{"schema_version":"secwatch.filing_event.v1","accession":"0001074902-24-000005","form_type":"8-K","ticker":"LCNB","cik":"0001074902","company_name":"LCNB CORP","filed_at":"2024-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.300228+00:00","generated_at":"2026-06-06T12:48:37.294089+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"LCNB Q4 net loss $293K on merger costs; adjusted EPS $0.34; full-year EPS $1.10","bullets":["Q4 2023 net loss of $293K ($0.02 loss per share) vs net income of $6.4M ($0.57) in Q4 2022.","Adjusted Q4 net income of $4.2M ($0.34 per diluted share) vs $6.4M ($0.57) a year ago.","Full-year 2023 net income $12.6M ($1.10) vs $22.1M ($1.93); adjusted $17.8M ($1.56).","Net interest margin (tax-equivalent) fell to 2.99% in Q4 from 3.77% a year ago; record annual non-interest income $15.4M (+7.9%).","Completed Cincinnati Bancorp acquisition Nov 1; Eagle Financial deal expected Q2 2024; quarterly dividend raised 4.8% to $0.22."],"urls":{"canonical":"https://secwatch.observer/filing/0001074902-24-000005","json":"https://secwatch.observer/filing/0001074902-24-000005.json","markdown":"https://secwatch.observer/filing/0001074902-24-000005.md","text":"https://secwatch.observer/filing/0001074902-24-000005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1074902/000107490224000005/0001074902-24-000005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1074902/000107490224000005/lcnb-20240131.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T12:48:37.294089+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":"e8621a10adbc68af639995702953917a7cf1ca93","claim":"LCNB CORP reported the three and twelve months ended December 31, 2023 results: net income net loss of $293,000, EPS net loss per basic and diluted share for the 2023 fourth quarter of $0.02.","evidence_excerpt":"On January 31, 2024, LCNB Corp. issued an earnings release announcing its financial results for the three and twelve months ended December 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1074902/000107490224000005/0001074902-24-000005-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three and twelve months ended December 31, 2023"},{"label":"Net income","value":"net loss of $293,000"},{"label":"EPS","value":"net loss per basic and diluted share for the 2023 fourth quarter of $0.02"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}