ACNB (ACNB) investor relations material

Executive summary

• Achieved record net income of $15.2 million ($1.49 diluted EPS) for Q2 2026, up from $13.7 million in Q1 2026 and $11.6 million in Q2 2025.

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

• Strong loan growth, stable asset quality, and robust noninterest-bearing deposit growth contributed to performance.

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

Financial highlights

• Net interest income rose to $34.0 million, up $1.5 million from Q1 2026 and $3.0 million from Q2 2025.

• Fully taxable equivalent net interest margin increased to 4.56% from 4.46% in Q1 2026 and 4.21% in Q2 2025.

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

• Noninterest income totaled $8.8 million, up 6.6% sequentially and 1.6% year-over-year.

• Noninterest expense decreased 2.1% sequentially and 8.8% year-over-year, with no merger-related expenses in Q2 2026.

Outlook and guidance

• Management remains focused on disciplined growth, prudent risk management, and sustainable long-term shareholder value.

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