ACNB (ACNB) Financials

$40.10 +0.62 (+1.57%)

Closing price 04:00 PM Eastern

Extended Trading

$40.09 -0.01 (-0.02%)

As of 04:05 PM Eastern

Annual Income Statements for ACNB

This table shows ACNB's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2022	2023	2024
Net Income / (Loss) Attributable to Common Shareholders	36	32	32
Consolidated Net Income / (Loss)	36	32	32
Net Income / (Loss) Continuing Operations	36	32	32
Total Pre-Tax Income	45	40	40
Total Revenue	105	107	108
Net Interest Income / (Expense)	83	88	84
Total Interest Income	87	97	107
Loans and Leases Interest Income	70	81	92
Investment Securities Interest Income	11	12	13
Other Interest Income	5.76	3.32	2.83
Total Interest Expense	3.62	8.32	24
Deposits Interest Expense	2.56	3.70	11
Short-Term Borrowings Interest Expense	0.08	0.90	0.86
Long-Term Debt Interest Expense	0.99	3.73	12
Total Non-Interest Income	22	18	25
Other Service Charges	9.35	10	11
Net Realized & Unrealized Capital Gains on Investments	-0.11	-4.89	0.06
Other Non-Interest Income	13	13	14
Provision for Credit Losses	0.00	0.84	-2.76
Total Non-Interest Expense	60	66	71
Salaries and Employee Benefits	36	41	43
Net Occupancy & Equipment Expense	11	10	11
Other Operating Expenses	12	13	13
Amortization Expense	1.49	1.42	1.24
Restructuring Charge	0.00	0.00	2.05
Income Tax Expense	9.20	8.16	8.57
Basic Earnings per Share	$4.15	$3.72	$3.75
Weighted Average Basic Shares Outstanding	8.62M	8.51M	8.50M
Diluted Earnings per Share	$4.15	$3.71	$3.73
Weighted Average Diluted Shares Outstanding	8.62M	8.54M	8.54M
Weighted Average Basic & Diluted Shares Outstanding	8.51M	8.51M	10.54M
Cash Dividends to Common per Share	$1.06	$1.14	$1.26

This table shows ACNB's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024
Net Income / (Loss) Attributable to Common Shareholders	10	10	9.02	9.52	9.04	4.10	6.77	11	7.20	6.60
Consolidated Net Income / (Loss)	10	10	9.02	9.52	9.04	4.10	6.77	11	7.20	6.60
Net Income / (Loss) Continuing Operations	10	10	9.02	9.52	9.04	4.10	6.77	11	7.20	6.60
Total Pre-Tax Income	13	13	11	12	12	4.75	8.53	14	9.41	8.23
Total Revenue	28	29	28	28	28	22	26	27	28	27
Net Interest Income / (Expense)	23	24	23	22	22	21	21	21	21	21
Total Interest Income	23	25	24	23	24	25	26	27	27	27
Loans and Leases Interest Income	18	19	19	19	21	22	22	23	23	24
Investment Securities Interest Income	3.04	3.25	3.64	3.02	2.87	2.95	3.44	3.20	3.15	3.07
Other Interest Income	2.13	2.47	1.01	0.89	0.72	0.69	0.75	0.68	0.67	0.73
Total Interest Expense	0.86	0.85	0.82	1.22	2.49	3.79	5.38	5.91	6.30	6.27
Deposits Interest Expense	0.61	0.57	0.47	0.49	0.93	1.81	2.16	2.64	3.11	3.28
Short-Term Borrowings Interest Expense	0.02	0.02	0.02	0.11	0.44	0.33	0.34	0.30	0.20	0.01
Long-Term Debt Interest Expense	0.23	0.26	0.33	0.63	1.12	1.65	2.88	2.96	2.98	2.98
Total Non-Interest Income	5.85	5.42	4.98	6.19	6.30	0.97	5.67	6.43	6.83	5.80
Other Service Charges	2.79	2.09	2.07	3.13	3.04	2.20	2.31	2.97	3.13	2.31
Net Realized & Unrealized Capital Gains on Investments	-0.09	0.23	-0.17	-0.24	-0.01	-4.46	0.06	0.00	0.03	-0.03
Other Non-Interest Income	3.15	3.10	3.08	3.30	3.27	3.23	3.30	3.46	3.68	3.52
Provision for Credit Losses	0.00	-	0.37	-0.15	0.08	0.54	0.00	-3.25	0.12	0.37
Total Non-Interest Expense	15	17	16	16	16	17	18	16	18	18
Salaries and Employee Benefits	9.32	9.79	10	9.82	10	11	11	10	11	10
Net Occupancy & Equipment Expense	2.52	3.02	2.64	2.63	2.50	2.66	2.86	2.56	2.64	3.42
Other Operating Expenses	3.03	3.69	2.68	3.31	3.26	4.04	3.23	3.00	3.04	3.71
Amortization Expense	0.40	0.40	0.36	0.36	0.35	0.35	0.32	0.32	0.30	0.30
Income Tax Expense	2.73	2.60	2.40	2.53	2.58	0.65	1.76	2.97	2.21	1.64
Basic Earnings per Share	$1.20	$1.20	$1.06	$1.12	$1.06	$0.48	$0.80	$1.32	$0.85	$0.78
Weighted Average Basic Shares Outstanding	8.51M	8.62M	8.52M	8.56M	8.52M	8.51M	8.54M	8.55M	8.51M	8.50M
Diluted Earnings per Share	$1.20	$1.20	$1.06	$1.12	$1.06	$0.47	$0.80	$1.32	$0.84	$0.77
Weighted Average Diluted Shares Outstanding	8.51M	8.62M	8.52M	8.56M	8.55M	8.54M	8.54M	8.55M	8.55M	8.54M
Weighted Average Basic & Diluted Shares Outstanding	8.51M	8.51M	8.52M	8.56M	8.51M	8.51M	8.54M	8.55M	8.55M	10.54M

