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ACNB (ACNB) Financials

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$67.20 +0.28 (+0.42%)
Closing price 04:00 PM Eastern
Extended Trading
$67.11 -0.09 (-0.13%)
As of 04:10 PM Eastern
Extended trading is trading that happens on electronic markets outside of regular trading hours. This is a fair market value extended hours price provided by Massive. Learn more.
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Annual Income Statements for ACNB

Annual Income Statements for ACNB

This table shows ACNB's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 12/31/2015 12/31/2016 12/31/2017 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Net Income / (Loss) Attributable to Common Shareholders		 11 11 9.79 22 24 18 28 36 32 32 37
Consolidated Net Income / (Loss)		 11 11 9.79 22 24 18 28 36 32 32 37
Net Income / (Loss) Continuing Operations		 11 11 9.79 22 24 18 28 36 32 32 37
Total Pre-Tax Income 		15 15 16 27 29 23 35 45 40 40 46
Total Revenue		 48 50 61 73 78 93 94 105 107 108 152
Net Interest Income / (Expense)		 36 37 46 57 59 73 71 83 88 84 123
Total Interest Income		 39 41 52 64 70 85 78 87 97 107 163
Loans and Leases Interest Income		 35 36 48 60 64 79 71 70 81 92 144
Investment Securities Interest Income		 4.29 4.04 4.07 4.25 4.65 5.71 6.20 11 12 13 16
Other Interest Income		 0.09 0.12 0.19 0.65 1.25 0.62 0.78 5.76 3.32 2.83 3.81
Total Interest Expense		 3.86 3.93 5.43 7.40 10 12 6.92 3.62 8.32 24 40
Deposits Interest Expense		 2.12 2.37 3.55 5.25 8.13 10 5.01 2.56 3.70 11 27
Short-Term Borrowings Interest Expense		 0.05 0.05 0.08 0.06 0.09 0.06 0.04 0.08 0.90 0.86 1.64
Long-Term Debt Interest Expense		 1.69 1.51 1.80 2.09 1.92 1.85 1.86 0.99 3.73 12 12
Total Non-Interest Income		 12 13 14 16 18 20 23 22 18 25 29
Other Service Charges		 9.46 9.95 6.36 6.95 7.23 7.54 7.37 9.35 10 11 11
Net Realized & Unrealized Capital Gains on Investments		 0.26 0.48 0.00 -0.16 0.27 -0.19 0.54 -0.11 -4.89 0.06 -3.22
Other Non-Interest Income		 1.10 1.10 7.79 9.16 11 13 15 13 13 14 21
Provision for Credit Losses		 0.00 0.00 0.00 1.62 0.60 9.14 0.05 0.00 0.84 -2.76 4.73
Total Non-Interest Expense		 33 35 44 45 48 61 59 60 66 71 101
Salaries and Employee Benefits		 21 22 25 27 29 35 37 36 41 43 53
Net Occupancy & Equipment Expense		 5.18 5.11 6.16 7.93 7.87 9.12 10 11 10 11 15
Other Operating Expenses		 6.34 6.43 7.57 8.73 9.00 9.13 10 12 13 13 18
Amortization Expense		 0.34 0.35 0.54 0.75 0.62 1.26 1.16 1.49 1.42 1.24 4.26
Restructuring Charge		 0.00 0.47 4.73 0.00 0.77 5.97 - 0.00 0.00 2.05 11
Income Tax Expense		 3.76 3.77 6.63 4.97 5.65 4.31 7.19 9.20 8.16 8.57 9.40
Basic Earnings per Share		 $1.83 $1.80 $1.50 $3.09 $3.36 $2.13 $3.19 $4.15 $3.72 $3.75 $3.61
Weighted Average Basic Shares Outstanding		 6.03M 6.06M 7.02M 7.05M 7.08M 17.42M 8.68M 8.62M 8.51M 8.50M 10.26M
Diluted Earnings per Share		 - - - - - - - $4.15 $3.71 $3.73 $3.60
Weighted Average Diluted Shares Outstanding		 6.03M 6.06M 7.02M 7.05M 7.08M 17.42M 8.68M 8.62M 8.54M 8.54M 10.29M
Weighted Average Basic & Diluted Shares Outstanding		 6.03M 6.06M 7.02M 7.05M 7.08M 17.42M 8.68M 8.51M 8.51M 10.54M 10.35M
Cash Dividends to Common per Share		 $0.80 $0.80 $0.80 $0.89 $0.98 $1.00 $1.03 $1.06 $1.14 $1.26 $1.38

Quarterly Income Statements for ACNB

This table shows ACNB's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026 9/30/2026
Net Income / (Loss) Attributable to Common Shareholders		 6.77 11 7.20 6.60 -0.27 12 15 11 14 15 16
Consolidated Net Income / (Loss)		 6.77 11 7.20 6.60 -0.27 12 15 11 14 15 16
Net Income / (Loss) Continuing Operations		 6.77 11 7.20 6.60 -0.27 12 15 11 14 15 16
Total Pre-Tax Income 		8.53 14 9.41 8.23 -0.55 15 19 13 17 19 20
Total Revenue		 26 27 28 27 34 40 41 37 41 43 44
Net Interest Income / (Expense)		 21 21 21 21 27 31 32 33 33 34 35
Total Interest Income		 26 27 27 27 36 42 42 43 42 44 45
Loans and Leases Interest Income		 22 23 23 24 32 37 37 38 37 38 39
Investment Securities Interest Income		 3.44 3.20 3.15 3.07 3.53 3.87 4.04 4.20 4.89 4.93 5.03
Other Interest Income		 0.75 0.68 0.67 0.73 0.79 0.83 1.16 1.02 0.70 0.52 0.78
Total Interest Expense		 5.38 5.91 6.30 6.27 9.20 11 10 10 9.72 9.68 10
Deposits Interest Expense		 2.16 2.64 3.11 3.28 6.00 7.28 6.87 6.55 6.39 6.61 6.66
Short-Term Borrowings Interest Expense		 0.34 0.30 0.20 0.01 0.29 0.34 0.51 0.49 0.56 0.55 0.97
Long-Term Debt Interest Expense		 2.88 2.96 2.98 2.98 2.91 2.94 2.97 2.97 2.77 2.52 2.55
Total Non-Interest Income		 5.67 6.43 6.83 5.80 7.18 8.68 8.41 4.33 8.27 8.82 9.03
Other Service Charges		 2.31 2.97 3.13 2.31 2.50 3.25 2.97 2.37 2.62 3.24 3.12
Net Realized & Unrealized Capital Gains on Investments		 0.06 0.00 0.03 -0.03 0.27 0.06 0.01 -3.55 0.39 -0.00 0.65
Other Non-Interest Income		 3.30 3.46 3.68 3.52 4.42 5.38 5.43 5.51 5.26 5.59 5.27
Provision for Credit Losses		 0.07 -3.25 0.12 0.37 5.49 -0.58 -0.73 0.55 -0.09 0.55 0.90
Total Non-Interest Expense		 18 16 18 18 29 25 22 23 24 23 23
Salaries and Employee Benefits		 11 10 11 10 13 14 13 13 14 14 14
Net Occupancy & Equipment Expense		 2.86 2.56 2.64 3.42 3.72 3.82 3.52 3.60 4.13 3.76 3.52
Other Operating Expenses		 3.31 3.07 3.14 3.71 3.86 4.77 4.35 5.12 4.40 4.58 4.63
Amortization Expense		 0.32 0.32 0.30 0.30 0.86 1.14 1.13 1.13 1.06 1.03 1.02
Restructuring Charge		 0.00 0.02 1.14 - 8.03 1.94 0.17 0.58 0.00 0.00 0.00
Income Tax Expense		 1.76 2.97 2.21 1.64 -0.28 3.26 4.05 2.37 3.56 4.03 3.96
Basic Earnings per Share		 $0.80 $1.32 $0.85 $0.78 ($0.03) $1.11 $1.43 $1.10 $1.32 $1.50 $1.55
Weighted Average Basic Shares Outstanding		 8.49M 8.50M 8.51M 8.50M 9.81M 10.45M 10.42M 10.26M 10.35M 10.17M 10.13M
Diluted Earnings per Share		 $0.80 $1.32 $0.84 $0.77 ($0.03) $1.11 $1.42 $1.10 $1.32 $1.49 $1.55
Weighted Average Diluted Shares Outstanding		 8.51M 8.54M 8.55M 8.54M 9.82M 10.49M 10.46M 10.29M 10.37M 10.21M 10.17M
Weighted Average Basic & Diluted Shares Outstanding		 8.54M 8.55M 8.55M 10.54M 10.47M 10.47M 10.38M 10.35M 10.21M 10.17M 10.16M

