What is Lcnb Corp's earnings per share (EPS)?

Lcnb Corp (LCNB) reported diluted earnings per share of $1.63 for fiscal year 2025. This represents a 68.0% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

Lcnb Corp Financials

LCNB

Source SEC Filings (10-K/10-Q) Updated Dec 31, 2025 Currency USD FYE December

This page shows Lcnb Corp (LCNB) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 17 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Financial Health Signals

Financial Profile 63/100

Based on FY2025 annual data. Scores normalized against common benchmarks. How we calculate these scores

Growth

Lcnb Corp's revenue declined 2.2% year-over-year, from $105.0M to $102.7M. This contraction results in a growth score of 30/100.

Leverage

Lcnb Corp carries a low D/E ratio of 0.38, meaning only $0.38 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 94/100, indicating a strong balance sheet with room for future borrowing.

Cash Flow

100

Lcnb Corp converts 32.5% of revenue into free cash flow ($33.4M). This strong cash generation earns a score of 100/100.

Returns

Lcnb Corp's ROE of 8.4% shows moderate profitability relative to equity, earning a score of 30/100. This is up from 5.3% the prior year.

Piotroski F-Score Neutral

6/9

Lcnb Corp passes 6 of 9 financial strength tests. All 4 profitability signals pass (positive income, cash flow, and earnings quality), 1 of 2 leverage/liquidity signals pass, both operating efficiency signals pass.

Earnings Quality Cash-Backed

1.49x

For every $1 of reported earnings, Lcnb Corp generates $1.49 in operating cash flow ($34.4M OCF vs $23.1M net income). This indicates profits are well-supported by actual cash generation, not accounting adjustments.

Key Financial Metrics

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Earnings & Revenue

Revenue

$102.7M

YoY-2.2%

5Y CAGR+10.0%

10Y CAGR+9.2%

Lcnb Corp generated $102.7M in revenue in fiscal year 2025. This represents a decrease of 2.2% from the prior year.

EBITDA

N/A

Net Income

$23.1M

YoY+71.4%

5Y CAGR+2.9%

10Y CAGR+7.3%

Lcnb Corp reported $23.1M in net income in fiscal year 2025. This represents an increase of 71.4% from the prior year.

EPS (Diluted)

$1.63

YoY+68.0%

5Y CAGR+1.0%

10Y CAGR+3.4%

Lcnb Corp earned $1.63 per diluted share (EPS) in fiscal year 2025. This represents an increase of 68.0% from the prior year.

Cash & Balance Sheet

Free Cash Flow

$33.4M

YoY-62.6%

5Y CAGR+25.2%

10Y CAGR+10.1%

Lcnb Corp generated $33.4M in free cash flow in fiscal year 2025, representing cash available after capex. This represents a decrease of 62.6% from the prior year.

Cash & Debt

$21.6M

YoY-39.5%

5Y CAGR-7.4%

10Y CAGR+3.7%

Lcnb Corp held $21.6M in cash against $104.4M in long-term debt as of fiscal year 2025.

Dividends Per Share

$0.88

YoY+0.0%

5Y CAGR+3.8%

10Y CAGR+3.2%

Lcnb Corp paid $0.88 per share in dividends in fiscal year 2025. This represents an increase of 0.0% from the prior year.

Shares Outstanding

14M

YoY+0.5%

5Y CAGR+2.0%

Lcnb Corp had 14M shares outstanding in fiscal year 2025. This represents an increase of 0.5% from the prior year.

Margins & Returns

Gross Margin

N/A

Operating Margin

N/A

Net Margin

22.5%

YoY+9.7pp

5Y CAGR-9.0pp

10Y CAGR-4.4pp

Lcnb Corp's net profit margin was 22.5% in fiscal year 2025, showing the share of revenue converted to profit. This is up 9.7 percentage points from the prior year.

Return on Equity

8.4%

YoY+3.1pp

5Y CAGR+0.1pp

10Y CAGR+0.3pp

Lcnb Corp's ROE was 8.4% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is up 3.1 percentage points from the prior year.