This table details how cash moves in and out of ACNB's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2022	2023	2024
Net Change in Cash & Equivalents	-542	-102	-19
Net Cash From Operating Activities	39	41	40
Net Cash From Continuing Operating Activities	39	41	40
Net Income / (Loss) Continuing Operations	36	32	32
Consolidated Net Income / (Loss)	36	32	32
Provision For Loan Losses	0.00	0.84	-2.76
Depreciation Expense	3.80	3.36	3.03
Amortization Expense	2.16	0.69	1.70
Non-Cash Adjustments to Reconcile Net Income	2.34	6.23	-0.14
Changes in Operating Assets and Liabilities, net	-4.85	-2.21	6.11
Net Cash From Investing Activities	-332	15	2.43
Net Cash From Continuing Investing Activities	-332	15	2.43
Purchase of Property, Leasehold Improvements and Equipment	-1.81	-1.17	-0.96
Purchase of Investment Securities	-398	-147	-56
Sale of Property, Leasehold Improvements and Equipment	1.09	0.00	0.00
Sale and/or Maturity of Investments	66	163	60
Other Investing Activities, net	0.42	0.00	0.00
Net Cash From Financing Activities	-249	-158	-61
Net Cash From Continuing Financing Activities	-249	-158	-61
Net Change in Deposits	-227	-337	-69
Issuance of Debt	8.25	190	19
Issuance of Common Equity	0.71	0.72	0.42
Repayment of Debt	-15	0.00	0.00
Repurchase of Common Equity	-6.68	-2.03	-0.25
Payment of Dividends	-9.12	-9.70	-11
Cash Interest Paid	3.68	7.16	23
Cash Income Taxes Paid	7.23	10	6.63

This table details how cash moves in and out of ACNB's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024
Net Change in Cash & Equivalents	-39	-189	-54	-30	-20	1.92	-13	33	-28	-11
Net Cash From Operating Activities	13	9.73	15	9.55	7.52	8.61	11	9.71	14	5.71
Net Cash From Continuing Operating Activities	13	9.73	15	9.55	7.52	8.61	11	9.71	14	5.71
Net Income / (Loss) Continuing Operations	10	10	9.02	9.52	9.04	4.10	6.77	11	7.20	6.60
Consolidated Net Income / (Loss)	10	10	9.02	9.52	9.04	4.10	6.77	11	7.20	6.60
Provision For Loan Losses	-	-	0.37	-0.15	0.08	0.54	0.07	-3.25	0.12	0.29
Depreciation Expense	0.95	1.01	0.88	0.85	0.83	0.80	0.77	0.76	0.74	0.77
Amortization Expense	-0.15	1.17	0.45	0.49	-0.44	0.20	0.41	0.45	0.43	0.40
Non-Cash Adjustments to Reconcile Net Income	-0.01	-0.45	-0.97	0.05	-4.05	11	-0.03	-2.53	-2.92	5.34
Changes in Operating Assets and Liabilities, net	1.94	-2.20	5.16	-1.21	2.07	-8.23	2.83	3.00	7.97	-7.69
Net Cash From Investing Activities	-30	-56	63	-1.71	-33	-13	-15	-9.07	19	6.71
Net Cash From Continuing Investing Activities	-30	-56	63	-1.71	-33	-13	-15	-9.07	19	6.71
Purchase of Property, Leasehold Improvements and Equipment	-0.49	-0.61	-0.06	-0.05	-0.07	-0.99	-0.08	-0.29	-0.22	-0.37
Purchase of Investment Securities	-44	-86	4.94	-45	-42	-65	-38	-16	3.46	-6.01
Sale and/or Maturity of Investments	15	22	58	43	9.05	53	24	6.84	16	13
Net Cash From Financing Activities	-21	-143	-132	-38	5.25	6.41	-9.10	33	-61	-23
Net Cash From Continuing Financing Activities	-21	-143	-132	-38	5.25	6.41	-9.10	33	-61	-23
Net Change in Deposits	-28	-137	-143	-92	-12	-90	-27	3.36	-47	1.18
Issuance of Debt	13	0.31	25	35	40	90	60	-	-	-41
Issuance of Common Equity	0.17	-0.31	0.19	0.19	0.17	0.18	-0.23	0.19	0.24	0.24
Repayment of Debt	-0.60	-3.05	-12	21	-19	8.85	-40	32	-11	19
Payment of Dividends	-2.21	-2.38	-2.38	-2.39	-2.38	-2.55	-2.55	-2.72	-2.72	-2.72
Cash Interest Paid	0.86	0.85	0.75	1.06	1.92	3.44	5.32	5.56	5.96	6.25
Cash Income Taxes Paid	1.95	2.83	0.00	4.80	2.55	2.68	0.00	1.50	2.68	2.45

