---
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"
generated_at: "2026-05-30T10:44:55.548140+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# ACNB Q3 net income $7.2M ($0.84 EPS) vs $9M YoY; dividend raised 6.7% to $0.32; Traditions merger cost $1.1M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000715579-24-000112
- JSON: https://secwatch.observer/filing/0000715579-24-000112.json
- Plain text: https://secwatch.observer/filing/0000715579-24-000112.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.