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Side-by-side financial comparison of ACNB CORP (ACNB) and ORASURE TECHNOLOGIES INC (OSUR). Click either name above to swap in a different company.

ACNB CORP is the larger business by last-quarter revenue ($47.2M vs $26.8M, roughly 1.8× ORASURE TECHNOLOGIES INC). ACNB CORP runs the higher net margin — 22.9% vs -72.1%, a 95.0% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs -28.5%). ACNB CORP produced more free cash flow last quarter ($52.6M vs $-9.9M). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs -29.7%).

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.

OraSure Technologies, Inc. is a Bethlehem, Pennsylvania–based company in the medical device industry. Their products include diagnostic testing kits. The company had recently developed OraQuick testing kit, the first over-the-counter home HIV test.

ACNB vs OSUR — Head-to-Head

Bigger by revenue
ACNB
ACNB
1.8× larger
ACNB
$47.2M
$26.8M
OSUR
Growing faster (revenue YoY)
ACNB
ACNB
+70.7% gap
ACNB
42.2%
-28.5%
OSUR
Higher net margin
ACNB
ACNB
95.0% more per $
ACNB
22.9%
-72.1%
OSUR
More free cash flow
ACNB
ACNB
$62.5M more FCF
ACNB
$52.6M
$-9.9M
OSUR
Faster 2-yr revenue CAGR
ACNB
ACNB
Annualised
ACNB
22.1%
-29.7%
OSUR

Income Statement — Q4 FY2025 vs Q4 FY2025

Metric
ACNB
ACNB
OSUR
OSUR
Revenue
$47.2M
$26.8M
Net Profit
$10.8M
$-19.3M
Gross Margin
41.0%
Operating Margin
27.9%
-75.1%
Net Margin
22.9%
-72.1%
Revenue YoY
42.2%
-28.5%
Net Profit YoY
63.8%
-78.7%
EPS (diluted)
$1.10
$-0.28

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
OSUR
OSUR
Q4 25
$47.2M
$26.8M
Q3 25
$50.9M
$27.1M
Q2 25
$50.3M
$31.2M
Q1 25
$43.5M
$29.9M
Q4 24
$33.2M
$37.4M
Q3 24
$34.1M
$39.9M
Q2 24
$33.3M
$54.3M
Q1 24
$31.6M
$54.1M
Net Profit
ACNB
ACNB
OSUR
OSUR
Q4 25
$10.8M
$-19.3M
Q3 25
$14.9M
$-13.7M
Q2 25
$11.6M
$-19.7M
Q1 25
$-272.0K
$-16.0M
Q4 24
$6.6M
$-10.8M
Q3 24
$7.2M
$-4.5M
Q2 24
$11.3M
$-615.0K
Q1 24
$6.8M
$-3.6M
Gross Margin
ACNB
ACNB
OSUR
OSUR
Q4 25
41.0%
Q3 25
43.5%
Q2 25
42.1%
Q1 25
41.1%
Q4 24
36.2%
Q3 24
42.8%
Q2 24
45.4%
Q1 24
44.5%
Operating Margin
ACNB
ACNB
OSUR
OSUR
Q4 25
27.9%
-75.1%
Q3 25
37.2%
-59.4%
Q2 25
29.7%
-57.7%
Q1 25
-1.3%
-59.3%
Q4 24
24.8%
-33.2%
Q3 24
27.6%
-15.0%
Q2 24
42.8%
-5.0%
Q1 24
26.9%
-13.1%
Net Margin
ACNB
ACNB
OSUR
OSUR
Q4 25
22.9%
-72.1%
Q3 25
29.2%
-50.6%
Q2 25
23.2%
-63.0%
Q1 25
-0.6%
-53.6%
Q4 24
19.9%
-28.8%
Q3 24
21.1%
-11.3%
Q2 24
33.9%
-1.1%
Q1 24
21.4%
-6.6%
EPS (diluted)
ACNB
ACNB
OSUR
OSUR
Q4 25
$1.10
$-0.28
Q3 25
$1.42
$-0.19
Q2 25
$1.11
$-0.26
Q1 25
$-0.03
$-0.21
Q4 24
$0.77
$-0.14
Q3 24
$0.84
$-0.06
Q2 24
$1.32
$-0.01
Q1 24
$0.80
$-0.05

