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ACNBACNB Corporation
$59.24$605M
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  4. Financial Ratios

ACNB Corporation (ACNB) Financial Ratios

Latest Ratios: P/E Ratio 16.5x · EV/EBITDA 17.2x · ROE 10.2%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ACNB Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$605M$498M$340M$382M$339M$273M$216M$267M$276M$193M$189M
Enterprise Value$913M$806M$567M$571M$237M$-364356115$-88030000$257M$353M$290M$279M
P/E Ratio →16.4613.4310.6812.069.599.8111.7411.2612.7019.7017.36
P/S Ratio3.552.922.573.333.132.702.053.043.432.933.55
P/B Ratio1.451.181.121.381.381.000.841.411.641.261.58
P/FCF11.519.468.769.699.076.728.8410.999.9312.6819.34
P/OCF11.289.278.559.418.656.478.4810.389.3511.3715.60

P/E links to full P/E history page with 30-year chart

ACNB EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—4.734.294.982.19-3.61-0.842.934.394.405.24
EV / EBITDA17.1715.1513.0413.214.86-9.47-3.348.0111.9515.5216.98
EV / EBIT19.6617.3514.0214.335.27-10.40-3.888.7413.2317.6919.06
EV / FCF—15.3314.6014.486.34-8.99-3.6010.5612.7119.0428.54

ACNB Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin73.7%73.7%84.0%92.0%96.7%93.1%79.7%87.8%88.8%91.8%92.6%
Operating Margin27.3%27.3%30.6%34.7%41.5%34.7%21.5%33.5%33.2%24.9%27.5%
Net Profit Margin21.7%21.7%24.1%27.6%33.0%27.6%17.5%27.0%27.0%14.8%20.4%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE10.2%10.2%11.0%12.1%13.8%10.5%8.2%13.3%13.5%7.1%9.3%
ROA1.3%1.3%1.3%1.3%1.3%1.0%0.9%1.4%1.3%0.7%0.9%
ROIC5.3%5.3%5.5%7.1%10.3%7.5%5.3%7.6%7.0%4.8%4.8%
ROCE2.5%2.5%7.4%10.2%14.7%10.7%7.5%10.9%10.2%7.1%7.2%

ACNB Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.780.780.900.920.270.270.370.550.700.850.91
Debt / EBITDA6.196.196.305.901.361.903.623.244.007.036.62
Net Debt / Equity—0.730.750.68-0.42-2.34-1.18-0.050.460.630.75
Net Debt / EBITDA5.805.805.224.37-2.09-16.56-11.54-0.322.615.195.47
Debt / FCF—5.875.844.79-2.73-15.71-12.45-0.432.786.379.20
Interest Coverage1.161.161.694.7912.405.061.862.903.613.023.72

ACNB Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.320.320.040.270.320.470.330.210.150.140.16
Quick Ratio0.320.320.040.270.320.470.330.210.150.140.16
Cash Ratio0.320.320.030.030.080.290.180.080.030.030.02
Asset Turnover—0.050.060.050.040.040.040.050.050.040.04
Inventory Turnover———————————
Days Sales Outstanding———————————

ACNB Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield2.4%2.9%3.2%2.5%2.7%3.3%4.0%2.6%2.3%2.7%2.6%
Payout Ratio38.8%38.8%33.6%30.6%25.5%32.2%47.2%29.2%28.8%53.5%44.5%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield6.1%7.4%9.4%8.3%10.4%10.2%8.5%8.9%7.9%5.1%5.8%
FCF Yield8.7%10.6%11.4%10.3%11.0%14.9%11.3%9.1%10.1%7.9%5.2%
Buyback Yield1.8%2.2%0.1%0.5%2.0%0.6%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield4.2%5.1%3.2%3.1%4.7%3.8%4.0%2.6%2.3%2.7%2.6%
Shares Outstanding—$10M$9M$9M$9M$9M$9M$7M$7M$7M$6M

Key Metrics

Growth RegimeExpanding
ProfitabilityModerate
Balance SheetHealthy
Cash FlowRobust
Top Statement Risk

Regional agricultural credit concentration

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Market Pricing Reflects Commodity Status

Based on reported figures, ACNB trades at a P/B of 1.48, which suggests the market currently values the bank as a standard regional depository rather than a premium franchise, potentially overlooking the recurring fee-based earnings contribution from its integrated insurance brokerage subsidiary.

The current P/B multiple of 1.48 indicates that investors are not yet assigning a significant premium for the bank's non-interest income diversification. This valuation warrants further investigation into whether a sum-of-the-parts approach would reveal hidden value in the insurance segment, which typically commands higher multiples than traditional lending operations.

DuPont Analysis Reveals Margin Sensitivity

As reported in financial statements, ACNB's ROE has stabilized at 3.2% in 2026Q1, reflecting a recovery from the negative territory seen in early 2025, driven primarily by improved operating leverage and a more consistent contribution from non-interest fee income streams.

The decomposition of profitability suggests that while asset utilization remains constrained by the current interest rate environment, the bank's ability to control its efficiency ratio has been the primary driver of recent ROE expansion. Investors should monitor whether this profitability trend can be sustained without relying on volatile contingent insurance commissions.

Efficiency Gains Offset Margin Compression

According to recent quarterly data, ACNB achieved an efficiency ratio of 46.6% in 2026Q1, a marked improvement from the 67.5% level observed in 2025Q1, indicating that management is successfully scaling the revenue base against its fixed branch-heavy cost structure.

The stability of the NIM at 1.0% suggests that the bank's local deposit dominance provides a structural buffer against rising funding costs. However, the bank's reliance on physical branches may limit further efficiency gains if digital competition forces additional investment in technology infrastructure.

P/E Multiples Obscure Core Performance

As indicated by the volatility in recent quarterly earnings, the P/E ratio is a frequently misapplied metric for ACNB because it is heavily distorted by the timing of contingent insurance commissions and periodic credit provisioning adjustments that do not reflect the bank's underlying operational run-rate.

Investors should prioritize P/TBV and adjusted core earnings over P/E to avoid being misled by non-recurring income spikes. Relying on P/E in this context obscures the true earnings power of the bank, as it fails to normalize for the cyclical nature of the insurance brokerage's performance.

Download Financial Ratios Data

Includes 30+ ratios · 30 years · Updated daily

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ACNB — Frequently Asked Questions

Quick answers to the most common questions about buying ACNB stock.

What is ACNB Corporation's P/E ratio?

ACNB Corporation's current P/E ratio is 16.5x. The historical average is 12.9x. This places it at the 87th percentile of its historical range.

What is ACNB Corporation's EV/EBITDA?

ACNB Corporation's current EV/EBITDA is 17.2x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 14.3x.

What is ACNB Corporation's ROE?

ACNB Corporation's return on equity (ROE) is 10.2%. The historical average is 11.1%.

Is ACNB stock overvalued?

Based on historical data, ACNB Corporation is trading at a P/E of 16.5x. This is at the 87th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is ACNB Corporation's dividend yield?

ACNB Corporation's current dividend yield is 2.36% with a payout ratio of 38.8%.

What are ACNB Corporation's profit margins?

ACNB Corporation has 73.7% gross margin and 27.3% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does ACNB Corporation have?

ACNB Corporation's Debt/EBITDA ratio is 6.2x, indicating high leverage. A ratio above 4x may signal elevated financial risk.