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ACNB (ACNB) Financials

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$54.06 +1.44 (+2.73%)
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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 2022 2023 2024
Period end date 12/31/2022 12/31/2023 12/31/2024
Net Income / (Loss) Attributable to Common Shareholders		 36 32 32
Consolidated Net Income / (Loss)		 36 32 32
Net Income / (Loss) Continuing Operations		 36 32 32
Total Pre-Tax Income 		45 40 40
Total Revenue		 105 107 108
Net Interest Income / (Expense)		 83 88 84
Total Interest Income		 87 97 107
Loans and Leases Interest Income		 70 81 92
Investment Securities Interest Income		 11 12 13
Other Interest Income		 5.76 3.32 2.83
Total Interest Expense		 3.62 8.32 24
Deposits Interest Expense		 2.56 3.70 11
Short-Term Borrowings Interest Expense		 0.08 0.90 0.86
Long-Term Debt Interest Expense		 0.99 3.73 12
Total Non-Interest Income		 22 18 25
Other Service Charges		 9.35 10 11
Net Realized & Unrealized Capital Gains on Investments		 -0.11 -4.89 0.06
Other Non-Interest Income		 13 13 14
Provision for Credit Losses		 0.00 0.84 -2.76
Total Non-Interest Expense		 60 66 71
Salaries and Employee Benefits		 36 41 43
Net Occupancy & Equipment Expense		 11 10 11
Other Operating Expenses		 12 13 13
Amortization Expense		 1.49 1.42 1.24
Restructuring Charge		 0.00 0.00 2.05
Income Tax Expense		 9.20 8.16 8.57
Basic Earnings per Share		 $4.15 $3.72 $3.75
Weighted Average Basic Shares Outstanding		 8.62M 8.51M 8.50M
Diluted Earnings per Share		 $4.15 $3.71 $3.73
Weighted Average Diluted Shares Outstanding		 8.62M 8.54M 8.54M
Weighted Average Basic & Diluted Shares Outstanding		 8.51M 8.51M 10.54M
Cash Dividends to Common per Share		 $1.06 $1.14 $1.26

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 Q3 2022 Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024
Period end date 9/30/2022 12/31/2022 3/31/2023 6/30/2023 9/30/2023 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024
Net Income / (Loss) Attributable to Common Shareholders		 10 10 9.02 9.52 9.04 4.10 6.77 11 7.20 6.60
Consolidated Net Income / (Loss)		 10 10 9.02 9.52 9.04 4.10 6.77 11 7.20 6.60
Net Income / (Loss) Continuing Operations		 10 10 9.02 9.52 9.04 4.10 6.77 11 7.20 6.60
Total Pre-Tax Income 		13 13 11 12 12 4.75 8.53 14 9.41 8.23
Total Revenue		 28 29 28 28 28 22 26 27 28 27
Net Interest Income / (Expense)		 23 24 23 22 22 21 21 21 21 21
Total Interest Income		 23 25 24 23 24 25 26 27 27 27
Loans and Leases Interest Income		 18 19 19 19 21 22 22 23 23 24
Investment Securities Interest Income		 3.04 3.25 3.64 3.02 2.87 2.95 3.44 3.20 3.15 3.07
Other Interest Income		 2.13 2.47 1.01 0.89 0.72 0.69 0.75 0.68 0.67 0.73
Total Interest Expense		 0.86 0.85 0.82 1.22 2.49 3.79 5.38 5.91 6.30 6.27
Deposits Interest Expense		 0.61 0.57 0.47 0.49 0.93 1.81 2.16 2.64 3.11 3.28
Short-Term Borrowings Interest Expense		 0.02 0.02 0.02 0.11 0.44 0.33 0.34 0.30 0.20 0.01
Long-Term Debt Interest Expense		 0.23 0.26 0.33 0.63 1.12 1.65 2.88 2.96 2.98 2.98
Total Non-Interest Income		 5.85 5.42 4.98 6.19 6.30 0.97 5.67 6.43 6.83 5.80
Other Service Charges		 2.79 2.09 2.07 3.13 3.04 2.20 2.31 2.97 3.13 2.31
Net Realized & Unrealized Capital Gains on Investments		 -0.09 0.23 -0.17 -0.24 -0.01 -4.46 0.06 0.00 0.03 -0.03
Other Non-Interest Income		 3.15 3.10 3.08 3.30 3.27 3.23 3.30 3.46 3.68 3.52
Provision for Credit Losses		 0.00 - 0.37 -0.15 0.08 0.54 0.00 -3.25 0.12 0.37
Total Non-Interest Expense		 15 17 16 16 16 17 18 16 18 18
Salaries and Employee Benefits		 9.32 9.79 10 9.82 10 11 11 10 11 10
Net Occupancy & Equipment Expense		 2.52 3.02 2.64 2.63 2.50 2.66 2.86 2.56 2.64 3.42
Other Operating Expenses		 3.03 3.69 2.68 3.31 3.26 4.04 3.23 3.00 3.04 3.71
Amortization Expense		 0.40 0.40 0.36 0.36 0.35 0.35 0.32 0.32 0.30 0.30
Income Tax Expense		 2.73 2.60 2.40 2.53 2.58 0.65 1.76 2.97 2.21 1.64
Basic Earnings per Share		 $1.20 $1.20 $1.06 $1.12 $1.06 $0.48 $0.80 $1.32 $0.85 $0.78
Weighted Average Basic Shares Outstanding		 8.51M 8.62M 8.52M 8.56M 8.52M 8.51M 8.54M 8.55M 8.51M 8.50M
Diluted Earnings per Share		 $1.20 $1.20 $1.06 $1.12 $1.06 $0.47 $0.80 $1.32 $0.84 $0.77
Weighted Average Diluted Shares Outstanding		 8.51M 8.62M 8.52M 8.56M 8.55M 8.54M 8.54M 8.55M 8.55M 8.54M
Weighted Average Basic & Diluted Shares Outstanding		 8.51M 8.51M 8.52M 8.56M 8.51M 8.51M 8.54M 8.55M 8.55M 10.54M

