$54.45

-0.31 (-0.57%)

Weekly Expected Move ±4.0%

$48 $50 $52 $54 $56

NASDAQ · Financial Services · Banks - Regional · Alpha Radar Strong Buy · Power 76 · $556.0M mcap · 10M float · 0.615% daily turnover · Short 66% of daily vol

Edge Score

Quantitative competitive moat analysis scoring five pillars of durable advantage — cost leadership, brand intangibles, switching costs, network effects, and efficient scale — using industry percentile rankings on a 0–100 scale.

WEAK EDGE

54.9 / 100

NoneWeakNarrowWide

Primary source: Cost Advantage · ROIC: 7.0% · 5Y Avg: 7.9%

Cost Advantage ★

Intangibles

Switching Cost

Network Effect

Scale

The Edge Score quantifies a company's competitive moat using five pillars: Cost Advantage (20%, operating margin and SG&A efficiency vs industry peers), Intangible Assets (25%, gross margin premium, R&D intensity, brand pricing power), Switching Costs (25%, revenue stability, earnings consistency, customer retention proxied by operating leverage), Network Effects (15%, revenue growth with expanding margins, market share dominance), and Efficient Scale (15%, market concentration, ROIC sustainability). Each pillar is scored 0–100 using industry percentile rankings, then weighted into a composite. Wide ≥ 70, Narrow ≥ 55, Weak ≥ 40, None < 40. ACNB shows a Weak competitive edge (54.9/100) — limited structural advantages that may face competitive pressure. The primary source of advantage is Cost Advantage. ROIC of 7.0% suggests modest returns relative to capital deployed.

Analyst Insights

Wall Street analyst consensus based on price targets and buy/sell/hold recommendations from institutional research coverage over the trailing 12 months.

Analyst Price Targets

$58

Low

$58

Avg Target

$58

High

Based on 1 analyst since Apr 23, 2026 earnings

Analyst Recommendations

Strong Buy: 0Buy: 2Hold: 0Sell: 0Strong Sell: 0

Rating Summary

ConsensusBuy

Avg Target$58.00

Analysts1

Price Target Change History

Date	Firm	Analyst	Old	New	Change	Upside @ Call	Stock@Call
2026-04-28	Piper Sandler	—	$52	$58	+6	+14.9%	$50.47
2025-10-30	Piper Sandler	Justin Crowley	$37	$52	+15	+17.9%	$44.10
2025-03-21	UBS	—	Initiated	$47	—	+11.9%	$42.01
2024-05-01	Piper Sandler	Justin Crowley	Initiated	$37	—	+13.7%	$32.54

Financial Rating

Composite financial health rating (A+ to F) based on discounted cash flow valuation, return on equity, return on assets, debt-to-equity leverage, and relative P/E and P/B multiples.

A-

May 22, 2026

DCF

ROE

ROA

D/E

P/E

P/B

The Financial Rating evaluates six fundamental factors — discounted cash flow (DCF) valuation, return on equity (ROE), return on assets (ROA), debt-to-equity leverage (D/E), and relative price-to-earnings (P/E) and price-to-book (P/B) multiples — each scored 1–5. ACNB receives an overall rating of A-. Strongest factors: DCF (5/5), ROE (4/5), ROA (4/5). Areas of concern: D/E (2/5), P/B (2/5).

Rating Change History

Date	From	To
2026-04-30	A	A-
2026-04-27	A-	A
2026-04-24	B+	A-
2026-04-22	A-	B+
2026-04-01	B	A-
2026-01-22	B+	B
2026-01-03	B	B+

InsiderStreet Scorecard

Proprietary multi-factor scorecard rating companies across seven fundamental dimensions — profitability, balance sheet strength, earnings quality, growth, value, momentum, and safety — each scored 0–100.

★ ★ ★ ★ ★ 69 Grade A+

Profitability

Balance Sheet

Earnings Quality

Growth

Value

Momentum

100

Safety

Cash Flow

The InsiderStreet Scorecard rates companies across eight dimensions: Profitability (margins, ROA, ROE), Balance Sheet (leverage, liquidity, coverage), Earnings Quality (accruals, cash conversion), Growth (revenue and earnings trajectory), Value (P/E, P/B, earnings yield, Graham criteria), Momentum (revenue and earnings acceleration), Safety (Altman Z-Score risk adjustment), and Cash Flow (operating cash flow quality, FCF conversion, cash coverage). The overall score blends 35% quality, 35% value, and 30% momentum, with a penalty for distress-zone Altman scores. ACNB scores highest in Momentum (100/100) and lowest in Balance Sheet (26/100). An overall grade of A+ places ACNB among the highest-quality companies in its peer group.

Risk & Quality Signals

Academic financial models used by institutional investors to assess bankruptcy risk, earnings manipulation, financial strength, and credit quality.

