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Side-by-side financial comparison of ACNB CORP (ACNB) and SPRUCE POWER HOLDING CORP (SPRU). Click either name above to swap in a different company.
ACNB CORP is the larger business by last-quarter revenue ($47.2M vs $24.0M, roughly 2.0× SPRUCE POWER HOLDING CORP). ACNB CORP runs the higher net margin — 22.9% vs -28.6%, a 51.5% gap on every dollar of revenue. On growth, ACNB CORP posted the faster year-over-year revenue change (42.2% vs 20.4%). ACNB CORP produced more free cash flow last quarter ($52.6M vs $-3.3M). Over the past eight quarters, ACNB CORP's revenue compounded faster (22.1% CAGR vs 14.6%).
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.
Spruce Finance is an American consumer finance company specializing in the residential solar finance and efficiency home improvement sectors in the U.S.
ACNB vs SPRU — Head-to-Head
Income Statement — Q4 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $47.2M | $24.0M |
| Net Profit | $10.8M | $-6.9M |
| Gross Margin | — | — |
| Operating Margin | 27.9% | 9.4% |
| Net Margin | 22.9% | -28.6% |
| Revenue YoY | 42.2% | 20.4% |
| Net Profit YoY | 63.8% | -15.8% |
| 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 | $24.0M | ||
| Q3 25 | $50.9M | $30.7M | ||
| Q2 25 | $50.3M | $33.2M | ||
| Q1 25 | $43.5M | $23.8M | ||
| Q4 24 | $33.2M | $20.0M | ||
| Q3 24 | $34.1M | $21.4M | ||
| Q2 24 | $33.3M | $22.5M | ||
| Q1 24 | $31.6M | $18.3M |
| Q4 25 | $10.8M | $-6.9M | ||
| Q3 25 | $14.9M | $-860.0K | ||
| Q2 25 | $11.6M | $-3.0M | ||
| Q1 25 | $-272.0K | $-15.3M | ||
| Q4 24 | $6.6M | $-5.9M | ||
| Q3 24 | $7.2M | $-53.5M | ||
| Q2 24 | $11.3M | $-8.6M | ||
| Q1 24 | $6.8M | $-2.5M |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 54.8% | ||
| Q2 24 | — | 54.9% | ||
| Q1 24 | — | 51.5% |
| Q4 25 | 27.9% | 9.4% | ||
| Q3 25 | 37.2% | 27.6% | ||
| Q2 25 | 29.7% | 26.8% | ||
| Q1 25 | -1.3% | -7.1% | ||
| Q4 24 | 24.8% | -31.4% | ||
| Q3 24 | 27.6% | -173.8% | ||
| Q2 24 | 42.8% | -14.9% | ||
| Q1 24 | 26.9% | -19.7% |
| Q4 25 | 22.9% | -28.6% | ||
| Q3 25 | 29.2% | -2.8% | ||
| Q2 25 | 23.2% | -8.9% | ||
| Q1 25 | -0.6% | -64.4% | ||
| Q4 24 | 19.9% | -29.7% | ||
| Q3 24 | 21.1% | -250.4% | ||
| Q2 24 | 33.9% | -38.2% | ||
| Q1 24 | 21.4% | -13.4% |
| Q4 25 | $1.10 | $-0.38 | ||
| Q3 25 | $1.42 | $-0.05 | ||
| Q2 25 | $1.11 | $-0.17 | ||
| Q1 25 | $-0.03 | $-0.84 | ||
| Q4 24 | $0.77 | $-0.36 | ||
| Q3 24 | $0.84 | $-2.88 | ||
| Q2 24 | $1.32 | $-0.45 | ||
| Q1 24 | $0.80 | $-0.13 |
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 | $54.8M |
| Total DebtLower is stronger | $255.4M | $695.5M |
