{"schema_version":"secwatch.filing_event.v1","accession":"0000715579-25-000075","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2025-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.081830+00:00","generated_at":"2026-05-23T07:31:03.555090+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 posts Q1 net loss of $272K on merger costs; raises dividend 6.3%","bullets":["Net loss of $272K ($0.03 diluted loss) vs net income of $6.8M ($0.80 EPS) in Q1 2024.","Merger-related expenses of $8.0M and provision for credit losses of $4.2M impacted results.","Acquisition of Traditions closed Feb 1, adding $877.7M assets, $648.5M loans, $741.5M deposits.","Net interest margin (FTE) improved to 4.07% from 3.77% a year ago.","Quarterly dividend raised to $0.34/share ($0.02 or 6.3% increase); 75,872 shares repurchased."],"urls":{"canonical":"https://secwatch.observer/filing/0000715579-25-000075","json":"https://secwatch.observer/filing/0000715579-25-000075.json","markdown":"https://secwatch.observer/filing/0000715579-25-000075.md","text":"https://secwatch.observer/filing/0000715579-25-000075.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000071557925000075/0000715579-25-000075-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000071557925000075/acnb-20250424.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T07:31:03.555090+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"}