v3.26.1
Segment Reporting
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
The Corporation has two reporting segments, the Bank and ACNB Insurance Services.
Segment information as of and for the periods listed below is as follows:
(In thousands)BankingInsurance
Other1
Consolidated
Three Months Ended June 30, 2026
Interest and dividend income$43,699 $— $(14)$43,685 
Noninterest income5,970 2,991 (143)8,818 
Total consolidated revenues52,503 
Interest expense9,347 — 3369,683 
Provision for credit losses and unfunded commitments447 — — 447 
Depreciation and amortization expense1,401 188 — 1,589 
Salaries and employee benefits11,958 1,693 11013,761 
Other noninterest expense2
7,275 383 1177,775 
Income (loss) before income taxes19,241 727 (720)19,248 
Income tax expense (benefit) 3,981 205 (152)4,034 
Net income (loss)$15,260 $522 $(568)$15,214 
Total assets$3,303,705 $19,556 $(4,398)$3,318,863 
Goodwill$56,064 $8,385 $— $64,449 
Capital expenditures$516 $— $— $516 
Three Months Ended June 30, 2025
Interest and dividend income$41,576 $1 $(1)$41,576 
Noninterest income5,775 2,908 (1)8,682 
Total consolidated revenues50,258 
Interest expense10,316 — 24810,564 
Reversal of provision for credit losses and unfunded commitments
(582)— — (582)
Depreciation and amortization expense1,583 190 — 1,773 
Salaries and employee benefits12,020 1,572 10113,693 
Other noninterest expense2
9,385 419 969,900 
Income (loss) before income taxes14,629 728 (447)14,910 
Income tax (benefit) expense 3,167 189 (94)3,262 
Net income (loss)$11,462 $539 $(353)$11,648 
Total assets$3,242,501 $22,693 $(5,666)$3,259,528 
Goodwill$56,064 $8,385 $— $64,449 
Net capital expenditures$(199)$14 $— $(185)
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1Includes the holding company and intercompany eliminations, including the intersegment elimination of interest income and interest expense.
2Other noninterest expense for Banking includes equipment, net occupancy, professional services, other tax, FDIC and regulatory and merger-related expenses.
Other noninterest expense for Insurance includes equipment, net occupancy and professional services expenses.
(In thousands)BankingInsurance
Other1
Consolidated
Six Months Ended June 30, 2026
Interest and dividend income$85,917 $1 $(1)$85,917 
Noninterest income11,940 5,296 (144)17,092 
Total consolidated revenues103,009 
Interest expense18,784 — 616 19,400 
Provision for credit losses and unfunded commitments358 — — 358 
Depreciation and amortization expense2,878 376 — 3,254 
Salaries and employee benefits24,176 3,392 220 27,788 
Other noninterest expense2
14,633 781 284 15,698 
Income (loss) before income taxes37,028 748 (1,265)36,511 
Income tax expense (benefit)7,652 208 (266)7,594 
Net income (loss)$29,376 $540 $(999)$28,917 
Total assets$3,303,705 $19,556 $(4,398)$3,318,863 
Goodwill$56,064 $8,385 $— $64,449 
Capital expenditures$850 $— $— $850 
Six Months Ended June 30, 2025
Interest and dividend income$77,866 $2 $(2)$77,866 
Noninterest income10,800 5,055 11 15,866 
Total consolidated revenues93,732 
Interest expense19,267 — 49719,764 
Provision for credit losses and unfunded commitments4,906 — — 4,906 
Depreciation and amortization expense2,833 385 — 3,218 
Salaries and employee benefits23,318 3,034 20226,554 
Other noninterest expense2
23,949 755 22524,929 
Income (loss) before income taxes14,393 883 (915)14,361 
Income tax expense (benefit)2,940 231 (186)2,985 
Net income (loss)$11,453 $652 $(729)$11,376 
Total assets$3,242,501 $22,693 $(5,666)$3,259,528 
Goodwill$56,064 $8,385 $— $64,449 
Capital expenditures$455 $19 $— $474