Annual Cash Flow Statements for ACNB

This table details how cash moves in and out of ACNB's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 12/31/2015 12/31/2016 12/31/2017 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Net Change in Cash & Equivalents		 -0.92 0.17 16 6.46 73 285 311 -542 -102 -19 18
Net Cash From Operating Activities		 14 12 17 30 26 25 42 39 41 40 54
Net Cash From Continuing Operating Activities		 14 12 17 30 26 25 42 39 41 40 54
Net Income / (Loss) Continuing Operations		 11 11 9.79 22 24 18 28 36 32 32 37
Consolidated Net Income / (Loss)		 11 11 9.79 22 24 18 28 36 32 32 37
Provision For Loan Losses		 0.00 0.00 0.00 1.62 0.60 9.14 0.05 0.00 0.84 -2.76 4.73
Depreciation Expense		 1.76 1.80 2.29 2.85 2.70 3.65 3.44 3.80 3.36 3.03 6.74
Amortization Expense		 0.67 0.55 0.52 0.47 0.34 0.93 1.63 2.16 0.69 1.70 8.91
Non-Cash Adjustments to Reconcile Net Income		 -1.25 -1.39 0.77 1.30 -3.07 -6.49 7.43 2.34 6.23 -0.14 -9.28
Changes in Operating Assets and Liabilities, net		 2.19 0.28 3.64 1.64 1.44 -0.15 1.75 -4.85 -2.21 6.11 5.50
Net Cash From Investing Activities		 -64 -59 -52 -54 8.02 -115 61 -332 15 2.43 65
Net Cash From Continuing Investing Activities		 -64 -59 -52 -54 8.02 -115 61 -332 15 2.43 65
Purchase of Property, Leasehold Improvements and Equipment		 -1.74 -2.34 -1.76 -1.74 -1.42 -1.05 -1.58 -1.81 -1.17 -0.96 -1.08
Purchase of Investment Securities		 -101 -107 -102 -101 -47 -222 -49 -398 -147 -55 -199
Sale and/or Maturity of Investments		 38 48 52 52 57 108 111 66 163 59 265
Net Cash From Financing Activities		 49 47 50 31 40 374 208 -249 -158 -61 -100
Net Cash From Continuing Financing Activities		 49 47 50 31 40 374 208 -249 -158 -61 -100
Net Change in Deposits		 68 55 38 50 64 399 241 -227 -337 -69 -84
Issuance of Debt		 18 16 32 18 7.00 5.03 15 8.25 175 60 0.00
Issuance of Common Equity		 0.50 0.56 0.48 0.54 0.89 0.82 0.06 0.71 0.72 0.42 0.64
Repayment of Debt		 -33 -19 -14 -31 -25 -22 -37 -15 15 -41 8.73
Repurchase of Common Equity		 - - - - - 0.00 -1.52 -6.68 -2.03 -0.25 -11
Payment of Dividends		 -4.82 -4.84 -5.23 -6.26 -6.92 -8.69 -8.97 -9.12 -9.70 -11 -14
Cash Interest Paid		 3.82 3.91 5.11 7.20 8.83 14 8.24 3.68 7.16 23 39
Cash Income Taxes Paid		 1.98 4.35 3.85 4.60 5.20 5.90 7.40 7.23 10 - 5.33

Quarterly Cash Flow Statements for ACNB

This table details how cash moves in and out of ACNB's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026 9/30/2026
Net Change in Cash & Equivalents		 -13 33 -28 -11 76 -20 -0.97 -36 28 -12 6.52
Net Cash From Operating Activities		 11 9.71 14 5.71 -1.35 18 23 13 24 -3.45 47
Net Cash From Continuing Operating Activities		 11 9.71 14 5.71 -1.35 18 23 13 24 -3.45 47
Net Income / (Loss) Continuing Operations		 6.77 11 7.20 6.60 -0.27 12 15 11 14 15 16
Consolidated Net Income / (Loss)		 6.77 11 7.20 6.60 -0.27 12 15 11 14 15 16
Provision For Loan Losses		 0.07 -3.25 0.12 0.29 5.49 -0.58 -0.73 0.55 -0.09 0.45 0.90
Depreciation Expense		 0.77 0.76 0.74 0.77 1.45 1.77 1.76 1.76 1.67 1.59 1.55
Amortization Expense		 0.41 0.45 0.43 0.40 0.39 0.32 0.25 7.95 0.11 0.12 0.14
Non-Cash Adjustments to Reconcile Net Income		 -0.03 -2.53 -2.92 5.34 -9.19 9.33 0.48 -11 11 -20 24
Changes in Operating Assets and Liabilities, net		 2.83 3.00 7.97 -7.69 0.80 -4.73 6.57 2.86 -2.01 -0.52 4.79
Net Cash From Investing Activities		 -15 -9.07 19 6.71 90 -15 3.00 -12 -23 -44 -18
Net Cash From Continuing Investing Activities		 -15 -9.07 19 6.71 90 -15 3.00 -12 -23 -44 -18
Purchase of Property, Leasehold Improvements and Equipment		 -0.08 -0.29 -0.22 -0.37 -0.66 0.19 -0.43 -0.17 -0.33 -0.52 -0.49
Purchase of Investment Securities		 -37 -16 3.46 -6.01 -50 -72 -12 -100 -57 -56 -27
Sale and/or Maturity of Investments		 23 6.84 16 13 141 57 15 88 34 12 9.66
Net Cash From Financing Activities		 -9.10 33 -61 -23 -13 -23 -27 -37 27 36 -23
Net Cash From Continuing Financing Activities		 -9.10 33 -61 -23 -13 -23 -27 -37 27 36 -23
Net Change in Deposits		 -27 3.36 -47 1.18 6.01 -15 -59 -16 76 9.89 -27
Issuance of Debt		 60 - - -41 0.00 - - - 15 43 8.25
Issuance of Common Equity		 -0.23 0.19 0.24 0.24 -0.25 0.28 0.29 0.32 -0.25 0.63 0.37
Repurchase of Common Equity		 -0.15 - -0.10 - -3.11 -2.86 -2.71 -2.49 -3.56 -9.19 -0.74
Payment of Dividends		 -2.55 -2.72 -2.72 -2.72 -3.37 -3.55 -3.54 -3.92 -3.93 -9.32 -4.26
Cash Interest Paid		 5.32 5.56 5.96 6.25 7.72 12 10 10 9.77 9.82 10
Cash Income Taxes Paid		 0.00 1.50 2.68 2.45 0.01 1.21 0.73 3.39 0.01 7.33 3.76

