ACNB Corporation Financial Ratios — ACNB Stock

Profitability (USD)

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Return on Common Equity (%)	9.83	9.79	9.77	10.22	10.33	9.63	8.16	16.5	16.02	11.26	15.48	17.65	14.03	12.93	13.68
Return on Assets (%)	0.86	0.86	0.89	0.96	0.98	0.92	0.7	1.34	1.41	0.86	1.04	1.35	1.28	1.32	1.32
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	100	100	100	100	100	100	100	100	100	100	100	100	100	100	100
EBITDA Margin (%)	4.81	4.42	4.4	4.51	3.66	3.65	3.79	3.91	3.47	3.92	3.66	3.62	3.16	2.8	4.44
Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	23.11	24.25	26.15	29.2	30.78	29.67	27.14	36.58	37.85	24.37	37.25	42.89	37.44	37.31	30.62
Profit Margin (%)	18.44	19.23	20.56	22.48	22.95	22.04	16.18	29.77	30.57	19.74	29.6	34.11	29.77	29.39	24.42
Net Income to Common Margin (%)	18.44	19.23	20.56	22.48	22.95	22.04	16.18	29.77	30.57	19.74	29.6	34.11	29.77	29.39	24.42
Effective Tax Rate (%)	20.21	20.7	21.39	23.04	25.45	25.74	40.4	18.61	19.22	18.98	20.52	20.46	20.48	21.21	20.24
Dvd Payout Ratio (%)	53.07	50.91	48.76	44.92	43.75	44.53	53.46	28.79	29.17	47.22	32.22	25.5	30.62	33.64	38.82
Sustainable Growth Rate (%)	4.61	4.81	5	5.63	5.81	5.34	3.8	11.75	11.35	5.94	10.5	13.15	9.74	8.58	8.37

Credit (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Total Debt	117	60	90	81	76	74	95	84	71	57	38	24	225	258	305
ST Debt	46	- -	7	- -	- -	- -	- -	- -	1	- -	- -	- -	27	- -	45
LT Debt	71	60	83	81	76	74	95	84	70	57	38	24	198	258	260
Total Debt/EBITDA	52.82	29.37	44.91	39.23	43.59	41.25	41.27	29.28	26.17	15.58	11.03	6.37	66.86	85.1	45.25
Net Debt/EBITDA	42.62	4.2	35.82	29.7	32.9	30.73	26.25	14.95	-17.55	-94.66	-196.29	-38.77	46.47	68.6	34.84
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	8.81	8.85	9.35	9.5	9.56	9.61	7.77	8.47	9.1	6.66	6.79	8.55	9.75	10.73	8.82
Long-Term Debt/Equity (%)	73.04	59.21	77.44	73.56	66.69	61.84	61.44	49.67	36.83	22.05	13.95	9.86	71.33	85.1	61.87
Long-Term Debt/Capital (%)	34.61	39.21	44.16	43.88	41.07	39.05	43.27	37.42	30.74	25.04	16.71	10.06	42.98	50.11	44.06
Long-Term Debt/Total Assets (%)	7.08	5.71	7.91	7.43	6.66	6.16	5.93	5.07	4.06	2.23	1.36	0.96	8.18	10.78	8.05
Total Debt/Equity (%)	120.19	59.21	83.8	73.56	66.69	61.84	61.44	49.69	37.23	22.05	13.95	9.86	81.02	85.1	72.58
Total Debt/Capital (%)	56.95	39.21	47.79	43.88	41.07	39.05	43.27	37.43	31.07	25.04	16.71	10.06	48.81	50.11	51.69
Total Debt/Total Assets (%)	11.66	5.71	8.56	7.43	6.66	6.16	5.93	5.07	4.1	2.23	1.36	0.96	9.29	10.78	9.44
Net Debt to Equity	96.98	8.46	66.84	55.68	50.34	46.08	39.07	25.36	-24.96	-133.97	-248.22	-60.06	56.3	68.61	55.89
Net Debt/Capital (%)	51.63	8.44	42.2	37.18	34.47	32.31	32.67	23.39	-41.97	200.73	139.86	-204.5	39.59	44.48	44.79
EBITDA	2	2	2	2	2	2	2	3	3	4	3	4	3	3	7
EBITDA-CapEx	- -	2	2	2	2	2	2	3	3	4	3	4	3	3	7
Operating Income (Loss)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Liquidity (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Cash Ratio	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Current Ratio	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Quick Ratio	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
CFO/Avg Current Liab	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	8.81	8.85	9.35	9.5	9.56	9.61	7.77	8.47	9.1	6.66	6.79	8.55	9.75	10.73	8.82
Long-Term Debt/Equity (%)	73.04	59.21	77.44	73.56	66.69	61.84	61.44	49.67	36.83	22.05	13.95	9.86	71.33	85.1	61.87
Long-Term Debt/Capital (%)	34.61	39.21	44.16	43.88	41.07	39.05	43.27	37.42	30.74	25.04	16.71	10.06	42.98	50.11	44.06
Long-Term Debt/Total Assets (%)	7.08	5.71	7.91	7.43	6.66	6.16	5.93	5.07	4.06	2.23	1.36	0.96	8.18	10.78	8.05
Total Debt/Equity (%)	120.19	59.21	83.8	73.56	66.69	61.84	61.44	49.69	37.23	22.05	13.95	9.86	81.02	85.1	72.58
Total Debt/Capital (%)	56.95	39.21	47.79	43.88	41.07	39.05	43.27	37.43	31.07	25.04	16.71	10.06	48.81	50.11	51.69
Total Debt/Total Assets (%)	11.66	5.71	8.56	7.43	6.66	6.16	5.93	5.07	4.1	2.23	1.36	0.96	9.29	10.78	9.44
CFO/Total Liabilities	2	0.98	1.91	1.1	1.39	1.12	1.18	2	1.68	1.11	1.68	1.72	1.9	1.9	1.91
CFO/CapEx	9.35	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Altman's Z-Score	0.2	0.21	0.22	0.24	0.23	0.26	0.21	0.26	0.26	0.18	0.18	0.24	0.28	0.28	0.27

