COMP <GO>
ACNB vs BRK-B // FREE CASH FLOW YIELD
ACNB Corporation (NASDAQ) VS. Berkshire Hathaway Inc. (NYSE) • 15-METRIC TALLY: ACNB 5
— BRK-B 4
▲ FREE CASH FLOW YIELD LEADER: ACNB
LAST: $65.40 (-0.29%) • MKT CAP: $667.0M
fcf-yield
7.88%
LAST: $542.49 (+0.10%) • MKT CAP: $1.20T
fcf-yield
2.09%
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (ACNB VS. BRK-B)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | ACNB | BRK-B | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | — | — | — | TIE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 8.80% | 11.47% | -2.67 | BRK-B | /roic <GO> |
| EV/EBITDA & P/E Valuation | — | 9.7x | — | TIE | /valuation <GO> |
| Free Cash Flow Yield ACTIVE | 7.88% | 2.09% | +5.79 | ACNB | /fcf-yield <GO> |
| Operating Margin | — | 27.80% | — | TIE | /operating-margins <GO> |
| Net Profit Margin | 19.30% | 22.30% | -3.00 | BRK-B | /net-margins <GO> |
| Revenue Growth (YoY) | 45.10% | 3.93% | +41.17 | ACNB | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 2.16% | 0.00% | +2.16 | ACNB | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | — | 2.85 | — | TIE | /balance-sheet <GO> |
| Piotroski F-Score Quality | 6/9 | 4/9 | +2.00 | ACNB | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | 3.55% | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 62.3 | 67.7 | -5.40 | BRK-B | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | 0.61 | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | 15.1x | 24.3x | -9.24 | ACNB | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $667.0M | $1.20T | -$1.20T | BRK-B | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | ACNB REV | BRK-B REV | ACNB GROSS % | BRK-B GROSS % | ACNB FCF | BRK-B FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $191.8M | $371.44B | — | — | $52.6M | $25.04B |
| FY 2024 | $132.2M | $371.43B | — | — | $38.8M | $11.62B |
| FY 2023 | $115.1M | $364.48B | — | — | $40.6M | $29.79B |
| FY 2022 | — | $302.02B | — | — | — | $21.89B |
| FY 2021 | — | $276.19B | — | — | — | $26.15B |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
ACNB // BETA —
BRK-B // BETA 0.61