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Side-by-side financial comparison of ACNB CORP (ACNB) and Smart Sand, Inc. (SND). Click either name above to swap in a different company.
Smart Sand, Inc. is the larger business by last-quarter revenue ($86.0M vs $47.2M, roughly 1.8× ACNB CORP). ACNB CORP runs the higher net margin — 22.9% vs 1.4%, a 21.5% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs -5.8%). ACNB CORP produced more free cash flow last quarter ($52.6M vs $20.4M). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs 1.8%).
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.
Sand 9 is a fabless Micro-electromechanical system (MEMS) company based in Cambridge, Massachusetts. Sand 9 developed a piezoelectric MEMS resonator to serve as an alternative for quartz timing devices in applications such as smart phones, low-power wireless devices, and communications infrastructure equipment.
ACNB vs SND — Head-to-Head
Income Statement — Q4 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $47.2M | $86.0M |
| Net Profit | $10.8M | $1.2M |
| Gross Margin | — | 13.0% |
| Operating Margin | 27.9% | -3.1% |
| Net Margin | 22.9% | 1.4% |
| Revenue YoY | 42.2% | -5.8% |
| Net Profit YoY | 63.8% | -68.5% |
| EPS (diluted) | $1.10 | $0.03 |
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 | $86.0M | ||
| Q3 25 | $50.9M | $92.8M | ||
| Q2 25 | $50.3M | $85.8M | ||
| Q1 25 | $43.5M | $65.6M | ||
| Q4 24 | $33.2M | $91.4M | ||
| Q3 24 | $34.1M | $63.2M | ||
| Q2 24 | $33.3M | $73.8M | ||
| Q1 24 | $31.6M | $83.1M |
| Q4 25 | $10.8M | $1.2M | ||
| Q3 25 | $14.9M | $3.0M | ||
| Q2 25 | $11.6M | $21.4M | ||
| Q1 25 | $-272.0K | $-24.2M | ||
| Q4 24 | $6.6M | $3.7M | ||
| Q3 24 | $7.2M | $-98.0K | ||
| Q2 24 | $11.3M | $-430.0K | ||
| Q1 24 | $6.8M | $-216.0K |
| Q4 25 | — | 13.0% | ||
| Q3 25 | — | 16.1% | ||
| Q2 25 | — | 10.4% | ||
| Q1 25 | — | 4.2% | ||
| Q4 24 | — | 14.7% | ||
| Q3 24 | — | 10.3% | ||
| Q2 24 | — | 17.7% | ||
| Q1 24 | — | 14.2% |
| Q4 25 | 27.9% | -3.1% | ||
| Q3 25 | 37.2% | 5.8% | ||
| Q2 25 | 29.7% | -0.1% | ||
| Q1 25 | -1.3% | -10.8% | ||
| Q4 24 | 24.8% | 3.9% | ||
| Q3 24 | 27.6% | -7.8% | ||
| Q2 24 | 42.8% | 4.8% | ||
| Q1 24 | 26.9% | 0.9% |
| Q4 25 | 22.9% | 1.4% | ||
| Q3 25 | 29.2% | 3.2% | ||
| Q2 25 | 23.2% | 24.9% | ||
| Q1 25 | -0.6% | -37.0% | ||
| Q4 24 | 19.9% | 4.1% | ||
| Q3 24 | 21.1% | -0.2% | ||
| Q2 24 | 33.9% | -0.6% | ||
| Q1 24 | 21.4% | -0.3% |
| Q4 25 | $1.10 | $0.03 | ||
| Q3 25 | $1.42 | $0.08 | ||
| Q2 25 | $1.11 | $0.54 | ||
| Q1 25 | $-0.03 | $-0.62 | ||
| Q4 24 | $0.77 | $0.10 | ||
| Q3 24 | $0.84 | $0.00 | ||
| Q2 24 | $1.32 | $-0.01 | ||
| Q1 24 | $0.80 | $-0.01 |
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 | $22.6M |
| Total DebtLower is stronger | $255.4M | $15.0M |
| Stockholders' EquityBook value | $420.0M | $239.7M |
| Total Assets | $3.2B | $340.0M |
