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Sierra Bancorp BSRR Accretion (Amortization) of Discounts and Premiums, Investments

Accretion (Amortization) of Discounts and Premiums, Investments at other companies

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Bank of AmericaBAC
$200M+135%
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Plumas BancorpPLBC
$316K+7.5%
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PCB BancorpPCB
$517K-40.7%
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Southern Missouri BancorpSMBC
$180K-43.2%
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Equity BancsharesEQBK
$3.35M+481%
Five Star Bancorp logo
Five Star BancorpFSBC
-$185K+16.3%

Other financials

Income statement

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Revenue$38.6M+5.0%
Net income$12.5M+37.6%
EPS (diluted)$0.96+47.7%

Balance sheet

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Cash & equivalents$156.4M-2.1%
Total debt$49.5M+0.2%
Total equity$363.7M+3.4%
Total assets$3.8B+4.1%

Cash flow

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Operating cash flow$11.1M-72.8%
CapEx$83.0K-78.4%
Free cash flow$11.0M-72.7%

Valuation

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Market cap$528.66M+39.8%
Enterprise value$421.79M+57.4%
P/E11.6×+2.2×
P/S3.4×+0.9×

Profitability

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Net margin29.1%+2.4pp
FCF margin59.4%+26.1pp

Returns & leverage

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Return on equity12.8%+1.2pp
Debt / equity0.1×0.0×

Where this comes from

Reported directly by Sierra Bancorp in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The official record: Sierra Bancorp’s 10-Q, filed May 1, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Sierra Bancorp's accretion (amortization) of discounts and premiums, investments?
Sierra Bancorp (BSRR) reported accretion (amortization) of discounts and premiums, investments of $324K in Q1 2026.
How has Sierra Bancorp's accretion (amortization) of discounts and premiums, investments changed year-over-year?
Sierra Bancorp's accretion (amortization) of discounts and premiums, investments increased by 458.6% year-over-year, from $58K to $324K.
What is the long-term trend for Sierra Bancorp's accretion (amortization) of discounts and premiums, investments?
Over 2 years (2023 to 2025), Sierra Bancorp's accretion (amortization) of discounts and premiums, investments has grown at a -49.9% compound annual growth rate (CAGR), from -$2.87M to $720K.
What does accretion (amortization) of discounts and premiums, investments mean?
Represents the non-cash adjustment to interest income resulting from the amortization of premiums or the accretion of discounts on investment securities. This metric aligns the carrying value of securities with their par value over the remaining term to maturity. It is essential for understanding the effective yield of the bank's investment portfolio.