ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2025

Condensed Financial Information Disclosure [Abstract]

Statements of Condition

	December 31,
(In thousands)	2025		2024
ASSETS
Cash	$	24,519	$	19,826
Investment in banking subsidiary	398,302		284,416
Investment in other subsidiaries	16,751		19,331
Securities and other assets	558		191
Receivable from banking subsidiary	455		63
Total Assets	$	440,585	$	323,827
LIABILITIES AND STOCKHOLDERS’ EQUITY
Long-term borrowings	$	20,376	$	20,333
Other liabilities	235		221
Stockholders’ equity	419,974		303,273
Total Liabilities and Stockholders’ Equity	$	440,585	$	323,827

Statements of Income

	Years Ended December 31,
(In thousands)	2025		2024		2023
Dividends and interest from banking subsidiary	$	26,935	$	10,713	$	9,702
Net loss on sales of securities	—		—		(7)
Other income	11		31		41
	26,946		10,744		9,736
Expenses	1,767		2,859		1,934
	25,179		7,885		7,802
Income tax benefit	357		426		413
	25,536		8,311		8,215
Equity in undistributed earnings of subsidiaries	11,515		23,535		23,473
Net Income	$	37,051	$	31,846	$	31,688
Comprehensive Income	$	56,545	$	35,087	$	44,791

Statements of Cash Flows

	Years Ended December 31,
(In thousands)	2025		2024		2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$	37,051	$	31,846	$	31,688
Equity in undistributed earnings of subsidiaries	(11,515)		(23,535)		(23,473)
(Increase) decrease in receivable from banking subsidiary	(392)		1,292		153
Loss on sale of equity securities	—		—		(7)
Other	1,253		2,314		439
Net Cash Provided by Operating Activities	26,397		11,917		8,800
CASH FLOWS FROM INVESTING ACTIVITIES
Return on investment from subsidiary	3,200		1,800		—
Proceeds from sale of equity securities	—		—		592
Net Cash Used in Investing Activities	3,200		1,800		592
CASH FLOWS USED IN FINANCING ACTIVITIES
Dividends paid	(14,382)		(10,713)		(9,702)
Common stock repurchased	(11,164)		(249)		(2,027)
Common stock issued	642		424		721
Net Cash Used in Financing Activities	(24,904)		(10,538)		(11,008)
Net Increase (Decrease) in Cash and Cash Equivalents	4,693		3,179		(1,616)
CASH AND CASH EQUIVALENTS — BEGINNING	19,826		16,647		18,263
CASH AND CASH EQUIVALENTS — ENDING	$	24,519	$	19,826	$	16,647