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Acnb Bank

Gettysburg, PA · Cert 7506 · Acnb Corp.

State charter, non-member · FDIC · 32 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B in assets3

Basis

Quarter: Q2 2026, the quarter ended June 30, 2026, on both parts.

Income statement: year to date as filed, annualized, on both parts.

Balance sheet: as filed at quarter end.

Peer group

Banks $1B-$10B in assets (n=322 to 328). Each measure ranks only the institutions that reported it, so n varies by measure.

Peer groups below the disclosure floor are suppressed.

Peer standing

Capital

70

Q2 2024Q2 2026peer median (50)

Asset Quality

66

Q2 2024Q2 2026peer median (50)

Profitability

83

Q2 2024Q2 2026peer median (50)

Liquidity

47

Q2 2024Q2 2026peer median

Efficiency

72

Q2 2024Q2 2026peer median (50)

Growth

No peer data yet

Capital, Asset Quality, Profitability, Efficiency: higher is always a stronger peer standing (▲ better, ▼ worse). Liquidity, Growth: the score reflects closeness to the peer median -- 100 is sitting exactly at the median, falling the same way whether the bank runs above or below it.

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas.

CallReports · callreports.ai · Board PackageGenerated 2026-10-11

Acnb Bank

Gettysburg, PA · Cert 7506 · Acnb Corp.

State charter, non-member · FDIC · 32 branches

Q2 2026

$3.3BAssets
$2.4BLoans
$2.6BDeposits
$407.4MEquity
Loan mix
94%RE $2.2B6%C&I $0.1B0%Consumer $0.0BQ2 2025Q2 2026
Deposit mix
76%Interest-bearing $2.0B24%Noninterest $0.6BQ2 2025Q2 2026

NIM

4.29%Q2 ’244.76%Q2 ’255.21%Q2 ’26+6%+14%

Non-interest income vs. expense

2.40%Q2 ’243.06%Q2 ’252.53%Q2 ’26+33%-25%

Market Position · Gettysburg, PA · 2026 SOD (annual) · 60.6% share · #1 of 4 inst. · $1.1B of $1.8B

60.6% Adams
8.2% York
4.4% Frederick
5.3% Carroll

Executive Summary

  • Earnings: ROA of 1.80%, up 103 bps year over year; NIM at 4.16%.
  • Asset quality: problem loans at 0.40% of loans (-2 bps YoY), with net charge-offs at 0.01%.
  • Capital: tier 1 leverage ratio of 11.25%, up 70 bps from a year ago.
  • Funding: loans stand at 95.18% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.80%+103 bps YoY

Net Interest Margin (YTD, annualized)

4.16%+50 bps YoY

Efficiency Ratio (YTD, annualized)

50.54%-1,931 bps YoY

Tier 1 Leverage Ratio

11.25%+70 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.77%1.17%1.23%1.75%1.80%+103 bps
Return on Equity6.67%9.93%10.39%14.02%14.53%+786 bps
Net Interest Margin3.66%3.76%3.85%4.11%4.16%+50 bps
Efficiency Ratio69.84%62.64%59.69%52.10%50.54%-1,931 bps
Non-Interest Burden2.40%2.16%2.08%1.86%1.81%-60 bps
Growth
Asset Growth (YoY)32.89%34.56%35.10%0.03%1.89%-3,100 bps
Loan Growth (YoY)40.26%40.24%40.12%0.89%3.11%-3,715 bps
Deposit Growth (YoY)37.34%37.46%36.56%-0.39%0.27%-3,707 bps
Asset Quality
Nonperforming Loans / Loans0.43%0.43%0.45%0.41%0.40%-2 bps
Net Charge-Offs / Loans0.01%0.01%0.01%0.00%0.01%0 bps
Allowance / Loans1.03%1.01%1.00%1.00%0.99%-5 bps
Allowance Coverage of NPLs2.4x2.4x2.2x2.5x2.4x0.0x
Capital
Tier 1 Leverage Ratio10.54%10.86%10.92%11.37%11.25%+70 bps
Total Risk-Based Capital14.58%15.13%15.30%15.63%15.28%+70 bps
Equity / Assets11.56%12.08%12.40%12.52%12.33%+77 bps
Liquidity & Funding
Loans / Deposits92.55%94.64%95.28%92.80%95.18%+263 bps
Liquid Assets / Assets4.16%4.17%3.36%4.03%3.53%-63 bps
CRE / Total Capitaln/a366%363%354%n/an/a

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas. Income-statement figures are year-to-date as filed, annualized (the UBPR convention). Each quarter includes the ones before it.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Acnb Bank

Gettysburg, PA · Cert 7506 · Peer group: banks $1B-$10B in assets (n=322-328) · Acnb Corp.

State charter, non-member · FDIC · 32 branches

Q2 2026

$3.3BAssets
$2.4BLoans
$2.6BDeposits
$407.4MEquity

Executive Summary

  • Strongest standing: return on assets outperforms 88% of banks $1B-$10B in assets (rank 41 of 328).
  • Widest gap: nonperforming loans / loans trails 39% of banks $1B-$10B in assets (rank 125 of 322).
  • Overall: at or above the peer median on 9 of 9 directional measures.

Return on Assets

1.78%

Rank 41 of 328

Net Interest Margin

4.16%

Rank 45 of 328

Efficiency Ratio

52.74%

Rank 94 of 328

Equity / Assets

12.33%

Rank 68 of 328

Non-interest income vs. expense

$23.8M$83.4MINCOMEEXPENSE
Unfavorable gap of $59.6M · efficiency ratio beats 72% of banks $1B-$10B in assets
Bank 52.74%Peer median 59.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.78%0.91%1.22%1.52%Beats 88%41 / 328
Return on Equity14.42%8.43%11.45%14.43%Beats 75%83 / 328
Net Interest Margin4.16%3.03%3.45%3.83%Beats 86%45 / 328
Efficiency Ratio52.74%51.61%59.56%67.53%Beats 72%94 / 328
Asset Quality
Nonperforming Loans / Loans0.40%0.24%0.51%1.03%Beats 61%125 / 322
Net Charge-Offs / Loans0.01%0.01%0.03%0.10%Beats 71%94 / 322
Capital
Tier 1 Capital Ratio14.30%11.75%13.15%15.47%Beats 66%113 / 328
Total Risk-Based Capital Ratio15.28%12.63%14.15%16.46%Beats 65%114 / 328
Equity / Assets12.33%9.15%10.33%12.01%Beats 79%68 / 328
Liquidity & Funding
Loans / Deposits95.18%76.63%87.92%95.36%74th pctl84 / 323
Loans / Assets73.60%65.18%74.15%79.98%47th pctl173 / 328
Brokered Deposits / Depositsn/aNot reported for this institution