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Side-by-side financial comparison of ACNB CORP (ACNB) and Legacy Housing Corp (LEGH). 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 1.9× Legacy Housing Corp). Legacy Housing Corp runs the higher net margin — 32.2% vs 22.9%, a 9.3% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs -30.6%). ACNB CORP produced more free cash flow last quarter ($52.6M vs $15.7M). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs -9.1%).
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.
Legacy Housing Corp is a prominent U.S.-based manufacturer of affordable manufactured homes, tiny homes, and accessory dwelling units. It mainly caters to low- and middle-income consumers across North America, providing customizable residential solutions, supporting construction materials, and after-sales services for individual and community development clients.
ACNB vs LEGH — Head-to-Head
Income Statement — Q4 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $47.2M | $25.5M |
| Net Profit | $10.8M | $8.2M |
| Gross Margin | — | 26.4% |
| Operating Margin | 27.9% | 40.4% |
| Net Margin | 22.9% | 32.2% |
| Revenue YoY | 42.2% | -30.6% |
| Net Profit YoY | 63.8% | -43.5% |
| EPS (diluted) | $1.10 | $0.38 |
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 | $28.8M | ||
| Q2 25 | $50.3M | $38.4M | ||
| Q1 25 | $43.5M | $24.3M | ||
| Q4 24 | $33.2M | $36.7M | ||
| Q3 24 | $34.1M | $30.2M | ||
| Q2 24 | $33.3M | $31.7M | ||
| Q1 24 | $31.6M | $30.8M |
| Q4 25 | $10.8M | $8.2M | ||
| Q3 25 | $14.9M | $8.6M | ||
| Q2 25 | $11.6M | $14.7M | ||
| Q1 25 | $-272.0K | $10.3M | ||
| Q4 24 | $6.6M | $14.5M | ||
| Q3 24 | $7.2M | $15.8M | ||
| Q2 24 | $11.3M | $16.2M | ||
| Q1 24 | $6.8M | $15.1M |
| Q4 25 | — | 26.4% | ||
| Q3 25 | — | 20.2% | ||
| Q2 25 | — | 32.4% | ||
| Q1 25 | — | 29.2% | ||
| Q4 24 | — | 27.3% | ||
| Q3 24 | — | 29.2% | ||
| Q2 24 | — | 31.9% | ||
| Q1 24 | — | 33.6% |
| Q4 25 | 27.9% | 40.4% | ||
| Q3 25 | 37.2% | 33.7% | ||
| Q2 25 | 29.7% | 43.8% | ||
| Q1 25 | -1.3% | 47.7% | ||
| Q4 24 | 24.8% | 42.3% | ||
| Q3 24 | 27.6% | 50.8% | ||
| Q2 24 | 42.8% | 50.6% | ||
| Q1 24 | 26.9% | 54.3% |
| Q4 25 | 22.9% | 32.2% | ||
| Q3 25 | 29.2% | 30.0% | ||
| Q2 25 | 23.2% | 38.3% | ||
| Q1 25 | -0.6% | 42.3% | ||
| Q4 24 | 19.9% | 39.5% | ||
| Q3 24 | 21.1% | 52.4% | ||
| Q2 24 | 33.9% | 51.1% | ||
| Q1 24 | 21.4% | 49.1% |
| Q4 25 | $1.10 | $0.38 | ||
| Q3 25 | $1.42 | $0.35 | ||
| Q2 25 | $1.11 | $0.60 | ||
| Q1 25 | $-0.03 | $0.41 | ||
| Q4 24 | $0.77 | $0.59 | ||
| Q3 24 | $0.84 | $0.64 | ||
| Q2 24 | $1.32 | $0.65 | ||
| Q1 24 | $0.80 | $0.60 |
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 | $8.5M |
| Total DebtLower is stronger | $255.4M | — |
| Stockholders' EquityBook value | $420.0M | $528.6M |
