{"schema_version":"secwatch.filing_event.v1","accession":"0000715579-24-000085","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2024-07-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.677302+00:00","generated_at":"2026-05-31T17:38:16.047706+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"ACNB Q2 net income $11.3M ($1.32 EPS) vs $9.5M ($1.12) YoY; dividend raised 14.3%","bullets":["Net income $11.3M, diluted EPS $1.32 for Q2 2024 vs $9.5M/$1.12 in Q2 2023.","FTE net interest margin improved to 3.82% from 3.77% QoQ, first increase after 4 consecutive declines.","Total loans $1.68B, up 6.7% YoY; non-performing loans 0.19% with net charge-offs 0.00% annualized.","Total deposits $1.84B, first linked-quarter increase after 9 declines; up $3.4M from March 2024.","Regular quarterly dividend raised to $0.32/share (payable Sept 13, 2024), a 14.3% increase YoY."],"urls":{"canonical":"https://secwatch.observer/filing/0000715579-24-000085","json":"https://secwatch.observer/filing/0000715579-24-000085.json","markdown":"https://secwatch.observer/filing/0000715579-24-000085.md","text":"https://secwatch.observer/filing/0000715579-24-000085.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000085/0000715579-24-000085-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000085/acnb-20240724.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T17:38:16.047706+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}