Altman-B Score

2.69

Grey Zone

Piotroski F-Score

8/9

✓ ✓ ✓ ✓ ✓ ✓ ✗ ✓ ✓

Beneish M-Score

-2.47

Unlikely Manipulator

Ohlson O-Score

-5.00

Bankruptcy prob: 0.7%

Low Risk

Credit Rating

BBB+

Score: 63.8/100

Trend: Improving

Earnings Quality

100/100

OCF/NI: 1.53x

Accruals: -1.0%

The Altman-B Score replaces the traditional Z-Score for banks and financial institutions. It weights equity-to-assets, return on assets, retained earnings, market value coverage, and cash reserves — metrics that better capture bank solvency than manufacturing-oriented ratios. ACNB scores 2.69, placing it in the Grey Zone (safe > 3.0, distress < 1.5). Financial distress is possible and warrants monitoring. The Piotroski F-Score (2000) is a 9-point binary checklist — four profitability tests (positive ROA, positive cash flow, improving ROA, cash flow exceeding net income), three leverage tests (declining debt ratio, improving current ratio, no share dilution), and two efficiency tests (improving gross margin, improving asset turnover). Each pass scores 1 point. ACNB scores 8/9, signaling strong financial health across all three dimensions. The Beneish M-Score (1999) is an 8-variable model that detects earnings manipulation by comparing year-over-year changes in receivables, gross margins, asset quality, sales growth, depreciation, SG&A, leverage, and accruals. Scores above −1.78 statistically resemble past manipulators. ACNB's score of -2.47 falls below this threshold, suggesting earnings are unlikely to be manipulated. The Ohlson O-Score (1980) is a 9-variable logistic regression that estimates bankruptcy probability using firm size, leverage, working capital, current ratio, profitability (ROA), cash flow coverage, negative equity flag, consecutive losses flag, and earnings trajectory. The raw score is converted to a probability via logistic transformation. ACNB's implied 0.7% bankruptcy probability is well within safe territory. Our Credit Rating model scores companies on five weighted components — solvency (30%), earning power (25%), leverage (20%), liquidity (15%), and cash flow quality (10%) — then blends the absolute score with sector and industry peer rankings. For companies with large buyback programs, equity is adjusted by adding back cumulative 5-year repurchases (capped at 80% of FCF generated) to avoid penalizing shareholder-friendly capital allocation. ACNB receives an estimated rating of BBB+ (score: 63.8/100), with a improving trend. The Earnings Quality score measures how well reported earnings are backed by real cash. It evaluates the operating cash flow to net income ratio (OCF/NI ≥ 1.0 means every dollar of earnings is cash-backed) and the accruals ratio (the gap between earnings and cash flow relative to assets — lower is better). ACNB's score of 100/100 is high — cash flows strongly support reported earnings.

Valuation

Key valuation multiples comparing the stock's market price to its earnings, revenue, book value, and cash flows. Lower multiples may indicate relative undervaluation versus peers.

P/E

11.04x

PEG

0.16x

P/S

2.81x

P/B

1.32x

P/FCF

6.54x

P/OCF

6.36x

EV/EBITDA

11.39x

EV/Revenue

4.07x

EV/EBIT

12.52x

EV/FCF

10.60x

Earnings Yield

10.28%

FCF Yield

15.30%

Shareholder Yield

5.42%

Graham Number

$66.98

Equity-based multiples (P/E, P/B, P/FCF) compare the stock price to per-share fundamentals and are affected by capital structure. Enterprise value multiples (EV/EBITDA, EV/Revenue, EV/FCF) strip out debt and cash, making them more useful for cross-company comparisons regardless of how companies are financed. The Graham Number — √(22.5 × EPS × Book Value) — is Benjamin Graham's formula for the maximum price a defensive investor should pay. At 11.0x earnings, ACNB trades at a reasonable valuation. An earnings yield of 10.3% exceeds typical risk-free rates, suggesting equities are being compensated for risk. Graham's intrinsic value formula yields $66.98 per share, suggesting a potential 23% margin of safety at the current price.

DuPont Decomposition (5-Factor)

The 5-factor DuPont framework breaks Return on Equity into its component drivers — tax efficiency, interest burden, operating profitability, asset utilization, and financial leverage — to reveal what truly drives shareholder returns.

Tax Burden

0.794

NI / EBT

Interest Burden

1.000

EBT / EBIT

EBIT Margin

0.325

EBIT / Rev

Asset Turnover

0.070

Rev / Assets

Equity Multiplier

7.775

Assets / Equity

ROE

14.1%

The 5-factor DuPont identity decomposes ROE as: Tax Burden × Interest Burden × EBIT Margin × Asset Turnover × Equity Multiplier = ROE. This reveals whether returns are driven by operating performance, financial leverage, or tax efficiency — three very different sources of profitability. ACNB's ROE of 14.1% is driven by financial leverage (equity multiplier: 7.77x). Note: high leverage means ROE is amplified by debt rather than operational performance.

Graham-Dodd Adjusted Valuation

Our adaptation of Graham's growth formula (Fair P/E = 8.5 + 2g) from The Intelligent Investor. The classic version relies on analyst growth projections, which can be unreliable. This adjusted model substitutes the company's realized 3-year EPS CAGR — a backward-looking, verifiable measure of actual earnings power — grounding the valuation in demonstrated performance rather than forecasts.

Adj. Growth Rate

3.19%

Fair P/E

14.89x

Intrinsic Value

$73.29

Price/Value

0.65x

Margin of Safety

34.68%

Premium

-34.68%

Assessment

Undervalued

Graham's classic formula uses analyst-projected growth to estimate a fair P/E (8.5 + 2g). Our adjusted version replaces that projection with ACNB's realized 3.2% 3-year EPS CAGR — what the company actually delivered, not what analysts hope for. At an intrinsic value of $73.29, ACNB appears undervalued with a 35% margin of safety. The adjusted fair P/E of 14.9x compares to the current market P/E of 11.0x.

Profitability Trends

Historical profitability ratios tracking how efficiently the company converts revenue into returns for shareholders over time.

Leverage & Solvency Trends

Debt and liquidity metrics showing the company's financial leverage and ability to meet short-term and long-term obligations.

