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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

☒	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2025

☐	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission File Number 001-35292

LCNB Corp.

(Exact name of registrant as specified in its charter)

Ohio	31-1626393
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification Number)

2 North Broadway, Lebanon, Ohio 45036

(Address of principal executive offices, including Zip Code)

(513) 932-1414

(Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock, No Par Value	LCNB	NASDAQ

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

☒ Yes ☐ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

☒ Yes ☐ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☒

Non-accelerated filer ☐ Smaller reporting company ☐

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

☐ Yes ☒ No

The number of shares outstanding of the issuer's common stock, without par value, as of November 3, 2025 was 14,186,645 shares.

Table of Contents

LCNB CORP. AND SUBSIDIARIES

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

Table of Contents

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

Table of Contents

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

LCNB CORP. AND SUBSIDIARIES

CONSOLIDATED CONDENSED BALANCE SHEETS

(Dollars in thousands)

	September 30, 2025			December 31, 2024
	Unaudited			Audited
ASSETS:
Cash and due from banks	$	28,167			20,393
Interest-bearing demand deposits		7,698			15,351
Total cash and cash equivalents		35,865			35,744
Interest-bearing time deposits		258			250
Investment securities:
Equity securities with a readily determinable fair value, at fair value		1,414			1,363
Equity securities without a readily determinable fair value, at cost		3,666			3,666
Debt securities, available-for-sale, at fair value		243,105			258,327
Debt securities, held-to-maturity, at cost, net of allowance for credit losses of $12 and $5 at September 30, 2025 and December 31, 2024, respectively		17,304			16,324
Federal Reserve Bank stock, at cost		6,405			6,405
Federal Home Loan Bank stock, at cost		20,710			20,710
Loans held-for-sale		4,018			5,556
Loans, net of allowance for credit losses of $12,170 and $12,001 at September 30, 2025 and December 31, 2024, respectively		1,666,858			1,709,811
Premises and equipment, net		39,422			41,049
Operating lease right-of-use assets		6,405			5,785
Goodwill		90,310			90,310
Core deposit and other intangibles, net		9,680			11,104
Bank-owned life insurance		55,061			54,002
Interest receivable		8,803			8,701
Other assets, net		35,081			38,287
TOTAL ASSETS	$	2,244,365			2,307,394

LIABILITIES:
Deposits:
Noninterest-bearing	$	454,192			459,619
Interest-bearing		1,394,890			1,418,673
Total deposits		1,849,082			1,878,292
Long-term debt		104,717			155,153
Operating lease liabilities		6,770			6,115
Accrued interest and other liabilities		13,926			14,798
TOTAL LIABILITIES	$	1,974,495			2,054,358

COMMITMENTS AND CONTINGENT LIABILITIES		—			—

SHAREHOLDERS' EQUITY:
Preferred shares – no par value, authorized 1,000,000 shares, none outstanding	$	—			—
Common shares – no par value; authorized 19,000,000 shares; issued 17,401,712 and 17,329,423 shares at September 30, 2025 and December 31, 2024, respectively; outstanding 14,186,204 and 14,118,040 shares at September 30, 2025 and December 31, 2024, respectively		187,957			186,937
Retained earnings		149,403			141,290
Treasury shares at cost, 3,215,508 and 3,211,383 shares at September 30, 2025 and December 31, 2024, respectively		(56,071	)		(56,002	)
Accumulated other comprehensive loss, net of taxes		(11,419	)		(19,189	)
TOTAL SHAREHOLDERS' EQUITY	$	269,870			253,036
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$	2,244,365			2,307,394

The accompanying notes to consolidated condensed financial statements are an integral part of these statements.

Table of Contents

LCNB CORP. AND SUBSIDIARIES

CONSOLIDATED CONDENSED STATEMENTS OF INCOME

(Dollars in thousands, except per share data)

(Unaudited)

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2025		2024		2025		2024
INTEREST INCOME:
Interest and fees on loans	$	24,163		24,342		71,182		71,860
Dividends on equity securities:
With a readily determinable fair value		12		10		33		28
Without a readily determinable fair value		25		30		79		91
Interest on debt securities:
Taxable		1,212		1,181		3,681		3,596
Non-taxable		160		163		467		451
Other investments		733		672		2,118		2,095
TOTAL INTEREST INCOME		26,305		26,398		77,560		78,121

INTEREST EXPENSE:
Interest on deposits		6,857		9,578		21,535		27,458
Interest on short-term borrowings		1		—		3		1,116
Interest on long-term debt		1,321		1,850		4,056		5,465
TOTAL INTEREST EXPENSE		8,179		11,428		25,594		34,039
NET INTEREST INCOME		18,126		14,970		51,966		44,082

PROVISION FOR CREDIT LOSSES		211		660		426		1,313
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES		17,915		14,310		51,540		42,769

NON-INTEREST INCOME:
Fiduciary income		2,588		2,097		7,014		6,137
Service charges and fees on deposit accounts		1,935		1,899		5,585		4,820
Net losses from sales of debt securities, available-for-sale		—		—		—		(214	)
Bank-owned life insurance income		361		654		1,060		1,313
Net gains from sales of loans		718		1,625		2,174		2,197
Other operating income		102		132		341		163
TOTAL NON-INTEREST INCOME		5,704		6,407		16,174		14,416

NON-INTEREST EXPENSE:
Salaries and employee benefits		8,682		9,025		26,726		26,585
Equipment expenses		380		420		1,133		1,205
Occupancy expense, net		1,015		966		3,047		2,915
State financial institutions tax		432		505		1,334		1,409
Marketing		336		320		932		704
Amortization of intangibles		247		304		845		838
FDIC insurance premiums, net		359		547		1,149		1,445
Contracted services		880		807		2,609		2,435
Merger-related expenses		—		281		140		3,376
Other non-interest expense		2,814		2,212		8,606		7,772
TOTAL NON-INTEREST EXPENSE		15,145		15,387		46,521		48,684
INCOME BEFORE INCOME TAXES		8,474		5,330		21,193		8,501
PROVISION FOR INCOME TAXES		1,538		798		3,729		1,129
NET INCOME	$	6,936		4,532		17,464		7,372

Earnings per common share:
Basic	$	0.49		0.31		1.23		0.53
Diluted		0.49		0.31		1.23		0.53
Weighted average common shares outstanding:
Basic		14,097,414		14,018,765		14,079,519		13,676,989
Diluted		14,097,414		14,018,765		14,079,519		13,676,989

The accompanying notes to consolidated condensed financial statements are an integral part of these statements.

