{"schema_version":"secwatch.filing_event.v1","accession":"0000715579-23-000039","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2023-04-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.995771+00:00","generated_at":"2026-06-16T09:52:38.812224+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"ACNB Q1 net income up 37% to $9.0M, EPS $1.06, NIM expands 152 bps","bullets":["Net income $9.0M vs $6.6M in Q1 2022; diluted EPS $1.06 vs $0.76, up 39.47%.","Net interest margin 4.19%, up 152 bps YoY; net interest income $23.1M, up 35.41%.","Total deposits $2.1B, down 14.72% YoY as customers seek higher yields.","Quarterly dividend raised to $0.28/share, up 7.7% from Q2 2022; payable June 15.","Non-performing loans 0.25% of total loans; annualized net charge-offs 0.02%."],"urls":{"canonical":"https://secwatch.observer/filing/0000715579-23-000039","json":"https://secwatch.observer/filing/0000715579-23-000039.json","markdown":"https://secwatch.observer/filing/0000715579-23-000039.md","text":"https://secwatch.observer/filing/0000715579-23-000039.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000071557923000039/0000715579-23-000039-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000071557923000039/acnb-20230427.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T09:52:38.812224+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"c6212105bec2175a0ad9b10620ff99788a6e5525","claim":"ACNB CORP reported three months ended March 31, 2023 results: net income $9.0 million, EPS $1.06.","evidence_excerpt":"announced financial results for the three months ended March 31, 2023 with net income of $9.0 million, an increase of $2.4 million or 36.73%, compared to net income of $6.6 million for the three months ended March 31, 2022. For the three months ended March 31, 2023 and 2022, basic and diluted earnings per share were $1.06 and $0.76, respectively","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/715579/000071557923000039/0000715579-23-000039-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended March 31, 2023"},{"label":"Net income","value":"$9.0 million"},{"label":"EPS","value":"$1.06"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}