Efficiency & Working Capital Trends

Operating efficiency metrics measuring how quickly the company converts inventory to sales, collects receivables, and manages its cash conversion cycle.

Growth Trends (YoY %)

Year-over-year growth rates for key financial metrics, showing the trajectory of revenue, earnings, and cash flow generation.

Earnings Stability

R-squared of linear regression measuring how predictably revenue, earnings, and margins follow a trend over the trailing 5 years. 1.0 = perfectly predictable; lower values indicate erratic or cyclical behavior.

Monte Carlo Price Simulation

Geometric Brownian Motion with 1,000 antithetic paths over 1 year, seeded from 1800 days of historical volatility. Percentile bands show the range of statistically plausible outcomes — this is a statistical model, not a forecast.

Current Price

$54.45

Median 1Y

$53.92

5th Pctile

$26.20

95th Pctile

$111.55

Ann. Volatility

44.9%

Analyst Target

$58.00

25th–75th percentile 5th–95th percentile Median path Historical Analyst target

Executive Compensation

C-suite compensation breakdown including salary, stock awards, options, and incentive pay. The CEO-to-employee pay ratio and Gini coefficient measure pay distribution fairness.

C-Suite Compensation

Executive	Salary	Stock	Total
James P. Helt President & Chief Executive Officer of the Corporation	$593,569	$319,193	$1,825,912
Laurie A. Laub Executive Vice President/Chief Credit & Operations Officer of the Bank	$334,603	$131,243	$981,646
Douglas A. Seibel Executive Vice President/Chief Revenue & Lending Officer of the Bank	$319,731	$125,409	$869,976
Brett D. Fulk Executive Vice President/Chief Strategy Officer of ACNB Bank	$330,692	$129,709	$770,547
Jason H. Weber Executive Vice President/Chief Financial Officer of the Corporation and the Bank	$351,379	$137,823	$740,259

CEO Pay Ratio

14:1

CEO-to-Employee Pay Ratio

CEO Total Comp: $1,825,912

Avg Employee Cost (SGA/emp): $134,597

Employees: 501

C-Suite Pay Equality (Gini)

CEO Compensation Mix

Workforce & Productivity

Workforce efficiency metrics measuring revenue, profit, and R&D spend per employee — key indicators of operational leverage and human capital productivity.

Employees

501

+28.1% YoY

Revenue / Employee

$340,090

Rev: $170,385,000

Profit / Employee

$73,954

NI: $37,051,000

SGA / Employee

$134,597

Avg labor cost proxy

Scaling Efficiency

All Ratios & Metrics

Complete fundamental data with up to 20 periods of history, sparkline trends, and current values across 13 categories and 130+ financial metrics.

Profitability

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
ROE	13.3%	13.6%	10.5%	10.2%	10.2%	11.3%	13.8%	14.8%	15.1%	14.6%	12.1%	11.3%	11.9%	11.2%	11.0%	8.5%	8.7%	11.3%	10.2%	14.1%	14.11%
ROA	1.4%	1.4%	1.0%	1.0%	1.0%	1.1%	1.3%	1.4%	1.5%	1.4%	1.3%	1.2%	1.3%	1.2%	1.3%	1.0%	1.0%	1.4%	1.3%	1.8%	1.81%
ROIC	-7.8%	-7.9%	-3.5%	-3.4%	-3.4%	-3.7%	-8.7%	-9.3%	-9.5%	-9.2%	2.2%	2.0%	2.1%	2.0%	6.2%	4.8%	4.9%	6.4%	5.1%	7.0%	7.01%
ROCE	11.3%	11.6%	10.8%	10.4%	10.4%	11.6%	15.8%	16.9%	17.3%	16.8%	8.0%	7.4%	7.8%	7.4%	6.9%	5.3%	5.5%	7.1%	1.5%	2.0%	2.03%
Gross Margin	92.2%	94.0%	94.6%	95.5%	96.7%	97.1%	97.2%	95.9%	96.3%	91.6%	83.5%	82.8%	92.0%	81.2%	80.2%	66.2%	80.1%	81.1%	77.1%	80.8%	80.76%
Operating Margin	40.6%	37.6%	22.7%	36.5%	40.6%	44.6%	42.8%	39.5%	41.4%	38.1%	18.1%	26.9%	42.8%	27.6%	24.8%	-1.3%	29.7%	37.2%	28.6%	34.2%	34.18%
Net Margin	32.0%	29.7%	18.5%	29.3%	32.2%	35.3%	34.1%	31.2%	32.7%	29.6%	15.6%	21.4%	33.9%	21.1%	19.9%	-0.6%	23.2%	29.2%	23.5%	27.1%	27.13%
EBITDA Margin	43.8%	41.0%	26.3%	40.4%	44.2%	47.9%	46.2%	42.6%	44.4%	40.8%	21.1%	29.4%	45.1%	29.8%	27.1%	2.1%	33.2%	40.6%	32.4%	36.3%	36.27%
FCF Margin	31.6%	38.7%	40.2%	39.1%	31.8%	34.5%	34.5%	39.6%	39.3%	34.6%	34.4%	30.1%	28.9%	32.8%	29.4%	19.0%	22.3%	25.5%	26.8%	38.4%	38.39%
OCF Margin	32.3%	39.6%	41.7%	41.0%	33.9%	36.7%	36.2%	40.9%	40.4%	35.2%	35.4%	31.1%	30.1%	34.1%	30.1%	20.1%	23.0%	26.2%	28.1%	39.5%	39.47%
ROE 3Y Avg	snapshot only																				10.31%
ROE 5Y Avg	snapshot only																				11.28%
ROA 3Y Avg	snapshot only																				1.28%
ROIC 3Y Avg	snapshot only																				5.73%
ROIC Economic	snapshot only																				6.85%
Cash ROA	snapshot only																				2.42%
Cash ROIC	snapshot only																				10.71%
CROIC	snapshot only																				10.42%
NOPAT Margin	snapshot only																				25.81%
Pretax Margin	snapshot only																				32.51%
R&D / Revenue	snapshot only																				0.00%
SGA / Revenue	snapshot only																				34.41%
SBC / Revenue	snapshot only																				0.82%