Table of Contents

LCNB CORP. AND SUBSIDIARIES

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME

(In thousands)

(Unaudited)

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2025		2024		2025		2024
Net income	$	6,936		4,532		17,464		7,372
Other comprehensive income:
Net unrealized gain on available-for-sale debt securities (net of tax expense of $614 and $1,879 for the three months ended September 30, 2025 and 2024, respectively, and $2,064 and $1,698 for the nine months ended September 30, 2025 and 2024, respectively)		2,310		7,069		7,770		6,387
Reclassification adjustment for net realized losses on sales of available-for-sale debt securities included in net income (net of tax benefit of $45 for the nine months ended September 30, 2024)		—		—		—		169
Other comprehensive income, net of tax		2,310		7,069		7,770		6,556
TOTAL COMPREHENSIVE INCOME	$	9,246		11,601		25,234		13,928

The accompanying notes to consolidated condensed financial statements are an integral part of these statements.

Table of Contents

LCNB CORP. AND SUBSIDIARIES

CONSOLIDATED CONDENSED STATEMENTS OF SHAREHOLDERS' EQUITY

(Dollars in thousands, except per share data)

(Unaudited)

													Accumulated
	Common												Other			Total
	Shares			Common			Retained			Treasury			Comprehensive			Shareholders'
	Outstanding			Stock			Earnings			Shares			Loss			Equity
Three Months Ended September 30, 2025
Balance at July, 1 2025		14,175,241		$	187,653			145,621			(56,071	)		(13,729	)		263,474
Net income								6,936									6,936
Other comprehensive income, net of taxes														2,310			2,310
Dividend Reinvestment and Stock Purchase Plan		10,963			174												174
Compensation expense relating to restricted stock					130												130
Common stock dividends, $0.22 per share								(3,154	)								(3,154	)
Balance at September 30, 2025		14,186,204		$	187,957			149,403			(56,071	)		(11,419	)		269,870

Nine Months Ended September 30, 2025
Balance at January 1, 2025		14,118,040		$	186,937			141,290			(56,002	)		(19,189	)		253,036
Net income								17,464									17,464
Other comprehensive income, net of taxes														7,770			7,770
Dividend Reinvestment and Stock Purchase Plan		33,339			505												505
Shares issued for restricted stock awards		38,950															—
Repurchase of common stock		(4,125	)								(69	)					(69	)
Compensation expense relating to restricted stock					515												515
Common stock dividends, $0.66 per share								(9,351	)								(9,351	)
Balance at September 30, 2025		14,186,204		$	187,957			149,403			(56,071	)		(11,419	)		269,870

Three Months Ended September 30, 2024
Balance at July, 1 2024		14,151,755		$	187,195			136,883			(56,015	)		(22,849	)		245,214
Net income								4,532									4,532
Other comprehensive income, net of taxes														7,069			7,069
Dividend Reinvestment and Stock Purchase Plan		8,582			131												131
Adjustment to stock issued for acquisition of Eagle Financial Bancorp, Inc.		(50,127	)		(704	)											(704	)
Compensation expense relating to restricted stock					94												94
Common stock dividends, $0.22 per share								(3,090	)								(3,090	)
Balance at September 30, 2024		14,110,210		$	186,716			138,325			(56,015	)		(15,780	)		253,246

Nine Months Ended September 30, 2024
Balance at January 1, 2024		13,173,569		$	173,637			140,017			(56,015	)		(22,336	)		235,303
Net income								7,372									7,372
Other comprehensive income, net of taxes														6,556			6,556
Dividend Reinvestment and Stock Purchase Plan		26,937			391												391
Stock issued for acquisition of Eagle Financial Bancorp, Inc.		918,128			12,891												12,891
Adjustment to stock issued for acquisition of Eagle Financial Bancorp, Inc.		(50,127	)		(704	)											(704	)
Shares issued for restricted stock awards		41,703															—
Compensation expense relating to restricted stock					501												501
Common stock dividends, $0.66 per share								(9,064	)								(9,064	)
Balance at September 30, 2024		14,110,210		$	186,716			138,325			(56,015	)		(15,780	)		253,246

The accompanying notes to consolidated condensed financial statements are an integral part of these statements.

Table of Contents

LCNB CORP. AND SUBSIDIARIES

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS

(In thousands)

(Unaudited)

	Nine Months Ended
	September 30,
	2025			2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	17,464			7,372
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation, amortization, and accretion		522			755
Provision for credit losses		426			1,313
Deferred income tax provision (benefit)		2,146			(1,421	)
Increase in cash surrender value of bank-owned life insurance		(1,060	)		(1,007	)
Bank-owned life insurance death benefits in excess of cash surrender value		—			(306	)
Realized and unrealized gains from equity securities, net		(21	)		(25	)
Realized losses from sales of debt securities, available-for-sale		—			214
Realized gains from sales of premises and equipment		—			(454	)
Origination of mortgage loans for sale		(79,955	)		(104,719	)
Realized gains from sales of loans		(2,174	)		(3,040	)
Proceeds from sales of originated loans		83,667			107,357
Proceeds from sales of acquired loans		—			47,718
Realized losses from sales of acquired loans		—			842
Compensation expense related to restricted stock		515			501
Changes in:
Accrued interest receivable		(102	)		(754	)
Other assets		(407	)		(223	)
Other liabilities		635			744
TOTAL ADJUSTMENTS		4,192			47,495
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES		21,656			54,867

