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Side-by-side financial comparison of ACNB CORP (ACNB) and FONAR CORP (FONR). Click either name above to swap in a different company.
ACNB CORP is the larger business by last-quarter revenue ($47.2M vs $25.5M, roughly 1.8× FONAR CORP). ACNB CORP runs the higher net margin — 22.9% vs 8.0%, a 14.8% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs 2.4%). ACNB CORP produced more free cash flow last quarter ($52.6M vs $-227.0K). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs -0.3%).
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.
FONAR Corp is a specialized medical technology firm that designs, manufactures, and distributes innovative MRI systems including upright and open models. It primarily serves U.S. hospitals, diagnostic imaging centers, and healthcare providers, delivering high-precision scanning solutions for clinical diagnostic use.
ACNB vs FONR — Head-to-Head
Income Statement — Q4 FY2025 vs Q2 FY2026
| Metric | | |
|---|---|---|
| Revenue | $47.2M | $25.5M |
| Net Profit | $10.8M | $2.1M |
| Gross Margin | — | — |
| Operating Margin | 27.9% | 13.5% |
| Net Margin | 22.9% | 8.0% |
| Revenue YoY | 42.2% | 2.4% |
| Net Profit YoY | 63.8% | 4.7% |
| EPS (diluted) | $1.10 | — |
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.
| Q4 25 | $47.2M | $25.5M | ||
| Q3 25 | $50.9M | $26.0M | ||
| Q2 25 | $50.3M | $27.3M | ||
| Q1 25 | $43.5M | $27.2M | ||
| Q4 24 | $33.2M | $24.9M | ||
| Q3 24 | $34.1M | $25.0M | ||
| Q2 24 | $33.3M | $25.9M | ||
| Q1 24 | $31.6M | $25.7M |
| Q4 25 | $10.8M | $2.1M | ||
| Q3 25 | $14.9M | $2.3M | ||
| Q2 25 | $11.6M | $729.3K | ||
| Q1 25 | $-272.0K | $2.5M | ||
| Q4 24 | $6.6M | $2.0M | ||
| Q3 24 | $7.2M | $3.1M | ||
| Q2 24 | $11.3M | $830.4K | ||
| Q1 24 | $6.8M | $1.9M |
| Q4 25 | 27.9% | 13.5% | ||
| Q3 25 | 37.2% | 14.1% | ||
| Q2 25 | 29.7% | 5.3% | ||
| Q1 25 | -1.3% | 15.2% | ||
| Q4 24 | 24.8% | 11.9% | ||
| Q3 24 | 27.6% | 21.0% | ||
| Q2 24 | 42.8% | 7.4% | ||
| Q1 24 | 26.9% | 16.8% |
| Q4 25 | 22.9% | 8.0% | ||
| Q3 25 | 29.2% | 8.7% | ||
| Q2 25 | 23.2% | 2.7% | ||
| Q1 25 | -0.6% | 9.2% | ||
| Q4 24 | 19.9% | 7.9% | ||
| Q3 24 | 21.1% | 12.6% | ||
| Q2 24 | 33.9% | 3.2% | ||
| Q1 24 | 21.4% | 7.3% |
| Q4 25 | $1.10 | — | ||
| Q3 25 | $1.42 | — | ||
| Q2 25 | $1.11 | — | ||
| Q1 25 | $-0.03 | — | ||
| Q4 24 | $0.77 | — | ||
| Q3 24 | $0.84 | — | ||
| Q2 24 | $1.32 | — | ||
| Q1 24 | $0.80 | — |
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 | $121.0K |
| Total DebtLower is stronger | $255.4M | — |
| Stockholders' EquityBook value | $420.0M | $176.9M |
| Total Assets | $3.2B | $217.2M |
