ACNB

The revenue base is predominantly spread‑based and recurring, complemented by recurring insurance and wealth fees. Asset quality has been stable with nonperforming assets at 0.29% of assets in Q1 2026 and very low net charge‑offs.

TTM diluted EPS through March 31, 2026 is estimated at about 4.95, derived from FY2025 EPS of 3.60 plus Q1 2026 EPS of 1.32 and removing the Q1 2025 loss of 0.03. That said, earnings remain sensitive to interest rates and credit costs, and the Traditions integration adds some variability near term.

Overall predictability is good for a community bank, but not toll‑booth level.