ACNB

Capital is robust and liquidity strong. At March 31, 2026, the bank reported CET1 of 14.92%, Tier 1 leverage of 11.74%, and total risk‑based capital of 16.73%. Uninsured and non‑collateralized deposits were only 17.7% of total, and available liquidity sources were ~349.5% of those balances. Loan‑to‑deposit ratio was ~93%.

Securities AFS net unrealized losses were ~$27.7 million and HTM unrealized losses were modest; both are manageable relative to equity. Borrowings declined in Q1 2026 and the company refinanced/retired subordinated debt, extending tenor at 5.875% due 2036 and redeeming 4.00% notes due 2031, which is prudent liability management.

Asset quality metrics remain strong with NPLs at 0.41% of loans and net recoveries near zero.