Valuation

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
P/E Ratio	7.06	7.01	8.58	9.99	8.53	7.73	8.60	6.64	6.68	6.66	11.28	10.29	9.49	12.24	10.35	15.92	17.58	13.91	13.55	9.73	11.043
P/S Ratio	1.99	2.05	2.37	2.74	2.35	2.26	2.84	2.21	2.23	2.13	3.11	2.58	2.43	2.87	2.49	2.74	2.75	2.57	2.63	2.51	2.813
P/B Ratio	0.82	0.83	0.88	0.99	0.85	0.85	1.26	1.04	1.06	1.03	1.29	1.09	1.07	1.29	1.09	1.30	1.46	1.51	1.20	1.18	1.324
P/FCF	6.30	5.30	5.89	7.01	7.38	6.54	8.23	5.58	5.66	6.15	9.06	8.57	8.40	8.74	8.49	14.44	12.33	10.08	9.81	6.54	6.537
P/OCF	6.17	5.17	5.67	6.69	6.93	6.15	7.85	5.40	5.52	6.03	8.80	8.29	8.08	8.42	8.29	13.67	11.98	9.80	9.36	6.36	6.359
EV/EBITDA	-10.53	-10.27	-21.71	-21.57	-22.49	-20.37	-7.14	-7.74	-7.44	-7.85	2.19	0.99	0.78	2.41	12.40	17.23	17.74	14.09	15.24	11.39	11.395
EV/Revenue	-4.09	-4.12	-8.27	-8.20	-8.57	-8.18	-3.21	-3.50	-3.37	-3.41	0.82	0.34	0.27	0.77	4.07	4.19	4.05	3.74	4.25	4.07	4.070
EV/EBIT	-11.50	-11.20	-23.85	-23.78	-24.84	-22.34	-7.74	-8.35	-8.00	-8.43	2.37	1.08	0.85	2.61	13.33	19.27	20.36	16.04	17.45	12.52	12.520
EV/FCF	-12.92	-10.66	-20.59	-20.95	-26.91	-23.69	-9.31	-8.85	-8.57	-9.87	2.40	1.13	0.94	2.35	13.88	22.09	18.16	14.69	15.83	10.60	10.600
Earnings Yield	14.2%	14.3%	11.6%	10.0%	11.7%	12.9%	11.6%	15.1%	15.0%	15.0%	8.9%	9.7%	10.5%	8.2%	9.7%	6.3%	5.7%	7.2%	7.4%	10.3%	10.28%
FCF Yield	15.9%	18.9%	17.0%	14.3%	13.6%	15.3%	12.2%	17.9%	17.7%	16.3%	11.0%	11.7%	11.9%	11.4%	11.8%	6.9%	8.1%	9.9%	10.2%	15.3%	15.30%
PEG Ratio	snapshot only																				0.161
Price/Tangible Book	snapshot only																				1.490
EV/OCF	snapshot only																				10.311
EV/Gross Profit	snapshot only																				5.098
Acquirers Multiple	snapshot only																				12.520
Shareholder Yield	snapshot only																				5.42%
Graham Number	snapshot only																				$66.98

Leverage & Solvency

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
Current Ratio	0.33	0.33	0.47	0.47	0.47	0.47	0.32	0.32	0.32	0.32	0.27	0.27	0.27	0.27	0.04	0.04	0.04	0.04	0.32	0.32	0.318
Quick Ratio	0.33	0.33	0.47	0.47	0.47	0.47	0.32	0.32	0.32	0.32	0.27	0.27	0.27	0.27	0.04	0.04	0.04	0.04	0.32	0.32	0.318
Debt/Equity	0.37	0.37	0.27	0.27	0.27	0.27	0.27	0.27	0.27	0.27	0.92	0.92	0.92	0.92	0.90	0.90	0.90	0.90	0.78	0.78	0.783
Net Debt/Equity	-2.49	-2.49	-3.95	-3.95	-3.95	-3.95	-2.68	-2.68	-2.68	-2.68	-0.95	-0.95	-0.95	-0.95	0.69	0.69	0.69	0.69	0.73	0.73	0.734
Debt/Assets	0.04	0.04	0.03	0.03	0.03	0.03	0.03	0.03	0.03	0.03	0.11	0.11	0.11	0.11	0.11	0.11	0.11	0.11	0.10	0.10	0.102
Debt/EBITDA	2.33	2.28	1.90	1.96	1.95	1.77	1.36	1.27	1.25	1.28	5.90	6.34	6.02	6.37	6.30	7.81	7.46	5.80	6.19	4.66	4.659
Net Debt/EBITDA	-15.67	-15.36	-27.93	-28.79	-28.66	-25.99	-13.45	-12.62	-12.37	-12.74	-6.08	-6.54	-6.21	-6.57	4.81	5.96	5.69	4.42	5.80	4.37	4.368
Interest Coverage	3.89	4.69	5.06	5.74	7.19	9.19	12.40	14.09	13.16	8.91	4.79	2.87	2.23	1.73	1.69	1.13	0.99	1.14	1.16	1.58	1.581
Equity Multiplier	9.91	9.91	10.24	10.24	10.24	10.24	10.31	10.31	10.31	10.31	8.72	8.72	8.72	8.72	7.90	7.90	7.90	7.90	7.69	7.69	7.686
Cash Ratio	snapshot only																				0.318
Debt Service Coverage	snapshot only																				1.738
Cash to Debt	snapshot only																				0.063
FCF to Debt	snapshot only																				0.231
Defensive Interval	snapshot only																				80.4 days

