ACNB CORP financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data ACNB CORP files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

	FY2016	FY2017	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024	FY2025
Revenue	0.01	0.06	0.13				109	115	132	192
Selling and marketing	0.57	0.43	0.57	0.56	0.56	0.29	0.3	0.61
Interest expense	3.93	5.43	7.4	10.1	12.2	6.92	3.62	8.32	23.9	40.1
Pre-tax income	14.6	16.4	26.7	29.4	22.7	35	45	39.8	40.4	46.5
Income tax								8.16	8.57	9.4
Net income	10.9	9.79	21.7	23.7	18.4	27.8	35.8	31.7	31.8	37.1
EPS, basic	1.80	1.50	3.09	3.36	2.13	3.19	4.15	3.72	3.75	3.61
EPS, diluted	1.80	1.50	3.09	3.36	2.13	3.19	4.15	3.71	3.73	3.60
Shares, basic (weighted)	6.05	6.54	7.04	7.06	8.64	8.71	8.62	8.51	8.5	10.3
Shares, diluted (weighted)	6.05	6.54	7.04	7.06	8.64	8.71	8.62	8.54	8.54	10.3
Dividend per share	0.80	0.80	0.89	0.98	1.00	1.03	1.06	1.14	1.26	1.38

Balance sheet

	FY2016	FY2017	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024	FY2025
Cash and equivalents	18.9	34.4	40.9	114	399	710	168	66	47.3	65.6
Property, plant and equipment	18.2	26.8	26.4	25.7	33	31	27.1	26.3	25.5	30.6
Lease right-of-use assets			0	3.5	3.15	3.27	3.16	2.62	2.66	4.16
Goodwill	6.31	19.6	19.6	19.6	42.1	42.1	44.2	44.2	44.2	64.4
Intangible assets	0.69	2.57	4.41	4.43	7.27	6.1	10.3	9.08	7.84	22.4
Total assets	1,206	1,595	1,648	1,720	2,555	2,787	2,526	2,419	2,395	3,228
Short-term debt	34.6	36.9	34.6	33.4	38.5	35.2	42	56.9	15.8	64.7
Total liabilities	1,086	1,441	1,480	1,531	2,297	2,515	2,280	2,141	2,092	2,808
Total debt	74.3	94.6	83.5	66.3	53.7	34.7	21	195	255	255
Paid-in capital	10.9	37.8	38.4	39.6	94	94.7	96	97.6	99.2	180
Retained earnings	101	106	122	139	148	167	194	213	235	257
Treasury stock	-0.73	-0.73	-0.73	-0.73	-0.73	-2.25	-8.93	-11	-11.2	-22.4
Other comprehensive income	-6.02	-7.09	-9.22	-5.85	-5.64	-9.55	-58	-44.9	-41.7	-22.2
Shareholders' equity	120	154	168	190	258	272	245	277	303	420
Total equity	120	154	168	190	258	272	245	277	303	420
Total liabilities and equity	1,206	1,595	1,648	1,720	2,555	2,787	2,526	2,419	2,395	3,228
Shares outstanding	6.06	7.02	7.05	7.08	8.71	8.68	8.52	8.51	8.55	10.4

Cash flow statement

	FY2016	FY2017	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024	FY2025
Net income	10.9	9.79	21.7	23.7	18.4	27.8	35.8	31.7	31.8	37.1
Depreciation and amortization	1.46	1.76	2.11	2.08	2.39	2.28	3.8	3.36	3.03	6.74
Stock-based compensation								1	1.26	1.41
Deferred income tax	0.17	1.71	0.56	0.12	-1.04	0.24	0.92	2.38	0.78	3.63
Cash from operations	12.1	17	29.5	25.7	25.5	42.1	39.2	40.6	39.8	53.6
Capital expenditures	-2.34	-1.76	-1.74	-1.42	-1.05	-1.58	-1.81	-1.17	-0.96	-1.08
Acquisitions	0	6.44	0	0	35.3	0		0	0	36.2
Purchases of investments			-39.1	-44.8	-218	-217	-284	-48.8	0	-183
Sales and maturities of investments	30.4	34.4	17.9	19.2	96.5	105	58.6	32.6	44.7	57.5
Cash from investing	-59.4	-52	-53.6	8.02	-115	60.5	-332	15.4	2.43	64.6
Debt issued	16	29.6	17.7	7	0	15	1.5	175	60	0
Debt repaid			-28.8	-24.2	-22	-34	-15.2	0	0	-40.2
Stock issued	0.56	0.48	0.54	0.89	0.82	0.06	0.71	0.72	0.42	0.64
Share buybacks					0	-1.52	-6.68	-2.03	-0.25	-11.2
Dividends paid	-4.84	-5.23	-6.26	-6.92	-8.69	-8.97	-9.12	-9.7	-10.7	-14.4
Cash from financing	47.5	50.5	30.5	39.7	374	208	-249	-158	-60.9	-99.9
Net change in cash	0.17	15.5	6.46	73.5	285	311	-542	-102	-18.7	18.4
Free cash flow	9.78	15.3	27.8	24.3	24.4	40.6	37.4	39.4	38.8	52.6
Interest paid	3.91	5.11	7.2	8.83	13.6	8.24	3.68	7.16	23.1	39.5
Income taxes paid	4.35	3.85	4.6	5.2	5.9	7.4	7.23	10	6.63

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $63.73 on September 25, 2026.

