ACNB Corporation Net Assets
ACNB Corporation net assets. Based on the latest financial reports, ACNB Corporation (ACNB) has net assets worth $423.28 Million USD as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($3.32 Billion) and total liabilities ($2.90 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Also explore net asset growth rate of ACNB Corporation to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $423.28 Million |
| % of Total Assets | 12.75% |
| Annual Growth Rate | 7.2% |
| 5-Year Change | -84.72% |
| 10-Year Change | 249.8% |
| Growth Volatility | 215.39 |
Net Assets of ACNB Corporation (1994–2025)
Net assets of ACNB Corporation from 1994 to 2025. This chart illustrates how ACNB Corporation's net assets have evolved over time, based on quarterly financial data. See ACNB Corporation (ACNB) net asset quality to measure how much of total assets are equity-financed.
Annual Net Assets for ACNB Corporation (1994–2025)
The table below shows the annual net assets of ACNB Corporation from 1994 to 2025. For live market cap and overall valuation, see ACNB Corporation (ACNB) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $419.97 Million | +38.48% |
| 2024-12-31 | $303.27 Million | +9.30% |
| 2023-12-31 | $277.46 Million | +13.23% |
| 2022-12-31 | $245.04 Million | -91.09% |
| 2021-12-31 | $2.75 Billion | +10.03% |
| 2020-12-31 | $2.50 Billion | +1218.35% |
| 2019-12-31 | $189.52 Million | +12.72% |
| 2018-12-31 | $168.14 Million | +9.20% |
| 2017-12-31 | $153.97 Million | +28.24% |
| 2016-12-31 | $120.06 Million | +4.66% |
| 2015-12-31 | $114.72 Million | +4.27% |
| 2014-12-31 | $110.02 Million | +3.01% |
| 2013-12-31 | $106.80 Million | +5.47% |
| 2012-12-31 | $101.26 Million | +3.89% |
| 2011-12-31 | $97.47 Million | +3.97% |
| 2010-12-31 | $93.75 Million | +6.17% |
| 2009-12-31 | $88.30 Million | +4.58% |
| 2008-12-31 | $84.44 Million | -0.81% |
| 2007-12-31 | $85.13 Million | +10.12% |
| 2006-12-31 | $77.30 Million | +4.45% |
| 2005-12-31 | $74.01 Million | -0.69% |
| 2004-12-31 | $74.52 Million | +2.94% |
| 2003-12-31 | $72.39 Million | +3.27% |
| 2002-12-31 | $70.10 Million | +11.81% |
| 2001-12-31 | $62.69 Million | +3.73% |
| 2000-12-31 | $60.44 Million | +0.96% |
| 1999-12-31 | $59.86 Million | -2.05% |
| 1998-12-31 | $61.12 Million | +16.15% |
| 1997-12-31 | $52.62 Million | +6.44% |
| 1996-12-31 | $49.44 Million | -3.94% |
| 1995-12-31 | $51.46 Million | +5.79% |
| 1994-12-31 | $48.65 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to ACNB Corporation's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 734.1% over the analyzed period, indicating profitable operations and earnings retention.
ACNB Corporation Net Assets Breakdown (December 2025)
ACNB Corporation net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $257.29 Million | 61.26% |
| Common Stock | $27.56 Million | 6.56% |
| Other Comprehensive Income | $-22.17 Million | -5.28% |
| Other Components | $157.29 Million | 37.45% |
| Total Equity | $419.97 Million | 100.00% |
ACNB Corporation Competitors by Market Cap
The table below lists competitors of ACNB Corporation ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Zhongyeda Electric Co Ltd
SHE:002441
|
$645.44 Million |
|
Vestum AB (publ)
ST:VESTUM
|
$645.47 Million |
|
Grand Pacific Petrochemical Corp
TW:1312
|
$645.55 Million |
|
Fuan Pharmaceutical Group Co
SHE:300194
|
$645.88 Million |
|
Ginkgo Bioworks Holdings
NYSE:DNA
|
$645.22 Million |
|
Lg Electronics Pref
KO:066575
|
$645.05 Million |
|
Pantoro Limited
F:RKN
|
$644.80 Million |
|
mobilezone ag
SW:MOZN
|
$644.79 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in ACNB Corporation's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 303,273,000 to 419,974,000, a change of 116,701,000 (38.5%).