Annual Balance Sheets for ACNB

This table presents ACNB's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 12/31/2015 12/31/2016 12/31/2017 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Total Assets		 1,148 1,206 1,595 1,648 1,720 2,555 2,787 2,526 2,419 2,395 3,228
Cash and Due from Banks		 13 14 19 20 17 24 15 40 21 16 21
Interest Bearing Deposits at Other Banks		 5.29 5.14 15 21 97 376 695 128 45 31 45
Trading Account Securities		 199 200 206 191 215 361 449 620 518 459 531
Loans and Leases, Net of Allowance		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -18 1,608 1,666 2,307
Loans and Leases		 - - - - - - - - 1,628 1,683 2,331
Allowance for Loan and Lease Losses		 - - - - - - - 18 20 17 24
Loans Held for Sale		 - - - 1,289 1,259 1,618 1,449 - - 0.43 28
Premises and Equipment, Net		 18 18 27 26 26 33 31 27 26 25 31
Goodwill		 6.31 6.31 20 20 20 42 42 44 44 44 64
Intangible Assets		 1.03 0.69 2.57 4.41 4.43 7.27 6.10 10 9.08 7.84 22
Other Assets		 905 962 1,306 77 83 95 99 1,652 148 145 179
Total Liabilities & Shareholders' Equity		 1,148 1,206 1,595 1,648 1,720 2,555 2,787 2,526 2,419 2,395 3,228
Total Liabilities		 1,033 1,086 1,441 1,480 1,531 2,297 2,515 2,280 2,141 2,092 2,808
Non-Interest Bearing Deposits		 166 181 279 302 314 557 623 595 500 452 554
Interest Bearing Deposits		 747 787 1,019 1,046 1,098 1,629 1,803 1,604 1,361 1,341 1,896
Short-Term Debt		 35 35 37 35 33 38 35 42 57 16 65
Long-Term Debt		 77 74 95 84 66 54 35 21 195 255 255
Other Long-Term Liabilities		 8.53 9.80 11 13 19 20 19 19 27 28 38
Total Equity & Noncontrolling Interests		 115 120 154 168 190 258 272 245 277 303 420
Total Preferred & Common Equity		 115 120 154 168 190 258 272 245 277 303 420
Preferred Stock		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Common Equity		 115 120 154 168 190 258 272 245 277 303 420
Common Stock		 26 26 55 56 57 116 117 118 120 122 207
Retained Earnings		 95 101 106 122 139 148 167 194 213 235 257
Treasury Stock		 -0.73 -0.73 -0.73 -0.73 -0.73 -0.73 -2.25 -8.93 -11 -11 -22
Accumulated Other Comprehensive Income / (Loss)		 -4.73 -6.02 -7.09 -9.22 -5.85 -5.64 -9.55 -58 -45 -42 -22

Quarterly Balance Sheets for ACNB

This table presents ACNB's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q2 2023 Q3 2023 Q1 2024 Q2 2024 Q3 2024 Q1 2025 Q2 2025 Q3 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 6/30/2023 9/30/2023 3/31/2024 6/30/2024 9/30/2024 3/31/2025 6/30/2025 9/30/2025 3/31/2026 6/30/2026 9/30/2026
Total Assets		 2,378 2,389 2,414 2,458 2,421 3,270 3,260 3,251 3,270 3,319 3,301
Cash and Due from Banks		 25 23 17 27 25 23 33 31 26 28 27
Interest Bearing Deposits at Other Banks		 59 41 36 60 33 100 70 72 68 54 61
Trading Account Securities		 518 501 491 486 485 543 537 527 536 530 514
Loans and Leases, Net of Allowance		 0.00 0.00 1,645 1,662 1,660 2,298 2,317 2,313 2,326 2,374 2,382
Loans and Leases		 - - 1,665 1,680 1,677 2,322 2,342 2,337 2,349 2,398 2,407
Allowance for Loan and Lease Losses		 - - 20 17 17 25 24 24 24 24 25
Loans Held for Sale		 0.00 0.00 - - - - - 17 15 34 8.17
Premises and Equipment, Net		 26 26 26 26 26 32 32 31 30 28 28
Goodwill		 44 44 44 44 44 64 64 64 64 64 64
Intangible Assets		 9.61 9.43 8.76 8.45 8.14 26 25 24 21 20 19
Other Assets		 1,696 1,744 147 145 140 184 181 173 183 187 197
Total Liabilities & Shareholders' Equity		 2,378 2,389 2,414 2,458 2,421 3,270 3,260 3,251 3,270 3,319 3,301
Total Liabilities		 2,121 2,133 2,134 2,168 2,114 2,883 2,864 2,842 2,844 2,896 2,881
Non-Interest Bearing Deposits		 570 566 500 480 464 563 568 582 576 601 613
Interest Bearing Deposits		 1,394 1,386 1,336 1,359 1,328 1,977 1,956 1,884 1,950 1,935 1,896
Short-Term Debt		 52 33 17 49 38 44 43 80 64 108 117
Long-Term Debt		 81 120 255 255 255 255 255 255 215 215 215
Other Long-Term Liabilities		 25 28 27 26 30 44 41 40 39 37 40
Total Equity & Noncontrolling Interests		 257 256 280 289 307 387 395 409 425 423 420
Total Preferred & Common Equity		 257 256 280 289 307 387 395 409 425 423 420
Preferred Stock		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Common Equity		 257 256 280 289 307 387 395 409 425 423 420
Common Stock		 119 119 120 121 121 206 206 207 208 209 210
Retained Earnings		 205 212 218 226 231 231 239 250 267 273 284
Treasury Stock		 -8.96 -11 -11 -11 -11 -14 -17 -20 -26 -35 -36
Accumulated Other Comprehensive Income / (Loss)		 -58 -65 -47 -46 -34 -35 -33 -29 -23 -23 -38

Annual Metrics And Ratios for ACNB

This table displays calculated financial ratios and metrics derived from ACNB's official financial filings.

