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ACNB ACNB Banking — Salaries and employee benefits

Other segment segments

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$1.69M+7.7%

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Other financials

Income statement

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Revenue$52.5M+4.5%
Net income$15.2M+30.6%
EPS (diluted)$1.49+34.2%

Balance sheet

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Cash & equivalents$81.8M-20.6%
Total debt$367.4M-4.2%
Total equity$423.3M+7.1%
Total assets$3.3B+1.8%

Cash flow

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Operating cash flow$24.3M+1,903%
CapEx$516.0K
Free cash flow$24.0M+1,295%

Valuation

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Market cap$654.74M+44.7%
Enterprise value$940.27M+28.3%
P/E12×-6.0×
P/S3.3×+0.4×

Profitability

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Net margin27.1%+11.5pp
FCF margin39.5%+20.6pp

Returns & leverage

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Return on equity13.3%+6.0pp
Debt / equity0.9×-0.1×

Where this comes from

Reported directly by ACNB in its filing.

Tagged under the XBRL concept us-gaap:LaborAndRelatedExpense.

The source filing: ACNB’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 2:02 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-054143
(In thousands) / Three Months Ended June 30, 2026BankingInsuranceOther1Consolidated
Interest expense9,3473369,683
Provision for credit losses and unfunded commitments447447
Depreciation and amortization expense1,4011881,589
Salaries and employee benefits11,9581,69311013,761
Other noninterest expense27,2753831177,775
Income (loss) before income taxes19,241727(720)19,248
Income tax expense (benefit)3,981205(152)4,034
Net income (loss)$15,260$522$(568)$15,214

Item 1. Consolidated Statements of Condition (Unaudited)

FAQ

What is ACNB's banking — salaries and employee benefits?
ACNB (ACNB) reported banking — salaries and employee benefits of $11.96M in Q2 2026.
How has ACNB's banking — salaries and employee benefits changed year-over-year?
ACNB's banking — salaries and employee benefits decreased by 0.5% year-over-year, from $12.02M to $11.96M.
What is the long-term trend for ACNB's banking — salaries and employee benefits?
Over 3 years (2022 to 2025), ACNB's banking — salaries and employee benefits has grown at a 14.5% compound annual growth rate (CAGR), from $30.94M to $46.49M.
What does banking — salaries and employee benefits mean?
Includes all compensation-related costs for staff within the banking segment, such as base salaries, bonuses, and retirement benefits. This metric is a key component of operating expenses and reflects the human capital investment required to support banking operations.

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