---
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"
generated_at: "2026-06-06T12:48:37.294089+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# LCNB Q4 net loss $293K on merger costs; adjusted EPS $0.34; full-year EPS $1.10

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001074902-24-000005
- JSON: https://secwatch.observer/filing/0001074902-24-000005.json
- Plain text: https://secwatch.observer/filing/0001074902-24-000005.txt

## Key facts
- Earnings Releases
  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.
  - Period: the three and twelve months ended December 31, 2023
  - Net income: net loss of $293,000
  - EPS: net loss per basic and diluted share for the 2023 fourth quarter of $0.02
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1074902/000107490224000005/0001074902-24-000005-index.htm

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