Efficiency & Turnover

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
Asset Turnover	0.05	0.05	0.04	0.04	0.04	0.04	0.04	0.04	0.04	0.04	0.05	0.05	0.05	0.05	0.05	0.06	0.07	0.07	0.07	0.07	0.070
Inventory Turnover	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Receivables Turnover	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Payables Turnover	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
DSO	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0 days
DIO	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0 days
DPO	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	—
Cash Conversion Cycle	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	—
Fixed Asset Turnover	snapshot only																				5.681
Cash Velocity	snapshot only																				9.592
Capital Intensity	snapshot only																				16.328

Growth (YoY)

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
Revenue	9.7%	4.1%	-4.1%	-6.9%	-6.8%	-1.1%	7.4%	16.9%	19.0%	15.1%	5.8%	2.4%	3.9%	5.8%	15.2%	22.6%	32.3%	42.0%	44.2%	37.3%	37.27%
Net Income	86.7%	85.0%	51.3%	-0.5%	-9.1%	-1.1%	28.4%	41.6%	44.3%	25.8%	-11.4%	-22.9%	-20.2%	-22.3%	0.5%	-15.7%	-19.3%	11.9%	16.3%	1.1%	1.06%
EPS	85.8%	81.8%	51.7%	-0.2%	-9.0%	0.4%	30.9%	44.3%	47.3%	26.3%	-11.3%	-22.8%	-20.3%	-22.3%	0.2%	-27.0%	-34.3%	-8.5%	-4.4%	94.9%	94.93%
FCF	20.7%	77.5%	66.0%	51.4%	-6.2%	-11.6%	-7.8%	18.2%	47.0%	15.2%	5.5%	-22.3%	-23.5%	0.4%	-1.6%	-22.5%	1.9%	10.2%	31.9%	1.8%	1.78%
EBITDA	79.3%	76.6%	45.9%	-0.5%	-8.5%	-1.1%	26.7%	39.2%	41.5%	24.5%	-11.4%	-22.6%	-20.2%	-22.3%	0.6%	-12.8%	-13.2%	18.1%	22.4%	1.0%	1.01%
Op. Income	91.4%	89.1%	54.3%	-0.3%	-9.5%	-1.6%	28.4%	42.2%	45.4%	27.1%	-11.4%	-23.2%	-20.6%	-22.9%	1.4%	-15.2%	-18.2%	12.4%	14.9%	1.1%	1.05%
OCF Growth	snapshot only																				1.70%
Asset Growth	snapshot only																				34.80%
Equity Growth	snapshot only																				38.48%
Debt Growth	snapshot only																				20.11%
Shares Change	snapshot only																				5.53%
Dividend Growth	snapshot only																				29.45%

Growth (CAGR)

