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ACNB ACNB Accretion (Amortization) of Discounts and Premiums, Investments

Accretion (Amortization) of Discounts and Premiums, Investments at other companies

Fulton Financial logo
Fulton FinancialFULT
-$190K+42.1%
Citizens & Northern logo
Citizens & NorthernCZNC
-$360K-2.9%
Home Bancorp logo
Home BancorpHBCP
$58K+207%
Northwest Bancshares logo
Northwest BancsharesNWBI
$54K+5.9%
CTB
Community Trust BancorpCTBI
-$568K+10.6%
National Bankshares logo
National BanksharesNKSH
-$236K+14.2%

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$645.69M+42.7%
Enterprise value$931.21M+27.1%
P/E11.8×-6.1×
P/S3.2×+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:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

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
Depreciation and amortization3,2543,218
Net accretion of purchase accounting adjustments(3,636)(3,727)
Provision for credit losses and reversal of unfunded commitments3584,906
Net amortization of investment securities premiums207707
Amortization of issuance costs on long-term borrowings24
Decrease (increase) in interest receivable30(72)
Decrease in interest payable(190)(911)
Mortgage loans originated for sale(111,540)(81,439)

Item 1. Consolidated Statements of Condition (Unaudited)

FAQ

What is ACNB's accretion (amortization) of discounts and premiums, investments?
ACNB (ACNB) reported accretion (amortization) of discounts and premiums, investments of -$99K in Q2 2026.
How has ACNB's accretion (amortization) of discounts and premiums, investments changed year-over-year?
ACNB's accretion (amortization) of discounts and premiums, investments increased by 69.3% year-over-year, from -$322K to -$99K.
What is the long-term trend for ACNB's accretion (amortization) of discounts and premiums, investments?
Over 2 years (2021 to 2025), ACNB's accretion (amortization) of discounts and premiums, investments has grown at a -14.5% compound annual growth rate (CAGR), from -$1.63M to -$1.19M.
What does accretion (amortization) of discounts and premiums, investments mean?
This metric captures the periodic adjustment to the carrying value of investment securities to reflect the amortization of premiums or accretion of discounts over the life of the instrument. It ensures that the effective yield of the investment portfolio is recognized in interest income over time. This is essential for understanding the true yield generated by the bank's securities portfolio.

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