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

$959K

YoY-74.7%

5Y CAGR-19.2%

10Y CAGR+6.6%

Lcnb Corp invested $959K in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents a decrease of 74.7% from the prior year.

LCNB Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Revenue	$102.7M-2.2%	$105.0M+31.9%	$79.6M+21.1%	$65.8M+7.5%	$61.2M-4.1%	$63.8M
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	N/A	N/A	N/A	N/A	N/A	N/A
Operating Income	N/A	N/A	N/A	N/A	N/A	N/A
Interest Expense	$32.5M-26.4%	$44.2M+90.2%	$23.3M+393.5%	$4.7M+16.2%	$4.1M-46.4%	$7.6M
Income Tax	$5.0M+103.8%	$2.5M-6.2%	$2.6M-45.4%	$4.8M+4.5%	$4.6M+12.9%	$4.1M
Net Income	$23.1M+71.4%	$13.5M+6.8%	$12.6M-42.9%	$22.1M+5.5%	$21.0M+4.5%	$20.1M
EPS (Diluted)	$1.63+68.0%	$0.97-11.8%	$1.10-43.0%	$1.93+16.3%	$1.66+7.1%	$1.55

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Revenue	$25.2M-4.3%	$26.3M+1.4%	$25.9M+2.5%	$25.3M-5.9%	$26.9M+1.9%	$26.4M-2.1%	$27.0M+8.9%	$24.8M
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Income	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Interest Expense	$6.9M-15.3%	$8.2M-2.6%	$8.4M-6.9%	$9.0M-11.4%	$10.2M-10.9%	$11.4M-2.7%	$11.7M+8.1%	$10.9M
Income Tax	$1.3M-15.3%	$1.5M+19.7%	$1.3M+41.8%	$906K-32.4%	$1.3M+67.9%	$798K+4100.0%	$19K-93.9%	$312K
Net Income	$5.7M-18.5%	$6.9M+17.2%	$5.9M+28.4%	$4.6M-24.7%	$6.1M+35.0%	$4.5M+389.9%	$925K-51.7%	$1.9M
EPS (Diluted)	N/A	$0.49+19.5%	$0.41+24.2%	$0.33	N/A	$0.31+342.9%	$0.07-53.3%	$0.15

LCNB Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$2.2B-2.9%	$2.3B+0.7%	$2.3B+19.4%	$1.9B+0.8%	$1.9B+9.0%	$1.7B
Current Assets	N/A	N/A	N/A	N/A	N/A	N/A
Cash & Equivalents	$21.6M-39.5%	$35.7M-10.0%	$39.7M+75.0%	$22.7M+25.2%	$18.1M-42.8%	$31.7M
Inventory	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	$90.3M0.0%	$90.3M+13.6%	$79.5M+34.3%	$59.2M0.0%	$59.2M0.0%	$59.2M
Total Liabilities	$2.0B-4.3%	$2.1B-0.1%	$2.1B+19.6%	$1.7B+3.2%	$1.7B+10.6%	$1.5B
Current Liabilities	N/A	N/A	N/A	N/A	N/A	N/A
Long-Term Debt	$104.4M-32.7%	$155.2M+37.2%	$113.1M+493.1%	$19.1M+90.7%	$10.0M	N/A
Total Equity	$273.9M+8.3%	$253.0M+7.5%	$235.3M+17.3%	$200.7M-15.9%	$238.6M-0.9%	$240.8M
Retained Earnings	$151.9M+7.5%	$141.3M+0.9%	$140.0M+0.6%	$139.2M+10.2%	$126.3M+9.8%	$115.1M