This table presents ACNB's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2022	2023	2024
Total Assets	2,526	2,419	2,395
Cash and Due from Banks	40	21	16
Interest Bearing Deposits at Other Banks	128	45	31
Trading Account Securities	620	518	460
Loans and Leases, Net of Allowance	-18	1,608	1,666
Loans and Leases	-	1,628	1,683
Allowance for Loan and Lease Losses	18	20	17
Premises and Equipment, Net	27	26	25
Goodwill	44	44	44
Intangible Assets	10	9.08	7.84
Other Assets	1,652	148	145
Total Liabilities & Shareholders' Equity	2,526	2,419	2,395
Total Liabilities	2,280	2,141	2,092
Non-Interest Bearing Deposits	595	500	452
Interest Bearing Deposits	1,604	1,361	1,341
Short-Term Debt	42	57	16
Long-Term Debt	21	195	255
Other Long-Term Liabilities	19	27	28
Total Equity & Noncontrolling Interests	245	277	303
Total Preferred & Common Equity	245	277	303
Preferred Stock	0.00	0.00	0.00
Total Common Equity	245	277	303
Common Stock	118	120	122
Retained Earnings	194	213	235
Treasury Stock	-8.93	-11	-11
Accumulated Other Comprehensive Income / (Loss)	-58	-45	-42

This table presents ACNB's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q1 2023	Q2 2023	Q3 2023	Q1 2024	Q2 2024	Q3 2024
Total Assets	2,654	2,411	2,378	2,389	2,414	2,458	2,421
Cash and Due from Banks	25	25	25	23	17	27	25
Interest Bearing Deposits at Other Banks	332	89	59	41	36	60	33
Trading Account Securities	572	568	518	501	491	486	485
Loans and Leases, Net of Allowance	0.00	0.00	0.00	0.00	1,645	1,662	1,660
Loans and Leases	-	-	-	-	1,665	1,680	1,677
Allowance for Loan and Lease Losses	-	-	-	-	20	17	17
Premises and Equipment, Net	27	27	26	26	26	26	26
Goodwill	44	44	44	44	44	44	44
Intangible Assets	11	9.97	9.61	9.43	8.76	8.45	8.14
Other Assets	1,643	1,648	1,696	1,744	147	145	140
Total Liabilities & Shareholders' Equity	2,654	2,411	2,378	2,389	2,414	2,458	2,421
Total Liabilities	2,422	2,155	2,121	2,133	2,134	2,168	2,114
Non-Interest Bearing Deposits	589	594	570	566	500	480	464
Interest Bearing Deposits	1,747	1,461	1,394	1,386	1,336	1,359	1,328
Short-Term Debt	42	30	52	33	17	49	38
Long-Term Debt	24	46	81	120	255	255	255
Other Long-Term Liabilities	20	23	25	28	27	26	30
Total Equity & Noncontrolling Interests	232	256	257	256	280	289	307
Total Preferred & Common Equity	232	256	257	256	280	289	307
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	232	256	257	256	280	289	307
Common Stock	118	119	119	119	120	121	121
Retained Earnings	186	198	205	212	218	226	231
Treasury Stock	-8.93	-8.96	-8.96	-11	-11	-11	-11
Accumulated Other Comprehensive Income / (Loss)	-63	-52	-58	-65	-47	-46	-34

This table displays calculated financial ratios and metrics derived from ACNB's official financial filings.

