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LCNB (LCNB) Risk Analysis

Public companies are required to disclose risks that can affect the business and impact the stock. These disclosures are known as “Risk Factors”. Companies disclose these risks in their yearly (Form 10-K), quarterly earnings (Form 10-Q), or “foreign private issuer” reports (Form 20-F). Risk factors show the challenges a company faces. Investors can consider the worst-case scenarios before making an investment. TipRanks’ Risk Analysis categorizes risks based on proprietary classification algorithms and machine learning. LCNB disclosed 27 risk factors in its most recent earnings report. LCNB reported the most risks in the “Finance & Corporate” category.

Risk Overview Q2, 2026

Source: the company's latest filing for the period ended Jun 30, 2026, filed Aug 05, 2026

Risk Distribution
27Risks
Sector Avg.Finance & CorporateTech & InnovationLegal & RegulatoryProductionAbility to SellMacro & Political
Finance & Corporate - Financial and accounting risks. Risks related to the execution of corporate activity and strategy

Risk Change Over Time

LCNB disclosed risks per quarterNo. of Risks16182022242628Q3Q4Q4Q12024Q2Q3Q4Q12025Q2Q4Q12026Q2Showing: Q4, 2025
Risks removedRisks addedRisks changedLCNB Risk Factors
Risk Changed (1)Risk Removed (1)
  • Accounting & Financial Operations - Risk 1
    LCNB's value of intangible assets may decline, due to continued competition for deposits and other factors.

    As of December 31, 2025, LCNB had total core deposit and other intangibles, net totaling $9.271 million. Core deposit and other intangibles net decreased due to amortization of core deposit and mortgage servicing rights intangibles. A significant decline in LCNB's expected future cash flows, a significant adverse change in the business climate, slower growth rates or a significant and sustained decline in the price of LCNB common stock may necessitate taking charges in the future related to the impairment of LCNB's deposit intangible assets. Additionally, increased competition for deposits, whether from competitive financial institutions or from nonbank financial institutions or competitive technologies, like cryptocurrency, could lead to further decreases in core deposits. Competition for deposits will likely continue to increase as technology evolves.  If LCNB were to conclude that a future write-down of core deposit intangible assets is necessary, LCNB would record the appropriate charge, which could have a negative effect on LCNB's business, financial condition and results of operations.

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Risk Highlights Q2, 2026

Main Risk Category
Finance & Corporate
With 9 Risks
Number of Disclosed Risks
27
No changes from last report
S&P 500 Average: 32
Recent Changes
0Risks added
0Risks removed
0Risks changed
Since Jun 2026
Number of Risk Changed
0
No changes from last report
S&P 500 Average: 1

Risk Word Cloud

liquidity risk could impair lcnb's ability to fund operations and could jeopardize financial results.ability to fund operationslcnb's value of intangible assets may decline, due to continued competition for deposits and other factors.due to continued competitionnew lines of business or new products and services may subject lcnb to additional risks.subject lcnb to additional riskslcnb's wealth management business is subject to intense competition, general market risk, and inherent risks to the business of managing trust accounts.business of managing trust accountsdeclining values of real estate, increases in unemployment, insurance market disruptions, and the related effects on local economies may increase lcnb's credit losses, which would negatively affect financial results.declining values of real estatelcnb's ability to pay cash dividends is limited.ability to pay cash dividendslcnb is subject to environmental liability risk associated with lending activities.subject to environmental liability riskweakness in the economy and in the real estate market, including weakness specific to lcnb's geographic footprint, may negatively affect its financial condition and earnings.including weakness specific to lcnblcnb's loan portfolio includes a substantial amount of commercial and industrial loans and commercial real estate loans, which may have more risks than residential or consumer loans.substantial amount of commercialfdic deposit insurance assessments may materially increase in the future.fdic deposit insurance assessments

Risk Factors Full Breakdown - Total Risks 27

Accounting & Financial Operations3 | 11.1%
  • Accounting & Financial Operations - Risk 1
    LCNB's value of intangible assets may decline, due to continued competition for deposits and other factors.

    As of December 31, 2025, LCNB had total core deposit and other intangibles, net totaling $9.271 million. Core deposit and other intangibles net decreased due to amortization of core deposit and mortgage servicing rights intangibles. A significant decline in LCNB's expected future cash flows, a significant adverse change in the business climate, slower growth rates or a significant and sustained decline in the price of LCNB common stock may necessitate taking charges in the future related to the impairment of LCNB's deposit intangible assets. Additionally, increased competition for deposits, whether from competitive financial institutions or from nonbank financial institutions or competitive technologies, like cryptocurrency, could lead to further decreases in core deposits. Competition for deposits will likely continue to increase as technology evolves.  If LCNB were to conclude that a future write-down of core deposit intangible assets is necessary, LCNB would record the appropriate charge, which could have a negative effect on LCNB's business, financial condition and results of operations.

  • Accounting & Financial Operations - Risk 2
    LCNB's controls and procedures may fail or be circumvented.

