---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-26-013032"
form_type: "8-K"
ticker: "LCNB"
cik: "0001074902"
company_name: "LCNB CORP"
filed_at: "2026-04-22T23:59:59+00:00"
generated_at: "2026-05-15T04:49:17.921027+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# LCNB Q1 net income falls to $4.4M; provision spike offsets record NIM expansion

## Summary
- EPS $0.31 vs $0.33 YoY; net interest margin up 58bps to 3.83%, record NII $18.8M.
- Provision for credit losses $2.3M (vs $0.2M); net charge-offs $2.7M (0.65%) from two logistics loans.
- Nonperforming loans decline to 0.20% of loans; tangible book value $12.55 (+10.7% YoY).
- Total assets $2.24B (-2.8% YoY); loans $1.68B (-1.2%); deposits $1.84B (-4.3%).
- Wealth management AUM $1.57B (+12.5% YoY); dividend $0.22/share.

## SEC filing metadata
- accession: 0001437749-26-013032
- form_type: 8-K
- ticker: LCNB
- cik: 0001074902
- company_name: LCNB CORP
- filed_at: 2026-04-22T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1074902/000143774926013032/0001437749-26-013032-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1074902/000143774926013032/lcnb20260316_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-013032
- JSON: https://secwatch.observer/filing/0001437749-26-013032.json
- Plain text: https://secwatch.observer/filing/0001437749-26-013032.txt

## Key facts
- Earnings Releases
  LCNB CORP reported the three months ended March 31, 2026 results: revenue $18.8 million, net income $4.4 million, EPS $0.31.
  - Period: the three months ended March 31, 2026
  - Revenue: $18.8 million
  - Net income: $4.4 million
  - EPS: $0.31
  - Result: reported results
  source text: Net interest income for the three months ended March 31, 2026 was a record $18.8 million
  evidence_url: https://www.sec.gov/Archives/edgar/data/1074902/000143774926013032/0001437749-26-013032-index.htm

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