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ACNB ACNB Allowance for credit losses

Allowance for credit losses at other companies

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ACNB logo
ACNBACNB
$5.25M+34.2%

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$663.38M+51.6%
Enterprise value$948.91M+32.2%
P/E12.2×-5.2×
P/S3.3×+0.6×

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:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses.

The source filing: ACNB’s 10-K, filed March 12, 2026.

Filed
Mar 12, 2026, 4:08 PM EDT
Fiscal year
FY2025
Accession
0001628280-26-017229
(In thousands)20252024
Deferred tax assets:
Investment securities available for sale$5,595$11,178
Allowance for credit losses5,2463,909
Purchase accounting4,173
Accrued deferred compensation1,7601,436
Deferred director fees1,1761,153
Lease liability986592
Defined benefit pension plan7501,031

ITEM 8 — FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

FAQ

What is ACNB's allowance for credit losses?
ACNB (ACNB) reported allowance for credit losses of $5.25M in Q4 2025.
How has ACNB's allowance for credit losses changed year-over-year?
ACNB's allowance for credit losses increased by 34.2% year-over-year, from $3.91M to $5.25M.
What is the long-term trend for ACNB's allowance for credit losses?
Over 5 years (2020 to 2025), ACNB's allowance for credit losses has grown at a 3.7% compound annual growth rate (CAGR), from $4.37M to $5.25M.
What does allowance for credit losses mean?
Allowance for credit losses as reported by ACNB Corp.

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