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 2022 2023 2024
Period end date 12/31/2022 12/31/2023 12/31/2024
Net Change in Cash & Equivalents		 -542 -102 -19
Net Cash From Operating Activities		 39 41 40
Net Cash From Continuing Operating Activities		 39 41 40
Net Income / (Loss) Continuing Operations		 36 32 32
Consolidated Net Income / (Loss)		 36 32 32
Provision For Loan Losses		 0.00 0.84 -2.76
Depreciation Expense		 3.80 3.36 3.03
Amortization Expense		 2.16 0.69 1.70
Non-Cash Adjustments to Reconcile Net Income		 2.34 6.23 -0.14
Changes in Operating Assets and Liabilities, net		 -4.85 -2.21 6.11
Net Cash From Investing Activities		 -332 15 2.43
Net Cash From Continuing Investing Activities		 -332 15 2.43
Purchase of Property, Leasehold Improvements and Equipment		 -1.81 -1.17 -0.96
Purchase of Investment Securities		 -398 -147 -56
Sale of Property, Leasehold Improvements and Equipment		 1.09 0.00 0.00
Sale and/or Maturity of Investments		 66 163 60
Other Investing Activities, net		 0.42 0.00 0.00
Net Cash From Financing Activities		 -249 -158 -61
Net Cash From Continuing Financing Activities		 -249 -158 -61
Net Change in Deposits		 -227 -337 -69
Issuance of Debt		 8.25 190 19
Issuance of Common Equity		 0.71 0.72 0.42
Repayment of Debt		 -15 0.00 0.00
Repurchase of Common Equity		 -6.68 -2.03 -0.25
Payment of Dividends		 -9.12 -9.70 -11
Cash Interest Paid		 3.68 7.16 23
Cash Income Taxes Paid		 7.23 10 6.63

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 Q3 2022 Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024
Period end date 9/30/2022 12/31/2022 3/31/2023 6/30/2023 9/30/2023 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024
Net Change in Cash & Equivalents		 -39 -189 -54 -30 -20 1.92 -13 33 -28 -11
Net Cash From Operating Activities		 13 9.73 15 9.55 7.52 8.61 11 9.71 14 5.71
Net Cash From Continuing Operating Activities		 13 9.73 15 9.55 7.52 8.61 11 9.71 14 5.71
Net Income / (Loss) Continuing Operations		 10 10 9.02 9.52 9.04 4.10 6.77 11 7.20 6.60
Consolidated Net Income / (Loss)		 10 10 9.02 9.52 9.04 4.10 6.77 11 7.20 6.60
Provision For Loan Losses		 - - 0.37 -0.15 0.08 0.54 0.07 -3.25 0.12 0.29
Depreciation Expense		 0.95 1.01 0.88 0.85 0.83 0.80 0.77 0.76 0.74 0.77
Amortization Expense		 -0.15 1.17 0.45 0.49 -0.44 0.20 0.41 0.45 0.43 0.40
Non-Cash Adjustments to Reconcile Net Income		 -0.01 -0.45 -0.97 0.05 -4.05 11 -0.03 -2.53 -2.92 5.34
Changes in Operating Assets and Liabilities, net		 1.94 -2.20 5.16 -1.21 2.07 -8.23 2.83 3.00 7.97 -7.69
Net Cash From Investing Activities		 -30 -56 63 -1.71 -33 -13 -15 -9.07 19 6.71
Net Cash From Continuing Investing Activities		 -30 -56 63 -1.71 -33 -13 -15 -9.07 19 6.71
Purchase of Property, Leasehold Improvements and Equipment		 -0.49 -0.61 -0.06 -0.05 -0.07 -0.99 -0.08 -0.29 -0.22 -0.37
Purchase of Investment Securities		 -44 -86 4.94 -45 -42 -65 -38 -16 3.46 -6.01
Sale and/or Maturity of Investments		 15 22 58 43 9.05 53 24 6.84 16 13
Net Cash From Financing Activities		 -21 -143 -132 -38 5.25 6.41 -9.10 33 -61 -23
Net Cash From Continuing Financing Activities		 -21 -143 -132 -38 5.25 6.41 -9.10 33 -61 -23
Net Change in Deposits		 -28 -137 -143 -92 -12 -90 -27 3.36 -47 1.18
Issuance of Debt		 13 0.31 25 35 40 90 60 - - -41
Issuance of Common Equity		 0.17 -0.31 0.19 0.19 0.17 0.18 -0.23 0.19 0.24 0.24
Repayment of Debt		 -0.60 -3.05 -12 21 -19 8.85 -40 32 -11 19
Payment of Dividends		 -2.21 -2.38 -2.38 -2.39 -2.38 -2.55 -2.55 -2.72 -2.72 -2.72
Cash Interest Paid		 0.86 0.85 0.75 1.06 1.92 3.44 5.32 5.56 5.96 6.25
Cash Income Taxes Paid		 1.95 2.83 0.00 4.80 2.55 2.68 0.00 1.50 2.68 2.45

