ACNB (ACNB) Q2 Earnings Lag Estimates

Group 1: Earnings Performance - ACNB reported quarterly earnings of $1.11 per share, missing the Zacks Consensus Estimate of $1.14 per share, and down from $1.32 per share a year ago, representing an earnings surprise of -2.63% [1] - The company posted revenues of $39.69 million for the quarter ended June 2025, surpassing the Zacks Consensus Estimate by 3.96%, compared to year-ago revenues of $27.39 million [2] - Over the last four quarters, ACNB has surpassed consensus revenue estimates four times, but has only exceeded consensus EPS estimates once [2] Group 2: Stock Performance and Outlook - ACNB shares have gained about 8% since the beginning of the year, slightly underperforming the S&P 500's gain of 8.1% [3] - The company's earnings outlook is crucial for investors, as it includes current consensus earnings expectations for upcoming quarters and any recent changes to these expectations [4] - The current consensus EPS estimate for the coming quarter is $1.15 on revenues of $38.96 million, and for the current fiscal year, it is $4.43 on revenues of $149.32 million [7] Group 3: Industry Context - The Zacks Industry Rank indicates that the Banks - Southwest industry is currently in the top 13% of over 250 Zacks industries, suggesting a favorable environment for stock performance [8] - Empirical research shows a strong correlation between near-term stock movements and trends in earnings estimate revisions, which can be tracked by investors [5] - The favorable estimate revisions trend prior to the earnings release has resulted in a Zacks Rank 2 (Buy) for ACNB, indicating expected outperformance in the near future [6]