ACNB CORP Segments Disclosure
| (In thousands) | Banking | Insurance | Other1 | Total | |||||||||||||||||||
| 2025 | |||||||||||||||||||||||
| Interest and dividend income | $ | 163,211 | $ | 3 | $ | (2) | $ | 163,212 | |||||||||||||||
| Noninterest income | 19,116 | 9,482 | 11 | 28,609 | |||||||||||||||||||
| Total consolidated revenues | 191,821 | ||||||||||||||||||||||
| Interest expense | 39,130 | — | 992 | 40,122 | |||||||||||||||||||
| Provision for credit losses and reversal of unfunded commitments | 4,730 | — | — | 4,730 | |||||||||||||||||||
| Depreciation and amortization expense | 5,973 | 764 | — | 6,737 | |||||||||||||||||||
| Salaries and employee benefits | 46,486 | 5,889 | 404 | 52,779 | |||||||||||||||||||
Other noninterest expense2 | 38,676 | 1,979 | 344 | 40,999 | |||||||||||||||||||
| Income before income taxes | 47,332 | 853 | (1,731) | 46,454 | |||||||||||||||||||
| Income taxes | 9,527 | 233 | (357) | 9,403 | |||||||||||||||||||
| Net income (loss) | $ | 37,805 | $ | 620 | $ | (1,374) | $ | 37,051 | |||||||||||||||
| Total assets | $ | 3,211,593 | $ | 19,652 | $ | (3,119) | $ | 3,228,126 | |||||||||||||||
| Goodwill | $ | 56,064 | $ | 8,385 | $ | — | $ | 64,449 | |||||||||||||||
| Capital expenditures | $ | 1,023 | $ | 53 | $ | — | $ | 1,076 | |||||||||||||||
| 2024 | |||||||||||||||||||||||
| Interest and dividend income | $ | 107,456 | $ | 4 | $ | 5 | $ | 107,465 | |||||||||||||||
| Noninterest income | 14,976 | 9,754 | — | 24,730 | |||||||||||||||||||
| Total consolidated revenues | 132,195 | ||||||||||||||||||||||
| Interest expense | 22,803 | — | 1,051 | 23,854 | |||||||||||||||||||
| Reversal of credit losses and unfunded commitments | (2,763) | — | — | (2,763) | |||||||||||||||||||
| Depreciation and amortization expense | 2,246 | 787 | — | 3,033 | |||||||||||||||||||
| Salaries and employee benefits | 36,670 | 5,869 | 390 | 42,929 | |||||||||||||||||||
Other noninterest expense2 | 21,758 | 1,574 | 1,391 | 24,723 | |||||||||||||||||||
| Income before income taxes | 41,718 | 1,528 | (2,827) | 40,419 | |||||||||||||||||||
| Income taxes | 8,579 | 420 | (426) | 8,573 | |||||||||||||||||||
| Net income (loss) | $ | 33,139 | $ | 1,108 | $ | (2,401) | $ | 31,846 | |||||||||||||||
| Total assets | $ | 2,377,180 | $ | 22,026 | $ | (4,376) | $ | 2,394,830 | |||||||||||||||
| Goodwill | $ | 35,800 | $ | 8,385 | $ | — | $ | 44,185 | |||||||||||||||
| Capital expenditures | $ | 929 | $ | 31 | $ | — | $ | 960 | |||||||||||||||
| 2023 | |||||||||||||||||||||||
| Interest and dividend income | $ | 96,600 | $ | 3 | $ | 37 | $ | 96,640 | |||||||||||||||
| Noninterest income | 9,133 | 9,319 | (7) | 18,445 | |||||||||||||||||||
| Total consolidated revenues | 115,085 | ||||||||||||||||||||||
| Interest expense | 7,268 | — | 1,052 | 8,320 | |||||||||||||||||||
| Provision for credit losses and unfunded commitments | 844 | — | — | 844 | |||||||||||||||||||
| Depreciation and amortization expense | 2,515 | 847 | — | 3,362 | |||||||||||||||||||
| Salaries and employee benefits | 35,322 | 5,609 | — | 40,931 | |||||||||||||||||||
Other noninterest expense2 | 19,736 | 1,165 | 878 | 21,779 | |||||||||||||||||||
| Income before income taxes | 40,048 | 1,701 | (1,900) | 39,849 | |||||||||||||||||||
| Income taxes | 8,139 | 435 | (413) | 8,161 | |||||||||||||||||||
| Net income (loss) | $ | 31,909 | $ | 1,266 | $ | (1,487) | $ | 31,688 | |||||||||||||||
| Total assets | $ | 2,397,992 | $ | 23,187 | $ | (2,332) | $ | 2,418,847 | |||||||||||||||
| Goodwill | $ | 35,800 | $ | 8,385 | $ | — | $ | 44,185 | |||||||||||||||
| Capital expenditures | $ | 424 | $ | 744 | $ | — | $ | 1,168 | |||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 12, 2026 | Showing above |
| 2024 | Mar 14, 2025 | |
| 2023 | Mar 14, 2024 | |
| 2022 | Mar 3, 2023 | |
| 2021 | Mar 14, 2022 | |
| 2020 | Mar 5, 2021 | |
| 2019 | Mar 6, 2020 | |
| 2018 | Mar 8, 2019 | |
| 2017 | Mar 9, 2018 | |
| 2016 | Mar 15, 2017 | |
| 2015 | Mar 4, 2016 | |
About Segments Disclosures
Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.
Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.