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ACNB ACNB Net accretion of purchase accounting adjustments

Net accretion of purchase accounting adjustments at other companies

Business First Bancshares logo
Business First BancsharesBFST
$73K+114%
Bank First Corporation logo
Bank First CorporationBFC
-$3.66M-260%
Alerus Financial Corporation logo
Alerus Financial CorporationALRS
-$3.02M+40.5%
Bar Harbor Bankshares logo
Bar Harbor BanksharesBHB
$780K
QCR Holdings logo
QCR HoldingsQCRH
$891K+384%
Shore Bancshares logo
Shore BancsharesSHBI
$4.26M+35.2%

Other financials

Income statement

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Revenue$50.5M+16.2%
Net income$13.7M+5,138%
EPS (diluted)$1.32+4,500%

Balance sheet

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Cash & equivalents$93.6M-24.2%
Total debt$323.6M-16.0%
Total equity$425.5M+10.0%
Total assets$3.3B0.0%

Cash flow

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Operating cash flow$24.3M+1,903%
CapEx$334.0K-49.3%
Free cash flow$24.0M+1,295%

Valuation

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Market cap$596.28M+37.9%
Enterprise value$826.21M+19.0%
P/E11.7×-5.7×
P/S-0.1×

Profitability

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Net margin25.7%+7.7pp
FCF margin39.5%+20.6pp

Returns & leverage

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Return on equity12.6%+5.1pp
Debt / equity0.8×-0.2×

Where this comes from

Reported directly by ACNB in its filing.

Tagged under the XBRL concept acnb:NetAmortizationOfPurchaseAccountingAdjustments.

The official record: ACNB’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is ACNB's net accretion of purchase accounting adjustments?
ACNB (ACNB) reported net accretion of purchase accounting adjustments of -$1.88M in Q1 2026.
How has ACNB's net accretion of purchase accounting adjustments changed year-over-year?
ACNB's net accretion of purchase accounting adjustments decreased by 22.5% year-over-year, from -$1.53M to -$1.88M.
What does net accretion of purchase accounting adjustments mean?
This reflects the net impact of amortizing fair value adjustments recorded during business combinations, such as the accretion of discounts or amortization of premiums on acquired loans and deposits. It is a non-cash adjustment that reconciles the difference between the book value and fair value of acquired assets and liabilities. Investors analyze this to understand the underlying earnings power of the bank after accounting for acquisition-related accounting entries.