XML 46 R30.htm IDEA: XBRL DOCUMENT v3.25.4
Stock-Based Compensation
 12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
STOCK-BASED COMPENSATION STOCK-BASED COMPENSATION
The Corporation grants equity awards to employees in the form of restricted stock awards under its ACNB Corporation 2018 Omnibus Stock Incentive Plan. The fair value of equity awards granted to employees is recognized as compensation expense over the vesting period of the stock issued.
The following table presents compensation expense and the related tax benefits for equity awards recognized in the Consolidated Statements of Income:
(In thousands)202520242023
Compensation Expense$1,411 $1,263 $1,004 
Tax benefit(313)(286)(228)
Total stock-based compensation, net of tax$1,098 $977 $776 
The following table presents information about nonvested restricted stock awards granted under the Omnibus Plan for the year ended December 31, 2025:
SharesWeighted Average Grant Date Fair Value
Balance at January 138,438 $34.06 
Granted36,887 41.28 
Vested(38,476)35.98 
Forfeited(2,355)40.02 
Balance at December 3134,494 $39.23 
As of December 31, 2025, there was $252 thousand of total unrecognized compensation (pre-tax) related to restricted stock awards that will be recognized as compensation expense over a weighted average period of one year.