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, ...

资产负债表 - 公司财报显示，2023年12月31日LCNB Corp.的可供出售和持有至到期债务证券总额为304,805千美元[92] - 公司贷款组合中，商业、工业房地产、住宅、消费者、农业等各类贷款总额为1,723,471千美元，其中固定利率贷款总额为645,043千美元，浮动利率贷款总额为1,003,483千美元[94] - 公司2023年12月31日未经保险的存款金额为203.9百万美元[95] 风险因素 - 公司存在着与经济和市场状况相关的风险，包括疫情爆发、经济衰退、房地产市场疲软等因素可能对其财务状况和业绩产生负面影响[98] - 公司的商业和工业贷款以及商业房地产贷款占据了其总贷款组合的大部分，这些贷款可能比住宅或消费者贷款具有更高的风险[107] - LCNB可能考虑并购其他金融机构或开设新分支机构，这涉及一系列风险，包括管理分散、新市场或产品缺乏经验、整合未来收购或推出新产品的困难等[109] - LCNB面临流动性风险，可能无法按时履行债务，也可能无法充分利用增长机会，因为缺乏流动性[110] - LCNB的信息系统可能会遭遇中断、网络攻击或其他安全漏洞，这可能会导致客户关系管理、总账、存款、贷款等系统的故障或中断[113] - LCNB的财务表现高度依赖于所在市场的商业环境，经济衰退、失业率变化、利率变动等因素可能对其资产质量、存款水平、贷款需求和收入产生不利影响[126] - 利率波动可能对LCNB的盈利能力产生负面影响，尤其是对于可调利率贷款的偿还能力[130] - 银行业竞争激烈，LCNB竞争对手包括其他商业银行、储蓄和贷款协会、信用合作社、抵押银行等[134] - LCNB的市场经济状况可能对其财务状况和业绩产生不利影响，尤其是在所在地区经济条件恶化时[139] - LCNB可能面临新业务或新产品推出的额外风险，特别是在市场尚未完全发展的情况下[140] - LCNB的信贷损失准备金可能不足，管理层根据多种因素评估所需的信贷损失准备金，但实际结果可能与管理层的假设有显著差异[141] 投资和股权 - LCNB的投资组合中大部分投资证券被指定为可供出售。因此，投资组合中可供出售证券的公允价值的未实现收益和损失，减税后，被记录为其他全面收入，作为股东权益的一个独立组成部分[144] - LCNB对股权证券的投资以公允价值记录，公允价值变动将在收入中确认。因此，LCNB的股权投资的公允价值下降将立即降低净收入[146] 存款和贷款 - LCNB公司的商业和工业贷款以及商业房地产贷款占总贷款的98.2%[108] - LCNB公司未保险存款金额为203.9百万美元[95] - LCNB公司2023年12月31日超过FDIC保险限额的定期存款合同到期金额为36,711千美元[96] 其他风险因素 - 竞争对财富管理业务激烈，竞争对手包括商业银行、信托公司、券商、投资顾问公司、共同基金公司等[120] - 经济条件的变化可能直接影响客户资产投资的经济表现，从而影响LCNB的信托费收入[121] - 未能满足监管资本要求可能会对LCNB的业务产生不利影响[124] - 经济或政治条件的变化可能对LCNB的收入产生不利影响[125] - 市场利率的变化可能对LCNB的盈利能力产生负面影响[127] - 利率波动可能对LCNB的盈利能力产生负面影响[129] - 新业务或新产品可能使LCNB面临额外风险[139] - 信贷损失准备可能不足[141] - LCNB的投资价值可能下降[143] - 银行业受到严格监管[149] - 近期金融服务行业事件对LCNB的市场价格和波动性产生不利影响[153] - FDIC存款保险费率增加可能对LCNB的业务产生重大影响[155] - 未能采用新技术可能导致客户不满[155] - 金融服务行业技术变革可能对LCNB的增长、收入和利润产生负面影响[157] - 消费者可能选择不再使用银行进行金融交易，可能导致费用收入和客户存款流失[158] - 气候变化、极端天气、自然灾害、战争或恐怖主义行为等外部事件可能显著影响LCNB的业务[159] - 气候变化带来的多方面风险可能对LCNB的业务产生影响[160] - 自然灾害、恐怖主义行为等外部事件可能对LCNB的业务产生重大影响[162]

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 ...

LCNB Corp. (Exact name of registrant as specified in its charter) 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, 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 (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, 2022 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 ...

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, 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 organi ...

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 ...