Metric	2022	2023	2024
Growth Metrics	-	-	-
Revenue Growth	11.93%	1.46%	1.48%
EBITDA Growth	26.98%	-13.76%	2.85%
EBIT Growth	28.36%	-11.35%	1.43%
NOPAT Growth	28.45%	-11.37%	0.50%
Net Income Growth	28.45%	-11.37%	0.50%
EPS Growth	0.00%	-10.60%	0.54%
Operating Cash Flow Growth	-6.94%	3.57%	-2.02%
Free Cash Flow Firm Growth	93.82%	-372.25%	93.18%
Invested Capital Growth	-9.95%	71.96%	8.46%
Revenue Q/Q Growth	6.57%	-6.16%	4.29%
EBITDA Q/Q Growth	20.11%	-17.37%	8.62%
EBIT Q/Q Growth	19.62%	-16.81%	9.23%
NOPAT Q/Q Growth	18.98%	-16.15%	8.51%
Net Income Q/Q Growth	18.98%	-16.15%	8.51%
EPS Q/Q Growth	0.00%	-16.44%	8.75%
Operating Cash Flow Q/Q Growth	3.75%	-2.68%	-6.81%
Free Cash Flow Firm Q/Q Growth	-20.83%	-159.58%	91.98%
Invested Capital Q/Q Growth	3.33%	29.49%	-4.24%
Profitability Metrics	-	-	-
EBITDA Margin	48.37%	41.12%	41.68%
EBIT Margin	42.72%	37.32%	37.31%
Profit (Net Income) Margin	33.97%	29.68%	29.39%
Tax Burden Percent	79.54%	79.52%	78.79%
Interest Burden Percent	100.00%	100.00%	100.00%
Effective Tax Rate	20.46%	20.48%	21.21%
Return on Invested Capital (ROIC)	11.00%	7.57%	5.77%
ROIC Less NNEP Spread (ROIC-NNEP)	11.00%	7.57%	5.77%
Return on Net Nonoperating Assets (RNNOA)	2.83%	4.56%	5.20%
Return on Equity (ROE)	13.83%	12.13%	10.97%
Cash Return on Invested Capital (CROIC)	21.47%	-45.35%	-2.35%
Operating Return on Assets (OROA)	1.69%	1.61%	1.68%
Return on Assets (ROA)	1.35%	1.28%	1.32%
Return on Common Equity (ROCE)	13.83%	12.13%	10.97%
Return on Equity Simple (ROE_SIMPLE)	14.59%	11.42%	10.50%
Net Operating Profit after Tax (NOPAT)	36	32	32
NOPAT Margin	33.97%	29.68%	29.39%
Net Nonoperating Expense Percent (NNEP)	0.00%	0.00%	0.00%
SG&A Expenses to Revenue	44.35%	48.10%	50.22%
Operating Expenses to Revenue	57.28%	61.89%	65.24%
Earnings before Interest and Taxes (EBIT)	45	40	40
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	51	44	45
Valuation Ratios	-	-	-
Price to Book Value (P/BV)	1.28	1.32	1.11
Price to Tangible Book Value (P/TBV)	1.65	1.63	1.34
Price to Revenue (P/Rev)	2.99	3.42	3.12
Price to Earnings (P/E)	8.80	11.54	10.61
Dividend Yield	2.87%	2.65%	3.19%
Earnings Yield	11.36%	8.67%	9.43%
Enterprise Value to Invested Capital (EV/IC)	0.68	1.04	0.98
Enterprise Value to Revenue (EV/Rev)	1.99	5.17	5.18
Enterprise Value to EBITDA (EV/EBITDA)	4.11	12.57	12.44
Enterprise Value to EBIT (EV/EBIT)	4.66	13.85	13.90
Enterprise Value to NOPAT (EV/NOPAT)	5.86	17.41	17.64
Enterprise Value to Operating Cash Flow (EV/OCF)	5.34	13.59	14.12
Enterprise Value to Free Cash Flow (EV/FCFF)	3.00	0.00	0.00
Leverage & Solvency	-	-	-
Debt to Equity	0.26	0.91	0.89
Long-Term Debt to Equity	0.09	0.70	0.84
Financial Leverage	0.26	0.60	0.90
Leverage Ratio	10.27	9.46	8.29
Compound Leverage Factor	10.27	9.46	8.29
Debt to Total Capital	20.44%	47.61%	47.20%
Short-Term Debt to Total Capital	13.62%	10.74%	2.76%
Long-Term Debt to Total Capital	6.82%	36.87%	44.45%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%
Common Equity to Total Capital	79.56%	52.39%	52.80%
Debt to EBITDA	1.24	5.74	6.01
Net Debt to EBITDA	-2.07	4.24	4.96
Long-Term Debt to EBITDA	0.41	4.45	5.65
Debt to NOPAT	1.76	7.96	8.51
Net Debt to NOPAT	-2.94	5.88	7.03
Long-Term Debt to NOPAT	0.59	6.16	8.02
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-
Cash Flow Metrics	-	-	-
Free Cash Flow to Firm (FCFF)	70	-190	-13
Operating Cash Flow to CapEx	5,459.75%	3,476.20%	4,143.96%
Free Cash Flow to Firm to Interest Expense	19.25	-22.83	-0.54
Operating Cash Flow to Interest Expense	10.82	4.88	1.67
Operating Cash Flow Less CapEx to Interest Expense	10.62	4.74	1.63
Efficiency Ratios	-	-	-
Asset Turnover	0.04	0.04	0.05
Fixed Asset Turnover	3.63	4.00	4.19
Capital & Investment Metrics	-	-	-
Invested Capital	308	530	574
Invested Capital Turnover	0.32	0.25	0.20
Increase / (Decrease) in Invested Capital	-34	222	45
Enterprise Value (EV)	209	552	562
Market Capitalization	315	366	338
Book Value per Share	$28.79	$32.61	$35.48
Tangible Book Value per Share	$22.39	$26.35	$29.39
Total Capital	308	530	574
Total Debt	63	252	271
Total Long-Term Debt	21	195	255
Net Debt	-105	186	224
Capital Expenditures (CapEx)	0.72	1.17	0.96
Net Nonoperating Expense (NNE)	0.00	0.00	0.00
Net Nonoperating Obligations (NNO)	63	252	271
Total Depreciation and Amortization (D&A)	5.95	4.05	4.74
Earnings Adjustments	-	-	-
Adjusted Basic Earnings per Share	$4.15	$3.72	$3.75
Adjusted Weighted Average Basic Shares Outstanding	8.51M	8.51M	8.50M
Adjusted Diluted Earnings per Share	$0.00	$3.71	$3.73
Adjusted Weighted Average Diluted Shares Outstanding	8.51M	8.51M	8.54M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	8.51M	8.51M	10.54M
Normalized Net Operating Profit after Tax (NOPAT)	36	32	33
Normalized NOPAT Margin	33.97%	29.68%	30.88%
Pre Tax Income Margin	42.72%	37.32%	37.31%
Debt Service Ratios	-	-	-
EBIT to Interest Expense	12.40	4.79	1.69
NOPAT to Interest Expense	9.87	3.81	1.34
EBIT Less CapEx to Interest Expense	12.21	4.65	1.65
NOPAT Less CapEx to Interest Expense	9.67	3.67	1.29
Payout Ratios	-	-	-
Dividend Payout Ratio	25.50%	30.62%	33.64%
Augmented Payout Ratio	44.19%	37.01%	34.42%