Profitability

Metric	Value	How it is calculated
Pre-tax margin	34.1%	Pre-tax income / revenue.
Net margin	27.1%	Net income / revenue.
FCF margin	29.2%	Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin	30.0%	Cash from operations / revenue.
Return on equity (ROE)	12.9%	Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)	1.6%	Net income / average total assets.
Capex / revenue	0.7%	Capital expenditures / revenue.
D&A / revenue	3.4%	Depreciation and amortization / revenue.

Growth

Metric	Value	How it is calculated
Revenue growth, 1y	45.1%	Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y	20.8%	Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income growth, 1y	16.3%	Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y	1.2%	Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income CAGR, 5y	15.0%	Compound annual growth of net income over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
EPS growth, 1y	-3.5%	EPS vs the same period a year earlier. Only from a positive base.
EPS CAGR, 3y	-4.6%	Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EPS CAGR, 5y	11.1%	Compound annual growth of eps over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating cash flow growth, 1y	34.8%	Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y	11.0%	Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow CAGR, 5y	16.1%	Compound annual growth of operating cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Free cash flow growth, 1y	35.4%	Free cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow CAGR, 3y	12.0%	Compound annual growth of free cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Free cash flow CAGR, 5y	16.6%	Compound annual growth of free cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Dividend per share growth, 1y	9.5%	Dividend per share vs the same period a year earlier. Only from a positive base.
Dividend per share CAGR, 3y	9.2%	Compound annual growth of dividend per share over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Dividend per share CAGR, 5y	6.7%	Compound annual growth of dividend per share over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y	38.5%	Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y	19.7%	Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y	10.2%	Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y	34.8%	Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y	8.5%	Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y	4.8%	Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y	20.5%	Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y	6.1%	Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y	3.6%	Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

Metric	Value	How it is calculated
Debt / equity	0.51x	Total debt / shareholders' equity. Not shown when equity is negative.
Debt / assets	6.5%	Total debt / total assets.
Liabilities / assets	87.2%	Total liabilities / total assets.
Net debt	$133.0M	Total debt - cash - short-term investments. Negative means more cash than debt.
Goodwill and intangibles / assets	2.6%	(Goodwill + intangible assets) / total assets.
Tangible book value	$338.5M	Shareholders' equity - goodwill - intangible assets.

Efficiency

Metric	Value	How it is calculated
Asset turnover	0.06x	Revenue / average total assets.
Fixed asset turnover	7.19x	Revenue / average property, plant and equipment.
FCF conversion	107.7%	Free cash flow / net income, when net income is positive.
Capex / operating cash flow	2.4%	Capital expenditures / cash from operations, when that is positive.

Per share

Metric	Value	How it is calculated
EPS, diluted	$5.35	Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share	$19.69	Revenue / diluted weighted shares.
FCF per share	$5.76	Free cash flow / diluted weighted shares.
Operating cash flow per share	$5.90	Cash from operations / diluted weighted shares.
Book value per share	$41.62	Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share	$33.28	Tangible book value / shares outstanding.
Cash per share	$8.05	(Cash + short-term investments) / shares outstanding.
Payout ratio	37.9%	Dividends paid / net income, when net income is positive.
Dividends / FCF	35.2%	Dividends paid / free cash flow, when free cash flow is positive.
Buybacks / FCF	30.5%	Share buybacks / free cash flow, when free cash flow is positive.

Valuation

Metric	Value	How it is calculated
Market cap	$648.1M	Share price x shares outstanding.
Enterprise value	$781.2M	Market cap + total debt - cash - short-term investments.
P/E	11.9x	Market cap / net income. Only when net income is positive.
P/S	3.22x	Market cap / revenue.
P/B	1.53x	Market cap / shareholders' equity. Only when equity is positive.
Price / tangible book	1.91x	Market cap / tangible book value, when positive.
P/FCF	11.0x	Market cap / free cash flow. Only when free cash flow is positive.
P/OCF	10.8x	Market cap / cash from operations, when positive.
EV/Sales	3.88x	Enterprise value / revenue.
EV/FCF	13.3x	Enterprise value / free cash flow, when both are positive.
FCF yield	9.1%	Free cash flow / market cap.
Earnings yield	8.4%	Net income / market cap (the inverse of P/E).
Dividend yield	3.2%	Dividends paid over the period / market cap.
Shareholder yield	6.0%	(Dividends paid + share buybacks) / market cap.

What was ACNB CORP's revenue in fiscal 2025?

ACNB CORP reported revenue of $191.8M for fiscal 2025, 45.1% higher than the year before.

Was ACNB CORP profitable in fiscal 2025?

Yes. Net income was $37.1M, a net margin of 19.3%.

How much free cash flow did ACNB CORP generate in fiscal 2025?

Cash from operations of $53.6M minus capital expenditures of $1.1M left free cash flow of $52.6M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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