Working Capital (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Accounts Receivable Turnover

- -

Days Sales Outstanding

- -

Inventory Turnover

- -

Days Inventory Outstanding

- -

Accounts Payable Turnover

- -

Accounts Payable Turnover Days

- -

Cash Conversion Cycle

- -

Inventory to Cash Days

- -

Inventories

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Raw Materials

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Work In Process

- -

Finished Goods

- -

Other Inventory

- -

Enterprise Value (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Market Capitalization	82	96	108	131	128	189	193	276	267	216	273	339	381	339	496
- Cash & Cash Equivalents	23	51	18	20	19	19	34	41	114	399	710	168	66	47	66
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	117	60	90	81	76	74	95	84	71	57	38	24	225	258	305
Enterprise Value	-33	-61	49	74	60	101	96	157	32	-464	-836	-359	88	156	732
Total Capital	206	153	187	184	186	190	219	223	227	227	227	240	461	515	590
Total Debt/Capital (%)	56.95	39.21	47.79	43.88	41.07	39.05	43.27	37.43	31.07	25.04	16.71	10.06	48.81	50.11	51.69
Total Debt / EV	-3.59	-0.98	1.81	1.1	1.27	0.73	0.98	0.53	2.18	-0.12	-0.05	-0.07	2.54	1.66	0.42
EV/Sales	- -	- -	1.09	1.61	1.26	2.06	1.59	2.15	0.42	- -	- -	- -	0.83	1.44	4.83
EV/EBITDA	- -	- -	24.76	35.78	34.42	56.36	42	55.09	12	- -	- -	- -	26.3	51.29	108.67
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	2.74	6.83	4.2	8.37	5.66	5.32	1.26	- -	- -	- -	2.18	3.91	13.65
EV/Free Cash Flow to Firm	- -	- -	2.74	6.83	4.2	8.37	5.66	5.32	1.26	- -	- -	- -	2.18	3.91	13.65
Diluted Market Cap	82	96	108	131	128	189	193	276	267	216	273	339	382	340	498
Diluted Enterprise Value	177	105	179	192	186	244	254	319	223	-127	-399	195	541	551	737
EV per Share	- -	- -	8.26	12.3	10.02	16.76	14.71	22.33	4.58	- -	- -	- -	10.38	18.29	71.36
TTM Sales	46	46	45	46	48	49	61	73	78	93	94	105	106	108	152
TTM EBITDA	2	2	2	2	2	2	2	3	3	4	3	4	3	3	7
TTM Operating Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
TTM Cash Flow to Firm	18	9	18	11	14	12	17	30	26	25	42	39	41	40	54
TTM Free Cash Flow to Firm	20	9	18	11	14	12	17	30	26	25	42	39	41	40	54