CASH FLOWS FROM INVESTING ACTIVITIES:
Equity securities:
Purchases of securities		(30	)		(27	)
Available for-sale debt securities:
Proceeds from sales		—			9,615
Proceeds from maturities, prepayments and calls		26,576			18,218
Purchases of securities		(1,680	)		(6,195	)
Held-to-maturity debt securities:
Proceeds from maturities, prepayments and calls		391			684
Purchases of securities		(1,377	)		(2,558	)
Purchase of interest-bearing time deposits		(8	)		—
Purchase of Federal Reserve Bank stock		—			(1,343	)
Purchases of Federal Home Loan Bank stock		—			(1,293	)
Proceeds from redemption of Federal Home Loan Bank stock		—			93
Net decrease in loans		45,189			50,442
Purchases of premises and equipment		(614	)		(3,423	)
Proceeds from sales of premises and equipment		1			846
Cash and cash equivalents paid for acquisition, net of cash acquired		—			(2,144	)
Funding of tax credit investments		(1,422	)		(1,752	)
NET CASH FLOWS PROVIDED BY INVESTING ACTIVITIES		67,026			61,163

CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in customer deposits		(29,210	)		(39,819	)
Net decrease in short-term borrowings		—			(110,395	)
Proceeds from issuance of long-term debt		363			50,000
Principal payments on long-term debt		(50,799	)		(7,492	)
Proceeds from issuance of common stock		505			391
Repurchase of common stock		(69	)		—
Cash dividends paid on common stock		(9,351	)		(9,064	)
NET CASH FLOWS USED IN FINANCING ACTIVITIES		(88,561	)		(116,379	)
NET CHANGE IN CASH AND CASH EQUIVALENTS		121			(349	)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		35,744			39,723
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$	35,865			39,374

SUPPLEMENTAL CASH FLOW INFORMATION:
CASH PAID DURING THE YEAR FOR:
Interest	$	26,607			32,707

SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING ACTIVITIES:
Transfer from loans held-for-investment to loans held-for-sale	$	—			60,471
Transfer from loans held-for-sale to loans held-for-investment		—			4,817
Transfer from premises and equipment to premises held-for-sale		598			—
Right-of-use assets obtained in exchange for lease obligations		1,075			62

The accompanying notes to consolidated condensed financial statements are an integral part of these statements.

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LCNB CORP. AND SUBSIDIARIES

NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS

(Unaudited)

NOTE 1 - BASIS OF PRESENTATION

BASIS OF PRESENTATION

The accompanying unaudited interim consolidated condensed financial statements include LCNB Corp. and its wholly-owned subsidiaries: LCNB National Bank and LCNB Risk Management, Inc., its captive insurance company. All material intercompany transactions and balances are eliminated in consolidation.

The unaudited interim consolidated condensed financial statements have been prepared in accordance with U.S. GAAP for interim financial information and the rules and regulations of the SEC. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations. In the opinion of management, the unaudited interim condensed consolidated financial statements include all adjustments (consisting of normal, recurring accruals) considered necessary for a fair presentation of the Company's financial position, results of consolidated operations, and cash flows for the interim periods, as required by Regulation S-X, Rule 10-01.

The consolidated condensed balance sheet as of December 31, 2024 has been derived from the audited consolidated balance sheet as of that date.

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Results of operations for the three and nine months ended September 30, 2025 are not necessarily indicative of the results to be expected for the full year ending December 31, 2025. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements, accounting policies, and financial notes thereto included in LCNB's 2024 Annual Report on Form 10-K filed with the SEC.

Certain prior period amounts have been reclassified to conform to the current year presentation. Specifically, certain contracts have been reclassed out of Note 11, Commitments and Contingent Liabilities, as they do not constitute commitments to extend credit due to being unconditionally cancelable. Additionally, prior period cash flows previously presented as a change in other liabilities have been reclassified to funding of tax credit investments to align with the current year's reporting. These reclassifications do not impact the reported results of operations.

ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS

ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.”

ASU No. 2023-09 was issued in December 2023 and became effective for LCNB on January 1, 2025. The amendments require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation, and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate). The amendments require that all entities disclose on an annual basis the following information about income taxes paid: (1) the amount of income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign taxes; and (2) the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The amendments also require that all entities disclose the following information: (1) income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign; and (2) income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign. Adoption of ASU No. 2023-09 did not have a material impact to the financial statements of the Company.

ASU 2024-01 “Compensation - Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards,”

ASU No. 2024-01 was issued in March 2024 and became effective for LCNB on January 1, 2025. It clarifies how an entity determines whether a profits interest or similar award is within the scope of Topic 718 or is not a share-based payment arrangement and, therefore, is within the scope of other guidance. ASU 2024-01 provides an illustrative example with multiple fact patterns and also amends certain language in the “Scope” and “Scope Exceptions” sections of Topic 718 to improve its clarity and operability without changing the guidance. Entities can apply the amendments either retrospectively to all prior periods presented in the financial statements or prospectively to profits interest and similar awards granted or modified on or after the date of adoption. If prospective application is elected, an entity must disclose the nature of and reason for the change in accounting principle. Adoption of ASU No. 2024-01 did not have a material impact to the financial statements of the Company.

RECENT ACCOUNTING PRONOUNCEMENTS NOT YET EFFECTIVE

From time to time the FASB issues an ASU to communicate changes to U.S. GAAP. The following information provides brief summaries of newly issued but not yet effective ASUs that could have an effect on LCNB’s financial position or results of consolidated operations:

ASU 2025-05 “Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.” ASU No. 2025-05 simplifies CECL for short-term receivables by creating a practical expedient. Under the expedient, entities estimate expected credit losses assuming conditions at the balance sheet date continue over the asset's remaining life, while still adjusting historical loss data for known, current customer or company factors. The amendment is adopted prospectively and does not change the treatment of investments and loans. The ASU is effective for public business entities for annual periods beginning after December 15, 2025. Early adoption is permitted for both interim and annual reporting periods in which financial statements have not been issued or made available for issuance. LCNB will adopt this ASU for the reporting period beginning January 1, 2026, and adoption of these amendments will not have a material impact to the financial statements of the Company.

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NOTE 2 - BUSINESS COMBINATIONS

Eagle Financial Bancorp, Inc.

