ACNB Corporation (ACNB) Key Metrics
ACNB valuation today
Trailing 12 months · as of October 18, 2026- Market cap
- $644.2M
- Enterprise value
- $887.8M
- P/E (TTM)
- 12.0 10-yr median 11.9
- Forward P/E
- 9.7
- PEG ratio
- —
- Price / sales
- 4.0 10-yr median 3.0
- Price / book
- 1.5 10-yr median 1.3
- EV / EBITDA
- — 10-yr median 7.0
- Dividend yield
- 2.53% $1.60 a year
- Beta
- 0.87
ACNB key metrics, 2016–2025
Fiscal year ended December 31, 2025 · U.S. dollarsACNB valuation Price multiples at each fiscal year-end price.
ACNB returns How much profit the business earns on the capital it uses.
ACNB per-share figures Results divided by the shares outstanding at year-end.
ACNB financial health Debt, liquidity and how easily interest is covered.
ACNB efficiency & capital use Working capital cycle and where the cash goes.
ACNB valuation history
ACNB returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
ACNB debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
ACNB cash returned to shareholders
ACNB price vs earnings per share
ACNB key metrics
2016–2025| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Valuation | ||||||||||
| Market capitalization | $497.5M | $340.0M | $382.1M | $343.3M | $272.6M | $216.0M | $267.1M | $276.2M | $193.4M | $189.1M |
| Enterprise value | $805.9M | $549.1M | $119.2M | −$312.3M | −$801.5M | −$425.8M | $65.9M | $191.7M | $131.4M | $136.0M |
| P/E ratio | 13.4 | 10.7 | 12.1 | 9.6 | 9.8 | 11.7 | 11.3 | 12.7 | 19.8 | 17.4 |
| Price / sales | 2.9 | 2.6 | 3.3 | 3.2 | 2.7 | 2.0 | 3.0 | 3.4 | 2.9 | 3.6 |
| Price / book | 1.2 | 1.1 | 1.4 | 1.4 | 0.1 | 0.1 | 1.4 | 1.6 | 1.3 | 1.6 |
| Price / free cash flow | 9.5 | 8.8 | 9.7 | 9.2 | 6.7 | 8.8 | 11.0 | 9.9 | 12.7 | 19.3 |
| Price / operating cash flow | 9.3 | 8.5 | 9.4 | 8.8 | 6.5 | 8.5 | 10.4 | 9.3 | 11.4 | 15.6 |
| EV / sales | 4.7 | 4.2 | 1.0 | -2.9 | -7.9 | -4.0 | 0.8 | 2.4 | 2.0 | 2.6 |
| EV / EBITDA | 15.2 | 12.6 | 2.8 | — | — | — | 2.1 | 6.5 | 7.0 | 8.3 |
| EV / free cash flow | 15.3 | 14.1 | 3.0 | — | — | — | 2.7 | 6.9 | 8.6 | 13.9 |
| Earnings yield | 7.4% | 9.4% | 8.3% | 10.4% | 10.2% | 8.5% | 8.9% | 7.9% | 5.1% | 5.7% |
| Free cash flow yield | 10.6% | 11.4% | 10.3% | 10.9% | 14.9% | 11.3% | 9.1% | 10.1% | 7.9% | 5.2% |
| Dividend yield | 2.9% | 3.2% | 2.5% | 2.7% | 3.3% | 4.0% | 2.6% | 2.3% | 2.7% | 2.6% |
| Shareholder yield (dividends + buybacks) | 5.1% | 3.2% | 3.1% | 4.6% | 3.8% | 4.0% | 2.6% | 2.3% | 2.7% | 2.6% |
| Share price at fiscal year-end | $48.35 | $39.83 | $44.76 | $39.81 | $31.28 | $25.00 | $37.82 | $39.25 | $29.55 | $31.25 |
| Per share | ||||||||||
| Revenue per share | $16.56 | $15.48 | $13.44 | $12.58 | $11.58 | $12.20 | $12.42 | $11.43 | $10.08 | $8.80 |
| Earnings per share | $3.60 | $3.73 | $3.71 | $4.15 | $3.19 | $2.13 | $3.36 | $3.09 | $1.50 | $1.80 |
| Operating cash flow per share | $5.21 | $4.66 | $4.76 | $4.55 | $4.83 | $2.95 | $3.64 | $4.20 | $2.60 | $2.00 |
| Free cash flow per share | $5.11 | $4.55 | $4.62 | $4.34 | $4.65 | $2.83 | $3.44 | $3.95 | $2.33 | $1.62 |
| Cash per share | $2.00 | $7.60 | $60.64 | $83.70 | $131.64 | $85.32 | $43.22 | $28.80 | $29.57 | $26.76 |
| Book value per share | $40.81 | $35.52 | $32.50 | $28.42 | $315.44 | $289.22 | $26.84 | $23.90 | $23.53 | $19.84 |
| Tangible book value per share | $32.37 | $29.43 | $26.26 | $22.09 | $309.91 | $283.51 | $23.44 | $20.49 | $20.14 | $18.68 |
| Dividends per share | $1.40 | $1.25 | $1.14 | $1.06 | $1.03 | $1.01 | $0.98 | $0.89 | $0.80 | $0.80 |
