---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-26-023624"
form_type: "8-K"
ticker: "LCNB"
cik: "0001074902"
company_name: "LCNB CORP"
filed_at: "2026-07-15T20:06:50+00:00"
generated_at: "2026-07-15T20:08:09.989585+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# LCNB Corp. reports record Q2 net income of $7.5M, EPS $0.53, NIM expands to 3.99%

## Summary
- Record Q2 net income $7.5M, diluted EPS $0.53 (+29% YoY); H1 net income $11.9M, EPS $0.84 (+13.5% YoY).
- Net interest margin (tax-equivalent) 3.99%, up 52 bps YoY; record net interest income $19.8M (+12.8% YoY).
- Tangible book value per share $12.90, up 10.4% YoY; earned back TBV dilution from Nov 2023 Cincinnati Federal acquisition.
- Provision for credit losses $276K in Q2 vs $18K last year; H1 net charge-offs $2.7M (0.32% annualized) due to two logistics credits.
- Wealth management AUM $1.7B (+15.3% YoY); fiduciary income $2.7M in Q2. Dividend maintained at $0.22/share.

## SEC filing metadata
- accession: 0001437749-26-023624
- form_type: 8-K
- ticker: LCNB
- cik: 0001074902
- company_name: LCNB CORP
- filed_at: 2026-07-15T20:06:50+00:00
- event_type: earnings
- sentiment: positive
- 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/1074902/000143774926023624/0001437749-26-023624-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1074902/000143774926023624/lcnb20260528_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-023624
- JSON: https://secwatch.observer/filing/0001437749-26-023624.json
- Plain text: https://secwatch.observer/filing/0001437749-26-023624.txt

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