Metric 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 12/31/2015 12/31/2016 12/31/2017 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
DEI Shares Outstanding		 6,034,635.00 6,061,062.00 7,019,645.00 7,042,224.00 7,074,539.00 8,703,313.00 8,695,071.00 - - - 10,384,812.00
DEI Adjusted Shares Outstanding		 6,034,635.00 6,061,062.00 7,019,645.00 7,042,224.00 7,074,539.00 8,703,313.00 8,695,071.00 - - - 10,384,812.00
DEI Earnings Per Adjusted Shares Outstanding		 1.83 1.79 1.39 3.09 3.35 2.11 3.20 - - - 3.57
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 4.87% 3.67% 21.55% 20.73% 6.22% 20.07% 0.93% 11.93% 1.46% 1.48% 40.02%
EBITDA Growth		 5.88% -1.22% 13.19% 56.19% 7.87% -15.79% 46.92% 26.98% -13.76% 2.85% 37.53%
EBIT Growth		 10.53% -0.95% 12.20% 62.71% 9.90% -22.69% 54.26% 28.36% -11.35% 1.43% 14.93%
NOPAT Growth		 7.07% -1.34% -9.95% 122.19% 9.07% -22.46% 51.32% 28.45% -11.37% 0.50% 16.34%
Net Income Growth		 7.07% -1.34% -9.95% 122.19% 9.07% -22.46% 51.32% 28.45% -11.37% 0.50% 16.34%
EPS Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -10.60% 0.54% -3.49%
Operating Cash Flow Growth		 32.95% -15.70% 40.31% 73.72% -12.93% -0.98% 65.39% -6.94% 3.57% -2.02% 34.84%
Free Cash Flow Firm Growth		 74.40% -60.56% -657.96% 144.72% -0.70% -304.77% 184.62% 93.82% -372.25% 93.18% -893.03%
Invested Capital Growth		 -4.33% 1.10% 24.72% 0.29% 1.03% 21.07% -2.33% -9.95% 71.96% 8.46% 28.84%
Revenue Q/Q Growth		 1.00% 1.08% 8.10% 3.59% -0.55% 6.54% -2.02% 6.57% -6.16% 4.29% 7.26%
EBITDA Q/Q Growth		 3.22% -1.51% 19.55% 1.84% -2.36% 12.12% -8.19% 20.11% -17.37% 8.62% 27.74%
EBIT Q/Q Growth		 4.61% -1.97% 22.28% 1.89% -2.30% 12.14% -8.76% 19.62% -16.81% 9.23% 11.91%
NOPAT Q/Q Growth		 3.66% -2.51% -0.56% 14.61% -0.87% 11.98% -8.40% 18.98% -16.15% 8.51% 12.82%
Net Income Q/Q Growth		 3.66% -2.51% -0.56% 14.61% -0.87% 11.98% -8.40% 18.98% -16.15% 8.51% 12.82%
EPS Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -16.44% 8.75% 10.09%
Operating Cash Flow Q/Q Growth		 18.51% 7.75% 28.26% 3.52% -7.48% 5.71% 2.33% 3.75% -2.68% -6.81% 15.13%
Free Cash Flow Firm Q/Q Growth		 18.79% 36.10% -13.25% 38.31% 72.55% 15.73% -11.77% -20.83% -159.58% 91.98% -15.05%
Invested Capital Q/Q Growth		 -0.59% -1.66% 0.55% -0.51% -3.47% -4.47% -3.97% 3.33% 29.49% -4.24% -0.59%
Profitability Metrics		 - - - - - - - - - - -
EBITDA Margin		 35.83% 34.14% 31.79% 41.12% 41.76% 29.29% 42.64% 48.37% 41.12% 41.68% 40.94%
EBIT Margin		 30.78% 29.41% 27.14% 36.58% 37.85% 24.37% 37.25% 42.72% 37.32% 37.31% 30.62%
Profit (Net Income) Margin		 22.95% 21.84% 16.18% 29.77% 30.57% 19.74% 29.60% 33.97% 29.68% 29.39% 24.42%
Tax Burden Percent		 74.55% 74.26% 59.60% 81.39% 80.78% 81.02% 79.48% 79.54% 79.52% 78.79% 79.76%
Interest Burden Percent		 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Effective Tax Rate		 25.45% 25.74% 40.40% 18.61% 19.22% 18.98% 20.52% 20.46% 20.48% 21.21% 20.24%
Return on Invested Capital (ROIC)		 4.76% 4.77% 3.81% 7.61% 8.24% 5.75% 8.04% 11.00% 7.57% 5.77% 5.64%
ROIC Less NNEP Spread (ROIC-NNEP)		 4.76% 4.77% 3.81% 7.61% 8.24% 5.75% 8.04% 11.00% 7.57% 5.77% 5.64%
Return on Net Nonoperating Assets (RNNOA)		 5.05% 4.48% 3.34% 5.90% 5.02% 2.47% 2.46% 2.83% 4.56% 5.20% 4.61%
Return on Equity (ROE)		 9.80% 9.26% 7.14% 13.50% 13.26% 8.22% 10.50% 13.83% 12.13% 10.97% 10.25%
Cash Return on Invested Capital (CROIC)		 9.18% 3.68% -18.19% 7.32% 7.22% -13.31% 10.40% 21.47% -45.35% -2.35% -19.57%
Operating Return on Assets (OROA)		 1.32% 1.24% 1.17% 1.65% 1.74% 1.06% 1.31% 1.69% 1.61% 1.68% 1.65%
Return on Assets (ROA)		 0.98% 0.92% 0.70% 1.34% 1.41% 0.86% 1.04% 1.35% 1.28% 1.32% 1.32%
Return on Common Equity (ROCE)		 9.80% 9.26% 7.14% 13.50% 13.26% 8.22% 10.50% 13.83% 12.13% 10.97% 10.25%
Return on Equity Simple (ROE_SIMPLE)		 9.60% 9.05% 6.36% 12.93% 12.52% 7.13% 10.23% 14.59% 11.42% 10.50% 8.82%
Net Operating Profit after Tax (NOPAT)		 11 11 9.79 22 24 18 28 36 32 32 37
NOPAT Margin		 22.95% 21.84% 16.18% 29.77% 30.57% 19.74% 29.60% 33.97% 29.68% 29.39% 24.42%
Net Nonoperating Expense Percent (NNEP)		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
SG&A Expenses to Revenue		 55.32% 56.03% 51.65% 48.23% 47.97% 48.26% 50.41% 44.35% 48.10% 50.22% 44.45%
Operating Expenses to Revenue		 69.22% 70.59% 72.86% 61.20% 61.38% 65.82% 62.70% 57.28% 61.89% 65.24% 66.26%
Earnings before Interest and Taxes (EBIT)		 15 15 16 27 29 23 35 45 40 40 46
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 17 17 19 30 32 27 40 51 44 45 62
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 0.86 1.24 1.09 1.37 1.21 0.75 0.92 1.28 1.32 1.11 1.19
Price to Tangible Book Value (P/TBV)		 0.91 1.32 1.27 1.60 1.38 0.93 1.12 1.65 1.63 1.34 1.50
Price to Revenue (P/Rev)		 2.04 3.00 2.78 3.15 2.95 2.07 2.66 2.99 3.42 3.12 3.29
Price to Earnings (P/E)		 8.90 13.72 17.16 10.58 9.64 10.51 9.00 8.80 11.54 10.61 13.45
Dividend Yield		 4.92% 3.25% 3.34% 2.73% 3.03% 4.50% 3.51% 2.87% 2.65% 3.19% 2.88%
Earnings Yield		 11.23% 7.29% 5.83% 9.46% 10.37% 9.52% 11.11% 11.36% 8.67% 9.43% 7.43%
Enterprise Value to Invested Capital (EV/IC)		 0.84 1.04 0.93 1.07 0.74 0.00 0.00 0.68 1.04 0.98 1.02
Enterprise Value to Revenue (EV/Rev)		 3.98 4.80 4.38 4.21 2.76 0.00 0.00 1.99 5.17 5.18 4.96
Enterprise Value to EBITDA (EV/EBITDA)		 11.11 14.07 13.78 10.23 6.61 0.00 0.00 4.11 12.57 12.44 12.12
Enterprise Value to EBIT (EV/EBIT)		 12.93 16.33 16.14 11.50 7.29 0.00 0.00 4.66 13.85 13.90 16.21
Enterprise Value to NOPAT (EV/NOPAT)		 17.34 21.99 27.08 14.13 9.03 0.00 0.00 5.86 17.41 17.64 20.32
Enterprise Value to Operating Cash Flow (EV/OCF)		 13.29 19.72 15.58 10.40 8.33 0.00 0.00 5.34 13.59 14.12 14.03
Enterprise Value to Free Cash Flow (EV/FCFF)		 8.99 28.50 0.00 14.69 10.31 0.00 0.00 3.00 0.00 0.00 0.00
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.97 0.91 0.85 0.70 0.53 0.36 0.26 0.26 0.91 0.89 0.76
Long-Term Debt to Equity		 0.67 0.62 0.61 0.50 0.35 0.21 0.13 0.09 0.70 0.84 0.61
Financial Leverage		 1.06 0.94 0.88 0.78 0.61 0.43 0.31 0.26 0.60 0.90 0.82
Leverage Ratio		 9.96 10.03 10.22 10.07 9.42 9.55 10.08 10.27 9.46 8.29 7.77
Compound Leverage Factor		 9.96 10.03 10.22 10.07 9.42 9.55 10.08 10.27 9.46 8.29 7.77
Debt to Total Capital		 49.33% 47.55% 46.07% 41.27% 34.48% 26.33% 20.44% 20.44% 47.61% 47.20% 43.25%
Short-Term Debt to Total Capital		 15.55% 15.11% 12.93% 12.10% 11.56% 10.98% 10.29% 13.62% 10.74% 2.76% 8.75%
Long-Term Debt to Total Capital		 33.79% 32.44% 33.14% 29.17% 22.92% 15.35% 10.15% 6.82% 36.87% 44.45% 34.51%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 50.67% 52.45% 53.93% 58.73% 65.52% 73.67% 79.56% 79.56% 52.39% 52.80% 56.75%
Debt to EBITDA		 6.49 6.41 6.84 3.93 3.08 3.38 1.74 1.24 5.74 6.01 5.15
Net Debt to EBITDA		 5.40 5.29 5.05 2.57 -0.45 -11.26 -15.97 -2.07 4.24 4.96 4.10
Long-Term Debt to EBITDA		 4.45 4.37 4.92 2.78 2.05 1.97 0.87 0.41 4.45 5.65 4.11
Debt to NOPAT		 10.14 10.01 13.44 5.43 4.20 5.01 2.51 1.76 7.96 8.51 8.64
Net Debt to NOPAT		 8.44 8.27 9.92 3.55 -0.62 -16.70 -23.00 -2.94 5.88 7.03 6.87
Long-Term Debt to NOPAT		 6.94 6.83 9.66 3.84 2.79 2.92 1.25 0.59 6.16 8.02 6.89
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 21 8.39 -47 21 21 -43 36 70 -190 -13 -129
Operating Cash Flow to CapEx		 827.33% 2,920.72% 971.27% 1,695.01% 1,849.25% 3,882.62% 3,090.68% 5,459.75% 3,476.20% 4,143.96% 4,985.41%
Free Cash Flow to Firm to Interest Expense		 5.51 2.13 -8.61 2.83 2.05 -3.48 5.21 19.25 -22.83 -0.54 -3.21
Operating Cash Flow to Interest Expense		 3.73 3.08 3.13 3.99 2.54 2.08 6.09 10.82 4.88 1.67 1.34
Operating Cash Flow Less CapEx to Interest Expense		 3.28 2.98 2.81 3.76 2.40 2.03 5.89 10.62 4.74 1.63 1.31
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 0.04 0.04 0.04 0.05 0.05 0.04 0.04 0.04 0.04 0.05 0.05
Fixed Asset Turnover		 2.68 2.75 2.69 2.75 2.98 3.17 2.94 3.63 4.00 4.19 5.41
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 226 229 285 286 289 350 342 308 530 574 740
Invested Capital Turnover		 0.21 0.22 0.24 0.26 0.27 0.29 0.27 0.32 0.25 0.20 0.23
Increase / (Decrease) in Invested Capital		 -10 2.48 57 0.83 2.95 61 -8.17 -34 222 45 166
Enterprise Value (EV)		 191 239 265 307 214 -114 -390 209 552 562 753
Market Capitalization		 98 149 168 230 229 193 250 315 366 338 498
Book Value per Share		 $19.01 $19.81 $21.93 $23.88 $26.79 $29.64 $31.30 $28.79 $32.61 $35.48 $40.44
Tangible Book Value per Share		 $17.79 $18.65 $18.78 $20.47 $23.40 $23.97 $25.75 $22.39 $26.35 $29.39 $32.07
Total Capital		 226 229 285 286 289 350 342 308 530 574 740
Total Debt		 112 109 132 118 100 92 70 63 252 271 320
Total Long-Term Debt		 77 74 95 84 66 54 35 21 195 255 255
Net Debt		 93 90 97 77 -15 -307 -640 -105 186 224 254
Capital Expenditures (CapEx)		 1.74 0.42 1.75 1.74 1.39 0.66 1.36 0.72 1.17 0.96 1.08
Net Nonoperating Expense (NNE)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Nonoperating Obligations (NNO)		 112 109 132 118 100 92 70 63 252 271 320
Total Depreciation and Amortization (D&A)		 2.42 2.35 2.81 3.32 3.04 4.58 5.07 5.95 4.05 4.74 16
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 $1.83 $1.80 $1.50 $3.09 $3.36 $2.13 $3.19 $4.15 $3.72 $3.75 $3.61
Adjusted Weighted Average Basic Shares Outstanding		 6.04M 6.06M 7.02M 7.05M 7.08M 17.42M 8.68M 8.51M 8.51M 8.50M 10.26M
Adjusted Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3.71 $3.73 $3.60
Adjusted Weighted Average Diluted Shares Outstanding		 6.04M 6.06M 7.02M 7.05M 7.08M 17.42M 8.68M 8.51M 8.51M 8.54M 10.29M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 6.04M 6.06M 7.02M 7.05M 7.08M 17.42M 8.68M 8.51M 8.51M 10.54M 10.35M
Normalized Net Operating Profit after Tax (NOPAT)		 11 11 13 22 24 23 28 36 32 33 46
Normalized NOPAT Margin		 22.95% 22.54% 20.84% 29.77% 31.39% 24.93% 29.60% 33.97% 29.68% 30.88% 30.06%
Pre Tax Income Margin		 30.78% 29.41% 27.14% 36.58% 37.85% 24.37% 37.25% 42.72% 37.32% 37.31% 30.62%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 3.83 3.72 3.02 3.61 2.90 1.86 5.06 12.40 4.79 1.69 1.16
NOPAT to Interest Expense		 2.86 2.76 1.80 2.94 2.34 1.51 4.03 9.87 3.81 1.34 0.92
EBIT Less CapEx to Interest Expense		 3.38 3.62 2.70 3.38 2.76 1.80 4.87 12.21 4.65 1.65 1.13
NOPAT Less CapEx to Interest Expense		 2.41 2.66 1.48 2.70 2.20 1.45 3.83 9.67 3.67 1.29 0.90
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 43.75% 44.53% 53.46% 28.79% 29.17% 47.22% 32.22% 25.50% 30.62% 33.64% 38.82%
Augmented Payout Ratio		 43.75% 44.53% 53.46% 28.79% 29.17% 47.22% 37.67% 44.19% 37.01% 34.42% 68.95%

