{"schema_version":"secwatch.filing_event.v1","accession":"0001074902-23-000107","form_type":"8-K","ticker":"LCNB","cik":"0001074902","company_name":"LCNB CORP","filed_at":"2023-11-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.136202+00:00","generated_at":"2026-06-07T20:12:42.746838+00:00","sec_items":["1.01","7.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"LCNB signs $23.1M deal for Eagle Financial Bancorp at $19.10/share or 1.1401 shares","bullets":["Exchange ratio: 1.1401 LCNB shares or $19.10 cash per EFBI share; aggregate value ~$23.1M.","Expected ~11.5% accretive to 2025 EPS and ~11.1% accretive to 2026 EPS.","Tangible book value dilution ~2.4% at close; earn-back period ~2.1 years using crossover method.","Eagle had $175.8M assets, $140.8M loans, $135.0M deposits as of Sept 30, 2023.","Transaction expected to close in Q2 2024; Patricia L. Walter to join LCNB as EVP."],"urls":{"canonical":"https://secwatch.observer/filing/0001074902-23-000107","json":"https://secwatch.observer/filing/0001074902-23-000107.json","markdown":"https://secwatch.observer/filing/0001074902-23-000107.md","text":"https://secwatch.observer/filing/0001074902-23-000107.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1074902/000107490223000107/0001074902-23-000107-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1074902/000107490223000107/lcnb-20231129.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T20:12:42.746838+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"6c041dfc7435d3f95553f0a64e2e73d9923b11d6","claim":"LCNB CORP entered into Agreement and Plan of Merger with Eagle Financial Bancorp, Inc. (effective 2023-11-28).","evidence_excerpt":"On November 28, 2023, LCNB Corp., an Ohio corporation (“LCNB”), entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Eagle Financial Bancorp, Inc., a Maryland corporation (“EFBI”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1074902/000107490223000107/0001074902-23-000107-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Eagle Financial Bancorp, Inc."},{"label":"Effective","value":"2023-11-28"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}