| Stockholders' EquityBook value | $420.0M | $121.3M |
| Total Assets | $3.2B | $837.3M |
| Debt / EquityLower = less leverage | 0.61× | 5.74× |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $65.6M | $54.8M | ||
| Q3 25 | $102.1M | $53.6M | ||
| Q2 25 | $103.1M | $53.5M | ||
| Q1 25 | $123.6M | $61.9M | ||
| Q4 24 | $47.3M | $72.8M | ||
| Q3 24 | $58.1M | $113.7M | ||
| Q2 24 | $86.3M | $116.6M | ||
| Q1 24 | $53.1M | $120.6M |
| Q4 25 | $255.4M | $695.5M | ||
| Q3 25 | $255.4M | $705.6M | ||
| Q2 25 | $255.4M | $717.1M | ||
| Q1 25 | $255.3M | $723.8M | ||
| Q4 24 | $255.3M | $730.6M | ||
| Q3 24 | $255.3M | — | ||
| Q2 24 | $255.3M | — | ||
| Q1 24 | $255.3M | — |
| Q4 25 | $420.0M | $121.3M | ||
| Q3 25 | $408.6M | $124.9M | ||
| Q2 25 | $395.2M | $125.0M | ||
| Q1 25 | $386.9M | $130.8M | ||
| Q4 24 | $303.3M | $143.7M | ||
| Q3 24 | $306.8M | $151.6M | ||
| Q2 24 | $289.3M | $204.6M | ||
| Q1 24 | $279.9M | $213.0M |
| Q4 25 | $3.2B | $837.3M | ||
| Q3 25 | $3.3B | $857.1M | ||
| Q2 25 | $3.3B | $862.6M | ||
| Q1 25 | $3.3B | $878.0M | ||
| Q4 24 | $2.4B | $898.5M | ||
| Q3 24 | $2.4B | $806.8M | ||
| Q2 24 | $2.5B | $858.4M | ||
| Q1 24 | $2.4B | $867.9M |
| Q4 25 | 0.61× | 5.74× | ||
| Q3 25 | 0.62× | 5.65× | ||
| Q2 25 | 0.65× | 5.74× | ||
| Q1 25 | 0.66× | 5.53× | ||
| Q4 24 | 0.84× | 5.08× | ||
| 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 | $-3.3M |
| Free Cash FlowOCF − Capex | $52.6M | $-3.3M |
| FCF MarginFCF / Revenue | 111.4% | -13.7% |
| Capex IntensityCapex / Revenue | 2.3% | 0.0% |
| Cash ConversionOCF / Net Profit | 4.96× | — |
| TTM Free Cash FlowTrailing 4 quarters | $92.2M | $-3.8M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $53.6M | $-3.3M | ||
| Q3 25 | $23.2M | $11.2M | ||
| Q2 25 | $17.8M | $-2.3M | ||
| Q1 25 | $-71.0K | $-9.1M | ||
| Q4 24 | $39.8M | $-13.5M | ||
| Q3 24 | $13.6M | $-1.1M | ||
| Q2 24 | $9.7M | $-5.1M | ||
| Q1 24 | $10.8M | $-22.2M |
| Q4 25 | $52.6M | $-3.3M | ||
| Q3 25 | $22.8M | $11.2M | ||
| Q2 25 | $17.6M | $-2.4M | ||
| Q1 25 | $-730.0K | $-9.2M | ||
| Q4 24 | $38.8M | $-13.6M | ||
| Q3 24 | $13.3M | $-1.1M | ||
| Q2 24 | $9.4M | $-5.2M | ||
| Q1 24 | $10.7M | $-22.3M |
| Q4 25 | 111.4% | -13.7% | ||
| Q3 25 | 44.7% | 36.5% | ||
| Q2 25 | 35.0% | -7.3% | ||
| Q1 25 | -1.7% | -38.7% | ||
| Q4 24 | 117.0% | -68.3% | ||
| Q3 24 | 39.1% | -5.1% | ||
| Q2 24 | 28.3% | -23.1% | ||
| Q1 24 | 33.9% | -121.7% |
| Q4 25 | 2.3% | 0.0% | ||
| Q3 25 | 0.8% | 0.1% | ||
| Q2 25 | 0.4% | 0.3% | ||
| Q1 25 | 1.5% | 0.4% | ||
| Q4 24 | 2.9% | 0.9% | ||
| Q3 24 | 0.7% | 0.1% | ||
| Q2 24 | 0.9% | 0.4% | ||
| Q1 24 | 0.2% | 0.4% |
| 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.