Multiples (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Price/Free Cash Flow	4.09	10.35	6	12.07	8.93	15.6	11.37	9.35	10.38	8.48	6.48	8.65	9.42	8.55	9.27
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	-33	-61	49	74	60	101	96	157	32	-464	-836	-359	88	156	732
Low Price	13.28	13.6	16	17.99	18.99	20.65	24.45	27.3	32.29	19	24.06	28.4	27	30.24	35.7
EV/Sales	- -	- -	1.09	1.61	1.26	2.06	1.59	2.15	0.42	- -	- -	- -	0.83	1.44	4.83
EV/EBITDA	- -	- -	24.76	35.78	34.42	56.36	42	55.09	12	- -	- -	- -	26.3	51.29	108.67
Price/Earnings	9.66	10.84	11.59	12.69	11.65	17.4	19.76	12.7	11.26	11.74	9.81	9.48	12.03	10.64	13.39
Price/Earnings Average	10.47	9.99	10.87	11.26	11.34	14	19.38	10.82	10.87	12.07	8.87	8.11	9.29	10.41	12.02
Price/Earnings High	11.52	11.39	12.02	13.36	12.31	18.29	21.73	13.41	12.2	17.72	10.58	9.83	13.05	13.54	14.79
Price/Earnings Low	9.27	9.11	10.27	10.49	10.39	11.5	16.35	8.83	9.61	8.92	7.54	6.76	7.26	8.07	9.89
Price/Book Value	0.93	1.04	1.1	1.26	1.17	1.63	1.56	1.98	1.71	1.27	1.44	1.57	1.62	1.32	1.74
Price/Book Value Average	1	0.96	1.04	1.12	1.14	1.31	1.53	1.68	1.65	1.3	1.31	1.34	1.25	1.29	1.56
Price/Book Value High	1.11	1.09	1.15	1.33	1.24	1.72	1.71	2.09	1.85	1.91	1.56	1.63	1.75	1.68	1.92
Price/Book Value Low	0.89	0.87	0.98	1.04	1.04	1.08	1.29	1.38	1.46	0.96	1.11	1.12	0.98	1	1.29
Price/Tangible Book Value	0.93	1.04	1.09	1.27	1.2	1.67	1.47	1.92	1.61	1.03	1.22	1.78	1.7	1.35	1.49
Price/Tangible Book Value Average	1.01	0.96	1.03	1.13	1.16	1.35	1.44	1.63	1.56	1.06	1.1	1.52	1.31	1.32	1.34
Price/Tangible Book Value High	1.11	1.09	1.14	1.34	1.26	1.76	1.61	2.02	1.75	1.56	1.31	1.84	1.84	1.72	1.65
Price/Tangible Book Value Low	0.89	0.87	0.97	1.05	1.07	1.11	1.21	1.33	1.38	0.79	0.94	1.27	1.03	1.02	1.1
Price/Sales	1.78	2.08	2.38	2.85	2.67	3.83	3.2	3.78	3.44	2.32	2.9	3.23	3.58	3.13	3.27
Price/Sales Average	1.93	1.92	2.23	2.53	2.6	3.08	3.14	3.22	3.32	2.38	2.63	2.77	2.77	3.06	2.94
Price/Sales High	2.12	2.19	2.47	3	2.82	4.03	3.52	3.99	3.73	3.5	3.13	3.35	3.89	3.98	3.61
Price/Sales Low	1.71	1.75	2.11	2.36	2.38	2.53	2.64	2.63	2.94	1.76	2.23	2.31	2.16	2.37	2.41
Price/Cash Flow	4.52	10.35	6	12.07	8.93	15.6	11.37	9.35	10.38	8.48	6.48	8.65	9.39	8.51	9.25
Price/Cash Flow Average	4.9	9.55	5.63	10.71	8.69	12.55	11.16	7.96	10.02	8.72	5.86	7.4	7.25	8.33	8.3
Price/Cash Flow High	5.4	10.88	6.23	12.71	9.43	16.4	12.5	9.87	11.25	12.8	6.99	8.97	10.19	10.84	10.21
Price/Cash Flow Low	4.34	8.7	5.32	9.98	7.96	10.31	9.41	6.5	8.86	6.44	4.98	6.17	5.66	6.46	6.83
Price/Free Cash Flow Average	4.43	9.55	5.63	10.71	8.69	12.55	11.16	7.96	10.02	8.72	5.86	7.4	7.27	8.36	8.33
Price/Free Cash Flow High	4.87	10.88	6.23	12.71	9.43	16.4	12.5	9.87	11.25	12.8	6.99	8.97	10.21	10.88	10.25
Price/Free Cash Flow Low	3.92	8.7	5.32	9.98	7.96	10.31	9.41	6.5	8.86	6.44	4.98	6.17	5.68	6.49	6.85
EV/Sales Average	3.98	2.11	3.81	3.87	3.8	4.21	4.13	3.8	2.76	- -	- -	1.39	4.26	5	4.51
EV/Sales High	4.17	2.38	4.05	4.34	4.03	5.15	4.51	4.58	3.17	- -	- -	1.98	5.38	5.93	5.19
EV/Sales Low	3.76	1.94	3.69	3.7	3.59	3.66	3.64	3.21	2.37	- -	- -	0.93	3.65	4.32	3.99
EV/EBITDA Average	82.74	47.71	86.62	85.86	104.07	115.26	109.03	97.4	79.37	-32.98	-123.57	38.47	134.8	178.78	101.61
EV/EBITDA High	86.78	53.79	92.02	96.32	110.16	141.17	119.04	117.2	91.11	-4.51	-109.78	54.66	170.25	211.71	116.84
EV/EBITDA Low	78.16	43.87	83.8	82.04	98.11	100.16	96.05	82.29	68.31	-48.86	-134.33	25.77	115.65	154.3	89.87
EV/EBIT Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Last Price	13.83	16.18	18.06	21.75	21.3	31.25	29.55	39.25	37.82	25	31.28	39.81	44.76	39.83	48.35
High Price	16.5	17	18.74	22.9	22.5	32.85	32.5	41.45	41	37.75	33.74	41.28	48.55	50.72	53.41
Enterprise Value Average	184	97	173	177	183	207	250	278	214	-120	-425	146	453	542	685
Enterprise Value High	192	110	183	199	193	254	273	334	246	-16	-378	208	572	642	787
Enterprise Value Low	173	90	167	169	172	180	220	235	184	-178	-462	98	389	468	605

