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ACNB ACNB Purchase accounting

Purchase accounting at other companies

Northwest Bancshares logo
Northwest BancsharesNWBI
$7.73M+847%
Camden National logo
Camden NationalCAC
$23.58M
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Camden NationalCAC
$23.58M
Valley National Bank logo
Valley National BankVLY
$40.81M-14.9%
FRA
Franklin Financial Services CorporationFRAF
$20K0.0%
FRA
Franklin Financial Services CorporationFRAF
$20K0.0%

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:DeferredTaxLiabilitiesPurchaseAccounting.

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
Goodwill and intangible assets, net5,1231,449
Prepaid defined benefit pension plan cost4,8044,729
Right of use asset921592
Purchase accounting87125
Prepaid expenses19650
Accumulated depreciation117
Total gross deferred tax liabilities12,0326,845
Net deferred tax asset$9,183$13,957

ITEM 8 — FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

FAQ

What is ACNB's purchase accounting?
ACNB (ACNB) reported purchase accounting of $871K in Q4 2025.
What does purchase accounting mean?
Purchase accounting as reported by ACNB Corp.

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