secwatch.observer — SEC 8-K summary
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Issuer:     LCNB CORP (LCNB)
CIK:        0001074902
Form:       8-K
Filed at:   2026-07-15T20:06:50+00:00
Accession:  0001437749-26-023624
Event type: earnings
Sentiment:  positive
Materiality: 0.75
Item codes: 2.02, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1074902/000143774926023624/0001437749-26-023624-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1074902/000143774926023624/lcnb20260528_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-26-023624

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