{"schema_version":"secwatch.filing_event.v1","accession":"0000715579-24-000011","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2024-01-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.730922+00:00","generated_at":"2026-06-06T18:45:27.386508+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"ACNB Q4 2023 net income falls 60% YoY to $4.1M; deposits drop 15.3% from prior year","bullets":["Q4 net income $4.1M ($0.48 diluted EPS) vs $10.2M ($1.20) in Q4 2022; full year net income $31.7M ($3.71) vs $35.8M in 2022.","Repositioned investment portfolio: sold $51.1M securities, recognizing $3.5M after-tax loss; expects $1.9M additional interest income over next 12 months.","Total deposits declined 15.3% YoY to $1.86B; replaced $30M brokered deposits with long-term borrowings; borrowings increased $189.2M YoY.","Total loans grew 5.8% YoY to $1.63B; non-performing loans stable at 0.26%; net charge-offs minimal (0.02% annualized for Q4).","Board declared Q1 dividend $0.30/share, up 7.1% YoY; tangible book value per share rose to $26.44 from $22.41 a year earlier."],"urls":{"canonical":"https://secwatch.observer/filing/0000715579-24-000011","json":"https://secwatch.observer/filing/0000715579-24-000011.json","markdown":"https://secwatch.observer/filing/0000715579-24-000011.md","text":"https://secwatch.observer/filing/0000715579-24-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000011/0000715579-24-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000011/acnb-20240125.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T18:45:27.386508+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":"371cf93cdcb82aa9aec6983a2ebe35a075af43b3","claim":"ACNB CORP reported twelve months ended December 31, 2023 results: net income $31.7 million, EPS $3.71 per diluted earnings per share.","evidence_excerpt":"The Corporation reported net income of $31.7 million, or $3.71 per diluted earnings per share, for the twelve months ended December 31, 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000011/0000715579-24-000011-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"twelve months ended December 31, 2023"},{"label":"Net income","value":"$31.7 million"},{"label":"EPS","value":"$3.71 per diluted earnings per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"756af662156a30c681295609647657c0ea8ca076","claim":"ACNB CORP reported three months ended December 31, 2023 results: net income $4.1 million, EPS $0.48 per diluted earnings per share.","evidence_excerpt":"announced net income of $4.1 million, or $0.48 per diluted earnings per share, for the three months ended December 31, 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000011/0000715579-24-000011-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended December 31, 2023"},{"label":"Net income","value":"$4.1 million"},{"label":"EPS","value":"$0.48 per diluted earnings per share"},{"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"}