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 2022 2023 2024
Period end date 12/31/2022 12/31/2023 12/31/2024
Total Assets		 2,526 2,419 2,395
Cash and Due from Banks		 40 21 16
Interest Bearing Deposits at Other Banks		 128 45 31
Trading Account Securities		 620 518 460
Loans and Leases, Net of Allowance		 -18 1,608 1,666
Loans and Leases		 - 1,628 1,683
Allowance for Loan and Lease Losses		 18 20 17
Premises and Equipment, Net		 27 26 25
Goodwill		 44 44 44
Intangible Assets		 10 9.08 7.84
Other Assets		 1,652 148 145
Total Liabilities & Shareholders' Equity		 2,526 2,419 2,395
Total Liabilities		 2,280 2,141 2,092
Non-Interest Bearing Deposits		 595 500 452
Interest Bearing Deposits		 1,604 1,361 1,341
Short-Term Debt		 42 57 16
Long-Term Debt		 21 195 255
Other Long-Term Liabilities		 19 27 28
Total Equity & Noncontrolling Interests		 245 277 303
Total Preferred & Common Equity		 245 277 303
Preferred Stock		 0.00 0.00 0.00
Total Common Equity		 245 277 303
Common Stock		 118 120 122
Retained Earnings		 194 213 235
Treasury Stock		 -8.93 -11 -11
Accumulated Other Comprehensive Income / (Loss)		 -58 -45 -42

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 Q3 2022 Q1 2023 Q2 2023 Q3 2023 Q1 2024 Q2 2024 Q3 2024
Period end date 9/30/2022 3/31/2023 6/30/2023 9/30/2023 3/31/2024 6/30/2024 9/30/2024
Total Assets		 2,654 2,411 2,378 2,389 2,414 2,458 2,421
Cash and Due from Banks		 25 25 25 23 17 27 25
Interest Bearing Deposits at Other Banks		 332 89 59 41 36 60 33
Trading Account Securities		 572 568 518 501 491 486 485
Loans and Leases, Net of Allowance		 0.00 0.00 0.00 0.00 1,645 1,662 1,660
Loans and Leases		 - - - - 1,665 1,680 1,677
Allowance for Loan and Lease Losses		 - - - - 20 17 17
Premises and Equipment, Net		 27 27 26 26 26 26 26
Goodwill		 44 44 44 44 44 44 44
Intangible Assets		 11 9.97 9.61 9.43 8.76 8.45 8.14
Other Assets		 1,643 1,648 1,696 1,744 147 145 140
Total Liabilities & Shareholders' Equity		 2,654 2,411 2,378 2,389 2,414 2,458 2,421
Total Liabilities		 2,422 2,155 2,121 2,133 2,134 2,168 2,114
Non-Interest Bearing Deposits		 589 594 570 566 500 480 464
Interest Bearing Deposits		 1,747 1,461 1,394 1,386 1,336 1,359 1,328
Short-Term Debt		 42 30 52 33 17 49 38
Long-Term Debt		 24 46 81 120 255 255 255
Other Long-Term Liabilities		 20 23 25 28 27 26 30
Total Equity & Noncontrolling Interests		 232 256 257 256 280 289 307
Total Preferred & Common Equity		 232 256 257 256 280 289 307
Preferred Stock		 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Common Equity		 232 256 257 256 280 289 307
Common Stock		 118 119 119 119 120 121 121
Retained Earnings		 186 198 205 212 218 226 231
Treasury Stock		 -8.93 -8.96 -8.96 -11 -11 -11 -11
Accumulated Other Comprehensive Income / (Loss)		 -63 -52 -58 -65 -47 -46 -34

