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ACNB ACNB Reversal of provision for credit losses and unfunded commitments

Reversal of provision for credit losses and unfunded commitments at other companies

FB Financial logo
FB FinancialFBK
-$798K-307%
California BanCorp logo
California BanCorpBCAL
-$381K+89.9%
Renasant logo
RenasantRNST
$3.72M+854%
California BanCorp logo
California BanCorpBCAL
-$381K+89.9%
Home Bancorp logo
Home BancorpHBCP
-$268.75K-1,114%
FB Financial logo
FB FinancialFBK
-$798K-307%

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:ReversalOfProvisionForCreditLossesAndUnfundedCommitments.

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 reversal of provision for credit losses and unfunded commitments?
ACNB (ACNB) reported reversal of provision for credit losses and unfunded commitments of -$13K in Q1 2026.
How has ACNB's reversal of provision for credit losses and unfunded commitments changed year-over-year?
ACNB's reversal of provision for credit losses and unfunded commitments increased by 97.3% year-over-year, from -$480K to -$13K.
What does reversal of provision for credit losses and unfunded commitments mean?
Represents a reduction in the allowance for credit losses or unfunded commitments, which effectively increases net income when credit conditions improve or risk assessments are revised downward. It indicates management's outlook on the credit quality of the loan portfolio and the broader economic environment.