ACNB (ACNB) investor relations material

Executive summary

• Net income for Q2 2026 was $15.2 million ($1.49 diluted EPS), up from $11.6 million in Q2 2025 and $13.7 million in Q1 2026, driven by higher net interest income, lower merger-related expenses, and robust noninterest-bearing deposit growth.

• For the six months ended June 30, 2026, net income was $28.9 million ($2.81 EPS), a significant increase from $11.4 million ($1.12 EPS) in the prior year period.

• Return on average assets was 1.85% and return on average equity was 14.54% for Q2 2026.

• Increased regular quarterly dividend by 10.5% and paid a one-time special dividend of $0.50 per share.

• Results in 2025 were impacted by the acquisition of Traditions Bancorp, including a $4.2 million provision for credit losses and $7.8 million in merger-related expenses (net of taxes).

Financial highlights

• Net interest income for Q2 2026 was $34.0 million, up $3.0 million year-over-year and $1.5 million sequentially; for the six months, it was $66.5 million, up $8.4 million.

• FTE net interest margin rose to 4.56% in Q2 2026 from 4.21% in Q2 2025 and 4.46% in Q1 2026; for the six months, it was 4.51% vs. 4.14%.

• Noninterest income for Q2 2026 was $8.8 million, up 6.6% sequentially and 1.6% year-over-year; for the six months, $17.1 million, up 7.7%.

• Noninterest expense for Q2 2026 was $23.1 million, down 2.1% sequentially and 8.8% year-over-year; for the six months, $46.7 million, down 14.6%.

• Total loans outstanding reached $2.40 billion, up 2.1% sequentially and 2.4% year-over-year.

Outlook and guidance

• Management expects continued focus on organic loan growth, disciplined deposit pricing, and maintaining strong capital and liquidity positions.

• Confidence in long-term outlook reflected by dividend increases and share repurchases.

• No material changes to risk factors or forward-looking statements since the last annual report.