On April 12, 2024, LCNB acquired Eagle Financial Bancorp, Inc. (“EFBI”), the holding company for EAGLE.bank, an Ohio state-chartered bank. Under the terms of the definitive merger agreement, EFBI merged with and into LCNB Corp., immediately followed by the merger of EAGLE.bank with and into LCNB National Bank. EAGLE.bank operated three full-service banking offices in Cincinnati, Ohio, which became offices of LCNB after the merger. This transaction increased LCNB’s presence in the Cincinnati market.

Subject to the terms of the merger agreement, EFBI shareholders had the opportunity to elect to receive either 1.1401 shares of LCNB Corp. stock, $19.10 per share in cash for each share of EFBI common stock owned, or a combination thereof subject to at least 60%, but not more than 70%, of the shares of EFBI being exchanged for LCNB common stock. The fair value of the common stock issued as part of the consideration was determined on the basis of the closing price of LCNB's common stock on the acquisition date.

The following table summarizes the fair value of the total consideration transferred as a part of the EFBI acquisition and the fair value of identifiable assets acquired and liabilities assumed as originally reported at June 30, 2024 and as adjusted at June 30, 2025 (in thousands).

	June 30, 2024		Adjustments			June 30, 2025
Consideration:
Cash consideration	$	10,256		(83	)		10,173
Common stock (868,001 shares issued at $14.04 per share)		12,891		(704	)		12,187
Fair value of total consideration transferred		23,147		(787	)		22,360

Identifiable Assets Acquired:
Cash and cash equivalents		8,029		—			8,029
Debt securities, available-for-sale		698		—			698
Federal Home Loan Bank stock		4,334		—			4,334
Loans, net		127,700		—			127,700
Premises and equipment		3,427		—			3,427
Operating lease right-of-use assets		48		—			48
Core deposit and other intangibles		3,760		—			3,760
Bank owned life insurance		3,004		—			3,004
Deferred income taxes		1,813		2,453			4,266
Other assets		2,590		482			3,072
Total identifiable assets acquired		155,403		2,935			158,338

Liabilities Assumed:
Deposits		132,435		—			132,435
Short-term borrowings		13,000		—			13,000
Operating lease liabilities		48		—			48
Other liabilities		773		(1	)		772
Total liabilities assumed		146,256		(1	)		146,255

Total Identifiable Net Assets Acquired		9,147		2,936			12,083

Goodwill Resulting From Merger	$	14,000		(3,723	)		10,277

The fair value and gross contractual amounts of non-PCD loans as of the acquisition date was $101.7 million and $112.5 million, respectively. LCNB recorded a provision for credit losses on these loans of $763 thousand during the second quarter of 2024.

Effective April 11, 2025, management finalized the fair values of the acquired assets and assumed liabilities within the 12 month post-acquisition date, as allowed by GAAP. The consideration adjustments in the table above are associated with the unearned portion of EAGLE.bank's employee stock ownership plan. The other assets, other liabilities and resulting deferred tax adjustments in the table above were related to the updated fair value adjustments.

The amount of goodwill recorded reflects LCNB's expansion in the Cincinnati market and related synergies that are expected to result from the acquisition and represents the excess purchase price over the estimated fair value of the net assets acquired. The goodwill will not be amortizable on LCNB's financial records and will not be deductible for tax purposes. Total goodwill will be subject to an annual test for impairment and the amount impaired, if any, will be charged to expense at the time of impairment.

Direct expenses related to the EFBI acquisition totaled $0 and $124 thousand during the three and nine months ended September 30, 2025, and totaled $271 thousand and $3.0 million during the three and nine months ended September 30, 2024. They were expensed as incurred and are recorded as merger-related expenses in the consolidated statements of income.

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NOTE 3 - INVESTMENT SECURITIES

The amortized cost and estimated fair value of debt securities at September 30, 2025 and December 31, 2024 are summarized as follows (in thousands):

	Amortized Cost		Unrealized Gains		Unrealized Losses		Fair Value
September 30, 2025
Debt Securities, Available-for-Sale:
U.S. Treasury notes	$	57,636		—		2,600		55,036
U.S. Agency notes		83,307		31		3,553		79,785
Corporate bonds		9,181		51		331		8,901
U.S. Agency mortgage-backed securities		70,272		14		5,958		64,328
Municipal securities:
Non-taxable		4,219		—		182		4,037
Taxable		32,949		—		1,931		31,018
	$	257,564		96		14,555		243,105

Debt Securities, Held-to-Maturity:
Municipal securities:
Non-taxable	$	14,178		12		817		13,373
Taxable		3,126		—		326		2,800
	$	17,304		12		1,143		16,173

December 31, 2024
Debt Securities, Available-for-Sale:
U.S. Treasury notes	$	70,934		—		4,754		66,180
U.S. Agency notes		83,770		—		6,253		77,517
Corporate Bonds		8,200		5		449		7,756
U.S. Agency mortgage-backed securities		78,869		3		9,326		69,546
Municipal securities:
Non-taxable		4,248		—		266		3,982
Taxable		36,599		—		3,253		33,346
	$	282,620		8		24,301		258,327

Debt Securities, Held-to-Maturity:
Municipal securities:
Non-taxable	$	13,195		—		922		12,273
Taxable		3,129		—		474		2,655
	$	16,324		—		1,396		14,928

The amortized cost of debt securities in the above table excludes accrued interest of $1.14 million and $993 thousand at September 30, 2025 and December 31, 2024, respectively, that is recorded in other assets on the consolidated condensed balance sheets.

Expected credit losses on debt securities, held-to-maturity, were $12 thousand and $5 thousand at September 30, 2025 and December 31, 2024, respectively.