This table displays calculated financial ratios and metrics derived from ACNB's official financial filings.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	21.89%	28.23%	30.51%	8.90%	-1.15%	-23.78%	-6.47%	-2.81%	-0.95%	19.82%
EBITDA Growth	29.13%	132.05%	23.31%	14.13%	-13.29%	-61.63%	-23.31%	15.42%	-11.86%	62.38%
EBIT Growth	40.34%	135.86%	38.77%	10.86%	-10.90%	-62.92%	-24.72%	18.20%	-19.07%	71.98%
NOPAT Growth	40.27%	126.90%	36.73%	10.36%	-12.40%	-59.83%	-24.99%	18.43%	-20.35%	60.97%
Net Income Growth	40.27%	126.90%	36.73%	10.36%	-12.40%	-59.83%	-24.99%	18.43%	-20.35%	60.97%
EPS Growth	0.00%	0.00%	39.47%	13.13%	-11.67%	-60.83%	-24.53%	17.86%	-20.75%	63.83%
Operating Cash Flow Growth	51.02%	17.05%	108.34%	3.25%	-42.43%	-11.48%	-27.49%	1.59%	80.26%	-33.74%
Free Cash Flow Firm Growth	284.92%	249.28%	-115.32%	-235.36%	-248.99%	-591.97%	-3,007.23%	-141.90%	-80.16%	82.44%
Invested Capital Growth	-16.31%	-9.95%	5.03%	29.65%	37.23%	71.96%	66.36%	52.30%	46.65%	8.46%
Revenue Q/Q Growth	9.62%	3.88%	-4.73%	0.38%	-0.50%	-19.90%	16.90%	4.31%	1.40%	-3.10%
EBITDA Q/Q Growth	18.00%	8.11%	-14.85%	5.07%	-10.35%	-52.16%	72.57%	58.12%	-31.53%	-11.87%
EBIT Q/Q Growth	20.00%	-1.92%	-10.76%	5.55%	-3.55%	-59.18%	84.23%	65.72%	-33.96%	-13.26%
NOPAT Q/Q Growth	19.63%	-1.21%	-11.53%	5.55%	-5.04%	-54.70%	65.19%	66.65%	-36.13%	-8.45%
Net Income Q/Q Growth	19.63%	-1.21%	-11.53%	5.55%	-5.04%	-54.70%	65.19%	66.65%	-36.13%	-8.45%
EPS Q/Q Growth	21.21%	0.00%	-11.67%	5.66%	-5.36%	-55.66%	70.21%	65.00%	-36.36%	-8.33%
Operating Cash Flow Q/Q Growth	41.13%	-25.51%	53.36%	-35.96%	-21.31%	14.54%	25.63%	-10.28%	39.63%	-57.90%
Free Cash Flow Firm Q/Q Growth	16.31%	-35.36%	-115.55%	-1,057.92%	-28.03%	-113.44%	1.80%	9.86%	4.65%	79.19%
Invested Capital Q/Q Growth	-0.86%	3.33%	7.84%	17.35%	4.94%	29.49%	4.32%	7.44%	1.05%	-4.24%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
EBITDA Margin	48.82%	50.81%	45.41%	47.53%	42.83%	25.58%	37.24%	56.45%	38.11%	34.66%
EBIT Margin	46.00%	43.43%	40.68%	42.77%	41.46%	21.13%	32.74%	52.02%	33.88%	30.33%
Profit (Net Income) Margin	36.39%	34.61%	32.14%	33.79%	32.25%	18.24%	25.77%	41.18%	25.94%	24.50%
Tax Burden Percent	79.12%	79.69%	79.00%	79.00%	77.78%	86.33%	79.38%	79.16%	76.56%	80.09%
Interest Burden Percent	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	99.16%	100.00%	100.00%	100.88%
Effective Tax Rate	20.88%	20.31%	21.00%	21.00%	22.22%	13.67%	20.62%	20.84%	23.44%	19.91%
Return on Invested Capital (ROIC)	10.99%	11.21%	11.08%	11.17%	10.38%	4.65%	6.12%	8.72%	5.34%	4.81%
ROIC Less NNEP Spread (ROIC-NNEP)	10.99%	11.21%	11.08%	11.17%	10.38%	4.65%	6.12%	8.72%	5.34%	4.81%
Return on Net Nonoperating Assets (RNNOA)	3.32%	2.88%	2.96%	4.13%	4.66%	2.80%	3.98%	6.98%	4.24%	4.33%
Return on Equity (ROE)	14.31%	14.08%	14.04%	15.30%	15.04%	7.45%	10.10%	15.70%	9.58%	9.14%
Cash Return on Invested Capital (CROIC)	26.94%	21.47%	6.87%	-14.50%	-20.70%	-45.35%	-43.17%	-35.11%	-32.01%	-2.35%
Operating Return on Assets (OROA)	1.67%	1.72%	1.76%	1.93%	1.87%	0.91%	1.42%	2.24%	1.46%	1.37%
Return on Assets (ROA)	1.32%	1.37%	1.39%	1.52%	1.46%	0.79%	1.12%	1.77%	1.12%	1.10%
Return on Common Equity (ROCE)	14.31%	14.08%	14.04%	15.30%	15.04%	7.45%	10.10%	15.70%	9.58%	9.14%
