ACNB CORP Earnings Per Share Disclosure
| Years Ended December 31, | |||||||||||||||||
| 2024 | 2023 | 2022 | |||||||||||||||
| Weighted average shares outstanding (basic) | 8,503,473 | 8,507,803 | 8,623,012 | ||||||||||||||
| Dilutive effect of unvested shares | 33,492 | 28,322 | — | ||||||||||||||
| Weighted average shares outstanding (diluted) | 8,536,965 | 8,536,125 | 8,623,012 | ||||||||||||||
| Per share: | |||||||||||||||||
| Basic | $ | 3.75 | $ | 3.72 | $ | 4.15 | |||||||||||
| Diluted | 3.73 | 3.71 | 4.15 | ||||||||||||||
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About Earnings Per Share Disclosures
The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.
Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.