---
schema_version: "secwatch.filing_event.v1"
accession: "0001074902-24-000094"
form_type: "8-K"
ticker: "LCNB"
cik: "0001074902"
company_name: "LCNB CORP"
filed_at: "2024-07-23T23:59:59+00:00"
generated_at: "2026-05-31T17:47:48.247177+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# LCNB Q2 net income drops 80% to $0.9M, EPS $0.07; adjusted EPS $0.29

## Summary
- GAAP net income $925K vs $4.7M YoY; EPS $0.07 vs $0.42.
- Adjusted net income $4.1M ($0.29) vs $5.0M ($0.45) YoY; record total assets managed $4.21B.
- Non-interest income up 11.9% to $4.1M; net interest margin 2.86% vs 3.28% YoY.
- Dividend raised 4.8% to $0.22/share; no share repurchases in H1 2024.
- Nonperforming loans rose to $3.0M from $707K, driven by one CRE relationship.

## SEC filing metadata
- accession: 0001074902-24-000094
- form_type: 8-K
- ticker: LCNB
- cik: 0001074902
- company_name: LCNB CORP
- filed_at: 2024-07-23T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1074902/000107490224000094/0001074902-24-000094-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1074902/000107490224000094/lcnb-20240723.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001074902-24-000094
- JSON: https://secwatch.observer/filing/0001074902-24-000094.json
- Plain text: https://secwatch.observer/filing/0001074902-24-000094.txt

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