{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-24-000606","form_type":"8-K","ticker":"BSRR","cik":"0001130144","company_name":"SIERRA BANCORP","filed_at":"2024-01-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.473949+00:00","generated_at":"2026-06-06T15:45:03.641055+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 Q4 net income $6.3M ($0.43 EPS); completes branch sale-leaseback and bond sale","bullets":["Q4 net income $6.3M, down 12% YoY; full year 2023 net income $34.8M, up 4% from 2022.","Completed first tranche of 13-branch sale-leaseback in Dec 2023 with $15.3M gain; second tranche expected Q1 2024.","Sold $196.7M bonds in Jan 2024 at $14.5M loss (recognized in 2023); proceeds used to pay down short-term borrowings at avg 5.52%.","Tangible book value per share rose 10% to $20.91; NIM (tax-equivalent) declined to 3.31% from 3.63% a year ago.","Dividend declared $0.23 per share, payable Feb 12, 2024; 100th consecutive quarterly dividend."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-24-000606","json":"https://secwatch.observer/filing/0001558370-24-000606.json","markdown":"https://secwatch.observer/filing/0001558370-24-000606.md","text":"https://secwatch.observer/filing/0001558370-24-000606.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1130144/000155837024000606/0001558370-24-000606-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1130144/000155837024000606/bsrr-20240129x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T15:45:03.641055+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":"cefe6417170131ff8215597e3bdb9fbffbb6c887","claim":"SIERRA BANCORP reported financial results for three-and twelve-month periods ended December 31, 2023.","evidence_excerpt":"On January 29, 2024, Sierra Bancorp issued a press release announcing its unaudited consolidated financial results for the quarter and year ended December 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1130144/000155837024000606/0001558370-24-000606-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three-and twelve-month periods ended December 31, 2023"},{"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"}