Quarterly Metrics And Ratios for ACNB

This table displays calculated financial ratios and metrics derived from ACNB's official financial filings.

Metric Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026 9/30/2026
DEI Shares Outstanding		 - - - - 10,542,732.00 10,473,686.00 10,467,618.00 10,384,812.00 10,353,502.00 10,212,044.00 10,169,930.00
DEI Adjusted Shares Outstanding		 - - - - 10,542,732.00 10,473,686.00 10,467,618.00 10,384,812.00 10,353,502.00 10,212,044.00 10,169,930.00
DEI Earnings Per Adjusted Shares Outstanding		 - - - - -0.03 1.11 1.42 1.04 1.32 1.49 1.55
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 -6.47% -2.81% -0.95% 19.82% 30.52% 44.92% 45.99% 38.15% 19.01% 7.88% 8.04%
EBITDA Growth		 -23.31% 15.42% -11.86% 62.38% -86.80% 9.99% 97.69% 143.45% 1,386.03% 22.63% 2.11%
EBIT Growth		 -24.72% 18.20% -19.07% 71.98% -106.44% 4.64% 101.02% 60.03% 3,244.44% 28.38% 4.06%
NOPAT Growth		 -24.99% 18.43% -20.35% 60.97% -105.68% 3.27% 106.41% 63.84% 3,665.70% 30.61% 5.76%
Net Income Growth		 -24.99% 18.43% -20.35% 60.97% -104.02% 3.27% 106.41% 63.84% 5,137.87% 30.61% 5.76%
EPS Growth		 -24.53% 17.86% -20.75% 63.83% -103.75% -15.91% 69.05% 42.86% 4,500.00% 34.23% 9.15%
Operating Cash Flow Growth		 -27.49% 1.59% 80.26% -33.74% -112.47% 83.00% 71.17% 123.54% 1,902.97% -122.11% 74.84%
Free Cash Flow Firm Growth		 -3,007.23% -141.90% -80.16% 82.44% 37.14% 54.16% 29.33% -305.35% 96.59% 57.34% 106.39%
Invested Capital Growth		 66.36% 52.30% 46.65% 8.46% 24.23% 16.83% 24.11% 28.84% 2.66% 7.62% 1.00%
Revenue Q/Q Growth		 16.90% 4.31% 1.40% -3.10% 27.34% 15.81% 2.15% -8.30% 9.70% 4.98% 2.31%
EBITDA Q/Q Growth		 72.57% 58.12% -31.53% -11.87% -86.37% 1,227.48% 23.06% 9.37% -16.83% 9.55% 2.47%
EBIT Q/Q Growth		 84.23% 65.72% -33.96% -13.26% -106.67% 2,815.85% 26.87% -30.34% 31.01% 10.88% 2.84%
NOPAT Q/Q Growth		 65.19% 66.65% -36.13% -8.45% -105.83% 3,130.97% 27.66% -27.34% 26.82% 11.03% 3.37%
Net Income Q/Q Growth		 65.19% 66.65% -36.13% -8.45% -104.12% 4,382.35% 27.66% -27.34% 26.82% 11.03% 3.37%
EPS Q/Q Growth		 70.21% 65.00% -36.36% -8.33% -103.90% 3,800.00% 27.93% -22.54% 20.00% 12.88% 4.03%
Operating Cash Flow Q/Q Growth		 25.63% -10.28% 39.63% -57.90% -123.64% 25,116.90% 30.60% -45.01% 90.69% -114.18% 1,465.23%
Free Cash Flow Firm Q/Q Growth		 1.80% 9.86% 4.65% 79.19% -251.48% 34.25% -46.98% -19.34% 97.05% -723.39% 122.02%
Invested Capital Q/Q Growth		 4.32% 7.44% 1.05% -4.24% 19.49% 1.04% 7.34% -0.59% -4.78% 5.92% 0.74%
Profitability Metrics		 - - - - - - - - - - -
EBITDA Margin		 37.24% 56.45% 38.11% 34.66% 3.74% 42.84% 51.61% 61.55% 46.67% 48.70% 48.78%
EBIT Margin		 32.74% 52.02% 33.88% 30.33% -1.60% 37.56% 46.65% 35.44% 42.32% 44.70% 44.93%
Profit (Net Income) Margin		 25.77% 41.18% 25.94% 24.50% -0.79% 29.34% 36.67% 29.06% 33.59% 35.53% 35.90%
Tax Burden Percent		 79.38% 79.16% 76.56% 80.09% 49.54% 78.12% 78.61% 82.00% 79.38% 79.04% 79.90%
Interest Burden Percent		 99.16% 100.00% 100.00% 100.88% 100.00% 100.00% 100.00% 100.00% 100.00% 100.56% 100.00%
Effective Tax Rate		 20.62% 20.84% 23.44% 19.91% 0.00% 21.88% 21.39% 18.00% 20.62% 20.96% 20.10%
Return on Invested Capital (ROIC)		 6.12% 8.72% 5.34% 4.81% -0.21% 5.87% 7.72% 6.71% 7.64% 7.96% 7.90%
ROIC Less NNEP Spread (ROIC-NNEP)		 6.12% 8.72% 5.34% 4.81% -0.17% 5.87% 7.72% 6.71% 7.64% 7.96% 7.90%
Return on Net Nonoperating Assets (RNNOA)		 3.98% 6.98% 4.24% 4.33% -0.15% 5.17% 6.78% 5.48% 5.44% 6.05% 6.36%
Return on Equity (ROE)		 10.10% 15.70% 9.58% 9.14% -0.36% 11.03% 14.50% 12.19% 13.09% 14.01% 14.25%
Cash Return on Invested Capital (CROIC)		 -43.17% -35.11% -32.01% -2.35% -17.61% -11.62% -16.63% -19.57% 4.71% 0.24% 6.42%
Operating Return on Assets (OROA)		 1.42% 2.24% 1.46% 1.37% -0.07% 1.69% 2.33% 1.91% 2.05% 2.19% 2.26%
Return on Assets (ROA)		 1.12% 1.77% 1.12% 1.10% -0.03% 1.32% 1.83% 1.57% 1.63% 1.74% 1.80%
Return on Common Equity (ROCE)		 10.10% 15.70% 9.58% 9.14% -0.36% 11.03% 14.50% 12.19% 13.09% 14.01% 14.25%
Return on Equity Simple (ROE_SIMPLE)		 10.51% 10.78% 9.57% 0.00% 6.41% 6.37% 8.04% 0.00% 11.99% 12.90% 13.19%
Net Operating Profit after Tax (NOPAT)		 6.77 11 7.20 6.60 -0.38 12 15 11 14 15 16
NOPAT Margin		 25.77% 41.18% 25.94% 24.50% -1.12% 29.34% 36.67% 29.06% 33.59% 35.53% 35.90%
Net Nonoperating Expense Percent (NNEP)		 0.00% 0.00% 0.00% 0.00% -0.04% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
SG&A Expenses to Revenue		 53.75% 47.73% 49.54% 51.04% 48.38% 44.11% 41.21% 44.73% 44.52% 40.92% 40.12%
Operating Expenses to Revenue		 67.26% 59.84% 65.69% 68.32% 85.59% 63.90% 55.15% 63.07% 57.90% 54.01% 53.01%
Earnings before Interest and Taxes (EBIT)		 8.60 14 9.41 8.16 -0.55 15 19 13 17 19 20
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 9.78 15 11 9.33 1.28 17 21 23 19 21 21
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 1.13 1.07 1.22 1.11 1.09 1.14 1.13 1.19 1.16 1.43 1.51
Price to Tangible Book Value (P/TBV)		 1.39 1.31 1.47 1.34 1.42 1.47 1.44 1.50 1.46 1.79 1.88
Price to Revenue (P/Rev)		 3.02 2.97 3.59 3.12 3.62 3.49 3.26 3.29 3.13 3.76 3.85
Price to Earnings (P/E)		 10.76 9.93 12.72 10.61 16.96 17.82 14.04 13.45 9.71 11.11 11.43
Dividend Yield		 3.12% 3.31% 2.84% 3.19% 3.21% 3.03% 3.00% 2.88% 3.01% 0.00% 2.57%
Earnings Yield		 9.30% 10.07% 7.86% 9.43% 5.89% 5.61% 7.12% 7.43% 10.30% 9.00% 8.75%
Enterprise Value to Invested Capital (EV/IC)		 0.97 0.89 1.01 0.98 0.87 0.93 0.93 1.02 0.97 1.14 1.17