Return on Equity Simple (ROE_SIMPLE)	12.93%	0.00%	14.92%	15.20%	14.78%	0.00%	10.51%	10.78%	9.57%	0.00%
Net Operating Profit after Tax (NOPAT)	10	10	9.02	9.52	9.04	4.10	6.77	11	7.20	6.60
NOPAT Margin	36.39%	34.61%	32.14%	33.79%	32.25%	18.24%	25.77%	41.18%	25.94%	24.50%
Net Nonoperating Expense Percent (NNEP)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
SG&A Expenses to Revenue	41.94%	43.47%	47.16%	44.73%	45.37%	59.00%	53.75%	47.73%	49.54%	51.04%
Operating Expenses to Revenue	54.00%	56.57%	57.99%	57.77%	58.26%	76.45%	67.26%	59.84%	65.69%	68.32%
Earnings before Interest and Taxes (EBIT)	13	13	11	12	12	4.75	8.60	14	9.41	8.16
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	14	15	13	13	12	5.75	9.78	15	11	9.33
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	1.04	1.28	1.04	1.06	1.02	1.32	1.13	1.07	1.22	1.11
Price to Tangible Book Value (P/TBV)	1.36	1.65	1.31	1.34	1.30	1.63	1.39	1.31	1.47	1.34
Price to Revenue (P/Rev)	2.45	2.99	2.37	2.39	2.30	3.42	3.02	2.97	3.59	3.12
Price to Earnings (P/E)	8.06	8.80	6.95	6.99	6.93	11.54	10.76	9.93	12.72	10.61
Dividend Yield	3.67%	2.87%	3.47%	3.43%	3.67%	2.65%	3.12%	3.31%	2.84%	3.19%
Earnings Yield	12.40%	11.36%	14.40%	14.31%	14.44%	8.67%	9.30%	10.07%	7.86%	9.43%
Enterprise Value to Invested Capital (EV/IC)	0.00	0.68	0.68	0.83	0.86	1.04	0.97	0.89	1.01	0.98
Enterprise Value to Revenue (EV/Rev)	0.00	1.99	2.03	2.82	3.09	5.17	5.11	5.07	5.85	5.18
Enterprise Value to EBITDA (EV/EBITDA)	0.00	4.11	4.27	5.85	6.61	12.57	13.10	12.27	14.63	12.44
Enterprise Value to EBIT (EV/EBIT)	0.00	4.66	4.72	6.52	7.33	13.85	14.48	13.46	16.44	13.90
Enterprise Value to NOPAT (EV/NOPAT)	0.00	5.86	5.96	8.23	9.29	17.41	18.21	16.92	20.72	17.64
Enterprise Value to Operating Cash Flow (EV/OCF)	0.00	5.34	4.84	6.81	8.41	13.59	14.69	14.40	14.25	14.12
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	3.00	10.21	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.28	0.26	0.30	0.52	0.60	0.91	0.97	1.05	0.96	0.89
Long-Term Debt to Equity	0.10	0.09	0.18	0.32	0.47	0.70	0.91	0.88	0.83	0.84
Financial Leverage	0.30	0.26	0.27	0.37	0.45	0.60	0.65	0.80	0.79	0.90
Leverage Ratio	10.85	10.27	10.08	10.04	10.33	9.46	9.01	8.85	8.55	8.29
Compound Leverage Factor	10.85	10.27	10.08	10.04	10.33	9.46	8.93	8.85	8.55	8.36
Debt to Total Capital	22.04%	20.44%	22.97%	34.05%	37.50%	47.61%	49.34%	51.26%	48.86%	47.20%
Short-Term Debt to Total Capital	13.97%	13.62%	9.12%	13.26%	8.09%	10.74%	3.13%	8.25%	6.30%	2.76%
Long-Term Debt to Total Capital	8.07%	6.82%	13.85%	20.78%	29.41%	36.87%	46.21%	43.01%	42.56%	44.45%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	77.96%	79.56%	77.03%	65.95%	62.50%	52.39%	50.66%	48.74%	51.14%	52.80%
Debt to EBITDA	1.55	1.24	1.43	2.41	2.89	5.74	6.66	7.08	7.05	6.01
Net Debt to EBITDA	-6.87	-2.07	-0.71	0.89	1.68	4.24	5.36	5.07	5.65	4.96
Long-Term Debt to EBITDA	0.57	0.41	0.86	1.47	2.26	4.45	6.24	5.94	6.14	5.65
Debt to NOPAT	2.19	1.76	2.00	3.40	4.06	7.96	9.26	9.76	9.99	8.51
Net Debt to NOPAT	-9.70	-2.94	-0.99	1.25	2.36	5.88	7.46	6.99	8.01	7.03
Long-Term Debt to NOPAT	0.80	0.59	1.20	2.07	3.18	6.16	8.67	8.19	8.70	8.02
