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Acnb Corp. (ACNB) Fundamental Analysis & AI Grade 2026

ACNB Nasdaq State Commercial Banks PA CIK: 0000715579
Update Pending • Analysis: May 8, 2026 • SEC Data: 2026-03-31
Combined AI Grade
B
72% Confidence
NEUTRAL
C
72% Conf
A
72% Conf

📊 ACNB Key Takeaways

Revenue: $50.5M
Net Margin: 27.1%
Free Cash Flow: $24.0M
Current Ratio: N/A
Debt/Equity: 0.51x
EPS: $1.32
AI Grade: C with 72% confidence
Acnb Corp. (ACNB) receives a B fundamental grade with 72% confidence from our AI analysis based on SEC 10-K filings. With revenue of $50.5M, net profit margin of 27.1%, and return on equity (ROE) of 3.2%, Acnb Corp. demonstrates mixed fundamentals in the Finance sector. Below is our complete ACNB stock analysis for 2026.

Is Acnb Corp. (ACNB) a Good Investment?

Claude

ACNB demonstrates strong earnings growth (+16.3% YoY) and excellent cash flow generation (47.5% FCF margin), but is plagued by alarmingly low returns on equity (3.2%) and assets (0.4%), far below industry standards for financial institutions. This capital inefficiency, combined with a tight interest coverage ratio of 1.8x, suggests potential asset quality deterioration or structural operational issues that warrant caution.

ChatGPT

ACNB shows solid fundamental momentum, with double-digit revenue and net income growth alongside healthy operating profitability and strong free cash flow generation. Financial health appears sound with moderate leverage and positive returns on assets and equity, but the declining diluted EPS and thin interest coverage suggest some caution on growth quality and balance sheet flexibility.

Acnb Corp. Key Strengths (ACNB)

Claude
  • + Strong revenue growth (+17.5% YoY) and net income expansion (+16.3% YoY)
  • + Excellent free cash flow generation ($24.0M) with 47.5% FCF margin despite capital-light operations
  • + Moderate leverage with Debt/Equity ratio of 0.51x providing financial flexibility
ChatGPT
  • + Revenue and net income are growing at a healthy double-digit pace, indicating improving core earnings power
  • + Profitability is solid for a regional bank, with 24.2% operating margin, 19.3% net margin, and 1.1% ROA
  • + Free cash flow is strong at $52.57M with low capital spending requirements, supporting internal capital generation

ACNB Stock Risks: Acnb Corp. Investment Risks

Claude
  • ! Critically low ROE of 3.2% and ROA of 0.4%—substantially below banking sector norms, suggesting asset quality or credit loss issues
  • ! Tight interest coverage ratio of 1.8x leaves minimal cushion for adverse economic conditions or rate pressures
  • ! EPS declining 3.5% YoY despite 16.3% net income growth indicates shareholder dilution and potential capital structure deterioration
ChatGPT
  • ! Diluted EPS declined year over year despite higher net income, which may indicate dilution or weaker per-share earnings quality
  • ! Interest coverage of 1.2x is thin and suggests limited earnings cushion relative to interest burden
  • ! ROE of 8.8% is respectable but not especially strong, which may limit upside if profitability stalls

Key Metrics to Watch

Claude
  • * Return on Equity trend—must improve materially above 3.2% to demonstrate productive capital deployment
  • * Non-performing assets and loan loss provision rates—likely driver of depressed ROE/ROA
  • * Interest coverage ratio trajectory—critical for financial stability under stress scenarios
ChatGPT
  • * Diluted EPS trend versus net income growth
  • * Interest coverage and overall funding cost pressure

Acnb Corp. (ACNB) Financial Metrics & Key Ratios

Revenue
$50.5M
Net Income
$13.7M
EPS (Diluted)
$1.32
Free Cash Flow
$24.0M
Total Assets
$3.3B
Cash Position
$93.6M

💡 AI Analyst Insight

The 47.5% free cash flow margin provides substantial flexibility for dividends, buybacks, and strategic investments. The current ratio below 1.0x warrants monitoring of short-term liquidity.

ACNB Profit Margin, ROE & Profitability Analysis

Gross Margin N/A
Operating Margin 34.2%
Net Margin 27.1%
ROE 3.2%
ROA 0.4%
FCF Margin 47.5%

ACNB vs Finance Sector: How Acnb Corp. Compares

How Acnb Corp. compares to Finance sector averages

Net Margin
ACNB 27.1%
vs
Sector Avg 25.0%
ACNB Sector
ROE
ACNB 3.2%
vs
Sector Avg 12.0%
ACNB Sector
Current Ratio
ACNB 0.0x
vs
Sector Avg 1.2x
ACNB Sector
Debt/Equity
ACNB 0.5x
vs
Sector Avg 2.0x
ACNB Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Acnb Corp. Stock Overvalued? ACNB Valuation Analysis 2026

Based on fundamental analysis, Acnb Corp. has mixed fundamental signals relative to the Finance sector in 2026.