Enterprise Value to Revenue (EV/Rev)		 5.11 5.07 5.85 5.18 5.13 5.01 4.91 4.96 4.31 5.25 5.33
Enterprise Value to EBITDA (EV/EBITDA)		 13.10 12.27 14.63 12.44 16.25 16.83 14.29 12.12 8.53 10.13 10.42
Enterprise Value to EBIT (EV/EBIT)		 14.48 13.46 16.44 13.90 19.04 20.12 16.74 16.21 10.60 12.38 12.66
Enterprise Value to NOPAT (EV/NOPAT)		 18.21 16.92 20.72 17.64 24.06 25.58 21.15 20.32 13.35 15.53 15.81
Enterprise Value to Operating Cash Flow (EV/OCF)		 14.69 14.40 14.25 14.12 21.61 17.43 14.91 14.03 8.59 14.07 10.90
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20.80 494.00 18.26
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.97 1.05 0.96 0.89 0.77 0.76 0.82 0.76 0.66 0.76 0.79
Long-Term Debt to Equity		 0.91 0.88 0.83 0.84 0.66 0.65 0.62 0.61 0.51 0.51 0.51
Financial Leverage		 0.65 0.80 0.79 0.90 0.86 0.88 0.88 0.82 0.71 0.76 0.80
Leverage Ratio		 9.01 8.85 8.55 8.29 8.52 8.35 7.93 7.77 8.05 8.04 7.90
Compound Leverage Factor		 8.93 8.85 8.55 8.36 8.52 8.35 7.93 7.77 8.05 8.08 7.90
Debt to Total Capital		 49.34% 51.26% 48.86% 47.20% 43.64% 43.02% 45.11% 43.25% 39.62% 43.29% 44.08%
Short-Term Debt to Total Capital		 3.13% 8.25% 6.30% 2.76% 6.44% 6.21% 10.81% 8.75% 9.06% 14.50% 15.50%
Long-Term Debt to Total Capital		 46.21% 43.01% 42.56% 44.45% 37.20% 36.82% 34.30% 34.51% 30.56% 28.79% 28.58%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 50.66% 48.74% 51.14% 52.80% 56.36% 56.98% 54.89% 56.75% 60.38% 56.71% 55.92%
Debt to EBITDA		 6.66 7.08 7.05 6.01 8.16 7.80 6.91 5.15 3.50 3.86 3.94
Net Debt to EBITDA		 5.36 5.07 5.65 4.96 4.79 5.10 4.81 4.10 2.32 2.88 2.89
Long-Term Debt to EBITDA		 6.24 5.94 6.14 5.65 6.95 6.67 5.25 4.11 2.70 2.57 2.55
Debt to NOPAT		 9.26 9.76 9.99 8.51 12.07 11.85 10.23 8.64 5.47 5.92 5.98
Net Debt to NOPAT		 7.46 6.99 8.01 7.03 7.09 7.76 7.12 6.87 3.64 4.42 4.38
Long-Term Debt to NOPAT		 8.67 8.19 8.70 8.02 10.29 10.14 7.78 6.89 4.22 3.94 3.88
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 -214 -193 -184 -38 -134 -88 -130 -155 -4.57 -38 8.29
Operating Cash Flow to CapEx		 13,869.23% 3,381.88% 6,104.50% 1,529.76% -204.70% 0.00% 5,394.65% 7,415.70% 0.00% -668.22% 9,606.73%
Free Cash Flow to Firm to Interest Expense		 -39.70 -32.61 -29.15 -6.09 -14.59 -8.36 -12.53 -15.48 -0.47 -3.89 0.81
Operating Cash Flow to Interest Expense		 2.01 1.64 2.15 0.91 -0.15 1.68 2.24 1.27 2.50 -0.36 4.63
Operating Cash Flow Less CapEx to Interest Expense		 2.00 1.60 2.12 0.85 -0.22 1.70 2.20 1.26 2.52 -0.41 4.58
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 0.04 0.04 0.04 0.05 0.04 0.05 0.05 0.05 0.05 0.05 0.05
Fixed Asset Turnover		 4.00 4.01 4.05 4.19 3.99 4.49 4.99 5.41 5.04 5.42 5.58
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 553 594 600 574 686 694 744 740 705 746 752
Invested Capital Turnover		 0.24 0.21 0.21 0.20 0.19 0.20 0.21 0.23 0.23 0.22 0.22
Increase / (Decrease) in Invested Capital		 220 204 191 45 134 100 145 166 18 53 7.44
Enterprise Value (EV)		 536 528 608 562 597 644 695 753 681 848 877
Market Capitalization		 317 310 373 338 421 449 461 498 496 606 634
Book Value per Share		 $32.91 $33.88 $35.90 $35.48 $36.70 $37.73 $39.04 $40.44 $41.09 $41.45 $41.35
Tangible Book Value per Share		 $26.69 $27.72 $29.77 $29.39 $28.13 $29.22 $30.63 $32.07 $32.81 $33.15 $33.11
Total Capital		 553 594 600 574 686 694 744 740 705 746 752
Total Debt		 273 304 293 271 300 298 336 320 279 323 331
Total Long-Term Debt		 255 255 255 255 255 255 255 255 215 215 215
Net Debt		 219 218 235 224 176 195 234 254 186 241 243
Capital Expenditures (CapEx)		 0.08 0.29 0.22 0.37 0.66 -0.19 0.43 0.17 -0.12 0.52 0.49
Net Nonoperating Expense (NNE)		 0.00 0.00 0.00 0.00 -0.11 0.00 0.00 0.00 0.00 0.00 0.00
Net Nonoperating Obligations (NNO)		 273 304 293 271 300 298 336 320 279 323 331
Total Depreciation and Amortization (D&A)		 1.18 1.21 1.18 1.17 1.83 2.10 2.01 9.71 1.77 1.71 1.68
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 $0.80 $1.32 $0.85 $0.78 ($0.03) $1.11 $1.43 $1.10 $1.32 $1.50 $1.55
Adjusted Weighted Average Basic Shares Outstanding		 8.54M 8.55M 8.51M 8.50M 9.81M 10.45M 10.42M 10.26M 10.35M 10.17M 10.13M
Adjusted Diluted Earnings per Share		 $0.80 $1.32 $0.84 $0.77 ($0.03) $1.11 $1.42 $1.10 $1.32 $1.49 $1.55
Adjusted Weighted Average Diluted Shares Outstanding		 8.54M 8.55M 8.55M 8.54M 9.82M 10.49M 10.46M 10.29M 10.37M 10.21M 10.17M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 8.54M 8.55M 8.55M 10.54M 10.47M 10.47M 10.38M 10.35M 10.21M 10.17M 10.16M
Normalized Net Operating Profit after Tax (NOPAT)		 6.77 11 8.07 6.60 5.24 13 15 11 14 15 16
Normalized NOPAT Margin		 25.77% 41.18% 29.07% 24.50% 15.28% 33.17% 37.00% 30.33% 33.59% 35.53% 35.90%
Pre Tax Income Margin		 32.47% 52.02% 33.88% 30.59% -1.60% 37.56% 46.65% 35.44% 42.32% 44.95% 44.93%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 1.60 2.41 1.49 1.30 -0.06 1.41 1.83 1.32 1.78 1.98 1.93
NOPAT to Interest Expense		 1.26 1.91 1.14 1.05 -0.04 1.10 1.44 1.08 1.41 1.57 1.55
EBIT Less CapEx to Interest Expense		 1.58 2.36 1.46 1.24 -0.13 1.43 1.79 1.30 1.79 1.92 1.89
NOPAT Less CapEx to Interest Expense		 1.24 1.86 1.11 0.99 -0.11 1.12 1.39 1.06 1.42 1.52 1.50
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 33.52% 32.69% 35.90% 33.64% 46.52% 49.13% 40.14% 38.82% 29.28% 37.93% 38.63%
Augmented Payout Ratio		 40.80% 39.57% 38.29% 34.42% 59.45% 73.23% 66.55% 68.95% 52.04% 70.80% 67.45%

