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Side-by-side financial comparison of ACNB CORP (ACNB) and EASTERN CO (EML). Click either name above to swap in a different company.

EASTERN CO is the larger business by last-quarter revenue ($55.3M vs $47.2M, roughly 1.2× ACNB CORP). ACNB CORP runs the higher net margin — 22.9% vs 1.0%, a 21.9% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs -22.4%). ACNB CORP produced more free cash flow last quarter ($52.6M vs $3.1M). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs -0.6%).

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.

China Eastern Airlines is a major airline in China, headquartered in Changning, Shanghai. It is one of the three major airlines in the country, along with Air China and China Southern Airlines.

ACNB vs EML — Head-to-Head

Bigger by revenue
EML
EML
1.2× larger
EML
$55.3M
$47.2M
ACNB
Growing faster (revenue YoY)
ACNB
ACNB
+64.6% gap
ACNB
42.2%
-22.4%
EML
Higher net margin
ACNB
ACNB
21.9% more per $
ACNB
22.9%
1.0%
EML
More free cash flow
ACNB
ACNB
$49.5M more FCF
ACNB
$52.6M
$3.1M
EML
Faster 2-yr revenue CAGR
ACNB
ACNB
Annualised
ACNB
22.1%
-0.6%
EML

Income Statement — Q4 FY2025 vs Q3 FY2025

Metric
ACNB
ACNB
EML
EML
Revenue
$47.2M
$55.3M
Net Profit
$10.8M
$578.9K
Gross Margin
22.3%
Operating Margin
27.9%
3.1%
Net Margin
22.9%
1.0%
Revenue YoY
42.2%
-22.4%
Net Profit YoY
63.8%
103.8%
EPS (diluted)
$1.10
$0.10

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
EML
EML
Q4 25
$47.2M
Q3 25
$50.9M
$55.3M
Q2 25
$50.3M
$70.2M
Q1 25
$43.5M
$63.3M
Q4 24
$33.2M
$64.3M
Q3 24
$34.1M
$71.3M
Q2 24
$33.3M
$72.6M
Q1 24
$31.6M
$64.6M
Net Profit
ACNB
ACNB
EML
EML
Q4 25
$10.8M
Q3 25
$14.9M
$578.9K
Q2 25
$11.6M
$3.4M
Q1 25
$-272.0K
$1.9M
Q4 24
$6.6M
$1.3M
Q3 24
$7.2M
$-15.3M
Q2 24
$11.3M
$3.5M
Q1 24
$6.8M
$1.9M
Gross Margin
ACNB
ACNB
EML
EML
Q4 25
Q3 25
22.3%
Q2 25
23.3%
Q1 25
22.4%
Q4 24
23.6%
Q3 24
25.5%
Q2 24
25.4%
Q1 24
23.9%
Operating Margin
ACNB
ACNB
EML
EML
Q4 25
27.9%
Q3 25
37.2%
3.1%
Q2 25
29.7%
4.5%
Q1 25
-1.3%
5.1%
Q4 24
24.8%
6.1%
Q3 24
27.6%
9.5%
Q2 24
42.8%
8.3%
Q1 24
26.9%
5.3%
Net Margin
ACNB
ACNB
EML
EML
Q4 25
22.9%
Q3 25
29.2%
1.0%
Q2 25
23.2%
4.9%
Q1 25
-0.6%
3.1%
Q4 24
19.9%
2.0%
Q3 24
21.1%
-21.5%
Q2 24
33.9%
4.8%
Q1 24
21.4%
3.0%
EPS (diluted)
ACNB
ACNB
EML
EML
Q4 25
$1.10
Q3 25
$1.42
$0.10
Q2 25
$1.11
$0.56
Q1 25
$-0.03
$0.32
Q4 24
$0.77
$0.22
Q3 24
$0.84
$-2.46
Q2 24
$1.32
$0.56
Q1 24
$0.80
$0.31

