{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-049086","form_type":"8-K","ticker":"BSRR","cik":"0001130144","company_name":"SIERRA BANCORP","filed_at":"2026-04-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.989430+00:00","generated_at":"2026-05-15T03:43:09.113549+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Sierra Bancorp Q1 2026 EPS $0.96, up 47% YoY; net income $12.5M","bullets":["Diluted EPS $0.96 vs $0.65 in Q1 2025; net income $12.5M vs $9.1M.","ROAA improved to 1.39% (from 1.02%); NIM 3.75% (from 3.74%).","Total deposits grew $75.9M (+3%) YoY; cost of funds fell to 1.33%.","Repurchased 263,632 shares (2% of outstanding); TBV per share $25.69.","Declared dividend $0.26/share, payable May 11, 2026; CBLR 12.05%."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-049086","json":"https://secwatch.observer/filing/0001104659-26-049086.json","markdown":"https://secwatch.observer/filing/0001104659-26-049086.md","text":"https://secwatch.observer/filing/0001104659-26-049086.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1130144/000110465926049086/0001104659-26-049086-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1130144/000110465926049086/bsrr-20260427x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T03:43:09.113549+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"ea89021a71b67e4fc9d8517da5411858669bae8b","claim":"SIERRA BANCORP reported the three-month period ended March 31, 2026 results: net income $12.5 million, EPS $0.96 per diluted share.","evidence_excerpt":"Sierra Bancorp reported consolidated net income of $12.5 million, or $0.96 per diluted share, for the first quarter of 2026","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1130144/000110465926049086/0001104659-26-049086-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three-month period ended March 31, 2026"},{"label":"Net income","value":"$12.5 million"},{"label":"EPS","value":"$0.96 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}