Annual Metrics And Ratios for ACNB

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

Metric 2022 2023 2024
Period end date 12/31/2022 12/31/2023 12/31/2024
Growth Metrics		 - - -
Revenue Growth		 11.93% 1.46% 1.48%
EBITDA Growth		 26.98% -13.76% 2.85%
EBIT Growth		 28.36% -11.35% 1.43%
NOPAT Growth		 28.45% -11.37% 0.50%
Net Income Growth		 28.45% -11.37% 0.50%
EPS Growth		 0.00% -10.60% 0.54%
Operating Cash Flow Growth		 -6.94% 3.57% -2.02%
Free Cash Flow Firm Growth		 93.82% -372.25% 93.18%
Invested Capital Growth		 -9.95% 71.96% 8.46%
Revenue Q/Q Growth		 6.57% -6.16% 4.29%
EBITDA Q/Q Growth		 20.11% -17.37% 8.62%
EBIT Q/Q Growth		 19.62% -16.81% 9.23%
NOPAT Q/Q Growth		 18.98% -16.15% 8.51%
Net Income Q/Q Growth		 18.98% -16.15% 8.51%
EPS Q/Q Growth		 0.00% -16.44% 8.75%
Operating Cash Flow Q/Q Growth		 3.75% -2.68% -6.81%
Free Cash Flow Firm Q/Q Growth		 -20.83% -159.58% 91.98%
Invested Capital Q/Q Growth		 3.33% 29.49% -4.24%
Profitability Metrics		 - - -
EBITDA Margin		 48.37% 41.12% 41.68%
EBIT Margin		 42.72% 37.32% 37.31%
Profit (Net Income) Margin		 33.97% 29.68% 29.39%
Tax Burden Percent		 79.54% 79.52% 78.79%
Interest Burden Percent		 100.00% 100.00% 100.00%
Effective Tax Rate		 20.46% 20.48% 21.21%
Return on Invested Capital (ROIC)		 11.00% 7.57% 5.77%
ROIC Less NNEP Spread (ROIC-NNEP)		 11.00% 7.57% 5.77%
Return on Net Nonoperating Assets (RNNOA)		 2.83% 4.56% 5.20%
Return on Equity (ROE)		 13.83% 12.13% 10.97%
Cash Return on Invested Capital (CROIC)		 21.47% -45.35% -2.35%
Operating Return on Assets (OROA)		 1.69% 1.61% 1.68%
Return on Assets (ROA)		 1.35% 1.28% 1.32%
Return on Common Equity (ROCE)		 13.83% 12.13% 10.97%
Return on Equity Simple (ROE_SIMPLE)		 14.59% 11.42% 10.50%
Net Operating Profit after Tax (NOPAT)		 36 32 32
NOPAT Margin		 33.97% 29.68% 29.39%
Net Nonoperating Expense Percent (NNEP)		 0.00% 0.00% 0.00%
SG&A Expenses to Revenue		 44.35% 48.10% 50.22%
Operating Expenses to Revenue		 57.28% 61.89% 65.24%
Earnings before Interest and Taxes (EBIT)		 45 40 40
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 51 44 45
Valuation Ratios		 - - -
Price to Book Value (P/BV)		 1.28 1.32 1.11
Price to Tangible Book Value (P/TBV)		 1.65 1.63 1.34
Price to Revenue (P/Rev)		 2.99 3.42 3.12
Price to Earnings (P/E)		 8.80 11.54 10.61
Dividend Yield		 2.87% 2.65% 3.19%
Earnings Yield		 11.36% 8.67% 9.43%
Enterprise Value to Invested Capital (EV/IC)		 0.68 1.04 0.98
Enterprise Value to Revenue (EV/Rev)		 1.99 5.17 5.18
Enterprise Value to EBITDA (EV/EBITDA)		 4.11 12.57 12.44
Enterprise Value to EBIT (EV/EBIT)		 4.66 13.85 13.90
Enterprise Value to NOPAT (EV/NOPAT)		 5.86 17.41 17.64
Enterprise Value to Operating Cash Flow (EV/OCF)		 5.34 13.59 14.12
Enterprise Value to Free Cash Flow (EV/FCFF)		 3.00 0.00 0.00
Leverage & Solvency		 - - -
Debt to Equity		 0.26 0.91 0.89
Long-Term Debt to Equity		 0.09 0.70 0.84
Financial Leverage		 0.26 0.60 0.90
Leverage Ratio		 10.27 9.46 8.29
Compound Leverage Factor		 10.27 9.46 8.29
Debt to Total Capital		 20.44% 47.61% 47.20%
Short-Term Debt to Total Capital		 13.62% 10.74% 2.76%
Long-Term Debt to Total Capital		 6.82% 36.87% 44.45%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00%
Common Equity to Total Capital		 79.56% 52.39% 52.80%
Debt to EBITDA		 1.24 5.74 6.01
Net Debt to EBITDA		 -2.07 4.24 4.96
Long-Term Debt to EBITDA		 0.41 4.45 5.65
Debt to NOPAT		 1.76 7.96 8.51
Net Debt to NOPAT		 -2.94 5.88 7.03
Long-Term Debt to NOPAT		 0.59 6.16 8.02
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00%
Liquidity Ratios		 - - -
Cash Flow Metrics		 - - -
Free Cash Flow to Firm (FCFF)		 70 -190 -13
Operating Cash Flow to CapEx		 5,459.75% 3,476.20% 4,143.96%
Free Cash Flow to Firm to Interest Expense		 19.25 -22.83 -0.54
Operating Cash Flow to Interest Expense		 10.82 4.88 1.67
Operating Cash Flow Less CapEx to Interest Expense		 10.62 4.74 1.63
Efficiency Ratios		 - - -
Asset Turnover		 0.04 0.04 0.05
Fixed Asset Turnover		 3.63 4.00 4.19
Capital & Investment Metrics		 - - -
Invested Capital		 308 530 574
Invested Capital Turnover		 0.32 0.25 0.20
Increase / (Decrease) in Invested Capital		 -34 222 45
Enterprise Value (EV)		 209 552 562
Market Capitalization		 315 366 338
Book Value per Share		 $28.79 $32.61 $35.48
Tangible Book Value per Share		 $22.39 $26.35 $29.39
Total Capital		 308 530 574
Total Debt		 63 252 271
Total Long-Term Debt		 21 195 255
Net Debt		 -105 186 224
Capital Expenditures (CapEx)		 0.72 1.17 0.96
Net Nonoperating Expense (NNE)		 0.00 0.00 0.00
Net Nonoperating Obligations (NNO)		 63 252 271
Total Depreciation and Amortization (D&A)		 5.95 4.05 4.74
Earnings Adjustments		 - - -
Adjusted Basic Earnings per Share		 $4.15 $3.72 $3.75
Adjusted Weighted Average Basic Shares Outstanding		 8.51M 8.51M 8.50M
Adjusted Diluted Earnings per Share		 $0.00 $3.71 $3.73
Adjusted Weighted Average Diluted Shares Outstanding		 8.51M 8.51M 8.54M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 8.51M 8.51M 10.54M
Normalized Net Operating Profit after Tax (NOPAT)		 36 32 33
Normalized NOPAT Margin		 33.97% 29.68% 30.88%
Pre Tax Income Margin		 42.72% 37.32% 37.31%
Debt Service Ratios		 - - -
EBIT to Interest Expense		 12.40 4.79 1.69
NOPAT to Interest Expense		 9.87 3.81 1.34
EBIT Less CapEx to Interest Expense		 12.21 4.65 1.65
NOPAT Less CapEx to Interest Expense		 9.67 3.67 1.29
Payout Ratios		 - - -
Dividend Payout Ratio		 25.50% 30.62% 33.64%
Augmented Payout Ratio		 44.19% 37.01% 34.42%