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Total Assets	$2.2B-0.2%	$2.2B-2.7%	$2.3B+0.2%	$2.3B-0.2%	$2.3B-1.7%	$2.3B-1.0%	$2.4B+3.9%	$2.3B
Current Assets	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Cash & Equivalents	$21.6M-39.7%	$35.9M-28.0%	$49.8M+32.1%	$37.7M+5.4%	$35.7M-9.2%	$39.4M+12.9%	$34.9M+5.8%	$33.0M
Inventory	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	$90.3M0.0%	$90.3M0.0%	$90.3M0.0%	$90.3M0.0%	$90.3M+0.1%	$90.2M-4.0%	$93.9M+18.1%	$79.6M
Total Liabilities	$2.0B-0.4%	$2.0B-3.4%	$2.0B0.0%	$2.0B-0.5%	$2.1B-1.9%	$2.1B-1.5%	$2.1B+3.7%	$2.0B
Current Liabilities	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Long-Term Debt	$104.4M-0.3%	$104.7M-0.3%	$105.0M+0.3%	$104.6M-32.6%	$155.2M-0.3%	$155.7M-4.0%	$162.2M-0.3%	$162.6M
Total Equity	$273.9M+1.5%	$269.9M+2.4%	$263.5M+1.9%	$258.7M+2.2%	$253.0M-0.1%	$253.2M+3.3%	$245.2M+4.9%	$233.7M
Retained Earnings	$151.9M+1.7%	$149.4M+2.6%	$145.6M+2.0%	$142.8M+1.1%	$141.3M+2.1%	$138.3M+1.1%	$136.9M-1.6%	$139.1M

LCNB Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	$34.4M-63.1%	$93.2M+299.1%	$23.4M-18.6%	$28.7M+61.1%	$17.8M+30.3%	$13.7M
Capital Expenditures	$959K-74.7%	$3.8M+45.7%	$2.6M+194.8%	$884K-54.4%	$1.9M-30.5%	$2.8M
Free Cash Flow	$33.4M-62.6%	$89.4M+330.9%	$20.8M-25.4%	$27.8M+75.2%	$15.9M+45.9%	$10.9M
Investing Cash Flow	$52.1M-15.2%	$61.4M+201.6%	-$60.4M-24.9%	-$48.4M+72.4%	-$175.2M-118.9%	-$80.1M
Financing Cash Flow	-$100.6M+36.6%	-$158.6M-393.3%	$54.1M+123.1%	$24.2M-83.1%	$143.8M+85.9%	$77.3M
Dividends Paid	$12.5M+2.1%	$12.2M+23.0%	$9.9M+8.1%	$9.2M-5.4%	$9.7M+2.9%	$9.4M
Share Buybacks	N/A	N/A	$3.3M-85.9%	$23.7M+184.7%	$8.3M+343.9%	$1.9M

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Operating Cash Flow	$12.7M-8.9%	$14.0M+155.7%	$5.5M+147.2%	$2.2M-94.2%	$38.4M+222.3%	$11.9M-78.3%	$54.9M+559.8%	-$11.9M
Capital Expenditures	$345K+11.7%	$309K+31.5%	$235K+235.7%	$70K-81.3%	$375K-73.6%	$1.4M+24.4%	$1.1M+33.2%	$858K
Free Cash Flow	$12.4M-9.3%	$13.7M+161.2%	$5.2M+144.3%	$2.1M-94.4%	$38.0M+262.4%	$10.5M-80.5%	$53.8M+520.0%	-$12.8M
Investing Cash Flow	-$15.0M-132.8%	$45.7M+295.4%	$11.6M+17.7%	$9.8M+4148.1%	$231K-99.2%	$28.1M+31.7%	$21.3M+82.4%	$11.7M
Financing Cash Flow	-$12.0M+83.7%	-$73.6M-1398.3%	-$4.9M+51.4%	-$10.1M+76.1%	-$42.2M-18.9%	-$35.5M+52.2%	-$74.3M-1037.2%	-$6.5M
Dividends Paid	$3.1M-1.0%	$3.2M+1.4%	$3.1M+0.7%	$3.1M-2.1%	$3.2M+2.1%	$3.1M-0.1%	$3.1M+7.3%	$2.9M
Share Buybacks	N/A	N/A	N/A	N/A	N/A	$0	$0	$0

