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ACNB ACNB Insurance — Provision for credit losses and unfunded commitments

Other segment segments

Banking
$447K+177%

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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 acnb:ReversalOfProvisionForCreditLossesAndUnfundedCommitments.

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
Noninterest income5,9702,991(143)8,818
Total consolidated revenues52,503
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

Item 1. Consolidated Statements of Condition (Unaudited)

FAQ

What is ACNB's insurance — provision for credit losses and unfunded commitments?
ACNB (ACNB) reported insurance — provision for credit losses and unfunded commitments of $0 in Q2 2026.
What does insurance — provision for credit losses and unfunded commitments mean?
An accounting estimate of the potential losses the insurance segment expects to incur from credit-related exposures and off-balance sheet commitments. This reflects the segment's risk management assessment regarding the collectability of its financial assets.

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