ACNB Corporation (ACNB) — Working Capital to Net Assets Ratio
ACNB Corporation (ACNB) has a Working Capital to Net Assets ratio of -10.5% as of December 2025. Working capital of $-44.13 Million (current assets of $20.61 Million minus current liabilities of $64.74 Million) is measured against net assets of $419.97 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how leveraged is ACNB Corporation's balance sheet to measure how much of total assets are equity-financed.
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 December 2025, the ratio stands at -10.5%, reflecting working capital of $-44.13 Million against net assets of $419.97 Million USD. Check ACNB Corporation (ACNB) tangible net worth to evaluate the tangible quality of the company's equity base.
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. For live market cap and the full company profile, see ACNB market cap.
| 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 | — |