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ACNB CORP（ACNB）与FIRST CITIZENS BANCSHARES INC（FCNCA）财务数据对比。点击上方公司名可切换其他公司
FIRST CITIZENS BANCSHARES INC的季度营收约是ACNB CORP的23.0倍（$1.1B vs $47.2M）。FIRST CITIZENS BANCSHARES INC净利率更高（49.1% vs 22.9%，领先26.2%）。ACNB CORP同比增速更快（42.2% vs 3.5%）。过去两年ACNB CORP的营收复合增速更高（22.1% vs -33.5%）
ACNB集团是总部位于美国宾夕法尼亚州的金融控股公司，提供零售及商业银行服务、财富管理、信托服务、财产及意外伤害保险等金融产品，主要服务宾夕法尼亚州中南部、马里兰州北部的当地居民及中小企业客户。
第一公民银行控股公司是美国本土银行控股企业，总部位于罗德岛州普罗维登斯，旗下拥有国民公民银行，业务覆盖美国康涅狄格、特拉华、佛罗里达、马里兰、马萨诸塞、密歇根、新罕布什尔、新泽西、纽约、俄亥俄、宾夕法尼亚、罗德岛、佛蒙特、弗吉尼亚等14个州及华盛顿哥伦比亚特区。
ACNB vs FCNCA — 直观对比
营收规模更大
FCNCA
是对方的23.0倍
$47.2M
营收增速更快
ACNB
高出38.7%
3.5%
净利率更高
FCNCA
高出26.2%
22.9%
两年增速更快
ACNB
近两年复合增速
-33.5%
损益表 — Q4 2025 vs Q1 2026
| 指标 | | |
|---|---|---|
| 营收 | $47.2M | $1.1B |
| 净利润 | $10.8M | $534.0M |
| 毛利率 | — | — |
| 营业利润率 | 27.9% | — |
| 净利率 | 22.9% | 49.1% |
| 营收同比 | 42.2% | 3.5% |
| 净利润同比 | 63.8% | 10.6% |
| 每股收益（稀释后） | $1.10 | $42.63 |
绿色 = 该指标领先。财年不对齐时期间可能不同
8季度营收与利润趋势
并排季度历史对比，按日历期对齐，财年错位的公司也能正确匹配
营收ACNBFCNCA
| Q1 26 | — | $1.1B | ||
| Q4 25 | $47.2M | $2.4B | ||
| Q3 25 | $50.9M | $2.4B | ||
| Q2 25 | $50.3M | $2.4B | ||
| Q1 25 | $43.5M | $2.3B | ||
| Q4 24 | $33.2M | $2.4B | ||
| Q3 24 | $34.1M | $2.4B | ||
| Q2 24 | $33.3M | $2.5B |
净利润ACNBFCNCA
| Q1 26 | — | $534.0M | ||
| Q4 25 | $10.8M | $580.0M | ||
| Q3 25 | $14.9M | $568.0M | ||
| Q2 25 | $11.6M | $575.0M | ||
| Q1 25 | $-272.0K | $483.0M | ||
| Q4 24 | $6.6M | $700.0M | ||
| Q3 24 | $7.2M | $639.0M | ||
| Q2 24 | $11.3M | $707.0M |
营业利润率ACNBFCNCA
| Q1 26 | — | — | ||
| Q4 25 | 27.9% | 33.3% | ||
| Q3 25 | 37.2% | 30.9% | ||
| Q2 25 | 29.7% | 31.9% | ||
| Q1 25 | -1.3% | 28.3% | ||
| Q4 24 | 24.8% | 30.6% | ||
| Q3 24 | 27.6% | 35.7% | ||
| Q2 24 | 42.8% | 39.8% |
净利率ACNBFCNCA
| Q1 26 | — | 49.1% | ||
| Q4 25 | 22.9% | 23.8% | ||
| Q3 25 | 29.2% | 23.3% | ||
| Q2 25 | 23.2% | 24.2% | ||
| Q1 25 | -0.6% | 21.0% | ||
| Q4 24 | 19.9% | 29.1% | ||
| Q3 24 | 21.1% | 26.1% | ||
| Q2 24 | 33.9% | 28.7% |
每股收益（稀释后）ACNBFCNCA
| Q1 26 | — | $42.63 | ||
| Q4 25 | $1.10 | $45.33 | ||
| Q3 25 | $1.42 | $43.08 | ||
| Q2 25 | $1.11 | $42.36 | ||
| Q1 25 | $-0.03 | $34.47 | ||
| Q4 24 | $0.77 | $49.19 | ||
| Q3 24 | $0.84 | $43.42 | ||
| Q2 24 | $1.32 | $47.54 |
资产负债表与财务实力
最新季度各公司的流动性、杠杆与账面价值一览
| 指标 | | |
|---|---|---|
| 现金及短期投资手头流动性 | $65.6M | — |
| 总债务越低越好 | $255.4M | $34.0B |
| 股东权益账面价值 | $420.0M | $22.0B |
| 总资产 | $3.2B | $236.0B |
| 负债/权益比越低杠杆越低 | 0.61× | 1.54× |
8季度趋势，按日历期对齐
现金及短期投资ACNBFCNCA
| Q1 26 | — | — | ||
| Q4 25 | $65.6M | — | ||
| Q3 25 | $102.1M | — | ||
| Q2 25 | $103.1M | — | ||
| Q1 25 | $123.6M | — | ||