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NOTE 3 - INVESTMENT SECURITIES (continued)

Information concerning debt securities with gross unrealized losses at September 30, 2025 and December 31, 2024, aggregated by length of time that individual securities have been in a continuous loss position, is as follows (in thousands):

	Less than Twelve Months				Twelve Months or Greater
	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
September 30, 2025
Available-for-Sale:
U.S. Treasury notes	$	—		—		55,036		2,600
U.S. Agency notes		—		—		75,574		3,553
Corporate bonds		912		18		5,187		313
U.S. Agency mortgage-backed securities		—		—		62,679		5,958
Municipal securities:
Non-taxable		—		—		4,037		182
Taxable		—		—		30,958		1,931
	$	912		18		233,471		14,537

Held-to-Maturity:
Municipal securities:
Non-taxable	$	1,357		21		9,314		796
Taxable		—		—		2,803		326
	$	1,357		21		12,117		1,122

December 31, 2024
Available-for-Sale:
U.S. Treasury notes	$	3,232		—		62,948		4,754
U.S. Agency notes		3,991		137		73,526		6,116
Corporate Bonds		743		7		6,258		442
U.S. Agency mortgage-backed securities		5,806		180		63,539		9,146
Municipal securities:
Non-taxable		—		—		3,982		266
Taxable		—		—		33,286		3,253
	$	13,772		324		243,539		23,977

Held-to-Maturity:
Municipal securities:
Non-taxable	$	2,283		17		9,578		905
Taxable		—		—		2,655		474
	$	2,283		17		12,233		1,379

At September 30, 2025, LCNB’s securities portfolio consisted of 156 securities, 145 of which were in an unrealized loss position. At December 31, 2024, LCNB's securities portfolio consisted of 161 securities, 157 of which were in an unrealized loss position.

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NOTE 3 - INVESTMENT SECURITIES (continued)

Each quarter, LCNB performs an analysis to determine if any of the unrealized losses on available-for-sale debt securities are comprised of credit losses as compared to unrealized losses due to market interest rate adjustments. The assessment includes a review of the unrealized loss for each security issuance held; the financial condition and near-term prospects of the issuer, including external credit ratings and recent downgrades; and LCNB's ability and intent to hold the security for a period of time sufficient for a recovery in value. LCNB also considers the extent to which the securities are issued by the federal government or its agencies and any guarantee of issued amounts by those agencies. The portfolio continues to consist of a mix of fixed and floating-rate, high quality securities, largely rated AA (or better), displaying an overall effective duration of approximately 3.0 years. No credit losses were determined to be present as of September 30, 2025, as there was no credit quality deterioration noted. Therefore, no provision for credit losses on available-for-sale debt securities was recognized for the third quarter of 2025.

Debt securities with a market value of $130.6 million and $116.2 million at September 30, 2025 and December 31, 2024, respectively, were pledged to secure public deposits and for other purposes required or as permitted by law.

Excluding holdings in U.S. Treasury securities and U.S. government agencies, there were no investments in securities of any issuer that exceeded 10% of LCNB's consolidated shareholders' equity at September 30, 2025.

Contractual maturities of debt securities at September 30, 2025 were as follows (in thousands). Actual maturities may differ from contractual maturities when issuers have the right to call or prepay obligations.

	Available-for-Sale				Held-to-Maturity
	Amortized Cost		Fair Value		Amortized Cost		Fair Value
Due within one year	$	30,949		30,582		64		64
Due from one to five years		134,977		127,663		973		961
Due from five to ten years		21,366		20,532		9,293		8,840
Due after ten years		—		—		6,974		6,308
		187,292		178,777		17,304		16,173
U.S. Agency mortgage-backed securities		70,272		64,328		—		—
	$	257,564		243,105		17,304		16,173

Certain information concerning the sale of debt securities available-for-sale for the three and nine months ended September 30, 2025 and 2024 was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2025		2024		2025		2024
Proceeds from sales	$	—		—	$	—		9,615
Gross realized gains		—		—		—		—
Gross realized losses		—		—		—		214

Realized gains or losses from the sale of securities are computed using the specific identification method.

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NOTE 3 - INVESTMENT SECURITIES (continued)

Equity securities with a readily determinable fair value are carried at fair value, with changes in fair value recognized in other operating income in the consolidated condensed statements of income. Equity securities without a readily determinable fair value are measured at cost minus impairment, if any, plus or minus any changes resulting from observable price changes in orderly transactions, as defined, for identical or similar investments of the same issuer. LCNB was not aware of any impairment or observable price change adjustments that needed to be made at September 30, 2025 on its investments in equity securities without a readily determinable fair value.

The amortized cost and estimated fair value of equity securities with a readily determinable fair value at September 30, 2025 and December 31, 2024 are summarized as follows (in thousands):

	September 30, 2025				December 31, 2024
	Amortized		Fair		Amortized		Fair
	Cost		Value		Cost		Value
Mutual Funds	$	1,481		1,330		1,451		1,265
Equity Securities		10		84		10		98
Total equity securities with a readily determinable fair value	$	1,491		1,414		1,461		1,363

Certain information concerning changes in the fair value of equity securities with a readily determinable fair value for the three and nine months ended September 30, 2025 and 2024 were as follows (in thousands):

	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2025			2024		2025		2024
Net gains (losses) recognized during the period on equity securities	$	(1	)		49		21		25
Less net gains (losses) recognized during the period on equity securities sold during the period		—			—		—		—
Net unrealized gains (losses) recognized during the reporting period on equity securities still held at period end	$	(1	)		49		21		25

LCNB is a member of the FHLB system and its regional FRB. Members are required to own a certain amount of stock based on predetermined formulas. FHLB and FRB stock are carried at cost, which is equal to par value, and periodically evaluated for impairment based on ultimate recovery of par value.

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NOTE 4 - LOANS

Major classifications of loans at September 30, 2025 and December 31, 2024 were as follows (in thousands):

	September 30, 2025		December 31, 2024
Commercial & industrial	$	108,019		118,611
Commercial, secured by real estate:
Owner occupied		222,642		210,327
Non-owner occupied		497,043		508,531
Farmland		36,177		37,860
Multi-family		233,563		264,260
Construction		92,486		91,154
Residential real estate:
Secured by senior liens on 1-4 family dwellings		383,493		392,513
Secured by junior liens on 1-4 family dwellings		21,099		21,522
Home equity line-of-credit loans		51,160		43,064
Consumer		17,774		20,498
Agricultural		15,305		13,293
Other loans, including deposit overdrafts		267		179
Loans, gross		1,679,028		1,721,812
Less allowance for credit losses		12,170		12,001
Loans, net	$	1,666,858		1,709,811

Loans in the above table are shown net of deferred origination fees and costs. Deferred origination fees, net of related costs, were $840 thousand and $796 thousand at September 30, 2025 and December 31, 2024, respectively. Accrued interest receivable of $7.7 million and $7.7 million are excluded from the balances above as of September 30, 2025 and December 31, 2024, respectively, and are recorded in other assets in the consolidated condensed balance sheets.

