---
schema_version: "secwatch.filing_event.v1"
accession: "0000894671-26-000044"
form_type: "8-K"
ticker: "OVBC"
cik: "0000894671"
company_name: "OHIO VALLEY BANC CORP"
filed_at: "2026-07-27T14:21:37+00:00"
generated_at: "2026-07-27T14:23:03.682708+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Ohio Valley Banc Q2 net income down 30.5%; provision spikes on two large commercial credits

## Summary
- Q2 net income $2.927M ($0.62 EPS) vs $4.210M ($0.89 EPS) a year ago, down 30.5%.
- Provision for credit losses $3.755M, up $2.607M from Q2 2025, driven by $4.531M specific allocations on two collateral-dependent loans (auto dealership and hotel construction).
- Net interest margin narrowed to 3.93% from 4.17% as funding costs rose faster than asset yields.
- Nonperforming loans to total loans rose to 1.44% at June 30, 2026 from 0.45% a year earlier; allowance for credit losses increased to 1.33% from 0.99%.
- Visa share exchange generated $377,000 gain; tax processing agreement expiration reduced electronic refund fees by $135,000 in Q2.

## SEC filing metadata
- accession: 0000894671-26-000044
- form_type: 8-K
- ticker: OVBC
- cik: 0000894671
- company_name: OHIO VALLEY BANC CORP
- filed_at: 2026-07-27T14:21:37+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/894671/000089467126000044/0000894671-26-000044-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/894671/000089467126000044/ovbc-20260714.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000894671-26-000044
- JSON: https://secwatch.observer/filing/0000894671-26-000044.json
- Plain text: https://secwatch.observer/filing/0000894671-26-000044.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.