Bank of the Sierra
BSRR Porterville, CA FDIC 22597 $2B-$5B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.46% +0.32 1.14%
Return on Equity (%) 12.52% +2.93 9.59%
Net Interest Margin (%) 3.66% -0.13 3.80%
Efficiency Ratio (%) 53.03% -4.42 57.45%
Pre-Provision Profit ($M) $19 +2.68 $16
Cost of Funds (%) 1.02% -0.12 1.14%
Balance Sheet
Total Assets ($M) $3,752 +148.22 $3,604
Gross Loans ($M) $2,467 +160.13 $2,307
Loan Growth YoY (%) 83.38% +3.49 79.89%
Total Deposits ($M) $2,933 +79.44 $2,853
Shareholders Equity ($M) $440 +7.11 $433
Tang. Book Value ($M) $412 +7.55 $405
TBV excl. AOCI ($M)** $457 +6.58 $451
Loan / Deposit Ratio (%) 83.38% +3.49 79.89%
Credit Quality
NPA / Total Assets (%) 0.28% -0.23 0.51%
Allowance / Loans (%) 0.86% -0.31% 1.17%
Net Charge-Off Ratio (%) 0.42% -0.37 0.79%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
Noninterest income ($7.97M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▄▅▇▆██▁ Net Interest Margin (%) 3.68% 3.73% 3.75% 3.80% 3.79% 3.84% 3.83% 3.66%
▃▃▄▁▂▂▄█ Return on Assets (%) 1.23% 1.26% 1.27% 1.14% 1.22% 1.21% 1.28% 1.46%
▆▅▆██▇▆▁ Efficiency Ratio (%) 56.1% 55.7% 55.9% 57.5% 57.0% 56.4% 56.0% 53.0%
▇█▆▃▄▄▂▁ Cost of Funds (%) 1.32% 1.39% 1.29% 1.14% 1.17% 1.17% 1.07% 1.02%
▁▃██▅▆▅▃ NPA / Assets (%) 0.18% 0.28% 0.55% 0.51% 0.40% 0.43% 0.39% 0.28%
▁▃██▅▄▄▂ Net Charge-Off Ratio (%) 0.29% 0.45% 0.84% 0.79% 0.62% 0.56% 0.52% 0.42%
▁▄▃▆▅▆██ Tang. Book Value ($M) $387 $400 $396 $405 $403 $408 $415 $412
▁▃▃▂▆▇█▆ Gross Loans ($M) $2,235 $2,321 $2,331 $2,307 $2,435 $2,492 $2,547 $2,467
▇█▄▁█▆▂▅ Total Deposits ($M) $2,958 $2,967 $2,905 $2,853 $2,983 $2,941 $2,883 $2,933
Portfolio Composition — Q1'26
Loan Mix%
Real Estate74%
C&I / Commercial5%
Agricultural2%
Other20%
Deposit Mix%
Nonint.-Bearing Demand35%
Interest-Bearing (core)46%
Brokered / Other19%
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