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	68	44	-6.88	-80	-102	-218	-214	-193	-184	-38
Operating Cash Flow to CapEx	2,687.04%	1,607.93%	25,722.41%	19,904.17%	11,055.88%	866.30%	13,869.23%	3,381.88%	6,104.50%	1,529.76%
Free Cash Flow to Firm to Interest Expense	79.36	52.27	-8.41	-65.09	-40.95	-57.38	-39.70	-32.61	-29.15	-6.09
Operating Cash Flow to Interest Expense	15.15	11.50	18.26	7.81	3.02	2.27	2.01	1.64	2.15	0.91
Operating Cash Flow Less CapEx to Interest Expense	14.59	10.78	18.19	7.77	2.99	2.01	2.00	1.60	2.12	0.85
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.04	0.04	0.04	0.05	0.05	0.04	0.04	0.04	0.04	0.05
Fixed Asset Turnover	3.36	3.63	3.90	4.02	4.31	4.00	4.00	4.01	4.05	4.19
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	298	308	332	390	409	530	553	594	600	574
Invested Capital Turnover	0.30	0.32	0.34	0.33	0.32	0.25	0.24	0.21	0.21	0.20
Increase / (Decrease) in Invested Capital	-58	-34	16	89	111	222	220	204	191	45
Enterprise Value (EV)	-50	209	227	322	351	552	536	528	608	562
Market Capitalization	241	315	265	273	262	366	317	310	373	338
Book Value per Share	$27.25	$28.79	$30.05	$30.16	$29.85	$32.61	$32.91	$33.88	$35.90	$35.48
Tangible Book Value per Share	$20.81	$22.39	$23.69	$23.85	$23.59	$26.35	$26.69	$27.72	$29.77	$29.39
Total Capital	298	308	332	390	409	530	553	594	600	574
Total Debt	66	63	76	133	153	252	273	304	293	271
Total Long-Term Debt	24	21	46	81	120	195	255	255	255	255
Net Debt	-291	-105	-38	49	89	186	219	218	235	224
Capital Expenditures (CapEx)	0.49	0.61	0.06	0.05	0.07	0.99	0.08	0.29	0.22	0.37
Net Nonoperating Expense (NNE)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Nonoperating Obligations (NNO)	66	63	76	133	153	252	273	304	293	271
Total Depreciation and Amortization (D&A)	0.80	2.18	1.33	1.34	0.38	1.00	1.18	1.21	1.18	1.17
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$1.20	$1.20	$1.06	$1.12	$1.06	$0.48	$0.80	$1.32	$0.85	$0.78
Adjusted Weighted Average Basic Shares Outstanding	8.51M	8.62M	8.52M	8.56M	8.51M	8.51M	8.54M	8.55M	8.51M	8.50M
Adjusted Diluted Earnings per Share	$0.00	$1.20	$1.06	$1.12	$1.06	$0.47	$0.80	$1.32	$0.84	$0.77
Adjusted Weighted Average Diluted Shares Outstanding	8.51M	8.62M	8.52M	8.56M	8.51M	8.54M	8.54M	8.55M	8.55M	8.54M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	8.51M	8.51M	8.52M	8.56M	8.51M	8.51M	8.54M	8.55M	8.55M	10.54M
Normalized Net Operating Profit after Tax (NOPAT)	10	10	9.02	9.52	9.04	4.10	6.77	11	8.07	6.60
Normalized NOPAT Margin	36.39%	34.61%	32.14%	33.79%	32.25%	18.24%	25.77%	41.18%	29.07%	24.50%
Pre Tax Income Margin	46.00%	43.43%	40.68%	42.77%	41.46%	21.13%	32.47%	52.02%	33.88%	30.59%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	15.14	15.13	13.98	9.86	4.67	1.25	1.60	2.41	1.49	1.30
NOPAT to Interest Expense	11.98	12.06	11.04	7.79	3.63	1.08	1.26	1.91	1.14	1.05
EBIT Less CapEx to Interest Expense	14.57	14.41	13.91	9.82	4.64	0.99	1.58	2.36	1.46	1.24
NOPAT Less CapEx to Interest Expense	11.41	11.34	10.97	7.75	3.61	0.82	1.24	1.86	1.11	0.99
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	29.93%	25.50%	24.21%	23.98%	25.24%	30.62%	33.52%	32.69%	35.90%	33.64%
Augmented Payout Ratio	55.81%	44.19%	41.79%	33.72%	29.41%	37.01%	40.80%	39.57%	38.29%	34.42%

