Exhibit 99.2 LCNB Corp. and Subsidiaries Financial Highlights (Dollars in thousands, except per share amounts) (Unaudited) | | | | | | Three Months Ended | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 03-31-2024 | | 12-31-2023 | 09-30-2023 | | 06-30-2023 | 03-31-2023 | | Condensed Income Statement | | | | | | | | | | Interest income | $ | 24,758 | $ | 23,310 | 19,668 | | 18,703 | 17,918 | | Interest expense | | 10,863 | | 8,651 | 6,097 | | 4,526 | 3,976 | | Net interest income | | 13, ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 or (Mark One) ☐ 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 000-26121 LCNB Corp. (Exact name of registrant as specified in its charter) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FORM 10-K For the fiscal year ended December 31, 2023 (State or othe ...

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, 2023 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 (Registrant's telephone number, including area code) Commission File Number 001-35292 LCNB Corp. (Exact name of registrant as specified in its charter) (State or other jurisdiction of inco ...

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 June 30, 2023 ☐ 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 Indicate by check mark whether the registran ...

Financial Performance - Net income for the first quarter of 2023 was $4,157 thousand, a decrease of 8.1% from $4,523 thousand in Q1 2022[15]. - Net interest income after provision for credit losses was $13,999 thousand for the three months ended March 31, 2023, slightly down from $14,174 thousand in the same period of 2022, a decrease of 1.2%[15]. - Non-interest income for Q1 2023 was $3.6 million, unchanged from Q1 2022, with increases in fiduciary income and service charges offset by decreased gains from loan sales[169]. - The company reported a total comprehensive income of $9,107 thousand for the three months ended March 31, 2023, compared to a loss of $8,665 thousand in the same period of 2022[17]. - Basic earnings per common share for Q1 2023 was $0.37, unchanged from Q1 2022[137]. Assets and Liabilities - Total assets increased to $1,924,531 thousand as of March 31, 2023, compared to $1,919,121 thousand at December 31, 2022, reflecting a growth of 0.7%[13]. - Total deposits remained stable at $1,603,881 thousand as of March 31, 2023, compared to $1,604,970 thousand at December 31, 2022[13]. - Cash and cash equivalents at the end of the period rose to $31,876 million, up from $19,941 million, marking a 59.9% increase[23]. - The company’s total shareholders' equity increased to $204,072 thousand as of March 31, 2023, from $200,675 thousand at December 31, 2022, reflecting a growth of 1.2%[13]. - Long-term debt decreased to $18.6 million as of March 31, 2023, from $19.1 million at December 31, 2022, with a fixed interest rate of 4.25% on the term loan[107]. Loans and Credit Quality - The company reported a net increase in loans of $6,912 million, contrasting with a decrease of $9,827 million in the same period last year[23]. - The allowance for credit losses (ACL) on loans was reported at $7,842 million, reflecting adjustments under the new CECL methodology adopted on January 1, 2023[34]. - The total loans outstanding as of March 31, 2023, amounted to $1,394,830,000, compared to $1,401,278,000 on December 31, 2022, indicating a slight decrease of about 0.5%[77]. - The ratio of non-accrual loans to total loans outstanding was 0.05% as of March 31, 2023, compared to 0.03% as of December 31, 2022[70]. - The company has maintained a strong loan portfolio with a focus on commercial and industrial sectors, which accounted for a significant portion of total loans[93]. Interest Income and Expense - Total interest income rose to $17,918 thousand in Q1 2023, up 18.5% from $15,122 thousand in Q1 2022, driven by increased interest and fees on loans[15]. - Total interest expense rose by $3.077 million in Q1 2023, mainly due to increased expenses for NOW and money market deposits, IRA and time certificates, and short-term borrowings[180]. - The average rate on loans increased by 65 basis points, contributing to higher loan interest income[179]. - Net interest income for Q1 2023 was $13.9 million, down from $14.2 million in Q1 2022, with a net interest margin of 3.28% compared to 3.35% in the prior year[168]. Deposits and Borrowings - Total deposits decreased slightly to $1,603.9 million as of March 31, 2023, compared to $1,605.0 million at December 31, 2022[106]. - Short-term borrowings increased to $76.5 million as of March 31, 2023, compared to $71.5 million at December 31, 2022, with a revolving line of credit at 7.75%[110]. - The aggregate amount of time deposits in denominations of $250,000 or more increased to $30.6 million as of March 31, 2023, from $16.1 million at December 31, 2022[106]. Credit Losses and Provisions - The provision for credit losses for the three months ended March 31, 2023, was $32,000, compared to a recovery of $49,000 in the same period of 2022[75]. - The allowance for loan losses increased to $7.86 million from $5.65 million, representing a rise of 39.0%[66]. - The company recorded a recovery of credit losses of $57,000 in Q1 2023, compared to a provision for credit losses of $49,000 in Q1 2022[169]. Tax and Regulatory Capital - The effective tax rate for the three months ended March 31, 2023, was 17.8%, slightly higher than 17.4% for the same period in 2022[116]. - Common Equity Tier 1 Capital to risk-weighted assets ratio was 11.97% as of March 31, 2023, slightly up from 11.94% at the end of 2022[202]. Market Conditions and Future Outlook - The company anticipates potential challenges in loan and deposit growth due to competitive pressures and economic conditions[155]. - Future outlook suggests continued focus on maintaining loan quality and exploring market expansion opportunities[93].

