ACNB Corporation (ACNB) — Cash Flow Quality Index
ACNB Corporation (ACNB) has a Cash Flow Quality Index of -0.23x as of June 2026. Operating cash flow of $-3.45 Million is below net income of $15.21 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can ACNB Corporation service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
ACNB Corporation Cash Flow Quality Index (1994–2025)
Historical Cash Flow Quality Index for ACNB Corporation across 32 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see ACNB Corporation cash flow conversion.
Annual Cash Flow Quality Index for ACNB Corporation (1994–2025)
Year-by-year earnings quality comparison for ACNB Corporation.
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.45x | $53.64 Million | $37.05 Million | ▲ +15.9% |
| 2024 | 1.25x | $39.78 Million | $31.85 Million | ▼ -2.5% |
| 2023 | 1.28x | $40.60 Million | $31.69 Million | ▲ +16.9% |
| 2022 | 1.10x | $39.20 Million | $35.75 Million | ▼ -27.6% |
| 2021 | 1.51x | $42.13 Million | $27.83 Million | ▲ +9.3% |
| 2020 | 1.38x | $25.47 Million | $18.39 Million | ▲ +27.7% |
| 2019 | 1.08x | $25.72 Million | $23.72 Million | ▼ -20.2% |
| 2018 | 1.36x | $29.54 Million | $21.75 Million | ▼ -21.8% |
| 2017 | 1.74x | $17.01 Million | $9.79 Million | ▲ +55.8% |
| 2016 | 1.12x | $12.12 Million | $10.87 Million | ▼ -14.6% |
| 2015 | 1.31x | $14.38 Million | $11.02 Million | ▲ +24.2% |
| 2014 | 1.05x | $10.81 Million | $10.29 Million | ▼ -45.6% |
| 2013 | 1.93x | $17.99 Million | $9.31 Million | ▲ +84.4% |
| 2012 | 1.05x | $9.30 Million | $8.89 Million | ▼ -51.0% |
| 2011 | 2.14x | $18.15 Million | $8.50 Million | ▲ +101.8% |
| 2010 | 1.06x | $8.91 Million | $8.42 Million | ▼ -26.6% |
| 2009 | 1.44x | $10.41 Million | $7.22 Million | ▼ -21.8% |
| 2008 | 1.84x | $12.43 Million | $6.74 Million | ▲ +224.4% |
| 2007 | 0.57x | $4.51 Million | $7.94 Million | ▼ -58.4% |
| 2006 | 1.36x | $9.95 Million | $7.29 Million | ▼ -11.6% |
| 2005 | 1.54x | $11.39 Million | $7.38 Million | ▲ +30.3% |
| 2004 | 1.19x | $11.03 Million | $9.31 Million | ▲ +0.2% |
| 2003 | 1.18x | $12.74 Million | $10.77 Million | ▲ +170.4% |
| 2002 | 0.44x | $3.90 Million | $8.90 Million | ▲ +157.1% |
| 2001 | -0.77x | $-6.39 Million | $8.34 Million | ▼ -160.9% |
| 2000 | 1.26x | $10.19 Million | $8.10 Million | ▲ +76.6% |
| 1999 | 0.71x | $5.58 Million | $7.82 Million | ▼ -37.0% |
| 1998 | 1.13x | $8.75 Million | $7.72 Million | ▼ -0.7% |
| 1997 | 1.14x | $8.24 Million | $7.23 Million | ▼ -0.3% |
| 1996 | 1.14x | $8.13 Million | $7.11 Million | ▲ +10.8% |
| 1995 | 1.03x | $6.67 Million | $6.46 Million | ▼ -30.8% |
| 1994 | 1.49x | $10.11 Million | $6.77 Million | — |