Shares Outstanding	6	6	6	6	6	6	7	7	7	9	9	9	9	9	10
Diluted Weighted Avg Shares	6	6	6	6	6	6	7	7	7	9	9	9	9	9	10
Basic Weighted Avg Shares	6	6	6	6	6	6	7	7	7	9	9	9	9	9	10
Revenue per Share	7.77	7.76	7.58	7.63	7.97	8.15	9.25	10.38	10.99	10.79	10.78	12.31	12.49	12.74	14.79
EBITDA per Share	0.37	0.34	0.33	0.34	0.29	0.3	0.35	0.41	0.38	0.42	0.39	0.45	0.39	0.36	0.66
Operating Income per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Basic EPS, GAAP	1.43	1.49	1.56	1.71	1.83	1.8	1.5	3.09	3.36	2.13	3.19	4.2	3.72	3.75	3.61
Basic EPS from Cont Ops	1.43	1.49	1.56	1.71	1.83	1.8	1.5	3.09	3.36	2.13	3.19	4.2	3.72	3.75	3.61
Diluted EPS, GAAP	1.43	1.49	1.56	1.71	1.83	1.8	1.5	3.09	3.36	2.13	3.19	4.2	3.71	3.73	3.6
Diluted EPS from Cont Ops	1.43	1.49	1.56	1.71	1.83	1.8	1.5	3.09	3.36	2.13	3.19	4.2	3.71	3.73	3.6
Dividend per Share	0.76	0.76	0.76	0.77	0.8	0.8	0.8	0.89	0.98	1.01	1.03	1.07	1.14	1.26	1.4
Cash Flow per Share	3.06	1.56	3.01	1.8	2.39	2	2.6	4.2	3.64	2.95	4.83	4.6	4.77	4.68	5.23
Free Cash Flow per Basic Share	2.73	1.56	3.01	1.8	2.39	2	2.6	4.2	3.64	2.95	4.83	4.6	4.77	4.68	5.23
Cash & Equivalents per Share	39.06	36.48	24.78	22.94	23.97	26.76	29.3	28.79	43.23	85.35	131.48	84.76	60.77	51.89	6.7
Book Value per Share	14.92	15.61	16.36	17.25	18.22	19.15	18.95	19.84	22.17	19.72	21.69	25.36	27.67	30.22	27.77
Tangible Book Value per Share	14.84	15.54	16.5	17.08	17.82	18.68	20.14	20.48	23.44	24.16	25.66	22.37	26.32	29.55	32.47

ACNB Corporation

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)