{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-045974","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2025-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.976321+00:00","generated_at":"2026-05-17T02:36:47.351964+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"ACNB reports Q3 2025 net income $14.9M ($1.42 EPS), up 107% YoY; dividend raised 11.8%","bullets":["Net income $14.9M ($1.42 diluted EPS) vs $7.2M ($0.84) YoY and $11.6M ($1.11) QoQ.","FTE net interest margin 4.27%, up 50 bps YoY and 6 bps QoQ; loan yield 6.29%.","Quarterly dividend increased to $0.38/share, up $0.04 (11.8%) from prior quarter.","Total loans $2.34B, down $5.2M from June 30; non-performing loans stable at 0.43%.","Tangible book value per share $30.87, up from $29.30 at June 30, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-045974","json":"https://secwatch.observer/filing/0001628280-25-045974.json","markdown":"https://secwatch.observer/filing/0001628280-25-045974.md","text":"https://secwatch.observer/filing/0001628280-25-045974.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000162828025045974/0001628280-25-045974-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000162828025045974/acnb-20251023.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T02:36:47.351964+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"}