LCNB CORP (LCNB): Results of Operations and Financial Condition
LCNB CORP (LCNB) filed an SEC Form 8-K — Results of Operations and Financial Condition. EX-99.2 3 ex_969417.htm EXHIBIT 99.2 ex_969417.htm Exhibit 99.2 LCNB Corp. and Subsidiaries Financial Highlights (Dollars in thousands, except per share amounts) (Unaudited) Three Months Ended Six Months Ended 6/30/2026 3/31/2026 12/31/2025 9/30/2025 6/30/2025 6/30/2026 6/30/2025
How this was made
The 30-second read
Why it matters
The filing provides fresh, decision-relevant datapoints for traders: improved net income, higher net interest income after credit provision, and a sharp reduction in the provision for credit losses versus the prior quarter.
Market read
Traders can update near-term expectations for LCNB’s earnings power and credit-cost trajectory based on the disclosed quarter results.
What to watch
Non-interest expense remained elevated (Q2 non-interest expense $15.675M) and net interest income after provision rose partly from lower credit costs, so margin pressure could reappear in later quarters.
Background
LCNB’s 8-K (Item 2.02) includes Exhibit 99.2 with unaudited financial highlights for the three and six months ended June 30, 2026.
Ticker impact
LCNB filed an 8-K with Q2 2026 results showing net income of $7.494M and provision for credit losses of $276k.
Mildly positive bias for the next few sessions, assuming the market focuses on the sharp drop in credit-loss provision.
The filing discloses a clear quarter-over-quarter move: provision for credit losses fell from $2.339M (3/31/2026) to $276k (6/30/2026), lifting net interest income after provision and net income.
Market effects
Regional bank read-through: lower credit-loss provisioning can reduce perceived credit risk, but the magnitude is company-specific.
Limited, unless LCNB’s credit trend is representative of its local loan book.
Low; this is a single-bank filing with no stated macro or cross-bank policy change.
Counterpoint
The provision drop could reflect timing or reversals rather than durable credit improvement, so the market may discount it without NPL/charge-off deterioration.
Key entities
- issuerLCNB Corp.
Filed SEC Form 8-K with Q2 2026 results and financial highlights (Exhibit 99.2).
- financial_metricProvision for credit losses
Q2 2026 provision was $276k versus $2.339M in Q1 2026, materially affecting earnings.
- financial_metricNet income
Q2 2026 net income was $7.494M versus $4.444M in Q1 2026.