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
Revenue 3Y	11.1%	9.9%	7.9%	6.1%	5.2%	5.9%	7.3%	7.7%	6.8%	5.8%	2.9%	3.7%	4.9%	6.4%	9.4%	13.6%	17.8%	20.0%	20.7%	19.9%	19.87%
Revenue 5Y	15.1%	14.6%	13.6%	12.7%	12.3%	11.1%	10.5%	10.0%	8.8%	8.6%	7.4%	7.4%	7.6%	7.7%	8.5%	9.4%	10.9%	12.2%	12.6%	13.4%	13.40%
EPS 3Y	17.4%	8.9%	1.3%	-1.2%	-2.5%	1.1%	7.7%	33.0%	35.5%	32.1%	20.8%	3.6%	2.2%	-0.5%	5.2%	-6.7%	-8.3%	-3.5%	-5.3%	3.2%	3.19%
EPS 5Y	13.1%	13.6%	12.3%	11.4%	12.0%	20.0%	24.7%	21.1%	16.8%	10.4%	3.8%	1.4%	1.7%	0.3%	2.1%	5.8%	5.5%	10.4%	11.0%	9.6%	9.62%
Net Income 3Y	26.1%	17.0%	8.6%	5.9%	4.6%	7.9%	14.7%	31.9%	34.8%	32.0%	19.9%	2.8%	1.5%	-1.2%	4.6%	-2.7%	-2.4%	3.0%	1.2%	10.2%	10.15%
Net Income 5Y	21.6%	22.2%	20.7%	19.7%	20.4%	25.0%	29.6%	25.9%	21.3%	14.8%	7.8%	5.3%	5.7%	4.2%	6.1%	8.3%	9.5%	14.9%	15.0%	13.5%	13.50%
EBITDA 3Y	18.2%	12.1%	9.2%	6.7%	5.6%	8.7%	15.0%	30.6%	32.4%	29.6%	17.9%	2.3%	1.1%	-1.4%	4.2%	-2.0%	-0.7%	4.6%	3.0%	10.8%	10.78%
EBITDA 5Y	19.5%	20.1%	18.5%	17.5%	18.0%	21.6%	21.1%	19.4%	16.4%	11.6%	7.9%	5.5%	5.9%	4.5%	6.3%	8.5%	10.0%	14.8%	15.1%	13.5%	13.50%
Gross Profit 3Y	10.2%	10.3%	9.6%	8.2%	8.0%	9.2%	10.8%	13.4%	13.6%	12.5%	8.0%	5.2%	4.6%	4.0%	5.7%	7.2%	9.6%	11.5%	11.6%	12.4%	12.45%
Gross Profit 5Y	14.0%	14.2%	13.8%	13.0%	12.9%	12.0%	11.6%	11.3%	10.2%	9.8%	8.1%	7.4%	7.5%	7.0%	7.6%	8.3%	9.8%	11.6%	11.7%	12.0%	12.03%
Op. Income 3Y	19.4%	12.5%	9.4%	6.7%	5.3%	8.6%	15.2%	33.3%	36.0%	33.3%	20.6%	2.9%	1.4%	-1.2%	4.9%	-2.5%	-1.9%	3.3%	1.1%	10.1%	10.11%
Op. Income 5Y	20.1%	20.7%	19.1%	18.0%	18.5%	22.9%	22.3%	20.5%	17.5%	12.2%	8.3%	5.8%	6.2%	4.7%	6.6%	9.0%	10.3%	15.4%	15.4%	13.6%	13.62%
FCF 3Y	13.6%	14.2%	13.4%	12.2%	5.8%	10.5%	15.4%	21.0%	18.5%	21.8%	17.3%	11.6%	1.8%	0.7%	-1.4%	-10.7%	4.6%	8.4%	11.0%	18.7%	18.67%
FCF 5Y	25.1%	35.6%	32.9%	29.2%	23.8%	24.6%	19.6%	19.6%	15.1%	8.7%	7.2%	5.4%	5.9%	9.3%	9.8%	1.3%	5.3%	14.9%	16.0%	24.5%	24.50%
OCF 3Y	11.8%	13.0%	12.6%	11.9%	6.2%	10.8%	15.1%	19.8%	17.2%	20.1%	16.8%	11.8%	2.4%	1.2%	-1.9%	-10.5%	3.5%	7.2%	11.0%	18.4%	18.45%
OCF 5Y	20.1%	29.6%	28.3%	26.1%	22.3%	23.3%	18.2%	18.2%	14.1%	7.9%	6.6%	4.9%	5.7%	9.0%	9.1%	1.1%	4.7%	14.1%	16.1%	24.5%	24.50%
Assets 3Y	17.0%	17.0%	19.1%	19.1%	19.1%	19.1%	13.7%	13.7%	13.7%	13.7%	-1.8%	-1.8%	-1.8%	-1.8%	-4.9%	-4.9%	-4.9%	-4.9%	8.5%	8.5%	8.53%
Assets 5Y	17.4%	17.4%	18.2%	18.2%	18.2%	18.2%	9.6%	9.6%	9.6%	9.6%	8.0%	8.0%	8.0%	8.0%	6.8%	6.8%	6.8%	6.8%	4.8%	4.8%	4.79%
Equity 3Y	18.8%	18.8%	17.4%	17.4%	17.4%	17.4%	8.9%	8.9%	8.9%	8.9%	2.5%	2.5%	2.5%	2.5%	3.7%	3.7%	3.7%	3.7%	19.7%	19.7%	19.67%
Book Value 3Y	10.6%	10.6%	9.6%	9.5%	9.4%	10.0%	2.3%	9.8%	9.6%	9.0%	3.2%	3.2%	3.2%	3.2%	4.3%	-0.5%	-2.6%	-2.9%	12.0%	12.1%	12.11%
Dividend 3Y	-3.1%	-4.7%	-5.7%	-5.5%	-6.5%	-5.9%	-5.6%	1.5%	2.1%	2.1%	2.9%	3.0%	3.6%	4.1%	3.9%	1.1%	0.2%	0.9%	3.2%	2.1%	2.10%

Growth Quality

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
Revenue Stability	0.99	0.98	0.92	0.87	0.85	0.89	0.89	0.88	0.85	0.91	0.87	0.86	0.87	0.95	0.95	0.86	0.77	0.71	0.65	0.72	0.720
Earnings Stability	0.70	0.69	0.70	0.78	0.70	0.72	0.76	0.81	0.73	0.71	0.62	0.54	0.52	0.46	0.56	0.21	0.19	0.43	0.64	0.31	0.310
Margin Stability	0.95	0.94	0.94	0.95	0.94	0.93	0.93	0.93	0.93	0.93	0.93	0.95	0.95	0.95	0.95	0.92	0.90	0.90	0.90	0.92	0.916
Rev. Growth Consistency	1.00	1.00	0.00	0.00	0.00	0.00	0.50	0.50	0.50	0.50	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.000
Earn. Growth Consistency	0.50	0.50	0.50	0.00	0.00	0.00	1.00	0.50	0.50	0.50	0.00	0.00	0.00	0.00	0.50	0.00	0.00	0.50	1.00	0.50	0.500
FCF Positive Streak	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1
Earnings Persistence	0.50	0.50	0.50	1.00	0.96	1.00	0.89	0.83	0.82	0.90	0.95	0.91	0.92	0.91	1.00	0.94	0.92	0.95	0.93	0.50	0.500
Earnings Smoothness	0.40	0.40	0.59	1.00	0.90	0.99	0.75	0.66	0.64	0.77	0.88	0.74	0.78	0.75	1.00	0.83	0.79	0.89	0.85	0.31	0.308
ROE Trend	0.00	0.00	0.00	0.00	-0.00	0.01	0.06	0.05	0.05	0.04	-0.01	-0.02	-0.02	-0.03	-0.03	-0.05	-0.05	-0.02	-0.02	0.03	0.028
Gross Margin Trend	0.04	0.08	0.09	0.10	0.11	0.11	0.10	0.07	0.05	0.02	-0.03	-0.07	-0.08	-0.11	-0.10	-0.14	-0.16	-0.13	-0.12	-0.04	-0.039
FCF Margin Trend	0.02	0.12	0.15	0.13	0.02	0.04	0.03	0.08	0.08	-0.02	-0.03	-0.09	-0.07	-0.02	-0.05	-0.16	-0.12	-0.08	-0.05	0.14	0.139
Sustainable Growth Rate	9.3%	9.6%	7.1%	6.8%	6.8%	7.9%	10.3%	11.2%	11.5%	10.9%	8.4%	7.5%	8.0%	7.2%	7.3%	4.6%	4.4%	6.8%	6.3%	10.0%	9.98%
Internal Growth Rate	1.0%	1.0%	0.7%	0.7%	0.7%	0.8%	1.0%	1.1%	1.1%	1.1%	0.9%	0.8%	0.9%	0.8%	0.9%	0.6%	0.5%	0.8%	0.8%	1.3%	1.30%