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NOTE 4 – LOANS (continued)

Non-accrual loans by class of receivable as of September 30, 2025 and December 31, 2024 were as follows (in thousands):

	September 30, 2025				December 31, 2024
	Non-accrual				Non-accrual
	Loans with no		Total		Loans with no		Total
	Allowance for		Non-accrual		Allowance for		Non-accrual
	Credit Losses		Loans		Credit Losses		Loans
Commercial & industrial	$	1,390		1,390		—		1,375
Commercial, secured by real estate:
Owner occupied		—		—		—		—
Non-owner occupied		—		—		—		2,642
Farmland		—		—		16		16
Multi-family		—		—		—		—
Construction		—		—		—		—
Residential real estate:
Secured by senior liens on 1-4 family dwellings		265		386		73		467
Secured by junior liens on 1-4 family dwellings		—		—		—		—
Home equity line-of-credit loans		—		—		—		—
Consumer		20		20		28		28
Agricultural		—		—		—		—
Total	$	1,675		1,796		117		4,528

Interest income recognized on nonaccrual loans totaled approximately $2 thousand and $230 thousand during the nine months ended September 30, 2025 and 2024, respectively. Accrued interest reversed and charged against interest income for these loans totaled approximately $9 thousand and $36 thousand during the nine months ended September 30, 2025 and 2024, respectively.

The ratio of non-accrual loans to total loans outstanding at September 30, 2025 and December 31, 2024 was 0.11% and 0.26%, respectively.

ALLOWANCE FOR CREDIT LOSSES

The ACL is an estimate of the expected credit losses on financial assets measured at amortized cost, which is measured using relevant information about past events, including historical credit loss experience on financial assets with similar risk characteristics, current conditions, and reasonable and supportable forecasts that affect the collectability of the remaining cash flows over the contractual term of the financial assets. A provision for credit losses is charged to operations based on management’s periodic evaluation of these and other pertinent factors.

QUANTITATIVE CONSIDERATIONS

The ACL is primarily calculated utilizing a DCF model. Key inputs and assumptions used in this model are discussed below:

•

Forecast model - For each portfolio segment, an LDA was performed in order to identify appropriate loss drivers and create a regression model for use in forecasting cash flows. The LDA utilized peer FFIEC Call Report data for all pools and was last updated for the September 30, 2025 ACL calculation based on relevant information available at June 30, 2025.

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NOTE 4 – LOANS (continued)

•

Probability of default – PD is the probability that an asset will be in default within a given time frame. The Company has defined default as when a charge-off has occurred, a loan goes to non-accrual status, or a loan is greater than 90 days past due. The forecast model is utilized to estimate PDs.

•

Loss given default – LGD is the percentage of the asset not expected to be collected due to default. The LGD is derived from company specific and peer loss data.

•

Prepayments and curtailments – Prepayments and curtailments are calculated based on the Company’s own data. This analysis is updated when materially relevant.

•

Forecast and reversion – There were no changes to the Company's forecast or reversion periods during the third quarter of 2025; as of September 30, 2025, the Company continues to utilize a four-quarter reasonable and supportable forecast period with a six-quarter straight line reversion to the long-term historical average.

•

Economic forecast – The Company utilizes a third party to provide economic forecasts under various scenarios, which are assessed against economic indicators and management’s observations in the market. As of September 30, 2025, the Company selected a forecasted data model which projects unemployment between 5.33% and 6.21%, the change in Coincident Economic Activity between 0.27% and 0.60%, and the change in the Home Price Index between -2.60% and -0.48% during the forecast periods. The CRE price index was removed from the most recent model after analysis indicated that excluding the forecast resulted in a stronger correlation with actual outcomes, thereby improving the model’s predictive accuracy. Management believes that the resulting quantitative reserve appropriately balances economic indicators with identified risks. As of June 30, 2025, the Company selected a forecast model which projects unemployment between 5.28% and 6.10%, the change in Coincident Economic Activity between -0.15% and 0.53%, the change in Commercial Real Estate Price Indexes between -5.79% and -1.48%, and the change in the Home Price Index between -2.57% and 2.06% during the forecast periods. The historical averages for LCNB’s economic indicators are: unemployment, 5.72%; change in Coincident Economic Activity, 1.99%; and change in Home Price Index, 2.81%.

QUALITATIVE CONSIDERATIONS

In addition to the quantitative model, management considers the need for qualitative adjustment for risks not considered in the DCF. Factors that are considered by management in determining loan collectability and the appropriate level of the ACL are listed below:

•

Actual and expected changes in international, national, regional, and local economic and business conditions and developments in which the Company operates that affect the collectability of financial assets;

•

The effect of other external factors such as the regulatory, legal and technological environments, competition, and events such as natural disasters or pandemics;

•

Model risk including statistical risk, reversion risk, timing risk, and model limitation risk;

•

Changes in the nature and volume of the portfolio and terms of loans; and

•

Lending policies and procedures, including changes in underwriting standards and practices for collections, write-offs, and recoveries.