| Capex per share | $0.10 | $0.11 | $0.14 | $0.21 | $0.18 | $0.12 | $0.20 | $0.25 | $0.27 | $0.39 |
| Debt per share | $31.97 | $32.09 | $29.85 | $7.67 | $8.40 | $11.04 | $14.72 | $16.79 | $20.10 | $17.99 |
| Shares outstanding | 10.3M | 8.5M | 8.5M | 8.6M | 8.7M | 8.6M | 7.1M | 7.0M | 6.5M | 6.1M |
| Change in shares outstanding | +20.5% | +0.0% | −1.0% | −1.1% | +0.9% | +22.3% | +0.4% | +7.5% | +8.1% | +0.4% |
| Returns & profitability | ||||||||||
| Return on equity (ROE) | 10.2% | 11.0% | 12.1% | 2.4% | 1.1% | 1.4% | 13.3% | 13.5% | 7.1% | 9.3% |
| Return on invested capital (ROIC) | 6.0% | 12.1% | — | — | 1.6% | 2.0% | — | 24.8% | 12.3% | 14.6% |
| Return on assets (ROA) | 1.3% | 1.3% | 1.3% | 1.3% | 1.0% | 0.9% | 1.4% | 1.3% | 0.7% | 0.9% |
| Return on tangible assets | 1.2% | 1.4% | 1.3% | 1.4% | 1.0% | 0.7% | 1.4% | 1.3% | 0.6% | 0.9% |
| Free cash flow margin | 30.9% | 29.4% | 34.4% | 34.5% | 40.2% | 23.2% | 27.7% | 34.6% | 23.1% | 18.4% |
| Income quality (OCF / net income) | 1.45 | 1.25 | 1.28 | 1.10 | 1.51 | 1.38 | 1.08 | 1.36 | 1.74 | 1.12 |
| Financial health | ||||||||||
| Total debt | $329.0M | $273.9M | $254.8M | $66.1M | $73.2M | $95.3M | $104.0M | $118.2M | $131.5M | $108.8M |
| Cash & short-term investments | $20.6M | $64.9M | $517.7M | $721.7M | $1.15B | $737.1M | $305.2M | $202.6M | $193.5M | $161.9M |
| Net debt | $308.4M | $209.1M | −$262.9M | −$655.6M | −$1.07B | −$641.7M | −$201.2M | −$84.5M | −$62.0M | −$53.1M |
| Debt / equity | 0.78 | 0.90 | 0.92 | 0.27 | 0.03 | 0.04 | 0.55 | 0.70 | 0.85 | 0.91 |
| Debt / assets | 0.10 | 0.11 | 0.11 | 0.03 | 0.03 | 0.04 | 0.06 | 0.07 | 0.08 | 0.09 |
| Net debt / EBITDA | 5.80 | 4.81 | −6.08 | −13.45 | −27.93 | −24.35 | −6.28 | −2.86 | −3.31 | −3.23 |
| Current ratio | 0.32 | 0.04 | 0.27 | 16.00 | 29.82 | 17.72 | 0.21 | 0.15 | 36.31 | 28.32 |
| Quick ratio | 0.32 | 0.04 | 0.27 | 15.99 | 29.82 | 17.72 | 0.21 | 0.15 | 36.30 | 28.32 |
| Interest coverage | 1.2 | 1.7 | 4.8 | 12.4 | 5.1 | 1.9 | 2.9 | 3.6 | 3.0 | 3.7 |
| Working capital | −$44.1M | −$1.74B | −$1.40B | $676.6M | $1.11B | $695.5M | −$1.14B | −$1.18B | $1.30B | $945.1M |
| Invested capital | $728.4M | $512.3M | $14.6M | −$410.6M | $1.67B | $1.86B | −$11.7M | $83.7M | $92.0M | $67.0M |
| Tangible asset value | $333.1M | $251.2M | $224.2M | $190.5M | $2.70B | $2.45B | $165.5M | $144.2M | $131.8M | $113.1M |
| Net current asset value | −$2.79B | −$2.03B | −$1.62B | −$1.56B | $1.11B | $680.2M | −$1.23B | −$1.28B | −$101.3M | −$106.5M |
| Graham number | $57.50 | $54.60 | $52.10 | $51.49 | $150.56 | $117.71 | $45.04 | $40.77 | $28.14 | $28.32 |
| Graham net-net per share | −$270.89 | −$237.40 | −$190.22 | −$180.74 | $127.28 | $78.74 | −$173.51 | −$181.48 | −$190.68 | −$152.72 |
| Capital allocation | ||||||||||
| Dividends paid | $14.4M | $10.7M | $9.7M | $9.1M | $9.0M | $8.7M | $6.9M | $6.3M | $5.2M | $4.8M |
| Share buybacks (net) | $11.2M | $249,000 | $2.0M | $6.7M | $1.5M | $0 | $0 | $0 | $0 | $0 |
| Dividend payout ratio | 38.8% | 33.6% | 30.6% | 25.5% | 32.2% | 47.2% | 29.2% | 28.8% | 53.5% | 44.5% |
| Dividends + buybacks / free cash flow | 48.6% | 28.2% | 29.7% | 42.3% | 25.9% | 35.6% | 28.5% | 22.5% | 34.3% | 49.5% |
| Capex / revenue | 0.6% | 0.7% | 1.0% | 1.7% | 1.6% | 1.0% | 1.6% | 2.2% | 2.7% | 4.4% |
| Capex / operating cash flow | 2.0% | 2.4% | 2.9% | 4.6% | 3.7% | 4.1% | 5.5% | 5.9% | 10.3% | 19.3% |
| Capex / depreciation | 0.16 | 0.32 | 0.35 | 0.48 | 0.46 | 0.29 | 0.53 | 0.61 | 0.77 | 1.30 |
