{"schema_version":"secwatch.filing_event.v1","accession":"0000715579-23-000090","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2023-10-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.797632+00:00","generated_at":"2026-06-09T07:29:06.307666+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"ACNB Q3 net income $9M, down 12.4% YoY; dividend increased 7.1% to $0.30/share","bullets":["Net income $9.0M ($1.06 EPS) vs $10.3M ($1.20 EPS) in Q3 2022, down 12.4% YoY.","Net interest margin (FTE) improved to 4.01% from 3.60% a year ago, but down from 4.11% prior quarter.","Total loans grew 2.7% QoQ to $1.62B; non-performing loans low at 0.22%.","Board declared $0.30 quarterly dividend, a 7.1% increase from $0.28; payable Dec 15.","Repurchased 46,378 shares for $1.5M during Q3."],"urls":{"canonical":"https://secwatch.observer/filing/0000715579-23-000090","json":"https://secwatch.observer/filing/0000715579-23-000090.json","markdown":"https://secwatch.observer/filing/0000715579-23-000090.md","text":"https://secwatch.observer/filing/0000715579-23-000090.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000071557923000090/0000715579-23-000090-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000071557923000090/acnb-20231027.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T07:29:06.307666+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":"aa8f80c959ff04c27bde578259003df699b4f0f0","claim":"ACNB CORP reported three and nine months ended September 30, 2023 results: net income $9.0 million, EPS $1.06.","evidence_excerpt":"ACNB Corporation released financial results for the three and nine months ended September 30, 2023, as more fully described in the attached press release dated October 27, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/715579/000071557923000090/0000715579-23-000090-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three and nine months ended September 30, 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"}