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Acnb cash flow, quarter by quarter

Latest: Q3 2026 · from the cash-flow statements filed with the SEC

Free cash flow$46.6M in Q3 2026 · $78.9M over twelve months

Operating cash flow$47.1M
Capital spending−$490K
Free cash flow+$46.6M
Cash / net income3.0×

Analysis

In Q3 2026, Acnb generated $47.1M of operating cash flow and spent $490K on capital projects, leaving free cash flow of $46.6M. That is $20.1M more than in Q3 2025 ($26.5M).

Over the twelve months to Sep 30, 2026, operating cash flow was $80.4M; the largest uses were other investing ($95.0M), dividends ($21.4M), buybacks ($16.0M); besides operations, cash came from other financing ($43.2M), shares issued ($1.1M); the cash balance fell by $13.8M.

Operating cash flow was $47.1M against net income of $15.7M — 3.0× profit, cash ran ahead of reported earnings. The largest differences: deferred taxes −$4.7M, other liabilities +$4.5M, depreciation & amortization +$1.5M.

Free cash flow

Acnb: free cash flow by quarterAcnb: free cash flow by quarter$5.3MQ4 2024−$2.0MQ1 2025$15.8MQ2 2025$26.5MQ3 2025$12.3MQ4 2025$24.0MQ1 2026−$4.0MQ2 2026$46.6MQ3 2026
Operating cash flow less capital spending.
Acnb: operating cash flow against capital spendingAcnb: operating cash flow against capital spendingOperating cash flowCapital spending$5.7M$373KQ4 2024−$1.3M$659KQ1 2025$15.6M−$185KQ2 2025$26.9M$430KQ3 2025$12.5M$172KQ4 2025$24.3M$334KQ1 2026−$3.4M$516KQ2 2026$47.1M$490KQ3 2026
Latest (Q3 2026): Operating cash flow $47.1M, Capital spending $490K.

Capital allocation, year by year

Acnb: where the cash came from (up) and went (down), by fiscal yearAcnb: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedAsset salesCapital spendingAcquisitionsBuybacksDividendsFY2021: Operating cash flow $42.1MFY2021: Net borrowing −$22.3MFY2021: Shares issued $60KFY2021: Asset sales $213KFY2021: Capital spending −$1.6MFY2021: Buybacks −$1.5MFY2021: Dividends −$9.0M$42.4MFY2021FY2022: Operating cash flow $39.2MFY2022: Net borrowing −$6.9MFY2022: Shares issued $713KFY2022: Asset sales $1.1MFY2022: Capital spending −$1.8MFY2022: Buybacks −$6.7MFY2022: Dividends −$9.1M$41.0MFY2022FY2023: Operating cash flow $40.6MFY2023: Net borrowing $190MFY2023: Shares issued $721KFY2023: Capital spending −$1.2MFY2023: Buybacks −$2.0MFY2023: Dividends −$9.7M$231MFY2023FY2024: Operating cash flow $39.8MFY2024: Net borrowing $18.9MFY2024: Shares issued $424KFY2024: Capital spending −$960KFY2024: Buybacks −$249KFY2024: Dividends −$10.7M$59.1MFY2024FY2025: Operating cash flow $53.6MFY2025: Net borrowing $8.7MFY2025: Shares issued $642KFY2025: Capital spending −$1.1MFY2025: Acquisitions $36.2MFY2025: Buybacks −$11.2MFY2025: Dividends −$14.4M$99.2MFY2025
Over these 5 years operating cash flow totalled $215M; the largest uses were dividends ($52.9M) and net borrowing ($29.3M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$88.4M
Debt$331M
Net debt$243M

Acnb funds itself: free cash flow was $78.9M over the last twelve months, and $88.4M of cash and investments stands against $331M of debt.

Where the cash came from and went

Acnb: sources (+) and uses (−) of cash, Q3 2026Acnb: sources (+) and uses (−) of cash, Q3 2026Operating cash flow$47.1MOther financing−$26.7MOther investing−$17.0MNet borrowing (+) / repaid (−)$8.2MCash drawn (+) / kept (−)−$6.5MDividends−$4.3MBuybacks−$742KCapital spending−$490KShares issued$371K
Acnb: sources (+) and uses (−) of cash, TTM to Q3 2026Acnb: sources (+) and uses (−) of cash, TTM to Q3 2026Other investing−$95.0MOperating cash flow$80.4MOther financing$43.2MDividends−$21.4MBuybacks−$16.0MCash drawn (+) / kept (−)$13.8MNet borrowing (+) / repaid (−)−$4.5MCapital spending−$1.5MShares issued$1.1M

From profit to cash

Acnb: net income to operating cash flow, Q3 2026Acnb: net income to operating cash flow, Q3 2026Net income$15.7MDepreciation & amortization$1.5MDeferred taxes−$4.7MPrepaid and other assets$575KOther liabilities$4.5MOperating cash flow$47.1M
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.

Every quarter

QuarterOperating cash flowCapital spendingAcquisitionsBuybacksDividendsNet borrowing (+) / repaid (−)Shares issuedCash drawn (+) / kept (−)Free cash flow
Q3 2026$47.1M−$490K—−$742K−$4.3M$8.2M$371K−$6.5M$46.6M
Q2 2026−$3.4M−$516K—−$9.2M−$9.3M$43.9M$630K$11.8M−$4.0M
Q1 2026$24.3M−$334K—−$3.6M−$3.9M−$40.9M−$251K−$28.0M$24.0M
Q4 2025$12.5M−$172K—−$2.5M−$3.9M−$15.7M$315K$36.5M$12.3M
Q3 2025$26.9M−$430K—−$2.7M−$3.5M$37.4M$292K$970K$26.5M
Q2 2025$15.6M$185K—−$2.9M−$3.5M−$1.1M$284K$20.5M$15.8M
Q1 2025−$1.3M−$659K$36.2M−$3.1M−$3.4M−$11.8M−$249K−$76.3M−$2.0M
Q4 2024$5.7M−$373K——−$2.7M−$21.9M$235K$10.8M$5.3M

Acnb: income statement and cash flow

Acnb, Q3 2026: revenue $54.0M (+6% year over year), operating margin 36.5%. The chart follows the revenue to costs, profit and cash.

Acnb: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.