    Management regularly reviews and updates LCNB's internal controls, disclosure controls and procedures, and corporate governance policies and procedures. Any system of controls, however well designed and operated, is based, in part, on certain assumptions and can provide only reasonable, not absolute, assurances that the objectives of the system are met. Any failure or circumvention of LCNB's controls and procedures or failure to comply with regulations related to its controls and procedures could have a material adverse effect on LCNB's business, results of operations, and financial condition.

  • Accounting & Financial Operations - Risk 3
    LCNB's ability to pay cash dividends is limited.

    LCNB is dependent upon the earnings of the Bank for funds to pay dividends on its common shares.  The payment of dividends by LCNB and the Bank is subject to certain regulatory restrictions.  As a result, any payment of dividends in the future will be dependent, in large part, on the ability of LCNB and the Bank to satisfy these regulatory restrictions and on the Bank's earnings, capital levels, financial condition, and other factors.  Although LCNB's financial earnings and financial condition have allowed it to declare and pay periodic cash dividends to shareholders, there can be no assurance that the current dividend policy or the amount of dividend distributions will continue in the future.

Debt & Financing5 | 18.5%
Corporate Activity and Growth1 | 3.7%

See a full breakdown of risk according to category and subcategory. The list starts with the category with the most risk. Click on subcategories to read relevant extracts from the most recent report.

FAQ

What are “Risk Factors”?
Risk factors are any situations or occurrences that could make investing in a company risky. The Securities and Exchange Commission (SEC) requires that publicly traded companies disclose their most significant risk factors. This is so that potential investors can consider any risks before they make an investment. They also offer companies protection, as a company can use risk factors as liability protection. This could happen if a company underperforms and investors take legal action as a result. It is worth noting that smaller companies, that is those with a public float of under $75 million on the last business day, do not have to include risk factors in their 10-K and 10-Q forms, although some may choose to do so.
How do companies disclose their risk factors?
Publicly traded companies initially disclose their risk factors to the SEC through their S-1 filings as part of the IPO process. Additionally, companies must provide a complete list of risk factors in their Annual Reports (Form 10-K) or (Form 20-F) for “foreign private issuers”. Quarterly Reports also include a section on risk factors (Form 10-Q) where companies are only required to update any changes since the previous report. According to the SEC, risk factors should be reported concisely, logically and in “plain English” so investors can understand them.
How can I use TipRanks risk factors in my stock research?
Use the Risk Factors tab to get data about the risk factors of any company in which you are considering investing. You can easily see the most significant risks a company is facing. Additionally, you can find out which risk factors a company has added, removed or adjusted since its previous disclosure. You can also see how a company’s risk factors compare to others in its sector. Without reading company reports or participating in conference calls, you would most likely not have access to this sort of information, which is usually not included in press releases or other public announcements. A simplified analysis of risk factors is unique to TipRanks.
What are all the risk factor categories?
TipRanks has identified 6 major categories of risk factors and a number of subcategories for each. You can see how these categories are broken down in the list below. 1. Financial & Corporate Accounting & Financial Operations - risks related to accounting loss, value of intangible assets, financial statements, value of intangible assets, financial reporting, estimates, guidance, company profitability, dividends, fluctuating results. Share Price & Shareholder Rights – risks related to things that impact share prices and the rights of shareholders, including analyst ratings, major shareholder activity, trade volatility, liquidity of shares, anti-takeover provisions, international listing, dual listing. Debt & Financing – risks related to debt, funding, financing and interest rates, financial investments. Corporate Activity and Growth – risks related to restructuring, M&As, joint ventures, execution of corporate strategy, strategic alliances. 2. Legal & Regulatory Litigation and Legal Liabilities – risks related to litigation/ lawsuits against the company. Regulation – risks related to compliance, GDPR, and new legislation. Environmental / Social – risks related to environmental regulation and to data privacy. Taxation & Government Incentives – risks related to taxation and changes in government incentives. 3. Production Costs – risks related to costs of production including commodity prices, future contracts, inventory. Supply Chain – risks related to the company’s suppliers. Manufacturing – risks related to the company’s manufacturing process including product quality and product recalls. Human Capital – risks related to recruitment, training and retention of key employees, employee relationships & unions labor disputes, pension, and post retirement benefits, medical, health and welfare benefits, employee misconduct, employee litigation. 4. Technology & Innovation Innovation / R&D – risks related to innovation and new product development. Technology – risks related to the company’s reliance on technology. Cyber Security – risks related to securing the company’s digital assets and from cyber attacks. Trade Secrets & Patents – risks related to the company’s ability to protect its intellectual property and to infringement claims against the company as well as piracy and unlicensed copying. 5. Ability to Sell Demand – risks related to the demand of the company’s goods and services including seasonality, reliance on key customers. Competition – risks related to the company’s competition including substitutes. Sales & Marketing – risks related to sales, marketing, and distribution channels, pricing, and market penetration. Brand & Reputation – risks related to the company’s brand and reputation. 6. Macro & Political Economy & Political Environment – risks related to changes in economic and political conditions. Natural and Human Disruptions – risks related to catastrophes, floods, storms, terror, earthquakes, coronavirus pandemic/COVID-19. International Operations – risks related to the global nature of the company. Capital Markets – risks related to exchange rates and trade, cryptocurrency.