Quarterly Metrics And Ratios for ACNB

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

Metric Q3 2022 Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024
Period end date 9/30/2022 12/31/2022 3/31/2023 6/30/2023 9/30/2023 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024
Growth Metrics		 - - - - - - - - - -
Revenue Growth		 21.89% 28.23% 30.51% 8.90% -1.15% -23.78% -6.47% -2.81% -0.95% 19.82%
EBITDA Growth		 29.13% 132.05% 23.31% 14.13% -13.29% -61.63% -23.31% 15.42% -11.86% 62.38%
EBIT Growth		 40.34% 135.86% 38.77% 10.86% -10.90% -62.92% -24.72% 18.20% -19.07% 71.98%
NOPAT Growth		 40.27% 126.90% 36.73% 10.36% -12.40% -59.83% -24.99% 18.43% -20.35% 60.97%
Net Income Growth		 40.27% 126.90% 36.73% 10.36% -12.40% -59.83% -24.99% 18.43% -20.35% 60.97%
EPS Growth		 0.00% 0.00% 39.47% 13.13% -11.67% -60.83% -24.53% 17.86% -20.75% 63.83%
Operating Cash Flow Growth		 51.02% 17.05% 108.34% 3.25% -42.43% -11.48% -27.49% 1.59% 80.26% -33.74%
Free Cash Flow Firm Growth		 284.92% 249.28% -115.32% -235.36% -248.99% -591.97% -3,007.23% -141.90% -80.16% 82.44%
Invested Capital Growth		 -16.31% -9.95% 5.03% 29.65% 37.23% 71.96% 66.36% 52.30% 46.65% 8.46%
Revenue Q/Q Growth		 9.62% 3.88% -4.73% 0.38% -0.50% -19.90% 16.90% 4.31% 1.40% -3.10%
EBITDA Q/Q Growth		 18.00% 8.11% -14.85% 5.07% -10.35% -52.16% 72.57% 58.12% -31.53% -11.87%
EBIT Q/Q Growth		 20.00% -1.92% -10.76% 5.55% -3.55% -59.18% 84.23% 65.72% -33.96% -13.26%
NOPAT Q/Q Growth		 19.63% -1.21% -11.53% 5.55% -5.04% -54.70% 65.19% 66.65% -36.13% -8.45%
Net Income Q/Q Growth		 19.63% -1.21% -11.53% 5.55% -5.04% -54.70% 65.19% 66.65% -36.13% -8.45%
EPS Q/Q Growth		 21.21% 0.00% -11.67% 5.66% -5.36% -55.66% 70.21% 65.00% -36.36% -8.33%
Operating Cash Flow Q/Q Growth		 41.13% -25.51% 53.36% -35.96% -21.31% 14.54% 25.63% -10.28% 39.63% -57.90%
Free Cash Flow Firm Q/Q Growth		 16.31% -35.36% -115.55% -1,057.92% -28.03% -113.44% 1.80% 9.86% 4.65% 79.19%
Invested Capital Q/Q Growth		 -0.86% 3.33% 7.84% 17.35% 4.94% 29.49% 4.32% 7.44% 1.05% -4.24%
Profitability Metrics		 - - - - - - - - - -
EBITDA Margin		 48.82% 50.81% 45.41% 47.53% 42.83% 25.58% 37.24% 56.45% 38.11% 34.66%
EBIT Margin		 46.00% 43.43% 40.68% 42.77% 41.46% 21.13% 32.74% 52.02% 33.88% 30.33%
Profit (Net Income) Margin		 36.39% 34.61% 32.14% 33.79% 32.25% 18.24% 25.77% 41.18% 25.94% 24.50%
Tax Burden Percent		 79.12% 79.69% 79.00% 79.00% 77.78% 86.33% 79.38% 79.16% 76.56% 80.09%
Interest Burden Percent		 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 99.16% 100.00% 100.00% 100.88%
Effective Tax Rate		 20.88% 20.31% 21.00% 21.00% 22.22% 13.67% 20.62% 20.84% 23.44% 19.91%
Return on Invested Capital (ROIC)		 10.99% 11.21% 11.08% 11.17% 10.38% 4.65% 6.12% 8.72% 5.34% 4.81%
ROIC Less NNEP Spread (ROIC-NNEP)		 10.99% 11.21% 11.08% 11.17% 10.38% 4.65% 6.12% 8.72% 5.34% 4.81%
Return on Net Nonoperating Assets (RNNOA)		 3.32% 2.88% 2.96% 4.13% 4.66% 2.80% 3.98% 6.98% 4.24% 4.33%
Return on Equity (ROE)		 14.31% 14.08% 14.04% 15.30% 15.04% 7.45% 10.10% 15.70% 9.58% 9.14%
Cash Return on Invested Capital (CROIC)		 26.94% 21.47% 6.87% -14.50% -20.70% -45.35% -43.17% -35.11% -32.01% -2.35%
Operating Return on Assets (OROA)		 1.67% 1.72% 1.76% 1.93% 1.87% 0.91% 1.42% 2.24% 1.46% 1.37%
Return on Assets (ROA)		 1.32% 1.37% 1.39% 1.52% 1.46% 0.79% 1.12% 1.77% 1.12% 1.10%
