LCNBHIGH SIGNALFINANCIAL10-K

LCNB's operating cash flow declined substantially while net income grew meaningfully, indicating significant working capital timing effects or non-cash income components.

The dramatic divergence between operating cash flow (down significantly) and net income (substantially higher) suggests either major working capital swings or significant non-cash income recognition that may not be sustainable. The company also sharply reduced share buybacks and capital investments, potentially signaling capital allocation shifts or liquidity management concerns.

Comparing 2026-03-11 vs 2025-03-12View on EDGAR →
FINANCIAL ANALYSIS

LCNB reported a notably mixed financial picture with net income growing substantially year-over-year while operating cash flow declined dramatically. The company reduced debt by nearly one-third and decreased cash holdings by 40%, while cutting both capital expenditures and share buybacks by roughly three-quarters. This pattern suggests either significant working capital timing effects or a fundamental shift in cash generation dynamics that warrants close investor scrutiny.

FINANCIAL STATEMENT CHANGES
Share Buybacks
Cash Flow
-85.9%
$23.7M$3.3M

Buyback activity reduced 85.9% — capital being redeployed elsewhere or cash conservation underway.

Capital Expenditure
Cash Flow
-74.7%
$3.8M$959K

Capex reduced 74.7% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Net Income
P&L
+71.4%
$13.5M$23.1M

Net income grew 71.4% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-63.1%
$93.2M$34.4M

Operating cash flow fell 63.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
-39.5%
$35.7M$21.6M

Cash declined 39.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Total Debt
Balance Sheet
-32.7%
$155.2M$104.4M

Debt reduced 32.7% — deleveraging strengthens balance sheet and reduces financial risk.

LANGUAGE CHANGES
NEW — 2026-03-11
PRIOR — 2025-03-12
ADDED
State taxes in Kentucky made up the majority (greater than 50 percent) of the tax effect in this category.
As of March 11, 2026, 14,237,966 common shares were issued and outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 29 Item 7A.
LCNB s ability to integrate recent and future acquisitions may be unsuccessful, or may be more difficult, time-consuming, or costly than expected; 3.
LCNB may face competitive loss of customers to both bank and nonbank financial institutions; 5.
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REMOVED
As of March 12, 2025, 14,157,962 common shares were issued and outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 27 Item 7A.
LCNB s ability to integrate recent and future acquisitions, including CNNB and EFBI, may be unsuccessful, or may be more difficult, time-consuming, or costly than expected; 3.
changes in general economic conditions and increased competition could adversely affect LCNB s operating results; 7.
Consumer lending activities include automobile, boat, home improvement and personal loans.
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