Financial Portfolio - As of December 31, 2022, total U.S. Treasury notes amounted to $84.9 million with a weighted average yield of 1.16%[94] - The total U.S. Agency notes were valued at $89.2 million with a weighted average yield of 1.09%[94] - The total corporate bonds amounted to $7.5 million with a weighted average yield of 4.24%[94] - Total municipal securities, taxable, reached $46,556 thousand with a fair value of $40,778 thousand, yielding 2.21%[94] - The total municipal securities, tax-exempt, amounted to $8.9 million with a weighted average yield of 2.59%[94] - Total U.S. Treasury notes amounted to $84,927 thousand with a fair value of $76,447 thousand, yielding 1.16%[94] - The total U.S. Agency notes amounted to $89,160 thousand with a fair value of $77,976 thousand, yielding 1.09%[94] Loan Portfolio - The loan portfolio totaled $1.4 billion, with commercial and industrial loans at $120.3 million and residential real estate loans at $306.1 million[97] - The loan portfolio totals $1,401,278 thousand, with commercial and industrial loans maturing in one year or less at $18,761 thousand[97] - Fixed-rate loans maturing beyond one year totaled $575.2 million, while variable-rate loans totaled $762.2 million[97] - Loans maturing beyond one year total $1,337,386 thousand, with fixed-rate loans at $575,220 thousand[97] Allowance for Loan Losses - The allowance for loan losses was $5.6 million, representing 0.40% of total loans outstanding[98] - The allowance for loan losses is $5,646 thousand, representing 0.40% of total loans outstanding[98] - The ratio of the allowance for loan losses to total non-accrual loans was 1,443.99%[98] - The ratio of the allowance for loan losses to total non-accrual loans is 1,443.99%[98] Deposits - Uninsured deposits were estimated at $212.7 million as of December 31, 2022, down from $222.2 million in 2021[99] - The estimated amount of time deposits exceeding the FDIC insurance limit of $250,000 is $13,749 thousand[101] - The total contractual maturities of time deposits exceeding the FDIC insurance limit of $250,000 were $13.7 million[101]

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 June 30, 2022 ☐ 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) (State or other jurisdiction of incorporation or organizatio ...

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 March 31, 2022 ☐ 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) (State or other jurisdiction of incorporation or organizati ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2021 or ☐ 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 000-26121 LCNB Corp. (Exact name of registrant as specified in its charter) (State or othe ...