Return on Equity
3.2%
Sector avg: 12%
Net Profit Margin
27.1%
Sector avg: 25%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.51x
Sector avg: 2x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Acnb Corp. Balance Sheet: ACNB Debt, Cash & Liquidity

Current Ratio
N/A
Quick Ratio
N/A
Debt/Equity
0.51x
Debt/Assets
87.0%
Interest Coverage
1.78x
Long-term Debt
$215.4M

ACNB Revenue & Earnings Growth: 5-Year Financial Trend

ACNB 5-year financial data: Year 2024: Revenue $132.2M, Net Income $35.8M, EPS $4.15. Year 2025: Revenue $191.8M, Net Income $31.7M, EPS $3.71.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Acnb Corp.'s revenue has grown significantly by 45% over the 5-year period, indicating strong business expansion. The most recent EPS of $3.71 reflects profitable operations.

ACNB Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
47.5%
Free cash flow / Revenue

ACNB Quarterly Earnings & Performance

Quarterly financial performance data for Acnb Corp. including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $43.5M -$272.0K $-0.03
Q3 2025 $34.1M -$272.0K $0.84
Q2 2025 $33.3M -$272.0K $1.11
Q1 2025 $31.6M -$272.0K $-0.03

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Acnb Corp. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$24.3M
Cash generated from operations
Stock Buybacks
$3.6M
Shares repurchased (TTM)
Capital Expenditures
$334.0K
Investment in assets
Dividends Paid
$3.9M
Returned to shareholders

ACNB SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Acnb Corp. (CIK: 0000715579)

📋 Recent SEC Filings

Date Form Document Action
May 26, 2026 4 xslF345X06/wk-form4_1779818443.xml View →
May 26, 2026 4 xslF345X06/wk-form4_1779818435.xml View →
May 7, 2026 10-Q acnb-20260331.htm View →
May 6, 2026 8-K acnb-20260505.htm View →
Apr 29, 2026 8-K acnb-20260428.htm View →

Frequently Asked Questions about ACNB

What is the AI rating for ACNB?

Acnb Corp. (ACNB) has a Combined AI Grade of B from Claude (C) and ChatGPT (A) with 72% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are ACNB's key strengths?

Claude: Strong revenue growth (+17.5% YoY) and net income expansion (+16.3% YoY). Excellent free cash flow generation ($24.0M) with 47.5% FCF margin despite capital-light operations. ChatGPT: Revenue and net income are growing at a healthy double-digit pace, indicating improving core earnings power. Profitability is solid for a regional bank, with 24.2% operating margin, 19.3% net margin, and 1.1% ROA.

What are the risks of investing in ACNB?

Claude: Critically low ROE of 3.2% and ROA of 0.4%—substantially below banking sector norms, suggesting asset quality or credit loss issues. Tight interest coverage ratio of 1.8x leaves minimal cushion for adverse economic conditions or rate pressures. ChatGPT: Diluted EPS declined year over year despite higher net income, which may indicate dilution or weaker per-share earnings quality. Interest coverage of 1.2x is thin and suggests limited earnings cushion relative to interest burden.

What is ACNB's revenue and growth?

Acnb Corp. reported revenue of $50.5M.

Does ACNB pay dividends?

Acnb Corp. pays dividends, with $3.9M distributed to shareholders in the trailing twelve months.

Where can I find ACNB SEC filings?

Official SEC filings for Acnb Corp. (CIK: 0000715579) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is ACNB's EPS?

Acnb Corp. has a diluted EPS of $1.32.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is ACNB's fundamental grade?

Based on our AI fundamental analysis in June 2026, Acnb Corp. has a B grade with 72% confidence. Review the strengths and risks sections above for full context. This is not investment advice.

Is ACNB stock overvalued or undervalued?

Valuation metrics for ACNB: ROE of 3.2% (sector avg: 12%), net margin of 27.1% (sector avg: 25%). Compare these metrics with sector averages to assess valuation.

What is ACNB's AI grade for 2026?

Our dual AI analysis gives Acnb Corp. a combined B grade for 2026. Revenue is data pending, with profitability above sector average. Always conduct your own research.

What is ACNB's free cash flow?

Acnb Corp.'s operating cash flow is $24.3M, with capital expenditures of $334.0K. FCF margin is 47.5%.

How does ACNB compare to other Finance stocks?

Vs Finance sector averages: Net margin 27.1% (avg: 25%), ROE 3.2% (avg: 12%), current ratio N/A (avg: 1.2).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 8, 2026 | Data as of: 2026-03-31 | Powered by Claude AI