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Side-by-side financial comparison of ACNB CORP (ACNB) and NATURAL RESOURCE PARTNERS LP (NRP). Click either name above to swap in a different company.
NATURAL RESOURCE PARTNERS LP is the larger business by last-quarter revenue ($51.3M vs $47.2M, roughly 1.1× ACNB CORP). NATURAL RESOURCE PARTNERS LP runs the higher net margin — 78.5% vs 22.9%, a 55.6% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs -21.8%). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs -8.3%).
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.
Natural Resource Partners LP is a U.S.-headquartered master limited partnership that owns, manages and leases mineral reserve interests. Its asset portfolio covers coal, aggregates, industrial minerals and oil & gas, with operations primarily across North America, deriving most revenue from royalties paid by third-party resource extraction operators.
ACNB vs NRP — Head-to-Head
Income Statement — Q4 FY2025 vs Q1 FY2025
| Metric | | |
|---|---|---|
| Revenue | $47.2M | $51.3M |
| Net Profit | $10.8M | $40.3M |
| Gross Margin | — | — |
| Operating Margin | 27.9% | 83.7% |
| Net Margin | 22.9% | 78.5% |
| Revenue YoY | 42.2% | -21.8% |
| Net Profit YoY | 63.8% | -28.4% |
| 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 | — | ||
| Q3 25 | $50.9M | — | ||
| Q2 25 | $50.3M | — | ||
| Q1 25 | $43.5M | $51.3M | ||
| Q4 24 | $33.2M | $61.8M | ||
| Q3 24 | $34.1M | $50.4M | ||
| Q2 24 | $33.3M | $54.6M | ||
| Q1 24 | $31.6M | $65.6M |
| Q4 25 | $10.8M | — | ||
| Q3 25 | $14.9M | — | ||
| Q2 25 | $11.6M | — | ||
| Q1 25 | $-272.0K | $40.3M | ||
| Q4 24 | $6.6M | $42.8M | ||
| Q3 24 | $7.2M | $38.6M | ||
| Q2 24 | $11.3M | $46.1M | ||
| Q1 24 | $6.8M | $56.2M |
| Q4 25 | 27.9% | — | ||
| Q3 25 | 37.2% | — | ||
| Q2 25 | 29.7% | — | ||
| Q1 25 | -1.3% | 83.7% | ||
| Q4 24 | 24.8% | 74.9% | ||
| Q3 24 | 27.6% | 84.9% | ||
| Q2 24 | 42.8% | 92.3% | ||
| Q1 24 | 26.9% | 91.0% |
| Q4 25 | 22.9% | — | ||
| Q3 25 | 29.2% | — | ||
| Q2 25 | 23.2% | — | ||
| Q1 25 | -0.6% | 78.5% | ||
| Q4 24 | 19.9% | 69.2% | ||
| Q3 24 | 21.1% | 76.6% | ||
| Q2 24 | 33.9% | 84.4% | ||
| Q1 24 | 21.4% | 85.7% |
| 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 | $30.9M |
| Total DebtLower is stronger | $255.4M | $138.8M |
| Stockholders' EquityBook value | $420.0M | — |
| Total Assets | $3.2B | $772.5M |
| Debt / EquityLower = less leverage | 0.61× | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $65.6M | — | ||
| Q3 25 | $102.1M | — | ||
| Q2 25 | $103.1M | — | ||
| Q1 25 | $123.6M | $30.9M | ||
| Q4 24 | $47.3M | $30.4M | ||
| Q3 24 | $58.1M | $30.9M | ||
| Q2 24 | $86.3M | $32.3M | ||
| Q1 24 | $53.1M | $11.0M |
| Q4 25 | $255.4M | — | ||
| Q3 25 | $255.4M | — | ||
| Q2 25 | $255.4M | — | ||
| Q1 25 | $255.3M | $138.8M | ||
| Q4 24 | $255.3M | $142.1M | ||
| Q3 24 | $255.3M | $197.4M | ||
| Q2 24 | $255.3M | $210.3M | ||
| Q1 24 | $255.3M | $188.8M |
| Q4 25 | $420.0M | — | ||
| 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 | — |
| Q4 25 | $3.2B | — | ||
| Q3 25 | $3.3B | — | ||
| Q2 25 | $3.3B | — | ||
| Q1 25 | $3.3B | $772.5M | ||
| Q4 24 | $2.4B | $772.9M | ||
| Q3 24 | $2.4B | $772.9M | ||
| Q2 24 | $2.5B | $789.6M | ||
| Q1 24 | $2.4B | $772.9M |
| 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 | $34.4M |
| Free Cash FlowOCF − Capex | $52.6M | — |
| FCF MarginFCF / Revenue | 111.4% | — |
| Capex IntensityCapex / Revenue | 2.3% | — |
| Cash ConversionOCF / Net Profit | 4.96× | 0.86× |
| TTM Free Cash FlowTrailing 4 quarters | $92.2M | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $53.6M | — | ||
| Q3 25 | $23.2M | — | ||
| Q2 25 | $17.8M | — | ||
| Q1 25 | $-71.0K | $34.4M | ||
| Q4 24 | $39.8M | $66.2M | ||
| Q3 24 | $13.6M | $54.1M | ||
| Q2 24 | $9.7M | $56.6M | ||
| Q1 24 | $10.8M | $71.5M |
| Q4 25 | $52.6M | — | ||
| Q3 25 | $22.8M | — | ||
| Q2 25 | $17.6M | — | ||
| Q1 25 | $-730.0K | — | ||
| Q4 24 | $38.8M | — | ||
| Q3 24 | $13.3M | — | ||
| Q2 24 | $9.4M | — | ||
| Q1 24 | $10.7M | — |
| Q4 25 | 111.4% | — | ||
| Q3 25 | 44.7% | — | ||
| Q2 25 | 35.0% | — | ||
| Q1 25 | -1.7% | — | ||
| Q4 24 | 117.0% | — | ||
| Q3 24 | 39.1% | — | ||
| Q2 24 | 28.3% | — | ||
| Q1 24 | 33.9% | — |
| Q4 25 | 2.3% | — | ||
| Q3 25 | 0.8% | — | ||
| Q2 25 | 0.4% | — | ||
| Q1 25 | 1.5% | — | ||
| Q4 24 | 2.9% | 0.0% | ||
| Q3 24 | 0.7% | 0.0% | ||
| Q2 24 | 0.9% | 0.0% | ||
| Q1 24 | 0.2% | 0.0% |
| Q4 25 | 4.96× | — | ||
| Q3 25 | 1.56× | — | ||
| Q2 25 | 1.52× | — | ||
| Q1 25 | — | 0.86× | ||
| Q4 24 | 6.03× | 1.55× | ||
| Q3 24 | 1.88× | 1.40× | ||
| Q2 24 | 0.86× | 1.23× | ||
| Q1 24 | 1.60× | 1.27× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ACNB
Segment breakdown not available.
NRP
| Coal Royalty Revenues | $35.5M | 69% |
| Soda Ash Segment | $4.6M | 9% |
| Transportation And Processing Services | $4.4M | 9% |
| Production Lease Minimum Revenues | $2.7M | 5% |
| Oil And Gas Royalty Revenues | $2.4M | 5% |
| Other | $1.6M | 3% |
