{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-066787","form_type":"8-K","ticker":"ACNB","cik":"0000715579","company_name":"ACNB CORP","filed_at":"2026-10-22T12:05:19+00:00","discovered_at":"2026-10-22T12:10:00.240127+00:00","generated_at":"2026-10-22T12:10:04.949777+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ACNB posts record Q3 net income of $15.7M, diluted EPS $1.55 vs $1.42 a year ago","bullets":["Net income $15.7M, or $1.55 diluted EPS, vs $15.2M/$1.49 in Q2 2026 and $14.9M/$1.42 in Q3 2025; ROAA 1.87%, ROAE 14.67%.","Net interest income $34.8M, up $773K QoQ and $2.6M YoY; FTE net interest margin 4.56% vs 4.27% in Q3 2025.","Noninterest income $9.0M (+7.4% YoY), including $687K gain on a BOLI death benefit; noninterest expense $23.2M (+3.8% YoY).","Allowance for credit losses $25.0M, up $970K on a specific reserve for one C&I borrower; nonperforming loans 0.45% of loans vs 0.41% at June 30.","Paid $0.42 quarterly dividend, up 23.5% from $0.34; repurchased 11,288 shares at avg $65.01, with 242,404 shares left in the plan."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-066787","json":"https://secwatch.observer/filing/0001628280-26-066787.json","markdown":"https://secwatch.observer/filing/0001628280-26-066787.md","text":"https://secwatch.observer/filing/0001628280-26-066787.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715579/000162828026066787/0001628280-26-066787-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715579/000162828026066787/acnb-20261022.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-22T12:10:04.949777+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"}