{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-035841","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2025-07-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.211417+00:00","generated_at":"2026-05-18T02:50:23.978503+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 $11.6M ($1.11 EPS); NIM 4.21%; dividend +6.3% to $0.34","bullets":["Net income $11.6M ($1.11 diluted EPS) vs $11.3M ($1.32) in Q2 2024 and Q1 2025 net loss of $272K.","FTE net interest margin 4.21%, up 39 bps YoY and 14 bps QoQ, aided by $2.2M in acquisition accretion.","Quarterly dividend raised 6.3% to $0.34/share; Board approved new repurchase plan for up to 314,000 shares (3% outstanding).","Total loans $2.34B, up 0.8% QoQ (3.4% annualized); non-performing loans stable at 0.43% of loans.","Tangible book value per share $29.30 (up from $28.23 at Q1 2025); repurchased 71,592 shares during Q2 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-035841","json":"https://secwatch.observer/filing/0001628280-25-035841.json","markdown":"https://secwatch.observer/filing/0001628280-25-035841.md","text":"https://secwatch.observer/filing/0001628280-25-035841.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000162828025035841/0001628280-25-035841-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000162828025035841/acnb-20250724.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T02:50:23.978503+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"}