What is ACNB's purchase accounting?

ACNB (ACNB) reported purchase accounting of $871K in Q4 2025.

What does purchase accounting mean?

This represents the deferred tax liability resulting from purchase accounting adjustments, typically arising from the fair value step-up of assets acquired in a business combination. It reflects the future tax impact of the difference between the fair value of acquired assets and their historical tax basis. This is a vital metric for evaluating the tax consequences of inorganic growth strategies.

ACNB ACNB Purchase accounting

Purchase accounting at other companies

Tompkins FinancialTMP

$454K+40.6%

Camden NationalCAC

$23.58M—

OceanFirst FinancialOCFC

$1.55M-8.5%

Northwest BancsharesNWBI

$7.73M+847%

Bank of Marin BancorpBMRC

$43K-91.2%

Dime Community Bancshares DCOM

$141K-29.9%

Other financials

Income statement

See full

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

See full

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/S3×-0.1×

Profitability

See full

Net margin25.7%+7.7pp

FCF margin39.5%+20.6pp

Returns & leverage

See full

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:DeferredTaxLiabilitiesPurchaseAccounting.

The official record: ACNB’s 10-K, filed March 12, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is ACNB's purchase accounting?: ACNB (ACNB) reported purchase accounting of $871K in Q4 2025.
What does purchase accounting mean?: This represents the deferred tax liability resulting from purchase accounting adjustments, typically arising from the fair value step-up of assets acquired in a business combination. It reflects the future tax impact of the difference between the fair value of acquired assets and their historical tax basis. This is a vital metric for evaluating the tax consequences of inorganic growth strategies.