{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-049299","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2026-07-23T12:45:35+00:00","discovered_at":"2026-07-23T12:50:00.307758+00:00","generated_at":"2026-07-23T12:50:05.079932+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 reports record Q2 net income of $15.2M, EPS $1.49, up 34% YoY","bullets":["Net income $15.2M ($1.49 diluted EPS) vs $11.6M ($1.11) in Q2 2025, up 31% and 34% respectively.","FTE net interest margin expanded to 4.56% from 4.21% a year ago; loan growth 2.1% linked quarter.","Regular quarterly dividend increased 10.5% to $0.42; special dividend of $0.50 paid in Q2.","Repurchased 179,407 shares at weighted avg price $50.79; 253,692 shares remain in plan.","Tangible book value per share $33.42, up from $29.30 a year ago."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-049299","json":"https://secwatch.observer/filing/0001628280-26-049299.json","markdown":"https://secwatch.observer/filing/0001628280-26-049299.md","text":"https://secwatch.observer/filing/0001628280-26-049299.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000162828026049299/0001628280-26-049299-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000162828026049299/acnb-20260723.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-23T12:50:05.079932+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"}