Cash Flow Quality

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
OCF/Net Income	1.14	1.35	1.51	1.49	1.23	1.26	1.10	1.23	1.21	1.10	1.28	1.24	1.18	1.45	1.25	1.16	1.47	1.42	1.45	1.53	1.529
FCF/OCF	0.98	0.98	0.96	0.95	0.94	0.94	0.95	0.97	0.97	0.98	0.97	0.97	0.96	0.96	0.98	0.95	0.97	0.97	0.95	0.97	0.973
FCF/Net Income	snapshot only																				1.488
OCF/EBITDA	snapshot only																				1.105
CapEx/Revenue	0.7%	0.9%	1.6%	1.9%	2.1%	2.2%	1.7%	1.3%	1.0%	0.7%	1.0%	1.0%	1.2%	1.3%	0.7%	1.1%	0.7%	0.7%	1.3%	1.1%	1.08%
CapEx/Depreciation	snapshot only																				0.335
Accruals Ratio	-0.00	-0.01	-0.01	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00	-0.01	-0.00	-0.00	-0.00	-0.01	-0.01	-0.01	-0.010
Sloan Accruals	snapshot only																				0.602
Cash Flow Adequacy	snapshot only																				4.572
Earnings Quality Score	snapshot only																				1.000

Dividends & Buybacks

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
Dividend Yield	4.2%	4.2%	3.8%	3.4%	3.9%	3.9%	3.0%	3.6%	3.6%	3.8%	2.7%	3.3%	3.4%	2.9%	3.3%	2.9%	2.8%	2.9%	2.9%	3.0%	2.64%
Dividend/Share	$1.02	$1.02	$1.03	$1.04	$1.03	$1.05	$1.07	$1.08	$1.10	$1.12	$1.14	$1.16	$1.19	$1.23	$1.25	$1.17	$1.18	$1.26	$1.38	$1.44	$1.44
Payout Ratio	29.8%	29.2%	32.2%	33.6%	33.1%	29.9%	25.5%	24.2%	24.0%	25.2%	30.6%	33.5%	32.7%	35.9%	33.6%	46.5%	49.1%	40.1%	38.8%	29.3%	29.28%
FCF Payout Ratio	26.6%	22.1%	22.1%	23.6%	28.6%	25.3%	24.4%	20.4%	20.3%	23.3%	24.6%	27.9%	28.9%	25.6%	27.6%	42.2%	34.5%	29.1%	28.1%	19.7%	19.68%
Total Payout Ratio	29.8%	30.6%	37.7%	39.2%	49.4%	55.8%	44.2%	41.8%	33.7%	29.4%	37.0%	41.6%	39.7%	38.3%	34.4%	59.5%	73.0%	66.5%	69.8%	52.7%	52.69%
Div. Increase Streak	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1
Chowder Number	0.17	0.12	0.07	0.07	0.05	0.05	0.05	0.06	0.08	0.10	0.09	0.10	0.12	0.13	0.14	0.20	0.24	0.28	0.37	0.32	0.325
Buyback Yield	0.0%	0.2%	0.6%	0.6%	1.9%	3.3%	2.2%	2.6%	1.5%	0.6%	0.6%	0.8%	0.7%	0.2%	0.1%	0.8%	1.4%	1.9%	2.3%	2.4%	2.41%
Net Buyback Yield	-0.2%	0.1%	0.6%	0.5%	1.5%	2.9%	1.9%	2.3%	1.4%	0.5%	0.4%	0.6%	0.6%	0.1%	0.0%	0.8%	1.3%	1.8%	2.1%	2.2%	2.21%
Total Shareholder Return	4.1%	4.3%	4.4%	3.9%	5.4%	6.8%	4.9%	6.0%	5.0%	4.3%	3.1%	3.9%	4.1%	3.1%	3.3%	3.7%	4.1%	4.7%	5.0%	5.2%	5.22%

