secwatch.observer — SEC 8-K summary
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Issuer:     LCNB CORP (LCNB)
CIK:        0001074902
Form:       8-K
Filed at:   2026-04-22T23:59:59+00:00
Accession:  0001437749-26-013032
Event type: earnings
Sentiment:  negative
Materiality: 0.80
Item codes: 2.02, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1074902/000143774926013032/0001437749-26-013032-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1074902/000143774926013032/lcnb20260316_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-26-013032

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer