Sierra Bancorp第二季淨收入992萬美元 上半年盈利增13.7%

SIERRA BANCORP_JUNE 30, 2026
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Table of Contents

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2026
Commission file number: 000-33063
SIERRA BANCORP
(Exact name of Registrant as specified in its charter)
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California
33-0937517

(State of Incorporation)
(IRS Employer Identification No)

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86 North Main Street, Porterville, California 93257
(Address of principal executive offices)                  (Zip Code)
(559) 782-4900
(Registrant’s telephone number, including area code)
Not Applicable
(Former name, former address and former fiscal year, if changed since last report)
 Securities registered pursuant to Section 12(b) of the Act:
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Title of each class
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Trading
Symbol(s)
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Name of each exchange on which registered

Common Stock, no par value
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BSRR
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The NASDAQ Stock Market LLC

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Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.  Yes  ☒    No  ☐
Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files).  Yes  ☒    No  ☐
Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
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Large Accelerated Filer
 
☐
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Accelerated Filer:
 
☒

Non-accelerated Filer:
 
☐
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Smaller Reporting Company:
 
☐

Emerging Growth Company:
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☐
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If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section7(a)(2)(B) of the Securities Act. ☐
Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes  ☐    No  ☒
Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.
As of July 27, 2026, the registrant had 12,963,397 shares of common stock outstanding, including 173,492 shares of unvested restricted stock.
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Table of Contents

FORM 10-Q
Table of Contents
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Page

Part I - Financial Information
1

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Item 1. Financial Statements (Unaudited)
1

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Consolidated Balance Sheets
1

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Consolidated Statements of Income
2

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Consolidated Statements of Comprehensive Income
3

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Consolidated Statements of Changes In Shareholders’ Equity
4

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Consolidated Statements of Cash Flows
6

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Notes to Consolidated Financial Statements (Unaudited)
7

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Item 2. Management’s Discussion & Analysis of Financial Condition & Results of Operations
35

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Forward-Looking Statements
35

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Critical Accounting Policies
36

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Overview of the Results of Operations and Financial Condition
36

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Earnings Performance
38

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Net Interest Income and Net Interest Margin
38

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Provision for Credit Loss Expense
43

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Noninterest Income and Noninterest Expense
44

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Provision for Income Taxes
46

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Balance Sheet Analysis
46

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Earning Assets
46

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Investments
46

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Loan Portfolio
49

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Nonperforming Assets
51

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Allowance for Credit Losses on Loans
52

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Off-Balance Sheet Arrangements
54

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Other Assets
54

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Deposits and Interest-Bearing Liabilities
55

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Deposits
55

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Other Interest-Bearing Liabilities
56

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Noninterest-Bearing Liabilities
56

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Liquidity and Market Risk Management
57

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Capital Resources
59

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Item 3. Quantitative & Qualitative Disclosures about Market Risk
60

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Item 4. Controls and Procedures
60

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Part II - Other Information
61

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Item 1. - Legal Proceedings
61

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Item 1A. - Risk Factors
61

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Item 2. - Unregistered Sales of Equity Securities and Use of Proceeds
62

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Item 3. - Defaults upon Senior Securities
62

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Item 4. - Mine Safety Disclosures
62

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Item 5. - Other Information
62

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Item 6. - Exhibits
63

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Signatures
65

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Table of Contents

PART I - FINANCIAL INFORMATION
Item 1 – Financial Statements
SIERRA BANCORP
CONSOLIDATED BALANCE SHEETS
(dollars in thousands)
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June 30, 2026
  ​ ​ ​
December 31, 2025

ASSETS
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(unaudited)
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(audited)

Cash and due from banks
​
$
 107,583
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$
 71,414

Interest-bearing deposits in banks
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 35,112
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 64,214

Total cash & cash equivalents
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​
 142,695
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 135,628

Investment securities
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Available-for-sale, net of zero allowance for credit losses
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 611,822
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 625,330

Held-to-maturity, net of allowance for credit losses of $14 and $15
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 282,880
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 290,811

Total investment securities
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 894,702
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 916,141

Loans, net:
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Gross loans
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 2,456,206
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 2,546,880

Deferred loan costs, net
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 (146)
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 (35)

Allowance for credit losses on loans
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 (23,600)
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 (21,480)

Net loans
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 2,432,460
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 2,525,365

Foreclosed assets
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 —
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 1,565

Premises and equipment, net
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 14,053
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​
 14,974

Goodwill
​
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 27,357
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​
 27,357

Other intangible assets, net
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​
 —
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​
 52

Bank-owned life insurance
​
​
 70,080
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 69,283

Other assets
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 13