REGULATORY MATTERS (Tables)

12 Months Ended

Dec. 31, 2025

The actual and required regulatory capital levels, leverage ratios and risk-based capital ratios as of December 31:


	Actual				For Capital Adequacy Purposes			To be Well Capitalized under Prompt Corrective Action Provisions 2
(Dollars in thousands)	Amount		Ratio		Amount 1		Ratio 1	Amount		Ratio
CORPORATION
2025
Tier 1 Leverage Capital (to average assets)	$	368,073	11.40	%	$	129,189	4.0%	N/A		N/A
Common Equity Tier 1 Capital (to risk-weighted assets)	362,697		14.74		110,738		4.5	N/A		N/A
Tier 1 Capital (to risk-weighted assets)	368,073		14.96		147,650		6.0	N/A		N/A
Total Capital (to risk-weighted assets)	406,989		16.54		196,867		8.0	N/A		N/A
2024
Tier 1 Leverage Capital (to average assets)	$	303,105	12.52	%	$	96,871	4.0%	N/A		N/A
Common Equity Tier 1 Capital (to risk-weighted assets)	297,772		16.27		82,343		4.5	N/A		N/A
Tier 1 Capital (to risk-weighted assets)	303,105		16.56		109,791		6.0	N/A		N/A
Total Capital (to risk-weighted assets)	335,949		18.36		146,388		8.0	N/A		N/A
ACNB BANK
2025
Tier 1 Leverage Capital (to average assets)	$	352,209	10.92	%	$	128,960	4.0%	$	161,200	5.0%
Common Equity Tier 1 Capital (to risk-weighted assets)	352,209		14.32		110,654		4.5	159,833		6.5
Tier 1 Capital (to risk-weighted assets)	352,209		14.32		147,539		6.0	196,718		8.0
Total Capital (to risk-weighted assets)	376,125		15.30		196,718		8.0	245,898		10.0
2024
Tier 1 Leverage Capital (to average assets)	$	290,567	12.03	%	$	96,652	4.0%	$	120,815	5.0%
Common Equity Tier 1 Capital (to risk-weighted assets)	290,567		16.03		81,565		4.5	117,816		6.5
Tier 1 Capital (to risk-weighted assets)	290,567		16.03		108,753		6.0	145,005		8.0
Total Capital (to risk-weighted assets)	308,412		17.02		145,005		8.0	181,256		10.0

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1 Amounts and ratios do not include capital conservation buffer.

2 N/A - Not applicable as “well capitalized” applies only to banks.