Return on Common Equity (ROCE)		 14.31% 14.08% 14.04% 15.30% 15.04% 7.45% 10.10% 15.70% 9.58% 9.14%
Return on Equity Simple (ROE_SIMPLE)		 12.93% 0.00% 14.92% 15.20% 14.78% 0.00% 10.51% 10.78% 9.57% 0.00%
Net Operating Profit after Tax (NOPAT)		 10 10 9.02 9.52 9.04 4.10 6.77 11 7.20 6.60
NOPAT Margin		 36.39% 34.61% 32.14% 33.79% 32.25% 18.24% 25.77% 41.18% 25.94% 24.50%
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%
SG&A Expenses to Revenue		 41.94% 43.47% 47.16% 44.73% 45.37% 59.00% 53.75% 47.73% 49.54% 51.04%
Operating Expenses to Revenue		 54.00% 56.57% 57.99% 57.77% 58.26% 76.45% 67.26% 59.84% 65.69% 68.32%
Earnings before Interest and Taxes (EBIT)		 13 13 11 12 12 4.75 8.60 14 9.41 8.16
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 14 15 13 13 12 5.75 9.78 15 11 9.33
Valuation Ratios		 - - - - - - - - - -
Price to Book Value (P/BV)		 1.04 1.28 1.04 1.06 1.02 1.32 1.13 1.07 1.22 1.11
Price to Tangible Book Value (P/TBV)		 1.36 1.65 1.31 1.34 1.30 1.63 1.39 1.31 1.47 1.34
Price to Revenue (P/Rev)		 2.45 2.99 2.37 2.39 2.30 3.42 3.02 2.97 3.59 3.12
Price to Earnings (P/E)		 8.06 8.80 6.95 6.99 6.93 11.54 10.76 9.93 12.72 10.61
Dividend Yield		 3.67% 2.87% 3.47% 3.43% 3.67% 2.65% 3.12% 3.31% 2.84% 3.19%
Earnings Yield		 12.40% 11.36% 14.40% 14.31% 14.44% 8.67% 9.30% 10.07% 7.86% 9.43%
Enterprise Value to Invested Capital (EV/IC)		 0.00 0.68 0.68 0.83 0.86 1.04 0.97 0.89 1.01 0.98
Enterprise Value to Revenue (EV/Rev)		 0.00 1.99 2.03 2.82 3.09 5.17 5.11 5.07 5.85 5.18
Enterprise Value to EBITDA (EV/EBITDA)		 0.00 4.11 4.27 5.85 6.61 12.57 13.10 12.27 14.63 12.44
Enterprise Value to EBIT (EV/EBIT)		 0.00 4.66 4.72 6.52 7.33 13.85 14.48 13.46 16.44 13.90
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 5.86 5.96 8.23 9.29 17.41 18.21 16.92 20.72 17.64
Enterprise Value to Operating Cash Flow (EV/OCF)		 0.00 5.34 4.84 6.81 8.41 13.59 14.69 14.40 14.25 14.12
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 3.00 10.21 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Leverage & Solvency		 - - - - - - - - - -
Debt to Equity		 0.28 0.26 0.30 0.52 0.60 0.91 0.97 1.05 0.96 0.89
Long-Term Debt to Equity		 0.10 0.09 0.18 0.32 0.47 0.70 0.91 0.88 0.83 0.84
Financial Leverage		 0.30 0.26 0.27 0.37 0.45 0.60 0.65 0.80 0.79 0.90
Leverage Ratio		 10.85 10.27 10.08 10.04 10.33 9.46 9.01 8.85 8.55 8.29
Compound Leverage Factor		 10.85 10.27 10.08 10.04 10.33 9.46 8.93 8.85 8.55 8.36
Debt to Total Capital		 22.04% 20.44% 22.97% 34.05% 37.50% 47.61% 49.34% 51.26% 48.86% 47.20%
Short-Term Debt to Total Capital		 13.97% 13.62% 9.12% 13.26% 8.09% 10.74% 3.13% 8.25% 6.30% 2.76%
Long-Term Debt to Total Capital		 8.07% 6.82% 13.85% 20.78% 29.41% 36.87% 46.21% 43.01% 42.56% 44.45%
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%
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%
Common Equity to Total Capital		 77.96% 79.56% 77.03% 65.95% 62.50% 52.39% 50.66% 48.74% 51.14% 52.80%
Debt to EBITDA		 1.55 1.24 1.43 2.41 2.89 5.74 6.66 7.08 7.05 6.01
Net Debt to EBITDA		 -6.87 -2.07 -0.71 0.89 1.68 4.24 5.36 5.07 5.65 4.96
Long-Term Debt to EBITDA		 0.57 0.41 0.86 1.47 2.26 4.45 6.24 5.94 6.14 5.65
Debt to NOPAT		 2.19 1.76 2.00 3.40 4.06 7.96 9.26 9.76 9.99 8.51
Net Debt to NOPAT		 -9.70 -2.94 -0.99 1.25 2.36 5.88 7.46 6.99 8.01 7.03
Long-Term Debt to NOPAT		 0.80 0.59 1.20 2.07 3.18 6.16 8.67 8.19 8.70 8.02