DuPont Factors

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
Tax Burden (NI/EBT)	0.79	0.79	0.79	0.80	0.80	0.80	0.80	0.79	0.79	0.79	0.80	0.80	0.80	0.79	0.79	0.79	0.79	0.79	0.80	0.79	0.794
Interest Burden (EBT/EBIT)	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.000
EBIT Margin	0.36	0.37	0.35	0.34	0.34	0.37	0.41	0.42	0.42	0.40	0.35	0.31	0.32	0.29	0.31	0.22	0.20	0.23	0.24	0.33	0.325
Asset Turnover	0.05	0.05	0.04	0.04	0.04	0.04	0.04	0.04	0.04	0.04	0.05	0.05	0.05	0.05	0.05	0.06	0.07	0.07	0.07	0.07	0.070
Equity Multiplier	9.55	9.55	10.08	10.08	10.08	10.08	10.27	10.27	10.27	10.27	9.46	9.46	9.46	9.46	8.29	8.29	8.29	8.29	7.77	7.77	7.775

Per Share

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
EPS (Diluted TTM)	$3.42	$3.48	$3.21	$3.10	$3.11	$3.50	$4.20	$4.48	$4.58	$4.42	$3.72	$3.46	$3.65	$3.43	$3.73	$2.53	$2.40	$3.14	$3.57	$4.92	$4.92
Book Value/Share	$29.60	$29.58	$31.35	$31.33	$31.26	$31.69	$28.78	$28.75	$28.75	$28.65	$32.60	$32.60	$32.49	$32.47	$35.52	$30.87	$28.92	$29.01	$40.44	$40.51	$41.11
Tangible Book/Share	$23.93	$23.92	$25.80	$25.78	$25.72	$26.07	$22.37	$22.35	$22.35	$22.28	$26.34	$26.34	$26.25	$26.24	$29.43	$25.58	$23.96	$24.03	$32.07	$32.13	$32.13
Revenue/Share	$12.11	$11.92	$11.63	$11.31	$11.30	$11.98	$12.73	$13.47	$13.74	$13.84	$13.48	$13.80	$14.25	$14.66	$15.49	$14.66	$15.35	$17.01	$18.36	$19.07	$19.10
FCF/Share	$3.83	$4.61	$4.67	$4.42	$3.60	$4.14	$4.39	$5.33	$5.40	$4.79	$4.63	$4.15	$4.12	$4.81	$4.55	$2.78	$3.42	$4.33	$4.93	$7.32	$7.34
OCF/Share	$3.91	$4.72	$4.85	$4.63	$3.83	$4.40	$4.60	$5.51	$5.54	$4.88	$4.77	$4.29	$4.29	$5.00	$4.66	$2.94	$3.52	$4.46	$5.16	$7.53	$7.54
Cash/Share	$84.56	$84.52	$132.18	$132.11	$131.77	$133.59	$84.76	$84.68	$84.67	$84.40	$60.82	$60.82	$60.61	$60.58	$7.60	$6.60	$6.18	$6.20	$1.98	$1.99	$9.05
EBITDA/Share	$4.70	$4.79	$4.43	$4.30	$4.30	$4.81	$5.72	$6.09	$6.22	$6.02	$5.08	$4.72	$4.95	$4.68	$5.09	$3.57	$3.50	$4.52	$5.12	$6.81	$6.81
Debt/Share	$10.94	$10.93	$8.43	$8.43	$8.40	$8.52	$7.76	$7.76	$7.76	$7.73	$29.93	$29.93	$29.83	$29.82	$32.09	$27.88	$26.12	$26.20	$31.68	$31.74	$31.74
Net Debt/Share	$-73.63	$-73.59	$-123.75	$-123.68	$-123.37	$-125.07	$-76.99	$-76.92	$-76.91	$-76.66	$-30.88	$-30.88	$-30.78	$-30.76	$24.49	$21.28	$19.93	$20.00	$29.69	$29.75	$29.75

Academic Models

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
Altman-B Score	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	2.692
Altman Z-Prime	snapshot only																				0.489
Piotroski F-Score	7	7	8	7	7	7	7	7	6	6	5	5	4	5	5	4	4	5	6	8	8
Beneish M-Score	-2.51	-2.58	-2.73	-2.66	-2.56	-2.37	-2.19	-2.20	-2.36	-2.37	-2.55	-2.29	-2.30	-2.30	-2.10	-1.90	-1.85	-1.94	-2.07	-2.47	-2.468
Ohlson O-Score	snapshot only																				-4.997
Net-Net WC	snapshot only																				$-268.91
EVA	snapshot only																				$-21812100.00

Credit

Metric	Q2'21	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Current
Credit Rating	snapshot only																				BBB+
Credit Score	82.44	82.82	85.08	85.53	81.38	81.35	89.68	90.22	91.40	90.12	69.23	65.90	67.21	66.75	63.62	58.12	59.06	62.42	60.73	63.82	63.822
Credit Grade	snapshot only																				8
Credit Trend	snapshot only																				5.700
Implied Spread (bps)	snapshot only																				225.000
Industry Credit Rank	snapshot only																				51
Sector Credit Rank	snapshot only																				53

ACNB NASDAQ

Edge Score

Analyst Insights

Financial Rating

InsiderStreet Scorecard

Risk & Quality Signals

Valuation

DuPont Decomposition (5-Factor)

Graham-Dodd Adjusted Valuation

Profitability Trends

Leverage & Solvency Trends

Efficiency & Working Capital Trends

Growth Trends (YoY %)

Earnings Stability

Monte Carlo Price Simulation

Executive Compensation

C-Suite Compensation

CEO Pay Ratio

C-Suite Pay Equality (Gini)

CEO Compensation Mix

Workforce & Productivity

Scaling Efficiency

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