q1 24 | 1.60× | 1.30× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ACNB
Segment breakdown not available.
AJG
| Commissions | $2.1B | 57% |
| Broker Fees | $1.2B | 33% |
| Supplemental Revenue | $131.7M | 4% |
| Investment Performance | $121.8M | 3% |
| Contingent Revenue | $83.0M | 2% |