Noncontrolling Interest Sharing Ratio		 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)		 68 44 -6.88 -80 -102 -218 -214 -193 -184 -38
Operating Cash Flow to CapEx		 2,687.04% 1,607.93% 25,722.41% 19,904.17% 11,055.88% 866.30% 13,869.23% 3,381.88% 6,104.50% 1,529.76%
Free Cash Flow to Firm to Interest Expense		 79.36 52.27 -8.41 -65.09 -40.95 -57.38 -39.70 -32.61 -29.15 -6.09
Operating Cash Flow to Interest Expense		 15.15 11.50 18.26 7.81 3.02 2.27 2.01 1.64 2.15 0.91
Operating Cash Flow Less CapEx to Interest Expense		 14.59 10.78 18.19 7.77 2.99 2.01 2.00 1.60 2.12 0.85
Efficiency Ratios		 - - - - - - - - - -
Asset Turnover		 0.04 0.04 0.04 0.05 0.05 0.04 0.04 0.04 0.04 0.05
Fixed Asset Turnover		 3.36 3.63 3.90 4.02 4.31 4.00 4.00 4.01 4.05 4.19
Capital & Investment Metrics		 - - - - - - - - - -
Invested Capital		 298 308 332 390 409 530 553 594 600 574
Invested Capital Turnover		 0.30 0.32 0.34 0.33 0.32 0.25 0.24 0.21 0.21 0.20
Increase / (Decrease) in Invested Capital		 -58 -34 16 89 111 222 220 204 191 45
Enterprise Value (EV)		 -50 209 227 322 351 552 536 528 608 562
Market Capitalization		 241 315 265 273 262 366 317 310 373 338
Book Value per Share		 $27.25 $28.79 $30.05 $30.16 $29.85 $32.61 $32.91 $33.88 $35.90 $35.48
Tangible Book Value per Share		 $20.81 $22.39 $23.69 $23.85 $23.59 $26.35 $26.69 $27.72 $29.77 $29.39
Total Capital		 298 308 332 390 409 530 553 594 600 574
Total Debt		 66 63 76 133 153 252 273 304 293 271
Total Long-Term Debt		 24 21 46 81 120 195 255 255 255 255
Net Debt		 -291 -105 -38 49 89 186 219 218 235 224
Capital Expenditures (CapEx)		 0.49 0.61 0.06 0.05 0.07 0.99 0.08 0.29 0.22 0.37
Net Nonoperating Expense (NNE)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Nonoperating Obligations (NNO)		 66 63 76 133 153 252 273 304 293 271
Total Depreciation and Amortization (D&A)		 0.80 2.18 1.33 1.34 0.38 1.00 1.18 1.21 1.18 1.17
Earnings Adjustments		 - - - - - - - - - -
Adjusted Basic Earnings per Share		 $1.20 $1.20 $1.06 $1.12 $1.06 $0.48 $0.80 $1.32 $0.85 $0.78
Adjusted Weighted Average Basic Shares Outstanding		 8.51M 8.62M 8.52M 8.56M 8.51M 8.51M 8.54M 8.55M 8.51M 8.50M
Adjusted Diluted Earnings per Share		 $0.00 $1.20 $1.06 $1.12 $1.06 $0.47 $0.80 $1.32 $0.84 $0.77
Adjusted Weighted Average Diluted Shares Outstanding		 8.51M 8.62M 8.52M 8.56M 8.51M 8.54M 8.54M 8.55M 8.55M 8.54M
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
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 8.51M 8.51M 8.52M 8.56M 8.51M 8.51M 8.54M 8.55M 8.55M 10.54M
Normalized Net Operating Profit after Tax (NOPAT)		 10 10 9.02 9.52 9.04 4.10 6.77 11 8.07 6.60
Normalized NOPAT Margin		 36.39% 34.61% 32.14% 33.79% 32.25% 18.24% 25.77% 41.18% 29.07% 24.50%
Pre Tax Income Margin		 46.00% 43.43% 40.68% 42.77% 41.46% 21.13% 32.47% 52.02% 33.88% 30.59%
Debt Service Ratios		 - - - - - - - - - -
EBIT to Interest Expense		 15.14 15.13 13.98 9.86 4.67 1.25 1.60 2.41 1.49 1.30
NOPAT to Interest Expense		 11.98 12.06 11.04 7.79 3.63 1.08 1.26 1.91 1.14 1.05
EBIT Less CapEx to Interest Expense		 14.57 14.41 13.91 9.82 4.64 0.99 1.58 2.36 1.46 1.24
NOPAT Less CapEx to Interest Expense		 11.41 11.34 10.97 7.75 3.61 0.82 1.24 1.86 1.11 0.99
Payout Ratios		 - - - - - - - - - -
Dividend Payout Ratio		 29.93% 25.50% 24.21% 23.98% 25.24% 30.62% 33.52% 32.69% 35.90% 33.64%
Augmented Payout Ratio		 55.81% 44.19% 41.79% 33.72% 29.41% 37.01% 40.80% 39.57% 38.29% 34.42%

