{"schema_version":"secwatch.filing_event.v1","accession":"0001074902-24-000075","form_type":"8-K","ticker":"LCNB","cik":"0001074902","company_name":"LCNB CORP","filed_at":"2024-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.188095+00:00","generated_at":"2026-06-03T05:21:53.056549+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"LCNB Corp Q1 net income falls 54% to $1.9M; EPS $0.15 vs $0.37; Eagle deal closed Apr 12","bullets":["GAAP net income $1.9M (EPS $0.15) vs $4.2M ($0.37) YoY; adjusted net income $2.6M ($0.20) excluding $775K merger costs.","Net interest income flat at $13.9M; net interest margin (tax-equivalent) fell to 2.72% from 3.28% due to deposit repricing.","Non-interest income up 9.7% to $3.9M, but non-interest expense rose $2.9M to $15.5M including merger expenses.","Completed Eagle Financial Bancorp acquisition on April 12; total assets pro forma $2.28B, deposits $1.99B, loans $1.79B.","Dividend raised 4.8% to $0.22/share; nonperforming loans 0.20% of total loans vs 0.05% prior year due to one CRE relationship."],"urls":{"canonical":"https://secwatch.observer/filing/0001074902-24-000075","json":"https://secwatch.observer/filing/0001074902-24-000075.json","markdown":"https://secwatch.observer/filing/0001074902-24-000075.md","text":"https://secwatch.observer/filing/0001074902-24-000075.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1074902/000107490224000075/0001074902-24-000075-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1074902/000107490224000075/lcnb-20240429.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T05:21:53.056549+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":"4d9ba1687f82c5c625011c536235b28d8f687291","claim":"LCNB CORP reported three months ended March 31, 2024 results: net income $1.9 million, EPS $0.15.","evidence_excerpt":"Net income for the 2024 first quarter was $1.9 million, compared to net income of $4.2 million for the same period last year. Earnings per basic and diluted share for the 2024 first quarter were $0.15, compared to $0.37 for the same period last year.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1074902/000107490224000075/0001074902-24-000075-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended March 31, 2024"},{"label":"Net income","value":"$1.9 million"},{"label":"EPS","value":"$0.15"},{"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"}