LCNB CORP
For the period ended Sep 30, 2025. Filed Nov 5, 2025.
View on SEC.govAbout this filing
A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2025 · Filed Nov 5, 2025
LCNB$19.78+1.0%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Table of Contents
| PART I – FINANCIAL INFORMATION | 3 |
|---|---|
| Item 1. Financial Statements | 3 |
| CONSOLIDATED CONDENSED BALANCE SHEETS | 3 |
| CONSOLIDATED CONDENSED STATEMENTS OF INCOME | 4 |
| CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME | 5 |
| CONSOLIDATED CONDENSED STATEMENTS OF SHAREHOLDERS' EQUITY | 6 |
| CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS | 7 |
| NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS | 8 |
| Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations | 37 |
| Item 3. Quantitative and Qualitative Disclosures about Market Risks | 52 |
| Item 4. Controls and Procedures | 53 |
| PART II. OTHER INFORMATION | 54 |
| Item 1. Legal Proceedings | 54 |
| Item 1A. Risk Factors | 54 |
| Item 2. Unregistered Sales of Equity Securities and Use of Proceeds | 54 |
| Item 3. Defaults Upon Senior Securities | 54 |
| Item 4. Mine Safety Disclosures | 54 |
| Item 5. Other Information | 54 |
| Item 6. Exhibits | 55 |
| SIGNATURES | 56 |
Glossary of Abbreviations and Acronyms
| ACL | Allowance for Credit Losses |
|---|---|
| ASC | Accounting Standards Codification |
| ASU | Accounting Standards Update |
| Bank | LCNB National Bank |
| CECL | Current expected credit losses |
| CNNB | Cincinnati Bancorp, Inc. |
| Company | LCNB Corp. and its consolidated subsidiaries as a whole |
| DCF | Discounted Cash Flow |
| EFBI | Eagle Financial Bancorp, Inc. |
| FASB | Financial Accounting Standards Board |
| FDIC | Federal Deposit Insurance Corporation |
| FFIEC | Financial Institutions Examination Council |
| FHLB | Federal Home Loan Bank |
| FICO | Fair Isaac Corporation |
| FOMC | Federal Open Market Committee of the Federal Reserve System |
| FRB | Federal Reserve Bank |
| GAAP | Generally Accepted Accounting Principles |
| ICS | Insured Cash Sweep |
| IRA | Individual Retirement Account |
| LCNB | LCNB Corp. and its consolidated subsidiaries as a whole |
| LDA | Loss Driver Analysis |
| LGD | Loss Given Default |
| OAEM | Other Assets Especially Mentioned |
| PCD | Purchased Credit Deteriorated |
| PD | Probability of Default |
| SEC | Securities and Exchange Commission |
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.