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Side-by-side financial comparison of ACNB CORP (ACNB) and Logistic Properties of the Americas (LPA). Click either name above to swap in a different company.

Logistic Properties of the Americas is the larger business by last-quarter revenue ($50.1M vs $47.2M, roughly 1.1× ACNB CORP). Logistic Properties of the Americas runs the higher net margin — 32.1% vs 22.9%, a 9.2% gap on every dollar of revenue. ACNB CORP produced more free cash flow last quarter ($52.6M vs $21.4M).

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.

Logistic Properties of the Americas is a specialized industrial real estate firm that acquires, develops and manages logistics properties across North, Central and South America. Its portfolio includes distribution centers, warehouses and last-mile delivery facilities, serving e-commerce, retail, manufacturing and third-party logistics clients.

ACNB vs LPA — Head-to-Head

Bigger by revenue
LPA
LPA
1.1× larger
LPA
$50.1M
$47.2M
ACNB
Higher net margin
LPA
LPA
9.2% more per $
LPA
32.1%
22.9%
ACNB
More free cash flow
ACNB
ACNB
$31.2M more FCF
ACNB
$52.6M
$21.4M
LPA

Income Statement — Q4 FY2025 vs Q4 FY2025

Metric
ACNB
ACNB
LPA
LPA
Revenue
$47.2M
$50.1M
Net Profit
$10.8M
$16.1M
Gross Margin
Operating Margin
27.9%
81.7%
Net Margin
22.9%
32.1%
Revenue YoY
42.2%
Net Profit YoY
63.8%
EPS (diluted)
$1.10
$0.33

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
LPA
LPA
Q4 25
$47.2M
$50.1M
Q3 25
$50.9M
$32.7M
Q2 25
$50.3M
$21.5M
Q1 25
$43.5M
$10.5M
Q4 24
$33.2M
Q3 24
$34.1M
$19.2M
Q2 24
$33.3M
Q1 24
$31.6M
$9.2M
Net Profit
ACNB
ACNB
LPA
LPA
Q4 25
$10.8M
$16.1M
Q3 25
$14.9M
Q2 25
$11.6M
Q1 25
$-272.0K
Q4 24
$6.6M
Q3 24
$7.2M
Q2 24
$11.3M
Q1 24
$6.8M
Operating Margin
ACNB
ACNB
LPA
LPA
Q4 25
27.9%
81.7%
Q3 25
37.2%
Q2 25
29.7%
Q1 25
-1.3%
Q4 24
24.8%
Q3 24
27.6%
Q2 24
42.8%
Q1 24
26.9%
Net Margin
ACNB
ACNB
LPA
LPA
Q4 25
22.9%
32.1%
Q3 25
29.2%
Q2 25
23.2%
Q1 25
-0.6%
Q4 24
19.9%
Q3 24
21.1%
Q2 24
33.9%
Q1 24
21.4%
EPS (diluted)
ACNB
ACNB
LPA
LPA
Q4 25
$1.10
$0.33
Q3 25
$1.42
$0.09
Q2 25
$1.11
$-0.06
Q1 25
$-0.03
Q4 24
$0.77
Q3 24
$0.84
$-1.26
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
ACNB
ACNB
LPA
LPA
Cash + ST InvestmentsLiquidity on hand
$65.6M
$27.3M
Total DebtLower is stronger
$255.4M
$296.8M
Stockholders' EquityBook value
$420.0M
$324.6M
Total Assets
$3.2B
$700.8M
Debt / EquityLower = less leverage
0.61×
0.91×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACNB
ACNB
LPA
LPA
Q4 25
$65.6M
$27.3M
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
$1.1M
Total Debt
ACNB
ACNB
LPA
LPA
Q4 25
$255.4M
$296.8M
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
Stockholders' Equity
ACNB
ACNB
LPA
LPA
Q4 25
$420.0M
$324.6M
Q3 25
$408.6M
Q2 25
$395.2M
Q1 25
$386.9M
Q4 24
$303.3M
Q3 24
$306.8M
Q2 24
$289.3M
Q1 24
$279.9M
Total Assets
ACNB
ACNB
LPA
LPA
Q4 25
$3.2B
$700.8M
Q3 25
$3.3B
Q2 25
$3.3B
Q1 25
$3.3B
Q4 24
$2.4B
Q3 24
$2.4B
Q2 24
$2.5B
Q1 24
$2.4B
Debt / Equity
ACNB
ACNB
LPA
LPA
Q4 25
0.61×
0.91×
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
ACNB
ACNB
LPA
LPA
Operating Cash FlowLast quarter
$53.6M
$21.6M
Free Cash FlowOCF − Capex
$52.6M
$21.4M
FCF MarginFCF / Revenue
111.4%
42.7%
Capex IntensityCapex / Revenue
2.3%
0.3%
Cash ConversionOCF / Net Profit
4.96×
1.34×
TTM Free Cash FlowTrailing 4 quarters
$92.2M
$12.0M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACNB
ACNB
LPA
LPA
Q4 25
$53.6M
$21.6M
Q3 25
$23.2M
$14.4M
Q2 25
$17.8M
$7.2M
Q1 25
$-71.0K
$4.4M
Q4 24
$39.8M
Q3 24
$13.6M
$8.3M
Q2 24
$9.7M
Q1 24
$10.8M
$4.8M
Free Cash Flow
ACNB
ACNB
LPA
LPA
Q4 25
$52.6M
$21.4M
Q3 25
$22.8M
$-7.3M
Q2 25
$17.6M
$-3.1M
Q1 25
$-730.0K
$966.4K
Q4 24
$38.8M
Q3 24
$13.3M
$-2.4M
Q2 24
$9.4M
Q1 24
$10.7M
$218.9K
FCF Margin
ACNB
ACNB
LPA
LPA
Q4 25
111.4%
42.7%
Q3 25
44.7%
-22.2%
Q2 25
35.0%
-14.4%
Q1 25
-1.7%
9.2%
Q4 24
117.0%
Q3 24
39.1%
-12.3%
Q2 24
28.3%
Q1 24
33.9%
2.4%
Capex Intensity
ACNB
ACNB
LPA
LPA
Q4 25
2.3%
0.3%
Q3 25
0.8%
66.1%
Q2 25
0.4%
47.9%
Q1 25
1.5%
32.5%
Q4 24
2.9%
Q3 24
0.7%
55.5%
Q2 24
0.9%
Q1 24
0.2%
50.0%
Cash Conversion
ACNB
ACNB
LPA
LPA
Q4 25
4.96×
1.34×
Q3 25
1.56×
Q2 25
1.52×
Q1 25
Q4 24
6.03×
Q3 24
1.88×
Q2 24
0.86×
Q1 24
1.60×

Financial Flow Comparison

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

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