| Debt / EquityLower = less leverage | 0.61× | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $65.6M | $121.0K | ||
| Q3 25 | $102.1M | $122.0K | ||
| Q2 25 | $103.1M | $56.5M | ||
| Q1 25 | $123.6M | $123.0K | ||
| Q4 24 | $47.3M | $121.0K | ||
| Q3 24 | $58.1M | $136.0K | ||
| Q2 24 | $86.3M | $56.5M | ||
| Q1 24 | $53.1M | $134.0K |
| 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 | $66.9K | ||
| Q1 24 | $255.3M | — |
| Q4 25 | $420.0M | $176.9M | ||
| Q3 25 | $408.6M | $174.9M | ||
| Q2 25 | $395.2M | $172.6M | ||
| Q1 25 | $386.9M | $171.9M | ||
| Q4 24 | $303.3M | $169.8M | ||
| Q3 24 | $306.8M | $168.7M | ||
| Q2 24 | $289.3M | $166.0M | ||
| Q1 24 | $279.9M | $165.8M |
| Q4 25 | $3.2B | $217.2M | ||
| Q3 25 | $3.3B | $218.4M | ||
| Q2 25 | $3.3B | $216.9M | ||
| Q1 25 | $3.3B | $214.9M | ||
| Q4 24 | $2.4B | $208.0M | ||
| Q3 24 | $2.4B | $212.3M | ||
| Q2 24 | $2.5B | $214.2M | ||
| Q1 24 | $2.4B | $209.6M |
| 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× | 0.00× | ||
| 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 | $53.6M | $171.0K |
| Free Cash FlowOCF − Capex | $52.6M | $-227.0K |
| FCF MarginFCF / Revenue | 111.4% | -0.9% |
| Capex IntensityCapex / Revenue | 2.3% | 1.6% |
| Cash ConversionOCF / Net Profit | 4.96× | 0.08× |
| TTM Free Cash FlowTrailing 4 quarters | $92.2M | $5.7M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $53.6M | $171.0K | ||
| Q3 25 | $23.2M | $1.7M | ||
| Q2 25 | $17.8M | $4.2M | ||
| Q1 25 | $-71.0K | $3.1M | ||
| Q4 24 | $39.8M | $2.2M | ||
| Q3 24 | $13.6M | $1.7M | ||
| Q2 24 | $9.7M | $4.6M | ||
| Q1 24 | $10.8M | $2.8M |
| Q4 25 | $52.6M | $-227.0K | ||
| Q3 25 | $22.8M | $-177.0K | ||
| Q2 25 | $17.6M | $3.6M | ||
| Q1 25 | $-730.0K | $2.6M | ||
| Q4 24 | $38.8M | $1.5M | ||
| Q3 24 | $13.3M | $-148.0K | ||
| Q2 24 | $9.4M | $4.2M | ||
| Q1 24 | $10.7M | $2.6M |
| Q4 25 | 111.4% | -0.9% | ||
| Q3 25 | 44.7% | -0.7% | ||
| Q2 25 | 35.0% | 13.1% | ||
| Q1 25 | -1.7% | 9.4% | ||
| Q4 24 | 117.0% | 6.0% | ||
| Q3 24 | 39.1% | -0.6% | ||
| Q2 24 | 28.3% | 16.1% | ||
| Q1 24 | 33.9% | 10.2% |
| Q4 25 | 2.3% | 1.6% | ||
| Q3 25 | 0.8% | 7.2% | ||
| Q2 25 | 0.4% | 2.4% | ||
| Q1 25 | 1.5% | 2.2% | ||
| Q4 24 | 2.9% | 3.0% | ||
| Q3 24 | 0.7% | 7.2% | ||
| Q2 24 | 0.9% | 1.6% | ||
| Q1 24 | 0.2% | 0.7% |
| Q4 25 | 4.96× | 0.08× | ||
| Q3 25 | 1.56× | 0.75× | ||
| Q2 25 | 1.52× | 5.79× | ||
| Q1 25 | — | 1.26× | ||
| Q4 24 | 6.03× | 1.14× | ||
| Q3 24 | 1.88× | 0.53× | ||
| Q2 24 | 0.86× | 5.54× | ||
| Q1 24 | 1.60× | 1.50× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ACNB
Segment breakdown not available.
FONR
| Managementof Diagnostic Imaging Centers | $23.2M | 91% |
| Manufacturingand Servicingof Medical Equipment | $2.4M | 9% |
