secwatch.observer — SEC 8-K summary
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Issuer:     ACNB CORP (ACNB)
CIK:        0000715579
Form:       8-K
Filed at:   2026-10-22T12:05:19+00:00
Accession:  0001628280-26-066787
Event type: earnings
Sentiment:  positive
Materiality: 0.65
Item codes: 2.02, 9.01
LLM model:  deepseek-v4.1-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/715579/000162828026066787/0001628280-26-066787-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/715579/000162828026066787/acnb-20261022.htm
  HTML page:      https://secwatch.observer/filing/0001628280-26-066787

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