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Side-by-side financial comparison of ACNB CORP (ACNB) and FIRST CITIZENS BANCSHARES INC (FCNCA). Click either name above to swap in a different company.
FIRST CITIZENS BANCSHARES INC is the larger business by last-quarter revenue ($1.1B vs $47.2M, roughly 23.0× ACNB CORP). FIRST CITIZENS BANCSHARES INC runs the higher net margin — 49.1% vs 22.9%, a 26.2% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs 3.5%). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs -33.5%).
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.
Citizens Financial Group, Inc. is an American bank holding company, headquartered in Providence, Rhode Island. The company owns the bank Citizens Bank, N.A., which operates in the U.S. states of Connecticut, Delaware, Florida, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Vermont, and Virginia, as well as Washington, DC.
ACNB vs FCNCA — Head-to-Head
Income Statement — Q4 2025 vs Q1 2026
| Metric | | |
|---|---|---|
| Revenue | $47.2M | $1.1B |
| Net Profit | $10.8M | $534.0M |
| Gross Margin | — | — |
| Operating Margin | 27.9% | — |
| Net Margin | 22.9% | 49.1% |
| Revenue YoY | 42.2% | 3.5% |
| Net Profit YoY | 63.8% | 10.6% |
| EPS (diluted) | $1.10 | $42.63 |
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.
| Q1 26 | — | $1.1B | ||
| Q4 25 | $47.2M | $2.4B | ||
| Q3 25 | $50.9M | $2.4B | ||
| Q2 25 | $50.3M | $2.4B | ||
| Q1 25 | $43.5M | $2.3B | ||
| Q4 24 | $33.2M | $2.4B | ||
| Q3 24 | $34.1M | $2.4B | ||
| Q2 24 | $33.3M | $2.5B |
| Q1 26 | — | $534.0M | ||
| Q4 25 | $10.8M | $580.0M | ||
| Q3 25 | $14.9M | $568.0M | ||
| Q2 25 | $11.6M | $575.0M | ||
| Q1 25 | $-272.0K | $483.0M | ||
| Q4 24 | $6.6M | $700.0M | ||
| Q3 24 | $7.2M | $639.0M | ||
| Q2 24 | $11.3M | $707.0M |
| Q1 26 | — | — | ||
| Q4 25 | 27.9% | 33.3% | ||
| Q3 25 | 37.2% | 30.9% | ||
| Q2 25 | 29.7% | 31.9% | ||
| Q1 25 | -1.3% | 28.3% | ||
| Q4 24 | 24.8% | 30.6% | ||
| Q3 24 | 27.6% | 35.7% | ||
| Q2 24 | 42.8% | 39.8% |
| Q1 26 | — | 49.1% | ||
| Q4 25 | 22.9% | 23.8% | ||
| Q3 25 | 29.2% | 23.3% | ||
| Q2 25 | 23.2% | 24.2% | ||
| Q1 25 | -0.6% | 21.0% | ||
| Q4 24 | 19.9% | 29.1% | ||
| Q3 24 | 21.1% | 26.1% | ||
| Q2 24 | 33.9% | 28.7% |
| Q1 26 | — | $42.63 | ||
| Q4 25 | $1.10 | $45.33 | ||
| Q3 25 | $1.42 | $43.08 | ||
| Q2 25 | $1.11 | $42.36 | ||
| Q1 25 | $-0.03 | $34.47 | ||
| Q4 24 | $0.77 | $49.19 | ||
| Q3 24 | $0.84 | $43.42 | ||
| Q2 24 | $1.32 | $47.54 |
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 | $34.0B |
| Stockholders' EquityBook value | $420.0M | $22.0B |