| Total Assets | $3.2B | $580.3M |
| Debt / EquityLower = less leverage | 0.61× | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $65.6M | $8.5M | ||
| Q3 25 | $102.1M | $13.6M | ||
| Q2 25 | $103.1M | $2.6M | ||
| Q1 25 | $123.6M | $3.4M | ||
| Q4 24 | $47.3M | $1.1M | ||
| Q3 24 | $58.1M | $570.0K | ||
| Q2 24 | $86.3M | $60.0K | ||
| Q1 24 | $53.1M | $621.0K |
| 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 | — | ||
| Q1 24 | $255.3M | — |
| Q4 25 | $420.0M | $528.6M | ||
| Q3 25 | $408.6M | $521.6M | ||
| Q2 25 | $395.2M | $512.8M | ||
| Q1 25 | $386.9M | $503.7M | ||
| Q4 24 | $303.3M | $494.0M | ||
| Q3 24 | $306.8M | $479.3M | ||
| Q2 24 | $289.3M | $463.2M | ||
| Q1 24 | $279.9M | $450.4M |
| Q4 25 | $3.2B | $580.3M | ||
| Q3 25 | $3.3B | $557.9M | ||
| Q2 25 | $3.3B | $552.0M | ||
| Q1 25 | $3.3B | $544.6M | ||
| Q4 24 | $2.4B | $534.2M | ||
| Q3 24 | $2.4B | $521.4M | ||
| Q2 24 | $2.5B | $514.9M | ||
| Q1 24 | $2.4B | $510.0M |
| 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× | — | ||
| 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 | $19.0M |
| Free Cash FlowOCF − Capex | $52.6M | $15.7M |
| FCF MarginFCF / Revenue | 111.4% | 61.6% |
| Capex IntensityCapex / Revenue | 2.3% | 13.1% |
| Cash ConversionOCF / Net Profit | 4.96× | 2.32× |
| TTM Free Cash FlowTrailing 4 quarters | $92.2M | $28.2M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $53.6M | $19.0M | ||
| Q3 25 | $23.2M | $7.2M | ||
| Q2 25 | $17.8M | $6.1M | ||
| Q1 25 | $-71.0K | $4.9M | ||
| Q4 24 | $39.8M | $7.9M | ||
| Q3 24 | $13.6M | $13.8M | ||
| Q2 24 | $9.7M | $3.5M | ||
| Q1 24 | $10.8M | $10.8M |
| Q4 25 | $52.6M | $15.7M | ||
| Q3 25 | $22.8M | $5.1M | ||
| Q2 25 | $17.6M | $3.7M | ||
| Q1 25 | $-730.0K | $3.6M | ||
| Q4 24 | $38.8M | $6.0M | ||
| Q3 24 | $13.3M | $9.1M | ||
| Q2 24 | $9.4M | $1.7M | ||
| Q1 24 | $10.7M | $9.9M |
| Q4 25 | 111.4% | 61.6% | ||
| Q3 25 | 44.7% | 17.8% | ||
| Q2 25 | 35.0% | 9.6% | ||
| Q1 25 | -1.7% | 15.0% | ||
| Q4 24 | 117.0% | 16.4% | ||
| Q3 24 | 39.1% | 30.2% | ||
| Q2 24 | 28.3% | 5.4% | ||
| Q1 24 | 33.9% | 32.2% |
| Q4 25 | 2.3% | 13.1% | ||
| Q3 25 | 0.8% | 7.1% | ||
| Q2 25 | 0.4% | 6.2% | ||
| Q1 25 | 1.5% | 5.2% | ||
| Q4 24 | 2.9% | 5.1% | ||
| Q3 24 | 0.7% | 15.6% | ||
| Q2 24 | 0.9% | 5.5% | ||
| Q1 24 | 0.2% | 2.8% |
| Q4 25 | 4.96× | 2.32× | ||
| Q3 25 | 1.56× | 0.83× | ||
| Q2 25 | 1.52× | 0.41× | ||
| Q1 25 | — | 0.48× | ||
| Q4 24 | 6.03× | 0.54× | ||
| Q3 24 | 1.88× | 0.88× | ||
| Q2 24 | 0.86× | 0.21× | ||
| Q1 24 | 1.60× | 0.71× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ACNB
Segment breakdown not available.
LEGH
| Commercial Sales | $8.6M | 34% |
| Retail Store Sales | $6.0M | 24% |
| Inventory Finance Sales | $5.0M | 20% |
| Direct Sales | $4.4M | 17% |
| Other | $1.5M | 6% |