| Stock-based compensation / revenue | 0.8% | 1.0% | 0.9% | 0.7% | 0.4% | 0.4% | 0.4% | 0.2% | 0.2% | 0.1% |
| SG&A / revenue | 39.6% | 33.6% | 37.4% | 34.5% | 37.7% | 35.3% | 34.8% | 35.7% | 40.1% | 45.1% |
| Efficiency | ||||||||||
| Days of inventory on hand | — | — | — | 47.7 | — | — | 8.8 | 12.0 | 23.2 | 38.8 |
| Days payables outstanding | — | — | — | 232,927.4 | 120,843.4 | 30,736.6 | 46,905.4 | 53,553.8 | 76,121.0 | 87,241.9 |
| Payables turnover | — | — | — | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 | 0.00 | 0.00 |
| Inventory turnover | — | — | — | 7.65 | — | — | 41.39 | 30.52 | 15.70 | 9.41 |
| Asset turnover | 0.06 | 0.05 | 0.05 | 0.04 | 0.04 | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 |
| Average payables | — | — | — | $2.31B | $2.31B | $1.80B | $1.38B | $1.32B | $1.13B | $940.3M |
| Average inventory | — | — | — | $474,000 | — | — | $259,500 | $295,500 | $346,000 | $418,000 |
| Intangibles / total assets | 2.7% | 2.2% | 2.2% | 2.2% | 1.7% | 1.9% | 1.4% | 1.5% | 1.4% | 0.6% |
Computed from ACNB's annual financial statements (latest annual report filed March 12, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in U.S. dollars; data from EODHD. Averages use the opening and closing balance of each year.
ACNB valuation and financial ratios
At the end of fiscal 2025 (December 31, 2025), ACNB traded at 13.4 times earnings, against a 10-year median of 11.9. Based on the latest twelve months, the trailing P/E is 12.0 and the forward P/E is 9.7. ACNB earned a return on equity of 10.2% and a return on invested capital of 6.0% in fiscal 2025. It ended the year with $329.0 million of debt and $20.6 million in cash and short-term investments, net debt of $308.4 million. It returned $25.5 million to shareholders: $14.4 million in dividends and $11.2 million in share buybacks, 49% of free cash flow. The share count rose 70.0% from 6.1M to 10.3M over 9 years.
See the ACNB income statement, the ACNB chart for price history, or the ACNB stock overview for the latest quote and news.
ACNB key metrics FAQ
What is ACNB's P/E ratio?
ACNB's trailing P/E ratio is 12.0 based on the last twelve months of earnings (as of October 18, 2026), and its forward P/E is 9.7. At the end of fiscal 2025 it was 13.4, compared with a 10-year median of 11.9.
What is ACNB's EV/EBITDA?
ACNB's enterprise value was 15.2 times EBITDA at the end of fiscal 2025 (enterprise value $805.9 million, EBITDA $53.2 million).
What is ACNB's return on equity?
ACNB's return on equity (ROE) was 10.2% in fiscal 2025: net income of $37.1 million on average shareholders' equity of $361.6 million.
What is ACNB's ROIC?
ACNB's return on invested capital was 6.0% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does ACNB have?
ACNB had total debt of $329.0 million at the end of fiscal 2025, a debt-to-equity ratio of 0.78 and $308.4 million of net debt (5.80 times EBITDA).
What is ACNB's dividend yield?
ACNB's forward dividend yield is 2.53%. ACNB paid $14.4 million in dividends in fiscal 2025 ($1.40 per share), a payout ratio of 38.8%.
Does ACNB buy back its shares?
Yes. ACNB spent $11.2 million on net share repurchases in fiscal 2025 Shares outstanding changed +20.5% over the year, to 10.3M..
What is ACNB's free cash flow yield?
ACNB generated $52.6 million of free cash flow in fiscal 2025, a free cash flow yield of 10.6% on its market value at year-end ($497.5 million).
What is ACNB's current ratio?
ACNB's current ratio was 0.32 at the end of fiscal 2025: current assets were 0.32 times current liabilities.