{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-086884","form_type":"8-K","ticker":"BSRR","cik":"0001130144","company_name":"SIERRA BANCORP","filed_at":"2026-07-27T13:15:18+00:00","discovered_at":"2026-07-27T13:16:00.234458+00:00","generated_at":"2026-07-27T13:16:06.995640+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Sierra Bancorp Q2 2026 net income $9.9M ($0.77 EPS); YTD EPS up 20% to $1.72","bullets":["Q2 net income $9.9M ($0.77 diluted EPS) vs $10.6M ($0.78) a year ago; YTD net income $22.4M ($1.72) vs $19.7M ($1.43).","Net interest margin improved to 3.75% (YTD) from 3.71%; efficiency ratio improved to 57.70% from 60.00%.","Total deposits grew $54.6M (+2%) from Dec 31, 2025; noninterest-bearing deposits 35% of total; cost of deposits fell to 1.11%.","Tangible book value per share rose to $26.19 from $23.42 at Dec 31, 2025; Community Bank Leverage Ratio 12.25%.","Repurchased 396,429 shares in H1 2026; declared $0.27 dividend payable Aug 10, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-086884","json":"https://secwatch.observer/filing/0001104659-26-086884.json","markdown":"https://secwatch.observer/filing/0001104659-26-086884.md","text":"https://secwatch.observer/filing/0001104659-26-086884.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1130144/000110465926086884/0001104659-26-086884-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1130144/000110465926086884/bsrr-20260727x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-27T13:16:06.995640+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}