Financial Performance - Net income for the three months ended September 30, 2021, was $4,817 thousand, an increase of 13.3% from $4,250 thousand in the same period of 2020[16]. - Net income for the nine months ended September 30, 2021, was $15,347 thousand, compared to $14,333 thousand for the same period in 2020, representing a growth of 7.1%[22]. - Earnings per common share (diluted) for the three months ended September 30, 2021, was $0.39, compared to $0.33 for the same period in 2020, reflecting an increase of 18.2%[14]. - Basic and diluted earnings per common share for the nine months ended September 30, 2021, were both $1.21, up from $1.11 in 2020, indicating a 9.0% growth[127]. - The company reported a total comprehensive income of $4,817 thousand for the three months ended September 30, 2021, compared to a loss of $667 thousand in the same period of the previous year[19]. Asset and Deposit Growth - Total assets increased to $1,884,252 thousand as of September 30, 2021, up from $1,745,884 thousand at December 31, 2020, representing an increase of 7.9%[12]. - Total deposits rose to $1,603,203 thousand as of September 30, 2021, compared to $1,455,423 thousand at December 31, 2020, marking an increase of 10.1%[12]. - The net increase in deposits for the nine months ended September 30, 2021, was $147,780 thousand, compared to $82,114 thousand in 2020, indicating a significant increase of 79.9%[22]. - Total loans, net of deferred origination fees, increased to $1,340,159,000 as of September 30, 2021, compared to $1,299,421,000 at December 31, 2020, representing a growth of approximately 3.1%[47]. Income and Expense Analysis - Net interest income for the three months ended September 30, 2021, was $14,073 thousand, compared to $13,529 thousand for the same period in 2020, reflecting a year-over-year increase of 4.0%[14]. - Non-interest income for the nine months ended September 30, 2021, totaled $11,885 thousand, slightly up from $11,436 thousand in the same period of 2020, indicating a growth of 3.9%[14]. - Total non-interest expense for the three months ended September 30, 2021, was $12,029 thousand, an increase of 3.2% from $11,653 thousand in the same period of 2020[14]. - Non-interest expense for the nine months ended September 30, 2021, totaled $35,729,000, an increase of $1,888,000 compared to the same period in 2020[201]. Loan Loss Provisions - The provision for loan losses decreased to $306 thousand for the three months ended September 30, 2021, down from $976 thousand in the same period of 2020, a reduction of 68.7%[14]. - The provision for loan losses for the nine months ended September 30, 2021, was $239,000, significantly lower than the $2,165,000 provision for the same period in 2020[196]. - The allowance for loan losses was $5,828,000 as of September 30, 2021, slightly up from $5,728,000 at December 31, 2020[47]. Stock and Dividends - The company declared dividends of $0.19 per common share for the three months ended September 30, 2021, up from $0.18 in the same period of 2020[14]. - Common stock dividends paid were $6,963 thousand for the nine months ended September 30, 2021, compared to $6,747 thousand in 2020, reflecting a slight increase of 3.2%[22]. - The total balance of common stock outstanding decreased from 12,634,845 shares at June 30, 2021, to 12,433,328 shares at September 30, 2021, a reduction of 1.6%[19]. Impaired Loans and Credit Quality - The total recorded investment in impaired loans as of September 30, 2021, was $8,071,000, with an unpaid principal balance of $9,855,000, and a related allowance of $31,000[69]. - Non-accrual loans decreased to $2,629,000 as of September 30, 2021, down from $3,718,000 at December 31, 2020, indicating a reduction of about 29.3%[47]. - The fair value of impaired loans was recorded at $1,046,000 as of September 30, 2021, down from $3,439,000 as of December 31, 2020, indicating a significant reduction in impaired assets[137]. Tax and Regulatory Considerations - The effective tax rate for the three months ended September 30, 2021, was 17.6%, a slight decrease from 17.9% in the same period of 2020[97]. - The effective tax rate for the nine months ended September 30, 2021, was 18.1%, compared to 16.4% for the same period in 2020[202]. - The company is preparing for the implementation of ASU No. 2016-13, which will change the methodology for recognizing credit losses, potentially impacting future financial results[144]. COVID-19 Impact - LCNB's financial condition and results are subject to risks from the COVID-19 pandemic, which may impact liquidity, capital positions, and borrowers' ability to repay loans[151]. - The company continues to monitor the COVID-19 pandemic and expects to make future operational changes as the situation evolves[157].