| Total Assets | $3.2B | $236.0B |
| Debt / EquityLower = less leverage | 0.61× | 1.54× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| 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 26 | — | $34.0B | ||
| Q4 25 | $255.4M | $35.8B | ||
| Q3 25 | $255.4M | $38.3B | ||
| Q2 25 | $255.4M | $37.6B | ||
| Q1 25 | $255.3M | $38.0B | ||
| Q4 24 | $255.3M | $36.7B | ||
| Q3 24 | $255.3M | $36.8B | ||
| Q2 24 | $255.3M | $37.1B |
| Q1 26 | — | $22.0B | ||
| Q4 25 | $420.0M | $22.2B | ||
| Q3 25 | $408.6M | $22.0B | ||
| Q2 25 | $395.2M | $22.3B | ||
| Q1 25 | $386.9M | $22.3B | ||
| Q4 24 | $303.3M | $22.2B | ||
| Q3 24 | $306.8M | $22.8B | ||
| Q2 24 | $289.3M | $22.5B |
| Q1 26 | — | $236.0B | ||
| Q4 25 | $3.2B | $229.7B | ||
| Q3 25 | $3.3B | $233.5B | ||
| Q2 25 | $3.3B | $229.7B | ||
| Q1 25 | $3.3B | $228.8B | ||
| Q4 24 | $2.4B | $223.7B | ||
| Q3 24 | $2.4B | $220.6B | ||
| Q2 24 | $2.5B | $219.8B |
| Q1 26 | — | 1.54× | ||
| Q4 25 | 0.61× | 1.61× | ||
| Q3 25 | 0.62× | 1.74× | ||
| Q2 25 | 0.65× | 1.69× | ||
| Q1 25 | 0.66× | 1.70× | ||
| Q4 24 | 0.84× | 1.65× | ||
| Q3 24 | 0.83× | 1.61× | ||
| Q2 24 | 0.88× | 1.65× |
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 | — |
| Free Cash FlowOCF − Capex | $12.6M | — |
| FCF MarginFCF / Revenue | 26.7% | — |
| Capex IntensityCapex / Revenue | 0.4% | — |
| Cash ConversionOCF / Net Profit | 1.18× | — |
| TTM Free Cash FlowTrailing 4 quarters | $52.2M | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $12.8M | $1.1B | ||
| Q3 25 | $23.2M | $916.0M | ||
| Q2 25 | $17.8M | $859.0M | ||
| Q1 25 | $-71.0K | $98.0M | ||
| Q4 24 | $5.7M | $1.1B | ||
| Q3 24 | $13.6M | $991.0M | ||
| Q2 24 | $9.7M | $417.0M |
| Q1 26 | — | — | ||
| Q4 25 | $12.6M | $807.0M | ||
| Q3 25 | $22.8M | $678.0M | ||
| Q2 25 | $17.6M | $733.0M | ||
| Q1 25 | $-730.0K | $-5.0M | ||
| Q4 24 | $5.3M | $991.0M | ||
| Q3 24 | $13.3M | $885.0M | ||
| Q2 24 | $9.4M | $316.0M |
| Q1 26 | — | — | ||
| Q4 25 | 26.7% | 33.1% | ||
| Q3 25 | 44.7% | 27.9% | ||
| Q2 25 | 35.0% | 30.9% | ||
| Q1 25 | -1.7% | -0.2% | ||
| Q4 24 | 16.1% | 41.2% | ||
| Q3 24 | 39.1% | 36.2% | ||
| Q2 24 | 28.3% | 12.8% |
| Q1 26 | — | — | ||
| Q4 25 | 0.4% | 10.0% | ||
| Q3 25 | 0.8% | 9.8% | ||
| Q2 25 | 0.4% | 5.3% | ||
| Q1 25 | 1.5% | 4.5% | ||
| Q4 24 | 1.1% | 5.3% | ||
| Q3 24 | 0.7% | 4.3% | ||
| Q2 24 | 0.9% | 4.1% |
| Q1 26 | — | — | ||
| Q4 25 | 1.18× | 1.81× | ||
| Q3 25 | 1.56× | 1.61× | ||
| Q2 25 | 1.52× | 1.49× | ||
| Q1 25 | — | 0.20× | ||
| Q4 24 | 0.87× | 1.60× | ||
| Q3 24 | 1.88× | 1.55× | ||
| Q2 24 | 0.86× | 0.59× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