Frequently Asked Questions About ACNB's Financials

When does ACNB's financial year end?

According to the most recent income statement we have on file, ACNB's fiscal year ends in December. Their fiscal year 2024 ended on December 31, 2024.

How has ACNB's net income changed over the last 2 years?

ACNB's net income appears to be on a downward trend, with a most recent value of $31.85 million in 2024, falling from $35.75 million in 2022. The previous period was $31.69 million in 2023.

How has ACNB revenue changed over the last 2 years?

Over the last 2 years, ACNB's total revenue changed from $105.23 million in 2022 to $108.34 million in 2024, a change of 3.0%.

How much debt does ACNB have?

ACNB's total liabilities were at $2.09 billion at the end of 2024, a 2.3% decrease from 2023, and a 8.3% decrease since 2022.

How much cash does ACNB have?

In the past 2 years, ACNB's cash and equivalents has ranged from $16.35 million in 2024 to $40.07 million in 2022, and is currently $16.35 million as of their latest financial filing in 2024.

How has ACNB's book value per share changed over the last 2 years?

Over the last 2 years, ACNB's book value per share changed from 28.79 in 2022 to 35.48 in 2024, a change of 23.2%.

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This page (NASDAQ:ACNB) was last updated on 4/15/2025 by MarketBeat.com Staff

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ACNB (ACNB) Financials

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ACNB (ACNB) Financials

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