| Q4 24 | $47.3M | — | ||
| Q3 24 | $58.1M | — | ||
| Q2 24 | $86.3M | — |
总债务ACNBFCNCA
| Q1 26 | — | $34.0B | ||
| Q4 25 | $255.4M | $35.8B | ||
| Q3 25 | $255.4M | $38.3B | ||
| Q2 25 | $255.4M | $37.6B | ||
| Q1 25 | $255.3M | $38.0B | ||
| Q4 24 | $255.3M | $36.7B | ||
| Q3 24 | $255.3M | $36.8B | ||
| Q2 24 | $255.3M | $37.1B |
股东权益ACNBFCNCA
| Q1 26 | — | $22.0B | ||
| Q4 25 | $420.0M | $22.2B | ||
| Q3 25 | $408.6M | $22.0B | ||
| Q2 25 | $395.2M | $22.3B | ||
| Q1 25 | $386.9M | $22.3B | ||
| Q4 24 | $303.3M | $22.2B | ||
| Q3 24 | $306.8M | $22.8B | ||
| Q2 24 | $289.3M | $22.5B |
总资产ACNBFCNCA
| Q1 26 | — | $236.0B | ||
| Q4 25 | $3.2B | $229.7B | ||
| Q3 25 | $3.3B | $233.5B | ||
| Q2 25 | $3.3B | $229.7B | ||
| Q1 25 | $3.3B | $228.8B | ||
| Q4 24 | $2.4B | $223.7B | ||
| Q3 24 | $2.4B | $220.6B | ||
| Q2 24 | $2.5B | $219.8B |
负债/权益比ACNBFCNCA
| Q1 26 | — | 1.54× | ||
| Q4 25 | 0.61× | 1.61× | ||
| Q3 25 | 0.62× | 1.74× | ||
| Q2 25 | 0.65× | 1.69× | ||
| Q1 25 | 0.66× | 1.70× | ||
| Q4 24 | 0.84× | 1.65× | ||
| Q3 24 | 0.83× | 1.61× | ||
| Q2 24 | 0.88× | 1.65× |
现金流与资本效率
扣除再投资后实际产生的现金。现金流比净利润更难造假
| 指标 | | |
|---|---|---|
| 经营现金流最新季度 | $12.8M | — |
| 自由现金流经营现金流 - 资本支出 | $12.6M | — |
| 自由现金流率自由现金流/营收 | 26.7% | — |
| 资本支出强度资本支出/营收 | 0.4% | — |
| 现金转化率经营现金流/净利润 | 1.18× | — |
| 过去12个月自由现金流最近4个季度 | $52.2M | — |
8季度趋势，按日历期对齐
经营现金流ACNBFCNCA
| Q1 26 | — | — | ||
| Q4 25 | $12.8M | $1.1B | ||
| Q3 25 | $23.2M | $916.0M | ||
| Q2 25 | $17.8M | $859.0M | ||
| Q1 25 | $-71.0K | $98.0M | ||
| Q4 24 | $5.7M | $1.1B | ||
| Q3 24 | $13.6M | $991.0M | ||
| Q2 24 | $9.7M | $417.0M |
自由现金流ACNBFCNCA
| Q1 26 | — | — | ||
| Q4 25 | $12.6M | $807.0M | ||
| Q3 25 | $22.8M | $678.0M | ||
| Q2 25 | $17.6M | $733.0M | ||
| Q1 25 | $-730.0K | $-5.0M | ||
| Q4 24 | $5.3M | $991.0M | ||
| Q3 24 | $13.3M | $885.0M | ||
| Q2 24 | $9.4M | $316.0M |
自由现金流率ACNBFCNCA
| Q1 26 | — | — | ||
| Q4 25 | 26.7% | 33.1% | ||
| Q3 25 | 44.7% | 27.9% | ||
| Q2 25 | 35.0% | 30.9% | ||
| Q1 25 | -1.7% | -0.2% | ||
| Q4 24 | 16.1% | 41.2% | ||
| Q3 24 | 39.1% | 36.2% | ||
| Q2 24 | 28.3% | 12.8% |
资本支出强度ACNBFCNCA
| Q1 26 | — | — | ||
| Q4 25 | 0.4% | 10.0% | ||
| Q3 25 | 0.8% | 9.8% | ||
| Q2 25 | 0.4% | 5.3% | ||
| Q1 25 | 1.5% | 4.5% | ||
| Q4 24 | 1.1% | 5.3% | ||
| Q3 24 | 0.7% | 4.3% | ||
| Q2 24 | 0.9% | 4.1% |
现金转化率ACNBFCNCA
| Q1 26 | — | — | ||
| Q4 25 | 1.18× | 1.81× | ||
| Q3 25 | 1.56× | 1.61× | ||
| Q2 25 | 1.52× | 1.49× | ||
| Q1 25 | — | 0.20× | ||
| Q4 24 | 0.87× | 1.60× | ||
| Q3 24 | 1.88× | 1.55× | ||
| Q2 24 | 0.86× | 0.59× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