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(Unaudited)

(Continued)

NOTE 4 – LOANS (continued)

The following table presents activity in the allowance for credit losses by portfolio segment for the three and nine months ended September 30, 2025 and 2024 (in thousands):

																Other Loans,
				Commercial,												Including
	Commercial			Secured by			Residential									Deposit
	& Industrial			Real Estate			Real Estate			Consumer			Agricultural			Overdrafts			Total
Three Months Ended September 30, 2025
Balance, beginning of period	$	1,386			6,335			4,116			229			28			14			12,108
Provision for (recovery of) credit losses		(327	)		270			273			(30	)		3			42			231
Losses charged off		—			(110	)		(18	)		(12	)		—			(53	)		(193	)
Recoveries		—						—			7			—			17			24
Balance, end of period	$	1,059			6,495			4,371			194			31			20			12,170

Ratio of net charge-offs to average loans		—	%		0.04	%		0.02	%		0.11	%		—	%		65.22	%		0.04	%

Nine Months Ended September 30, 2025
Balance, beginning of year	$	1,573			6,537			3,634			220			24			13			12,001
Provision for (recovery of) credit losses		(514	)		68			788			(17	)		7			124			456
Losses charged off		—			(110	)		(55	)		(17	)		—			(159	)		(341	)
Recoveries		—			—			4			8			—			42			54
Balance, end of period	$	1,059			6,495			4,371			194			31			20			12,170

Ratio of net charge-offs (recoveries) to average loans		—	%		0.01	%		0.01	%		0.06	%		—	%		83.43	%		0.02	%

																Other Loans,
				Commercial,												Including
	Commercial			Secured by			Residential									Deposit
	& Industrial			Real Estate			Real Estate			Consumer			Agricultural			Overdrafts			Total
Three Months Ended September 30, 2024
Balance, beginning of period	$	1,568			6,228			3,222			212			38			2			11,270
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans					—			—			—			—			—			—
Provision for (recovery of) credit losses		(214	)		258			572			—			41			24			681
Losses charged off		(22	)		—			—			—			(57	)		(43	)		(122	)
Recoveries		—			—			—			19			—			19			38
Balance, end of period	$	1,332			6,486			3,794			231			22			2			11,867

Ratio of net charge-offs to average loans		0.07	%		—	%		—	%		(0.34	)%		1.82	%		26.19	%		0.02	%

Nine Months Ended September 30, 2024
Balance, beginning of year	$	1,039			5,414			3,816			238			18			—			10,525
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans		101			8			79			—			—			—			188
Provision for (recovery of) credit losses		163			818			(576	)		(32	)		61			104			538
Acquisition of Eagle Financial Bancorp, Inc. - provision for credit losses on non-PCD loans charged to expense		51			246			466			—			—			—			763
Losses charged off		(22	)		—			—			(43	)		(57	)		(164	)		(286	)
Recoveries		—			—			9			68			—			62			139
Balance, end of period	$	1,332			6,486			3,794			231			22			2			11,867

Ratio of net charge-offs to average loans		0.02	%		—	%		—	%		(0.14	)%		0.63	%		61.65	%		0.01	%

Table of Contents

LCNB CORP. AND SUBSIDIARIES

NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS

(Unaudited)

(Continued)

NOTE 4 – LOANS (continued)

The ratio of the allowance for credit losses for loans to total loans at September 30, 2025 and December 31, 2024 was 0.72% and 0.70%, respectively.

For collateral dependent loans where management has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and repayment of the loan is to be provided substantially through the operation or sale of the collateral, the allowance for credit losses is measured based on the difference between the fair value of the collateral, less costs to sell, and the amortized cost basis of the loan as of the measurement date.

The following table presents the carrying value and related allowance of collateral dependent individually evaluated loans by class segment at the dates indicated (in thousands):

	September 30, 2025				December 31, 2024
	Amortized		Related		Amortized		Related
	Cost Basis		Allowance		Cost Basis		Allowance
Commercial & industrial	$	—		—		—		—
Commercial, secured by real estate:
Owner occupied		—		—		48		—
Non-owner occupied		—		—		2,642		1,201
Farmland		—		—		16		—
Multi-family		—		—		—		—
Construction		—		—		—		—
Residential real estate:
Secured by senior liens on 1-4 family dwellings		612		2		527		50
Secured by junior liens on 1-4 family dwellings		38		—		—		—
Home equity line-of-credit loans		—		—		75		—
Consumer		—		—		—		—
Agricultural		—		—		—		—
Other loans, including deposit overdrafts		—		—		—		—
Total	$	650		2		3,308		1,251

Table of Contents

LCNB CORP. AND SUBSIDIARIES

NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS

(Unaudited)

(Continued)

NOTE 4 – LOANS (continued)

The risk characteristics of LCNB's material loan portfolio segments were as follows:

Commercial & Industrial Loans. LCNB’s commercial & industrial loan portfolio consists of loans for a variety of purposes, including, for example, loans to fund working capital requirements (such as inventory and receivables financing) and purchases of machinery and equipment. LCNB offers a variety of commercial & industrial loan arrangements, including term loans, balloon loans, and lines of credit. Commercial & industrial loans can have a fixed or variable rate, with maturities ranging from one to ten years. Commercial & industrial loans are offered to businesses and professionals for short and medium terms on both a collateralized and uncollateralized basis. Commercial & industrial loans typically are underwritten on the basis of the borrower’s ability to make repayment from the cash flow of the business. Collateral, when obtained, may include liens on furniture, fixtures, equipment, inventory, receivables, or other assets. As a result, such loans involve complexities, variables, and risks that require thorough underwriting and more robust servicing than other types of loans.

Commercial, Secured by Real Estate Loans. Commercial real estate loans include loans secured by a variety of commercial, retail and office buildings, religious facilities, hotels, multifamily (more than four-family) residential properties, construction and land development loans, and other land loans. Mortgage loans secured by owner-occupied agricultural property are included in this category. Commercial real estate loan products generally amortize over five to twenty-five years and are payable in monthly principal and interest installments. Some have balloon payments due within one to ten years after the origination date. The majority have adjustable interest rates with adjustment periods ranging from one to ten years, some of which are subject to established “floor” interest rates.

Commercial real estate loans are underwritten based on the ability of the property, in the case of income-producing property, or the borrower’s business to generate sufficient cash flow to amortize the debt. Secondary emphasis is placed upon global debt service, collateral value, financial strength and liquidity of any and all guarantors, and other factors. Commercial real estate loans are generally originated with a 75% to 85% maximum loan to appraised value ratio, depending upon borrower occupancy rates.

