---
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"
generated_at: "2026-10-22T12:10:04.949777+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# ACNB posts record Q3 net income of $15.7M, diluted EPS $1.55 vs $1.42 a year ago

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-066787
- JSON: https://secwatch.observer/filing/0001628280-26-066787.json
- Plain text: https://secwatch.observer/filing/0001628280-26-066787.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.