{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-026708","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2026-04-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.670330+00:00","generated_at":"2026-05-15T04:42:57.679119+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"ACNB Corporation Reports Q1 2026 Net Income of $13.7 Million, Up from Loss in Prior Year","bullets":["Net income $13.7M ($1.32 diluted EPS) vs net loss $272K ($0.03 loss) in Q1 2025","Return on average assets 1.71%, return on average equity 12.97% for Q1 2026","FTE net interest margin improved to 4.46% from 4.07% a year ago","Total loans $2.35B, up 0.8% from Dec 2025; non-performing loans ratio 0.41%","Repurchased 73,972 shares at weighted avg price $47.54 during Q1 2026"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-026708","json":"https://secwatch.observer/filing/0001628280-26-026708.json","markdown":"https://secwatch.observer/filing/0001628280-26-026708.md","text":"https://secwatch.observer/filing/0001628280-26-026708.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000162828026026708/0001628280-26-026708-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000162828026026708/acnb-20260423.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-15T04:42:57.679119+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":[{"claim_id":"d604ba3a40cb3becfb282fc220ba85dada1600d2","claim":"ACNB CORP reported three months ended March 31, 2026 results: revenue $32.5 million, net income $13.7 million, EPS $1.32.","evidence_excerpt":"risk management, and creating long-term value for our shareholders.” Net Interest Income and Margin Net interest income for the three months ended March 31, 2026 totaled $32.5 million, an increase of $5.4 million from the three months ended March 31, 2025 and a decrease of $336 thousand from the three months ended December 31, 2025. The FTE net interest margin","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/715579/000162828026026708/0001628280-26-026708-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended March 31, 2026"},{"label":"Revenue","value":"$32.5 million"},{"label":"Net income","value":"$13.7 million"},{"label":"EPS","value":"$1.32"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}