| Debt / EquityLower = less leverage | 0.61× | 0.06× |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $65.6M | $22.6M | ||
| Q3 25 | $102.1M | $5.1M | ||
| Q2 25 | $103.1M | $4.3M | ||
| Q1 25 | $123.6M | $5.1M | ||
| Q4 24 | $47.3M | $1.6M | ||
| Q3 24 | $58.1M | $7.2M | ||
| Q2 24 | $86.3M | $6.3M | ||
| Q1 24 | $53.1M | $4.6M |
| Q4 25 | $255.4M | $15.0M | ||
| Q3 25 | $255.4M | $14.3M | ||
| Q2 25 | $255.4M | $23.5M | ||
| Q1 25 | $255.3M | $13.7M | ||
| Q4 24 | $255.3M | $14.7M | ||
| Q3 24 | $255.3M | $15.7M | ||
| Q2 24 | $255.3M | $17.1M | ||
| Q1 24 | $255.3M | $25.5M |
| Q4 25 | $420.0M | $239.7M | ||
| Q3 25 | $408.6M | $239.9M | ||
| Q2 25 | $395.2M | $240.5M | ||
| Q1 25 | $386.9M | $219.9M | ||
| Q4 24 | $303.3M | $243.8M | ||
| Q3 24 | $306.8M | $243.6M | ||
| Q2 24 | $289.3M | $242.9M | ||
| Q1 24 | $279.9M | $242.5M |
| Q4 25 | $3.2B | $340.0M | ||
| Q3 25 | $3.3B | $343.1M | ||
| Q2 25 | $3.3B | $345.8M | ||
| Q1 25 | $3.3B | $326.9M | ||
| Q4 24 | $2.4B | $341.5M | ||
| Q3 24 | $2.4B | $335.8M | ||
| Q2 24 | $2.5B | $341.8M | ||
| Q1 24 | $2.4B | $349.3M |
| Q4 25 | 0.61× | 0.06× | ||
| Q3 25 | 0.62× | 0.06× | ||
| Q2 25 | 0.65× | 0.10× | ||
| Q1 25 | 0.66× | 0.06× | ||
| Q4 24 | 0.84× | 0.06× | ||
| Q3 24 | 0.83× | 0.06× | ||
| Q2 24 | 0.88× | 0.07× | ||
| Q1 24 | 0.91× | 0.11× |
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 | $22.4M |
| Free Cash FlowOCF − Capex | $52.6M | $20.4M |
| FCF MarginFCF / Revenue | 111.4% | 23.7% |
| Capex IntensityCapex / Revenue | 2.3% | 2.3% |
| Cash ConversionOCF / Net Profit | 4.96× | 18.99× |
| TTM Free Cash FlowTrailing 4 quarters | $92.2M | $32.5M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $53.6M | $22.4M | ||
| Q3 25 | $23.2M | $18.2M | ||
| Q2 25 | $17.8M | $-5.1M | ||
| Q1 25 | $-71.0K | $8.7M | ||
| Q4 24 | $39.8M | $1.0M | ||
| Q3 24 | $13.6M | $5.8M | ||
| Q2 24 | $9.7M | $14.9M | ||
| Q1 24 | $10.8M | $-3.9M |
| Q4 25 | $52.6M | $20.4M | ||
| Q3 25 | $22.8M | $14.8M | ||
| Q2 25 | $17.6M | $-7.8M | ||
| Q1 25 | $-730.0K | $5.2M | ||
| Q4 24 | $38.8M | $-840.0K | ||
| Q3 24 | $13.3M | $3.7M | ||
| Q2 24 | $9.4M | $13.5M | ||
| Q1 24 | $10.7M | $-5.5M |
| Q4 25 | 111.4% | 23.7% | ||
| Q3 25 | 44.7% | 15.9% | ||
| Q2 25 | 35.0% | -9.1% | ||
| Q1 25 | -1.7% | 7.9% | ||
| Q4 24 | 117.0% | -0.9% | ||
| Q3 24 | 39.1% | 5.8% | ||
| Q2 24 | 28.3% | 18.3% | ||
| Q1 24 | 33.9% | -6.6% |
| Q4 25 | 2.3% | 2.3% | ||
| Q3 25 | 0.8% | 3.6% | ||
| Q2 25 | 0.4% | 3.1% | ||
| Q1 25 | 1.5% | 5.4% | ||
| Q4 24 | 2.9% | 2.1% | ||
| Q3 24 | 0.7% | 3.4% | ||
| Q2 24 | 0.9% | 1.8% | ||
| Q1 24 | 0.2% | 2.0% |
| Q4 25 | 4.96× | 18.99× | ||
| Q3 25 | 1.56× | 6.05× | ||
| Q2 25 | 1.52× | -0.24× | ||
| Q1 25 | — | — | ||
| Q4 24 | 6.03× | 0.28× | ||
| 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
Segment breakdown not available.
SND
| Sand | $85.1M | 99% |
| Smart Systems Segment | $980.0K | 1% |