Financials Breakdown Chart

Key Financial Trends

ACNB’s latest quarter shows solid profitability, but the story is mixed when you look at cash flow and the balance sheet. In Q4 2024, the company earned $6.6 million, down from $7.2 million in Q3 2024 and well below the stronger quarters seen in 2023, but still comfortably profitable. Net interest income also held up reasonably well, and credit costs remained manageable.

Here are the key takeaways for retail investors:

  • Q4 2024 net income was $6.6 million, which keeps ACNB profitable and demonstrates continued earnings power.
  • Net interest income improved to $21.1 million in Q4 2024 from $20.9 million in Q3 2024, showing the core banking business remained stable.
  • Non-interest income increased sequentially to $5.8 million in Q4 2024 from $5.1 million in Q3 2024, helped by stronger service-related revenue.
  • The company generated $5.7 million in operating cash flow in Q4 2024, which supports dividends and ongoing operations.
  • ACNB ended Q3 2024 with $306.8 million of common equity, up from $289.3 million in Q2 2024, indicating continued growth in book value.
  • Credit costs were relatively modest in Q4 2024, with a $365,000 provision for credit losses and a $293,000 provision for loan losses in the cash flow statement.
  • Loan balances were broadly stable, with net loans and leases at $1.66 billion in Q3 2024 versus $1.66 billion in Q2 2024.
  • Dividend payments remained consistent at about $2.7 million per quarter, signaling a steady capital return profile.
  • Q4 2024 operating cash flow fell sharply from Q3 2024’s $13.6 million, mainly because changes in operating assets and liabilities were a large drag.
  • The company reported a net cash outflow of $10.8 million in Q4 2024, as financing and deposit changes weighed on overall liquidity.

Looking at trends over the last several years, ACNB has been earning solid profits, but the peak performance appears to have been in 2023 and early 2024. Quarterly net income moved from $9.0 million in Q1 2023 and $10.3 million in Q3 2023 to $11.3 million in Q2 2024, before easing to $6.6 million in Q4 2024. That suggests earnings are still healthy, but not as strong as the mid-2024 period.

Revenue quality also looks fairly resilient. Interest income has remained in the mid-$20 million range each quarter, and net interest income has stayed near $21 million to $22 million in most recent periods. However, the bank is clearly sensitive to funding costs: deposit interest expense has risen meaningfully since early 2023, which can pressure margins if rates stay elevated.

On the balance sheet, ACNB remains well-capitalized but has some funding and composition shifts to watch. Total assets were $2.42 billion in Q3 2024, down slightly from $2.46 billion in Q2 2024. Deposits also moved around quarter to quarter, which matters for a community bank because deposit stability directly affects funding costs and liquidity. Long-term debt is still sizable, and the company continues to use both debt and deposits as major funding sources.

Bottom line: ACNB looks like a consistently profitable regional bank with decent dividend support and solid operating cash flow, but recent results suggest some pressure on growth and cash generation versus the stronger quarters earlier in the year. Investors should watch net interest margin trends, deposit stability, and whether operating cash flow rebounds in coming quarters.

06/04/26 08:14 AM 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 2024 ended on December 31, 2024.

ACNB's net income appears to be on a downward trend, with a most recent value of $31.85 million in 2024, falling from $35.75 million in 2022. The previous period was $31.69 million in 2023. Find out what analysts predict for ACNB in the coming months.

Over the last 2 years, ACNB's total revenue changed from $105.23 million in 2022 to $108.34 million in 2024, a change of 3.0%.

ACNB's total liabilities were at $2.09 billion at the end of 2024, a 2.3% decrease from 2023, and a 8.3% decrease since 2022.

In the past 2 years, ACNB's cash and equivalents has ranged from $16.35 million in 2024 to $40.07 million in 2022, and is currently $16.35 million as of their latest financial filing in 2024.

Over the last 2 years, ACNB's book value per share changed from 28.79 in 2022 to 35.48 in 2024, a change of 23.2%.


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Financial statements for NASDAQ:ACNB last updated on 4/6/2025 by MarketBeat.com Staff. New filings and market data are monitored continuously.
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