ACNB (ACNB) Financial Strength : 3 (As of Dec. 2023)

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What is ACNB Financial Strength?

ACNB has the Financial Strength Rank of 3. It displays poor financial strength and is likely in financial distress. Usually this is caused by too much debt for the company.

Warning Sign:

ACNB Corp displays poor financial strength. Usually, this is caused by too much debt for the company.

GuruFocus Financial Strength Rank measures how strong a company's financial situation is. It is based on these factors:

1. The debt burden that the company has as measured by its Interest Coverage (current year). The higher, the better.
2. Debt to revenue ratio. The lower, the better.
3. Altman Z-Score.

GuruFocus does not calculate ACNB's interest coverage with the available data. ACNB's debt to revenue ratio for the quarter that ended in Dec. 2023 was 2.50. Altman Z-Score does not apply to banks and insurance companies.

ACNB Financial Strength Calculation

GuruFocus Financial Strength Rank measures how strong a company's financial situation is. It is based on these factors

A company ranks high with financial strength is likely to withstand any business slowdowns and recessions.

1. The debt burden that the company has as measured by its Interest Coverage (current year). The higher, the better.

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

ACNB's Interest Expense for the months ended in Dec. 2023 was $-3.8 Mil. Its Operating Income for the months ended in Dec. 2023 was $0.0 Mil. And its Long-Term Debt & Capital Lease Obligation for the quarter that ended in Dec. 2023 was $197.9 Mil.

ACNB's Interest Coverage for the quarter that ended in Dec. 2023 is

The higher the ratio, the stronger the company's financial strength is.

2. Debt to revenue ratio. The lower, the better.

ACNB's Debt to Revenue Ratio for the quarter that ended in Dec. 2023 is

Debt to Revenue Ratio	=	Total Debt (Q: Dec. 2023 )			/	Revenue
	=	(Short-Term Debt & Capital Lease Obligation	+	Long-Term Debt & Capital Lease Obligation)	/	Revenue
	=	(26.882	+	197.907)	/	89.852
	=	2.50

3. Altman Z-Score.

Z-Score model is an accurate forecaster of failure up to two years prior to distress. It can be considered the assessment of the distress of industrial corporations.

The zones of discrimination were as such:

When Z-Score is less than 1.81, it is in Distress Zones.
When Z-Score is greater than 2.99, it is in Safe Zones.
When Z-Score is between 1.81 and 2.99, it is in Grey Zones.

Altman Z-Score does not apply to banks and insurance companies.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

ACNB (NAS:ACNB) Financial Strength Explanation

The maximum rank is 10. Companies with rank 7 or higher will be unlikely to fall into distressed situations. Companies with rank of 3 or less are likely in financial distress.

ACNB has the Financial Strength Rank of 3. It displays poor financial strength and is likely in financial distress. Usually this is caused by too much debt for the company.

ACNB Financial Strength Related Terms

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ACNB (ACNB) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Financial Services » Banks » ACNB Corp (NAS:ACNB) » Definitions » Financial Strength

Comparable Companies

Traded in Other Exchanges

N/A

Address

16 Lincoln Square, P.O. BOX 3129, Gettysburg, PA, USA, 17325

Website

https://www.acnb.com

ACNB Corp provides banking, insurance, and financial services to businesses and consumers, through its wholly-owned subsidiaries, ACNB Bank and ACNB Insurance Services, Inc. The corporation has two reporting segments, the Bank and ACNB Insurance Services. ACNB Insurance Services is managed separately from the Banking segment, which includes the Bank and related financial services that the corporation offers through its banking subsidiary. ACNB Insurance Services, Inc. offers a broad range of property and casualty, life, and health insurance to both commercial and individual clients. The corporation's primary source of revenue is interest income on loans and investment securities and fee income on its products and services.

Executives

Frank Iii Elsner	director	894 LAUREL WOODS LANE, HANOVER PA 17331
James Helt	other: EVP/Banking Services ACNB Bank	360 THORNHILL DRIVE, HANOVER PA 17331
Scott L Kelley	director	2068 ROSEWOOD LANE, YORK PA 17403
Alan J Stock	director	245 ORCHARD DRIVE, HANOVER PA 17331
Andrew A Bradley	other: ACNB Bank SVP	16 LINCOLN SQUARE, GETTYSBURG PA 17325
Brett D Fulk	other: ACNB Bank EVP	34 MILLER ROAD, NEW RINGGOLD PA 17960
Kevin J Hayes	officer: SVP/Secretary & CGO	16 LINCOLN SQUARE, GETTYSBURG PA 17325
Emily E Berwager	other: ACNB Bank SVP	16 LINCOLN SQUARE, GETTYSBURG PA 17325
Mark E Blacksten	other: ACNB Bank EVP	16 LINCOLN SQUARE, GETTYSBURG PA 17325
Thomas R Stone	other: ACNB Bank EVP	2701 PRIMROSE LANE E, YORK PA 17402
Seibel Donald Arthur Jr	director	1001 GREEN VALLEY ROAD, NEW WINDSOR MD 21776
James J Lott	director	1230 IDAVILLE YORK SPRINGS ROAD, GARDNERS PA 17324
David L Sites	director	220 DOUBLEDAY AVENUE, GETTYSBURG PA 17325
Lynda L Glass	officer: EVP, Secretary & Treasurer	68 WEST MOUNTAIN TOP DRIVE, ORRTANNA PA 17353
Jason H Weber	other: ACNB Bank EVP	1830 BOULDER DRIVE, DOWNINGTOWN PA 19335