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Acnb Corp. (ACNB)
NASDAQ:ACNB
US Market

ACNB (ACNB) Ratios

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ACNB Ratios

ACNB's free cash flow for Q4 2025 was $0.77. For the 2025 fiscal year, ACNB's free cash flow was decreased by $ and operating cash flow was $0.29. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
0.32 0.32 0.04 0.27 0.32
Quick Ratio
0.32 0.32 0.04 0.27 0.32
Cash Ratio
0.32 0.32 0.03 0.03 0.08
Solvency Ratio
0.02 0.02 0.02 0.02 0.02
Operating Cash Flow Ratio
0.83 0.83 0.02 0.02 0.02
Short-Term Operating Cash Flow Coverage
0.83 0.83 2.51 0.71 0.93
Net Current Asset Value
$ -2.79B$ -2.79B$ -2.03B$ -1.62B$ -1.56B
Leverage Ratios
Debt-to-Assets Ratio
0.10 0.10 0.11 0.11 0.03
Debt-to-Equity Ratio
0.78 0.78 0.90 0.92 0.27
Debt-to-Capital Ratio
0.44 0.44 0.47 0.48 0.21
Long-Term Debt-to-Capital Ratio
0.38 0.38 0.46 0.41 0.08
Financial Leverage Ratio
7.69 7.69 7.90 8.72 10.31
Debt Service Coverage Ratio
0.40 0.35 0.88 0.54 0.87
Interest Coverage Ratio
1.16 1.16 1.69 4.79 12.40
Debt to Market Cap
0.69 0.65 0.80 0.66 0.19
Interest Debt Per Share
35.66 35.98 35.02 30.93 8.19
Net Debt to EBITDA
6.00 6.64 5.22 4.37 -2.09
Profitability Margins
Gross Profit Margin
76.48%73.68%84.05%92.01%96.66%
EBIT Margin
24.36%27.26%30.58%34.73%41.45%
EBITDA Margin
26.97%27.26%32.87%37.66%44.96%
Operating Profit Margin
24.36%27.26%30.58%34.73%41.45%
Pretax Profit Margin
24.36%27.26%30.58%34.73%41.45%
Net Profit Margin
19.43%21.75%24.09%27.62%32.97%
Continuous Operations Profit Margin
19.43%21.75%24.09%27.62%32.97%
Net Income Per EBT
79.76%79.76%78.79%79.52%79.54%
EBT Per EBIT
100.00%100.00%100.00%100.00%100.00%
Return on Assets (ROA)
1.15%1.15%1.33%1.31%1.42%
Return on Equity (ROE)
9.20%8.82%10.50%11.42%14.59%
Return on Capital Employed (ROCE)
1.47%1.47%6.89%7.97%15.80%
Return on Invested Capital (ROIC)
1.15%1.15%5.29%5.69%10.95%
Return on Tangible Assets
1.18%1.18%1.36%1.34%1.45%
Earnings Yield
7.92%7.47%9.40%8.32%10.55%
Efficiency Ratios
Receivables Turnover
0.00 0.00 0.00 0.00 0.00
Payables Turnover
0.00 0.00 0.00 0.00 0.00
Inventory Turnover
0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
5.48 4.90 4.70 3.97 3.59
Asset Turnover
0.06 0.05 0.06 0.05 0.04
Working Capital Turnover Ratio
-0.19 -0.19 -0.08 -0.08 -0.08
Cash Conversion Cycle
0.00 0.00 0.00 0.00 0.00
Days of Sales Outstanding
0.00 0.00 0.00 0.00 0.00
Days of Inventory Outstanding
0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
0.00 0.00 0.00 0.00 0.00
Operating Cycle
0.00 0.00 0.00 0.00 0.00
Cash Flow Ratios
Operating Cash Flow Per Share
5.18 5.23 4.68 4.77 4.60
Free Cash Flow Per Share
4.95 5.12 4.57 4.64 4.39
CapEx Per Share
0.24 0.10 0.11 0.14 0.21
Free Cash Flow to Operating Cash Flow
0.95 0.98 0.98 0.97 0.95
Dividend Paid and CapEx Coverage Ratio
3.19 3.47 3.41 3.74 3.59
Capital Expenditure Coverage Ratio
21.86 49.85 41.44 34.76 21.65
Operating Cash Flow Coverage Ratio
0.16 0.16 0.15 0.16 0.59
Operating Cash Flow to Sales Ratio
0.28 0.31 0.30 0.35 0.36
Free Cash Flow Yield
10.91%10.60%11.46%10.36%11.03%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
12.65 13.39 10.63 12.02 9.48
Price-to-Sales (P/S) Ratio
2.47 2.91 2.56 3.32 3.13
Price-to-Book (P/B) Ratio
1.12 1.18 1.12 1.37 1.38
Price-to-Free Cash Flow (P/FCF) Ratio
9.19 9.44 8.72 9.66 9.07
Price-to-Operating Cash Flow Ratio
8.74 9.25 8.51 9.38 8.65
Price-to-Earnings Growth (PEG) Ratio
1.54 -3.59 13.19 -1.16 0.32
Price-to-Fair Value
1.12 1.18 1.12 1.37 1.38
Enterprise Value Multiple
15.14 17.32 13.01 13.18 4.86
Enterprise Value
777.59M 804.44M 565.34M 569.64M 236.94M
EV to EBITDA
15.12 17.32 13.01 13.18 4.86
EV to Sales
4.08 4.72 4.28 4.96 2.19
EV to Free Cash Flow
15.19 15.30 14.56 14.45 6.34
EV to Operating Cash Flow
14.50 15.00 14.21 14.03 6.04
Tangible Book Value Per Share
32.18 32.47 29.55 26.35 22.37
Shareholders’ Equity Per Share
40.57 40.94 35.67 32.61 28.78
Tax and Other Ratios
Effective Tax Rate
0.20 0.20 0.21 0.20 0.20
Revenue Per Share
18.42 16.61 15.55 13.49 12.73
Net Income Per Share
3.58 3.61 3.75 3.72 4.20
Tax Burden
0.80 0.80 0.79 0.80 0.80
Interest Burden
1.00 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.30 0.40 0.34 0.37 0.34
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Income Quality
1.45 1.45 1.25 1.28 1.10
Currency in USD