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ACNB
ACNB
OSUR
OSUR
Cash + ST InvestmentsLiquidity on hand
$65.6M
$199.3M
Total DebtLower is stronger
$255.4M
Stockholders' EquityBook value
$420.0M
$340.8M
Total Assets
$3.2B
$403.2M
Debt / EquityLower = less leverage
0.61×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACNB
ACNB
OSUR
OSUR
Q4 25
$65.6M
$199.3M
Q3 25
$102.1M
$216.5M
Q2 25
$103.1M
$234.6M
Q1 25
$123.6M
$247.6M
Q4 24
$47.3M
$267.8M
Q3 24
$58.1M
$278.6M
Q2 24
$86.3M
$267.4M
Q1 24
$53.1M
$263.8M
Total Debt
ACNB
ACNB
OSUR
OSUR
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
Stockholders' Equity
ACNB
ACNB
OSUR
OSUR
Q4 25
$420.0M
$340.8M
Q3 25
$408.6M
$362.0M
Q2 25
$395.2M
$380.7M
Q1 25
$386.9M
$396.3M
Q4 24
$303.3M
$410.3M
Q3 24
$306.8M
$425.6M
Q2 24
$289.3M
$425.8M
Q1 24
$279.9M
$426.3M
Total Assets
ACNB
ACNB
OSUR
OSUR
Q4 25
$3.2B
$403.2M
Q3 25
$3.3B
$423.1M
Q2 25
$3.3B
$445.0M
Q1 25
$3.3B
$457.6M
Q4 24
$2.4B
$479.7M
Q3 24
$2.4B
$464.1M
Q2 24
$2.5B
$466.3M
Q1 24
$2.4B
$467.6M
Debt / Equity
ACNB
ACNB
OSUR
OSUR
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
ACNB
ACNB
OSUR
OSUR
Operating Cash FlowLast quarter
$53.6M
$-9.0M
Free Cash FlowOCF − Capex
$52.6M
$-9.9M
FCF MarginFCF / Revenue
111.4%
-37.1%
Capex IntensityCapex / Revenue
2.3%
3.4%
Cash ConversionOCF / Net Profit
4.96×
TTM Free Cash FlowTrailing 4 quarters
$92.2M
$-53.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACNB
ACNB
OSUR
OSUR
Q4 25
$53.6M
$-9.0M
Q3 25
$23.2M
$-10.1M
Q2 25
$17.8M
$-10.2M
Q1 25
$-71.0K
$-19.7M
Q4 24
$39.8M
$109.0K
Q3 24
$13.6M
$12.7M
Q2 24
$9.7M
$7.8M
Q1 24
$10.8M
$6.7M
Free Cash Flow
ACNB
ACNB
OSUR
OSUR
Q4 25
$52.6M
$-9.9M
Q3 25
$22.8M
$-11.0M
Q2 25
$17.6M
$-12.2M
Q1 25
$-730.0K
$-20.2M
Q4 24
$38.8M
$-347.0K
Q3 24
$13.3M
$12.5M
Q2 24
$9.4M
$6.2M
Q1 24
$10.7M
$5.2M
FCF Margin
ACNB
ACNB
OSUR
OSUR
Q4 25
111.4%
-37.1%
Q3 25
44.7%
-40.6%
Q2 25
35.0%
-38.9%
Q1 25
-1.7%
-67.3%
Q4 24
117.0%
-0.9%
Q3 24
39.1%
31.4%
Q2 24
28.3%
11.5%
Q1 24
33.9%
9.5%
Capex Intensity
ACNB
ACNB
OSUR
OSUR
Q4 25
2.3%
3.4%
Q3 25
0.8%
3.4%
Q2 25
0.4%
6.2%
Q1 25
1.5%
1.4%
Q4 24
2.9%
1.2%
Q3 24
0.7%
0.4%
Q2 24
0.9%
3.0%
Q1 24
0.2%
2.9%
Cash Conversion
ACNB
ACNB
OSUR
OSUR
Q4 25
4.96×
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.

Revenue Breakdown by Segment

ACNB
ACNB

Segment breakdown not available.

OSUR
OSUR

Product And Services$24.9M93%
Other$1.9M7%

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