- Net income of 37,051,000 contributed positively to equity growth.
- Dividend payments of 14,382,000 reduced retained earnings.
- Share repurchases of 11,164,000 reduced equity.
- New share issuances of 642,000 increased equity.
- Other comprehensive income increased equity by 19,494,000.
- Other factors increased equity by 85,060,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $37.05 Million | +8.82% |
| Dividends Paid | $14.38 Million | -3.42% |
| Share Repurchases | $11.16 Million | -2.66% |
| Share Issuances | $642.00K | +0.15% |
| Other Comprehensive Income | $19.49 Million | +4.64% |
| Other Changes | $85.06 Million | +20.25% |
| Total Change | $- | 38.48% |
Book Value vs Market Value Analysis
This analysis compares ACNB Corporation's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.65x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 8.16x to 1.65x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1994-12-31 | $8.27 | $67.51 | x |
| 1995-12-31 | $8.82 | $67.51 | x |
| 1996-12-31 | $8.45 | $67.51 | x |
| 1997-12-31 | $9.11 | $67.51 | x |
| 1998-12-31 | $9.54 | $67.51 | x |
| 1999-12-31 | $9.37 | $67.51 | x |
| 2000-12-31 | $9.75 | $67.51 | x |
| 2001-12-31 | $10.44 | $67.51 | x |
| 2002-12-31 | $11.71 | $67.51 | x |
| 2003-12-31 | $12.07 | $67.51 | x |
| 2004-12-31 | $12.42 | $67.51 | x |
| 2005-12-31 | $11.74 | $67.51 | x |
| 2006-12-31 | $12.90 | $67.51 | x |
| 2007-12-31 | $14.21 | $67.51 | x |
| 2008-12-31 | $14.10 | $67.51 | x |
| 2009-12-31 | $14.88 | $67.51 | x |
| 2010-12-31 | $15.81 | $67.51 | x |
| 2011-12-31 | $16.42 | $67.51 | x |
| 2012-12-31 | $17.01 | $67.51 | x |
| 2013-12-31 | $17.87 | $67.51 | x |
| 2014-12-31 | $18.33 | $67.51 | x |
| 2015-12-31 | $19.04 | $67.51 | x |
| 2016-12-31 | $19.84 | $67.51 | x |
| 2017-12-31 | $23.53 | $67.51 | x |
| 2018-12-31 | $23.90 | $67.51 | x |
| 2019-12-31 | $26.84 | $67.51 | x |
| 2020-12-31 | $289.22 | $67.51 | x |
| 2021-12-31 | $315.44 | $67.51 | x |
| 2022-12-31 | $28.42 | $67.51 | x |
| 2023-12-31 | $32.50 | $67.51 | x |
| 2024-12-31 | $35.52 | $67.51 | x |
| 2025-12-31 | $40.81 | $67.51 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently ACNB Corporation utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 8.82%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 21.75%
- • Asset Turnover: 0.05x
- • Equity Multiplier: 7.69x
- Recent ROE (8.82%) is below the historical average (10.44%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1994 | 13.92% | 451.23% | 0.00x | 9.70x | $1.91 Million |
| 1995 | 12.55% | 40.21% | 0.03x | 8.93x | $1.31 Million |
| 1996 | 14.38% | 41.48% | 0.04x | 9.56x | $2.17 Million |
| 1997 | 13.74% | 42.42% | 0.04x | 8.87x | $1.97 Million |
| 1998 | 12.64% | 40.18% | 0.04x | 8.91x | $1.61 Million |
| 1999 | 13.07% | 19.04% | 0.08x | 9.12x | $1.84 Million |
| 2000 | 13.39% | 18.99% | 0.08x | 9.39x | $2.05 Million |
| 2001 | 13.30% | 19.53% | 0.07x | 10.05x | $2.07 Million |