Residential Real Estate Loans. Residential real estate loans include loans secured by first or second mortgage liens on one to four-family residential properties. Home equity lines of credit are also included in this category. First and second mortgage loans are generally amortized over five to thirty years with monthly principal and interest payments. Home equity lines of credit generally have a five year or less draw period with interest only payments followed by a repayment period with monthly payments based on the amount outstanding. LCNB offers both fixed and adjustable-rate mortgage loans. Adjustable-rate loans are available with adjustment periods ranging between one to fifteen years and adjust according to an established index plus a margin, subject to certain floor and ceiling rates. A substantial majority of home equity lines of credit have a variable rate of interest based on the Wall Street Journal prime rate plus a margin.

Residential real estate loans are underwritten primarily based on the borrower’s ability to repay, prior credit history, and the value of the collateral. LCNB generally requires private mortgage insurance for first mortgage loans that have a loan to appraised value ratio of greater than 80% or may require other credit enhancements for second lien mortgage loans.

Consumer Loans. LCNB’s portfolio of consumer loans generally includes secured and unsecured loans to individuals for household, family and other personal expenditures. Secured loans include loans to fund the purchase of automobiles, recreational vehicles, boats, and similar acquisitions. Consumer loans made by LCNB generally have fixed rates and terms ranging up to 72 months, depending upon the nature of the collateral, size of the loan, and other relevant factors. Consumer loans generally have higher interest rates but pose additional risks of collectability and loss when compared to certain other types of loans. Collateral, if present, is generally subject to damage, wear, and depreciation. The borrower’s ability to repay is of primary importance in the underwriting of consumer loans.

Agricultural Loans. LCNB’s portfolio of agricultural loans includes loans for financing agricultural production and for financing the purchase of equipment used in the production of agricultural products. LCNB’s agricultural loans are generally secured by farm machinery, livestock, crops, vehicles, or other agricultural-related collateral.

Other Loans, Including Deposit Overdrafts. Other loans may include loans that do not fit in any of the other categories, but the category is primarily composed of overdrafts from transaction deposit accounts. Overdraft payments are recorded as a recovery and overdrafts are generally written off after 60 days with a negative balance.

Table of Contents

LCNB CORP. AND SUBSIDIARIES

NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS

(Unaudited)

(Continued)

NOTE 4 – LOANS (continued)

LCNB’s management monitors the credit quality of its loans on an ongoing basis. This monitoring includes annual reviews for loans with a principal balance greater than $1 million and bi-annual reviews for loans with a principal balance of more than $500 thousand through $1 million. LCNB also has a loan grade monitoring system in place to track and report loan grades and classifications, enabling the identification and management of non-performing loans. Major factors used in determining loan grades vary based on the nature of the loan, but commonly include factors such as debt service coverage, internal cash flow, liquidity, leverage, operating performance, debt burden, FICO scores, occupancy, interest rate sensitivity, and expense burden. Commercial real estate loans rated OAEM or worse are reviewed at least quarterly for credit deterioration.

A loan is assigned to a risk category based on relevant information about the ability of the borrower to service the debt including, but not limited to, current financial information, historical payment experience, credit documentation, public information, and current economic trends. The categories used are:

	•	Pass – loans categorized in this category are higher quality loans that do not fit any of the other categories described below.
	•	Other Assets Especially Mentioned ("OAEM") – loans in this category are currently protected but are potentially weak. These loans constitute a risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitute an undue risk in light of the circumstances surrounding a specific asset.
	•	Substandard – loans in this category are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified must have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the possibility that LCNB will sustain some loss if the deficiencies are not corrected.
	•	Doubtful – loans classified in this category have all the weaknesses inherent in loans classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable.

LCNB generally performs a classification of assets review, including the regulatory classification of assets, on an ongoing basis. The results of the classification of assets review are validated annually by an independent third-party loan review firm. In the event of a difference in rating or classification between those assigned by the internal and external resources, the Company will utilize the more critical or conservative rating or classification. Loans with regulatory classifications are presented monthly to the Board of Directors.

Table of Contents

LCNB CORP. AND SUBSIDIARIES

NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS

(Unaudited)

(Continued)

NOTE 4 – LOANS (continued)

The following table presents the amortized cost basis of loans by vintage and credit quality indicators at September 30, 2025 and December 31, 2024 (in thousands):

	Term Loans by Origination Year
													Revolving		Revolving
													Loans		Loans
													Amortized		Converted
	2025		2024		2023		2022		2021		Prior		Cost Basis		to Term		Total
September 30, 2025
Commercial & industrial
Pass	$	11,574		12,985		9,826		22,546		16,911		7,577		18,515		—		99,934
OAEM		97		153		—		650		668		1,227		237		—		3,032
Substandard		—		—		68		2,919		—		—		601		75		3,663
Doubtful		—		1,390		—		—		—		—		—		—		1,390
Total		11,671		14,528		9,894		26,115		17,579		8,804		19,353		75		108,019
Gross charge-offs (1)		—		—		—		—		—		—		—		—		—
Commercial, secured by real estate
Pass		30,493		49,833		101,745		217,849		152,046		384,921		115,669		—		1,052,556
OAEM		—		—		—		4,986		1,852		10,154		—		—		16,992
Substandard		—		—		2,421		7,187		1,462		1,123		—		170		12,363
Doubtful		—		—		—		—		—		—		—		—		—
Total		30,493		49,833		104,166		230,022		155,360		396,198		115,669		170		1,081,911
Gross charge-offs (1)		—		—		—		—		—		110		—		—		110
Residential real estate
Pass		18,764		32,617		54,225		75,649		82,209		138,873		49,458		—		451,795
OAEM		—		—		—		—		194		885		—		—		1,079
Substandard		—		—		490		189		281		1,901		17		—		2,878
Doubtful		—		—		—		—		—		—		—		—		—
Total		18,764		32,617		54,715		75,838		82,684		141,659		49,475		—		455,752
Gross charge-offs (1)		—		—		27		—		—		28		—		—		55
Consumer
Pass		4,687		4,562		3,456		2,482		1,592		891		55		—		17,725
OAEM		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		29		3		17		—		—		49
Doubtful		—		—		—		—		—		—		—		—		—
Total		4,687		4,562		3,456

LCNB CORP 10-Q