Balance Sheet & Financial Strength

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

Metric
ACNB
ACNB
EML
EML
Cash + ST InvestmentsLiquidity on hand
$65.6M
$9.2M
Total DebtLower is stronger
$255.4M
Stockholders' EquityBook value
$420.0M
$124.3M
Total Assets
$3.2B
$220.0M
Debt / EquityLower = less leverage
0.61×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACNB
ACNB
EML
EML
Q4 25
$65.6M
Q3 25
$102.1M
$9.2M
Q2 25
$103.1M
$9.1M
Q1 25
$123.6M
$10.2M
Q4 24
$47.3M
$16.1M
Q3 24
$58.1M
$9.7M
Q2 24
$86.3M
$2.0M
Q1 24
$53.1M
$2.1M
Total Debt
ACNB
ACNB
EML
EML
Q4 25
$255.4M
Q3 25
$255.4M
Q2 25
$255.4M
Q1 25
$255.3M
Q4 24
$255.3M
$42.2M
Q3 24
$255.3M
Q2 24
$255.3M
Q1 24
$255.3M
Stockholders' Equity
ACNB
ACNB
EML
EML
Q4 25
$420.0M
Q3 25
$408.6M
$124.3M
Q2 25
$395.2M
$124.4M
Q1 25
$386.9M
$121.0M
Q4 24
$303.3M
$120.7M
Q3 24
$306.8M
$119.2M
Q2 24
$289.3M
$136.5M
Q1 24
$279.9M
$134.5M
Total Assets
ACNB
ACNB
EML
EML
Q4 25
$3.2B
Q3 25
$3.3B
$220.0M
Q2 25
$3.3B
$229.4M
Q1 25
$3.3B
$232.3M
Q4 24
$2.4B
$235.3M
Q3 24
$2.4B
$244.2M
Q2 24
$2.5B
$255.9M
Q1 24
$2.4B
$253.9M
Debt / Equity
ACNB
ACNB
EML
EML
Q4 25
0.61×
Q3 25
0.62×
Q2 25
0.65×
Q1 25
0.66×
Q4 24
0.84×
0.35×
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
ACNB
ACNB
EML
EML
Operating Cash FlowLast quarter
$53.6M
$3.1M
Free Cash FlowOCF − Capex
$52.6M
$3.1M
FCF MarginFCF / Revenue
111.4%
5.5%
Capex IntensityCapex / Revenue
2.3%
0.1%
Cash ConversionOCF / Net Profit
4.96×
5.38×
TTM Free Cash FlowTrailing 4 quarters
$92.2M
$12.3M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACNB
ACNB
EML
EML
Q4 25
$53.6M
Q3 25
$23.2M
$3.1M
Q2 25
$17.8M
$3.8M
Q1 25
$-71.0K
$-1.8M
Q4 24
$39.8M
$11.0M
Q3 24
$13.6M
$-2.9M
Q2 24
$9.7M
$8.4M
Q1 24
$10.8M
$2.8M
Free Cash Flow
ACNB
ACNB
EML
EML
Q4 25
$52.6M
Q3 25
$22.8M
$3.1M
Q2 25
$17.6M
$3.0M
Q1 25
$-730.0K
$-2.7M
Q4 24
$38.8M
$9.0M
Q3 24
$13.3M
$-7.7M
Q2 24
$9.4M
$7.3M
Q1 24
$10.7M
$1.1M
FCF Margin
ACNB
ACNB
EML
EML
Q4 25
111.4%
Q3 25
44.7%
5.5%
Q2 25
35.0%
4.3%
Q1 25
-1.7%
-4.3%
Q4 24
117.0%
13.9%
Q3 24
39.1%
-10.8%
Q2 24
28.3%
10.1%
Q1 24
33.9%
1.7%
Capex Intensity
ACNB
ACNB
EML
EML
Q4 25
2.3%
Q3 25
0.8%
0.1%
Q2 25
0.4%
1.1%
Q1 25
1.5%
1.3%
Q4 24
2.9%
3.2%
Q3 24
0.7%
6.7%
Q2 24
0.9%
1.5%
Q1 24
0.2%
2.6%
Cash Conversion
ACNB
ACNB
EML
EML
Q4 25
4.96×
Q3 25
1.56×
5.38×
Q2 25
1.52×
1.09×
Q1 25
-0.95×
Q4 24
6.03×
8.41×
Q3 24
1.88×
Q2 24
0.86×
2.40×
Q1 24
1.60×
1.43×

Financial Flow Comparison

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

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