{"schema_version":"secwatch.filing_event.v1","accession":"0000715579-24-000112","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2024-10-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.887185+00:00","generated_at":"2026-05-30T10:44:55.548140+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 $7.2M ($0.84 EPS) vs $9M YoY; dividend raised 6.7% to $0.32; Traditions merger cost $1.1M","bullets":["Net income $7.2M, diluted EPS $0.84, vs $9.0M ($1.06) in Q3 2023; includes $1.1M merger-related expense for pending Traditions Bancorp acquisition.","Net interest margin (FTE) 3.77%, down 24 bps YoY; total loans $1.68B, up 3.8% YoY; nonperforming loans rose to 0.39% from 0.19% due to one healthcare relationship.","Tangible book value per share $29.90, up from $27.82 in Q2 2024 and $23.80 a year ago.","Regular quarterly cash dividend increased to $0.32/share, up $0.02 (6.7%) from prior year; payable Dec 13, 2024 to holders of record Nov 29, 2024.","Core return on average assets 1.32% and core return on average equity 10.81%; total borrowings $293.1M, up 91.1% YoY."],"urls":{"canonical":"https://secwatch.observer/filing/0000715579-24-000112","json":"https://secwatch.observer/filing/0000715579-24-000112.json","markdown":"https://secwatch.observer/filing/0000715579-24-000112.md","text":"https://secwatch.observer/filing/0000715579-24-000112.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000112/0000715579-24-000112-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000071557924000112/acnb-20241024.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T10:44:55.548140+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"}