ACNB Corporation (ACNB) — Working Capital to Net Assets Ratio
ACNB Corporation (ACNB) has a Working Capital to Net Assets ratio of -19.0% as of June 2026. Working capital of $-80.26 Million (current assets of $28.00 Million minus current liabilities of $108.26 Million) is measured against net assets of $423.28 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See operational self-sufficiency of ACNB Corporation to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
ACNB Corporation Working Capital to Net Assets (1994–2025)
This chart shows how ACNB Corporation's Working Capital to Net Assets ratio has evolved across 32 annual periods from 1994 to 2025. As of June 2026, the ratio stands at -19.0%, reflecting working capital of $-80.26 Million against net assets of $423.28 Million USD. For the complete balance sheet picture, see ACNB total asset value.
Annual Working Capital to Net Assets for ACNB Corporation (1994–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for ACNB Corporation from 1994 to 2025, covering 32 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check ACNB Corporation liquidity resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -10.5% | $-44.13 Million | $419.97 Million | $20.61 Million | $64.74 Million | ▲ +564.4 pp |
| 2024 | -574.9% | $-1.74 Billion | $303.27 Million | $64.85 Million | $1.81 Billion | ▼ -69.9 pp |
| 2023 | -505.0% | $-1.40 Billion | $277.46 Million | $517.65 Million | $1.92 Billion | ▼ -781.1 pp |
| 2022 | 276.1% | $676.60 Million | $245.04 Million | $721.72 Million | $45.12 Million | ▲ +235.8 pp |
| 2021 | 40.3% | $1.11 Billion | $2.75 Billion | $1.15 Billion | $38.47 Million | ▲ +12.5 pp |
| 2020 | 27.8% | $695.47 Million | $2.50 Billion | $737.07 Million | $41.60 Million | ▲ +630.0 pp |
| 2019 | -602.2% | $-1.14 Billion | $189.52 Million | $305.19 Million | $1.45 Billion | ▲ +99.7 pp |
| 2018 | -701.9% | $-1.18 Billion | $168.14 Million | $202.63 Million | $1.38 Billion | ▼ -1548.3 pp |
| 2017 | 846.5% | $1.30 Billion | $153.97 Million | $1.34 Billion | $36.91 Million | ▲ +59.3 pp |
| 2016 | 787.2% | $945.12 Million | $120.06 Million | $979.71 Million | $34.59 Million | ▲ +14.2 pp |
| 2015 | 773.0% | $886.76 Million | $114.72 Million | $921.96 Million | $35.20 Million | ▲ +24.3 pp |
| 2014 | 748.7% | $823.74 Million | $110.02 Million | $869.44 Million | $45.70 Million | ▲ +1405.6 pp |
| 2013 | -656.9% | $-701.60 Million | $106.80 Million | $148.10 Million | $849.70 Million | ▼ -1404.9 pp |
| 2012 | 748.0% | $757.46 Million | $101.26 Million | $804.76 Million | $47.30 Million | ▲ +1407.5 pp |
| 2011 | -659.5% | $-642.87 Million | $97.47 Million | $231.85 Million | $874.72 Million | ▲ +152.6 pp |
| 2010 | -812.2% | $-761.44 Million | $93.75 Million | $24.17 Million | $785.61 Million | ▲ +48.1 pp |
| 2009 | -860.3% | $-759.68 Million | $88.30 Million | $24.14 Million | $783.81 Million | ▲ +36.0 pp |
| 2008 | -896.3% | $-756.83 Million | $84.44 Million | $16.93 Million | $773.75 Million | ▼ -94.9 pp |
| 2007 | -801.4% | $-682.20 Million | $85.13 Million | $19.21 Million | $701.41 Million | ▲ +115.8 pp |
| 2006 | -917.2% | $-709.03 Million | $77.30 Million | $20.66 Million | $729.69 Million | ▲ +54.9 pp |
| 2005 | -972.0% | $-719.41 Million | $74.01 Million | $19.27 Million | $738.69 Million | ▼ -47.3 pp |
| 2004 | -924.8% | $-689.14 Million | $74.52 Million | $22.70 Million | $711.84 Million | ▲ +8.6 pp |
| 2003 | -933.3% | $-675.65 Million | $72.39 Million | $33.41 Million | $709.06 Million | ▼ -19.0 pp |
| 2002 | -914.4% | $-640.97 Million | $70.10 Million | $18.09 Million | $659.06 Million | ▼ -54.9 pp |
| 2001 | -859.4% | $-538.81 Million | $62.69 Million | $21.93 Million | $560.74 Million | ▼ -59.4 pp |
| 2000 | -800.0% | $-483.51 Million | $60.44 Million | $18.60 Million | $502.11 Million | ▼ -50.3 pp |
| 1999 | -749.7% | $-448.78 Million | $59.86 Million | $33.68 Million | $482.46 Million | ▼ -38.1 pp |
| 1998 | -711.6% | $-434.90 Million | $61.12 Million | $20.80 Million | $455.70 Million | ▼ -14.4 pp |
| 1997 | -697.2% | $-366.84 Million | $52.62 Million | $28.73 Million | $395.57 Million | ▲ +73.6 pp |
| 1996 | -770.8% | $-381.05 Million | $49.44 Million | $22.08 Million | $403.13 Million | ▼ -53.1 pp |
| 1995 | -717.7% | $-369.34 Million | $51.46 Million | $22.90 Million | $392.24 Million | ▲ +89.5 pp |
| 1994 | -807.2% | $-392.68 Million | $48.65 Million | $12.92 Million | $405.60 Million | — |