WallStSmart

ACNB Corporation (ACNB)vsBerkshire Hathaway Inc (BRK-B)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Berkshire Hathaway Inc generates 238860% more annual revenue ($384.69B vs $160.98M). ACNB leads profitability with a 33.9% profit margin vs 22.3%. ACNB trades at a lower P/E of 12.1x. BRK-B earns a higher WallStSmart Score of 74/100 (B).

ACNB

Buy

62

out of 100

Grade: C+

Growth: 8.0Profit: 7.5Value: 6.0Quality: 3.5
Piotroski: 2/9Altman Z: 0.29

BRK-B

Strong Buy

74

out of 100

Grade: B

Growth: 7.3Profit: 7.5Value: 5.0Quality: 8.0
Piotroski: 3/9Altman Z: 2.59

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ACNB5 strengths · Avg: 8.8/10
Profit MarginProfitability
33.9%10/10

Keeps 34 of every $100 in revenue as profit

Operating MarginProfitability
48.9%10/10

Strong operational efficiency at 48.9%

P/E RatioValuation
12.1x8/10

Attractively priced relative to earnings

Price/BookValuation
1.5x8/10

Reasonable price relative to book value

EPS GrowthGrowth
34.2%8/10

Earnings expanding 34.2% YoY

BRK-B6 strengths · Avg: 9.7/10
Market CapQuality
$1.09T10/10

Mega-cap, among the largest globally

Price/BookValuation
0.0x10/10

Reasonable price relative to book value

Operating MarginProfitability
32.6%10/10

Strong operational efficiency at 32.6%

EPS GrowthGrowth
107.8%10/10

Earnings expanding 107.8% YoY

Profit MarginProfitability
22.3%9/10

Keeps 22 of every $100 in revenue as profit

Debt/EquityHealth
0.179/10

Conservative balance sheet, low leverage

Areas to Watch

ACNB4 concerns · Avg: 2.5/10
Market CapQuality
$661.25M3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Free Cash FlowQuality
$-3.96M2/10

Negative free cash flow — burning cash

Altman Z-ScoreHealth
0.292/10

Distress zone — elevated risk

BRK-B2 concerns · Avg: 2.5/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

PEG RatioValuation
10.062/10

Expensive relative to growth rate

Comparative Analysis Report

WallStSmart Research

Bull Case : ACNB

The strongest argument for ACNB centers on Profit Margin, Operating Margin, P/E Ratio. Profitability is solid with margins at 33.9% and operating margin at 48.9%.

Bull Case : BRK-B

The strongest argument for BRK-B centers on Market Cap, Price/Book, Operating Margin. Profitability is solid with margins at 22.3% and operating margin at 32.6%.

Bear Case : ACNB

The primary concerns for ACNB are Market Cap, Piotroski F-Score, Free Cash Flow.

Bear Case : BRK-B

The primary concerns for BRK-B are Piotroski F-Score, PEG Ratio.

Key Dynamics to Monitor

ACNB carries more volatility with a beta of 0.86 — expect wider price swings.

BRK-B is growing revenue faster at 10.0% — sustainability is the question.

BRK-B generates stronger free cash flow (5.6B), providing more financial flexibility.

Monitor BANKS - REGIONAL industry trends, competitive dynamics, and regulatory changes.

Bottom Line

BRK-B scores higher overall (74/100 vs 62/100), backed by strong 22.3% margins. Both earn "Strong Buy" and "Buy" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

ACNB Corporation

FINANCIAL SERVICES · BANKS - REGIONAL · USA

ACNB Corporation, a financial holding company, provides banking, insurance and financial services to individual, commercial and government clients in the United States. The company is headquartered in Gettysburg, Pennsylvania.

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Berkshire Hathaway Inc

FINANCIAL SERVICES · INSURANCE - DIVERSIFIED · USA

Berkshire Hathaway Inc. is an American multinational conglomerate holding company headquartered in Omaha, Nebraska, United States. The company wholly owns GEICO, Duracell, Dairy Queen, BNSF, Lubrizol, Fruit of the Loom, Helzberg Diamonds, Long & Foster, FlightSafety International, Pampered Chef, Forest River, and NetJets, and also owns 38.6% of Pilot Flying J; and significant minority holdings in public companies Kraft Heinz Company (26.7%), American Express (18.8%), The Coca-Cola Company (9.32%), Bank of America (11.9%), and Apple (6.3%).

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