Financials Breakdown Chart

Key Financial Trends

ACNB’s latest statements show a strong earnings recovery and substantial balance-sheet growth, although cash generation and funding costs remain important risks. In Q2 2026, net income reached $15.2 million, or $1.49 diluted EPS, up from $11.6 million and $1.11 EPS in the restated Q2 2025 period. This continues a recovery from the $272,000 loss reported for Q1 2025.

  • Net interest income continues to expand. Q2 2026 net interest income was $34.0 million, compared with $31.0 million in Q2 2025 and $20.96 million in Q2 2024. Loan interest income has been the primary growth driver, increasing to $38.2 million from $36.9 million year over year.
  • Profitability has improved meaningfully. Q2 2026 net income increased approximately 31% from Q2 2025, while diluted EPS rose about 34%. Earnings have also improved sequentially from $13.7 million in Q1 2026.
  • Operating efficiency improved in the latest quarter. Total non-interest expense declined to $23.1 million in Q2 2026 from $25.4 million in Q2 2025, despite higher salaries and employee benefits. The company also reported no restructuring charge in the latest quarter.
  • The loan portfolio has grown substantially. Net loans reached $2.37 billion at June 30, 2026, up from $2.32 billion at March 31, 2026 and $1.66 billion at June 30, 2024. This expanding earning-asset base supports future interest income, provided credit quality remains stable.
  • ACNB’s balance sheet and equity base are larger than in prior years. Total assets increased to $3.32 billion from $2.46 billion in Q2 2024, while total common equity rose to $423.3 million from $289.3 million. The equity-to-assets ratio was approximately 12.8% in Q2 2026, an improvement from roughly 11.8% two years earlier.
  • Credit costs remain relatively contained in recent quarters. The Q2 2026 provision for credit losses was $554,000, modest compared with the $5.49 million provision recorded in Q1 2025. The allowance for loan losses increased slightly to $24.0 million, but remained close to 1% of gross loans.
  • Non-interest income provides useful diversification but is uneven. Q2 2026 non-interest income was $8.8 million, supported by service charges and other income. However, investment gains were essentially flat, and prior quarters included sizable fluctuations in realized investment gains and losses.
  • Shareholder returns remain a priority. ACNB paid $9.3 million in dividends and repurchased $9.2 million of common stock in Q2 2026. These actions can support per-share results, but they also reduce cash and capital that could otherwise fund loan growth.
  • Operating cash flow was negative in Q2 2026. Net cash from operating activities was an outflow of $3.4 million, compared with inflows of $24.3 million in Q1 2026 and $17.8 million in Q2 2025. Bank cash flow can be volatile, but the reversal is worth monitoring.
  • Investment purchases and external funding contributed to cash pressure. ACNB purchased $55.5 million of investment securities in Q2 2026 and reported a $44.3 million investing cash outflow. Financing cash flow was positive largely because of $43.0 million in debt issuance, while interest-bearing deposits and total debt remain significant funding obligations.

Overall, the four-year trend is favorable for earnings and scale: ACNB has grown loans, deposits, assets and equity while net interest income has reached a new high in the supplied data. Investors should nevertheless watch whether deposit costs, debt issuance and investment activity limit future margin expansion. The cash-flow volatility and the presence of restated historical periods also make quarter-to-quarter comparisons less straightforward.

11/13/26 08:21 PM ETAI Generated. May Contain Errors.

ACNB Financials - Frequently Asked Questions

According to the most recent income statement we have on file, ACNB's financial year ends in December. Their financial year 2025 ended on December 31, 2025.

ACNB's net income appears to be on an upward trend, with a most recent value of $37.05 million in 2025, rising from $11.02 million in 2015. The previous period was $31.85 million in 2024. See ACNB's forecast for analyst expectations on what's next for the company.

Over the last 10 years, ACNB's total revenue changed from $48.01 million in 2015 to $151.70 million in 2025, a change of 216.0%.

In the past 13 quarters, ACNB's cash and equivalents has ranged from $17.40 million in Q1 2024 to $32.83 million in Q2 2025, and is currently $27.24 million as of their latest financial filing in Q3 2026.

ACNB had total debt of $320.12 million at the end of 2025, a 18.1% increase from 2024, and a 186.6% increase since 2015.

Over the last 10 years, ACNB's book value per share changed from 19.01 in 2015 to 40.44 in 2025, a change of 112.7%.


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Financial statements for NASDAQ:ACNB last updated on 11/5/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.
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