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ACNB ACNB Recognition of operating lease right of use assets

Recognition of operating lease right of use assets at other companies

Mid Penn Bancorp logo
Mid Penn BancorpMPB
$81K-96.5%
Mid Penn Bancorp logo
Mid Penn BancorpMPB
$81K-96.5%
BRC logo
BRCBRCC
-$479.25K+76.2%
RBB Bancorp logo
RBB BancorpRBB
-$765K-1,400%
RBB Bancorp logo
RBB BancorpRBB
-$765K-1,400%
Mid Penn Bancorp logo
Mid Penn BancorpMPB
$81K-96.5%

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:RecognitionOfOperatingLeaseRightOfUseAssetsNoncash.

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)Six Months Ended June 30, 2026Six Months Ended June 30, 2025
Cash paid for interest$19,590$19,262
Cash paid for Federal income taxes7,0001,100
Cash paid for State income taxes330111
Supplemental disclosures of certain noncash activities:
Recognition of operating lease right of use assets$279$729
Recognition of operating lease liabilities279729
Premises and equipment, net transferred to assets held for sale2,346
Loans transferred to foreclosed assets held for resale and other foreclosed transactions569

Item 1. Consolidated Statements of Condition (Unaudited)

FAQ

What is ACNB's recognition of operating lease right of use assets?
ACNB (ACNB) reported recognition of operating lease right of use assets of $123K in Q2 2026.
How has ACNB's recognition of operating lease right of use assets changed year-over-year?
ACNB's recognition of operating lease right of use assets decreased by 77.5% year-over-year, from $546K to $123K.
What is the long-term trend for ACNB's recognition of operating lease right of use assets?
Over 2 years (2022 to 2024), ACNB's recognition of operating lease right of use assets has grown at a -100.0% compound annual growth rate (CAGR), from $472K to $0.
What does recognition of operating lease right of use assets mean?
Recognition of operating lease right of use assets as reported by ACNB Corp.

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