{"schema_version":"secwatch.filing_event.v1","accession":"0000715579-24-000056","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2024-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.750339+00:00","generated_at":"2026-06-03T08:45:46.416699+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ACNB Q1 net income $6.8M ($0.80 EPS), down 24% YoY; dividend raised 14.2% to $0.32/share","bullets":["Net income $6.8M, diluted EPS $0.80 vs $1.06 YoY; sequentially up from $4.1M ($0.48) in Q4 2023.","FTE net interest margin 3.77% vs 4.22% YoY; total loans $1.66B (+8.7% YoY).","Nonperforming loans / total loans 0.24%; net charge-offs 0.00% annualized.","Quarterly cash dividend raised 14.2% to $0.32/share, payable June 14 to holders of record May 31.","Tangible common equity/Tangible assets 9.61%; net unrealized loss on AFS securities $53.0M."],"urls":{"canonical":"https://secwatch.observer/filing/0000715579-24-000056","json":"https://secwatch.observer/filing/0000715579-24-000056.json","markdown":"https://secwatch.observer/filing/0000715579-24-000056.md","text":"https://secwatch.observer/filing/0000715579-24-000056.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000056/0000715579-24-000056-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000056/acnb-20240425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T08:45:46.416699+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":"e64a867b4fd624c8c1b68136d1a22d388ec0fbc8","claim":"ACNB CORP reported for the three months ended March 31, 2024 results: net income $6.8 million, EPS $0.80 per diluted earnings per share.","evidence_excerpt":"ACNB Corporation (NASDAQ: ACNB) (“ACNB” or the “Corporation”), financial holding company for ACNB Bank and ACNB Insurance Services, Inc., announced net income of $6.8 million, or $0.80 per diluted earnings per share, for the three months ended March 31, 2024 compared to net income of $9.0 million, or $1.06 per diluted earnings per share, for the three months ended March 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000056/0000715579-24-000056-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"for the three months ended March 31, 2024"},{"label":"Net income","value":"$6.8 million"},{"label":"EPS","value":"$0.80 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"}