LCNB Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	N/A	N/A	N/A	N/A	N/A	N/A
Net Margin	22.5%+9.7pp	12.8%-3.0pp	15.9%-17.8pp	33.7%-0.6pp	34.3%+2.8pp	31.5%
Return on Equity	8.4%+3.1pp	5.3%-0.0pp	5.4%-5.7pp	11.0%+2.2pp	8.8%+0.5pp	8.3%
Return on Assets	1.0%+0.5pp	0.6%+0.0pp	0.5%-0.6pp	1.1%+0.1pp	1.1%-0.1pp	1.1%
Current Ratio	N/A	N/A	N/A	N/A	N/A	N/A
Debt-to-Equity	0.38-0.2	0.61+0.1	0.48+0.4	0.10+0.1	0.04-6.2	6.25
FCF Margin	32.5%-52.6pp	85.2%+59.1pp	26.1%-16.3pp	42.3%+16.4pp	26.0%+8.9pp	17.1%

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Margin	22.5%-3.9pp	26.4%+3.6pp	22.8%+4.6pp	18.2%-4.5pp	22.8%+5.6pp	17.2%+13.7pp	3.4%-4.3pp	7.7%
Return on Equity	2.1%-0.5pp	2.6%+0.3pp	2.3%+0.5pp	1.8%-0.6pp	2.4%+0.6pp	1.8%+1.4pp	0.4%-0.4pp	0.8%
Return on Assets	0.3%-0.1pp	0.3%+0.1pp	0.3%+0.1pp	0.2%-0.1pp	0.3%+0.1pp	0.2%+0.1pp	0.0%-0.0pp	0.1%
Current Ratio	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Debt-to-Equity	0.380.0	0.39-0.0	0.400.0	0.40-0.2	0.610.0	0.61-0.0	0.66-0.0	0.70
FCF Margin	49.2%-2.7pp	52.0%+31.8pp	20.2%+11.7pp	8.5%-132.8pp	141.3%+101.6pp	39.7%-159.7pp	199.4%+251.1pp	-51.7%

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Frequently Asked Questions

What is Lcnb Corp's annual revenue?

Lcnb Corp (LCNB) reported $102.7M in total revenue for fiscal year 2025. This represents a -2.2% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is Lcnb Corp's revenue growing?

Lcnb Corp (LCNB) revenue declined by 2.2% year-over-year, from $105.0M to $102.7M in fiscal year 2025.

Is Lcnb Corp profitable?

Yes, Lcnb Corp (LCNB) reported a net income of $23.1M in fiscal year 2025, with a net profit margin of 22.5%.

How much debt does Lcnb Corp have?

As of fiscal year 2025, Lcnb Corp (LCNB) had $21.6M in cash and equivalents against $104.4M in long-term debt.

What is Lcnb Corp's net profit margin?

Lcnb Corp (LCNB) had a net profit margin of 22.5% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

Does Lcnb Corp pay dividends?

Yes, Lcnb Corp (LCNB) paid $0.88 per share in dividends during fiscal year 2025.

What is Lcnb Corp's return on equity (ROE)?

Lcnb Corp (LCNB) has a return on equity of 8.4% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is Lcnb Corp's free cash flow?

Lcnb Corp (LCNB) generated $33.4M in free cash flow during fiscal year 2025. This represents a -62.6% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.

What is Lcnb Corp's operating cash flow?

Lcnb Corp (LCNB) generated $34.4M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Lcnb Corp's total assets?

Lcnb Corp (LCNB) had $2.2B in total assets as of fiscal year 2025, including both current and long-term assets.

What are Lcnb Corp's capital expenditures?

Lcnb Corp (LCNB) invested $959K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.

How many shares does Lcnb Corp have outstanding?

Lcnb Corp (LCNB) had 14M shares outstanding as of fiscal year 2025.

What is Lcnb Corp's debt-to-equity ratio?

Lcnb Corp (LCNB) had a debt-to-equity ratio of 0.38 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Lcnb Corp's return on assets (ROA)?

Lcnb Corp (LCNB) had a return on assets of 1.0% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Lcnb Corp's Piotroski F-Score?

Lcnb Corp (LCNB) has a Piotroski F-Score of 6 out of 9, indicating neutral financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are Lcnb Corp's earnings high quality?

Lcnb Corp (LCNB) has an earnings quality ratio of 1.49x, considered cash-backed (high quality). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

How financially healthy is Lcnb Corp?

Lcnb Corp (LCNB) scores 63 out of 100 on our Financial Profile, indicating moderate overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.