| 2002 | 12.70% | 20.79% | 0.06x | 10.48x | $1.89 Million |
| 2003 | 14.87% | 23.35% | 0.05x | 12.06x | $3.53 Million |
| 2004 | 12.49% | 21.34% | 0.05x | 12.40x | $1.86 Million |
| 2005 | 9.97% | 14.41% | 0.05x | 12.77x | $-25.00K |
| 2006 | 9.43% | 12.53% | 0.06x | 12.48x | $-440.40K |
| 2007 | 9.32% | 12.81% | 0.07x | 10.89x | $-576.00K |
| 2008 | 7.99% | 11.76% | 0.06x | 11.57x | $-1.70 Million |
| 2009 | 8.18% | 12.66% | 0.06x | 10.89x | $-1.61 Million |
| 2010 | 8.98% | 14.82% | 0.06x | 10.33x | $-956.40K |
| 2011 | 8.72% | 15.87% | 0.05x | 10.31x | $-1.25 Million |
| 2012 | 8.78% | 16.99% | 0.05x | 10.37x | $-1.24 Million |
| 2013 | 8.72% | 18.89% | 0.05x | 9.79x | $-1.37 Million |
| 2014 | 9.35% | 20.82% | 0.05x | 9.91x | $-712.20K |
| 2015 | 9.60% | 21.24% | 0.05x | 10.01x | $-454.50K |
| 2016 | 9.05% | 20.41% | 0.04x | 10.05x | $-1.14 Million |
| 2017 | 6.36% | 14.85% | 0.04x | 10.36x | $-5.61 Million |
| 2018 | 12.93% | 27.04% | 0.05x | 9.80x | $4.93 Million |
| 2019 | 12.52% | 27.04% | 0.05x | 9.08x | $4.77 Million |
| 2020 | 0.74% | 17.45% | 0.04x | 1.02x | $-231.45 Million |
| 2021 | 1.01% | 27.58% | 0.04x | 1.01x | $-247.07 Million |
| 2022 | 14.59% | 32.97% | 0.04x | 10.31x | $11.25 Million |
| 2023 | 11.42% | 27.62% | 0.05x | 8.72x | $3.94 Million |
| 2024 | 10.50% | 24.09% | 0.06x | 7.90x | $1.52 Million |
| 2025 | 8.82% | 21.75% | 0.05x | 7.69x | $-4.95 Million |
Industry Comparison
This section compares ACNB Corporation's net assets metrics with peer companies in the Banks - Regional industry.
Industry Context
- Industry: Banks - Regional
- Average net assets among peers: $685,054,778
- Average return on equity (ROE) among peers: 6.75%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| ACNB Corporation (ACNB) | $423.28 Million | 13.92% | 6.84x | $645.30 Million |
| Ameris Bancorp (ABCB) | $239.36 Million | -1.64% | 9.06x | $4.95 Billion |
| Ameris Bancorp (ABCB) | $68.20 Million | 10.85% | 9.15x | $5.65 Billion |
| Affinity Bancshares Inc (AFBI) | $45.08 Million | 2.57% | 4.16x | $140.18 Million |
| Alerus Financial Corp (ALRS) | $359.40 Million | 14.66% | 8.44x | $829.34 Million |
| Amalgamated Bank (AMAL) | $344.07 Million | 1.78% | 10.75x | $1.27 Billion |
| Amerant Bancorp Inc. (AMTB) | $753.45 Million | 5.71% | 10.20x | $979.96 Million |
| Arrow Financial Corporation (AROW) | $166.38 Million | 13.18% | 10.80x | $724.09 Million |
| Associated Banc-Corp (ASB) | $4.09 Billion | 7.50% | 7.17x | $5.91 Billion |
| AmeriServ Financial Inc (ASRV) | $98.61 Million | 6.11% | 10.88x | $78.95 Million |
About ACNB Corporation
ACNB Corporation, a financial holding company, offers banking, insurance, and financial services to individual, business, and government customers in the United States. The company offers checking, savings, and money market deposit accounts, as well as time deposits and debit cards. It also provides commercial lending products, such as commercial mortgages, real estate development and constructio… Read more