Sierra Bancorp
Sierra Bancorp operates as the bank holding company for Bank of the Sierra that provides retail and commercial banking products and services to individuals and businesses in California. It accepts various deposit products, such as checking accounts, savings accounts, money market demand accounts, time deposits, retirement accounts, and sweep accounts. The company's loan products include agricultu… Read more
Sierra Bancorp (BSRR) - Net Assets
Latest net assets as of December 2025: $433.79 Million USD
Based on the latest financial reports, Sierra Bancorp (BSRR) has net assets worth $433.79 Million USD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($3.83 Billion) and total liabilities ($3.40 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $433.79 Million |
| % of Total Assets | 11.33% |
| Annual Growth Rate | 9.07% |
| 5-Year Change | -88.9% |
| 10-Year Change | 77.22% |
| Growth Volatility | 161.59 |
Sierra Bancorp - Net Assets Trend (1998–2025)
This chart illustrates how Sierra Bancorp's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Sierra Bancorp (1998–2025)
The table below shows the annual net assets of Sierra Bancorp from 1998 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $364.86 Million | +2.12% |
| 2024-12-31 | $357.30 Million | +5.68% |
| 2023-12-31 | $338.10 Million | +11.37% |
| 2022-12-31 | $303.58 Million | -90.76% |
| 2021-12-31 | $3.29 Billion | +855.69% |
| 2020-12-31 | $343.90 Million | +11.19% |
| 2019-12-31 | $309.29 Million | +13.28% |
| 2018-12-31 | $273.02 Million | +6.67% |
| 2017-12-31 | $255.94 Million | +24.32% |
| 2016-12-31 | $205.88 Million | +8.16% |
| 2015-12-31 | $190.34 Million | +1.74% |
| 2014-12-31 | $187.09 Million | +2.98% |
| 2013-12-31 | $181.67 Million | +4.48% |
| 2012-12-31 | $173.89 Million | +3.16% |
| 2011-12-31 | $168.56 Million | +5.62% |
| 2010-12-31 | $159.60 Million | +18.68% |
| 2009-12-31 | $134.48 Million | +25.92% |
| 2008-12-31 | $106.80 Million | +7.38% |
| 2007-12-31 | $99.46 Million | +10.06% |
| 2006-12-31 | $90.37 Million | +14.74% |
| 2005-12-31 | $78.76 Million | +10.72% |
| 2004-12-31 | $71.14 Million | +18.61% |
| 2003-12-31 | $59.98 Million | +12.55% |
| 2002-12-31 | $53.29 Million | +15.49% |
| 2001-12-31 | $46.14 Million | +13.14% |
| 2000-12-31 | $40.78 Million | +11.13% |
| 1999-12-31 | $36.70 Million | +4.85% |
| 1998-12-31 | $35.00 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Sierra Bancorp's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 100.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $364.86 Million | 100.00% |
| Total Equity | $364.86 Million | 100.00% |
Sierra Bancorp Competitors by Market Cap
The table below lists competitors of Sierra Bancorp ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Fuerte Metals Corporation.
V:FMT
|
$377.04 Million |
|
Sanjiang Shopping Club Co Ltd
SHG:601116
|
$377.13 Million |
|
NEW PACIFIC METALS
F:3N7A
|
$377.43 Million |
|
Guangdong Songyang Recycle Resources Co Ltd
SHG:603863
|
$377.50 Million |
|
Yuancheng Cable Co Ltd
SHE:002692
|
$376.87 Million |
|
Guangzhou R&F Properties Co. Ltd
PINK:GZUHF
|
$376.74 Million |
|
Custom Truck One Source Inc
NYSE:CTOS
|
$376.69 Million |
|
HPF Co Ltd
SHE:300350
|
$376.55 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Sierra Bancorp's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 357,302,000 to 364,863,000, a change of 7,561,000 (2.1%).
- Net income of 42,327,000 contributed positively to equity growth.
- Other comprehensive income increased equity by 31,257,000.
- Other factors decreased equity by 66,023,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $42.33 Million | +11.6% |
| Other Comprehensive Income | $31.26 Million | +8.57% |
| Other Changes | $-66.02 Million | -18.1% |
| Total Change | $- | 2.12% |
Book Value vs Market Value Analysis
This analysis compares Sierra Bancorp's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.20x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 8.39x to 1.20x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1998-12-31 | $3.84 | $32.20 | x |
| 1999-12-31 | $3.98 | $32.20 | x |
| 2000-12-31 | $4.46 | $32.20 | x |
| 2001-12-31 | $5.03 | $32.20 | x |
| 2002-12-31 | $5.49 | $32.20 | x |
| 2003-12-31 | $5.96 | $32.20 | x |
| 2004-12-31 | $6.98 | $32.20 | x |
| 2005-12-31 | $7.60 | $32.20 | x |
| 2006-12-31 | $8.81 | $32.20 | x |
| 2007-12-31 | $9.90 | $32.20 | x |
| 2008-12-31 | $10.92 | $32.20 | x |
| 2009-12-31 | $12.91 | $32.20 | x |
| 2010-12-31 | $13.09 | $32.20 | x |
| 2011-12-31 | $11.97 | $32.20 | x |
| 2012-12-31 | $12.32 | $32.20 | x |
| 2013-12-31 | $12.71 | $32.20 | x |
| 2014-12-31 | $13.23 | $32.20 | x |
| 2015-12-31 | $14.01 | $32.20 | x |
| 2016-12-31 | $15.08 | $32.20 | x |
| 2017-12-31 | $17.83 | $32.20 | x |
| 2018-12-31 | $17.69 | $32.20 | x |
| 2019-12-31 | $20.04 | $32.20 | x |
| 2020-12-31 | $22.51 | $32.20 | x |
| 2021-12-31 | $23.61 | $32.20 | x |
| 2022-12-31 | $20.21 | $32.20 | x |
| 2023-12-31 | $22.94 | $32.20 | x |
| 2024-12-31 | $24.82 | $32.20 | x |
| 2025-12-31 | $26.84 | $32.20 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Sierra Bancorp utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 11.60%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 28.37%
- • Asset Turnover: 0.04x
- • Equity Multiplier: 10.50x
- Recent ROE (11.60%) is below the historical average (12.05%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1998 | 14.86% | 13.07% | 0.10x | 11.55x | $1.70 Million |
| 1999 | 15.29% | 14.08% | 0.09x | 12.49x | $1.94 Million |
| 2000 | 13.44% | 10.55% | 0.09x | 14.88x | $1.40 Million |
| 2001 | 14.91% | 12.98% | 0.08x | 14.10x | $2.26 Million |
| 2002 | 16.59% | 17.47% | 0.07x | 13.16x | $3.51 Million |
| 2003 | 17.28% | 19.55% | 0.07x | 13.37x | $4.37 Million |
| 2004 | 18.76% | 21.38% | 0.06x | 14.02x | $6.23 Million |
| 2005 | 20.56% | 22.06% | 0.07x | 13.37x | $8.32 Million |
| 2006 | 21.23% | 20.86% | 0.08x | 13.45x | $10.15 Million |
| 2007 | 21.14% | 20.52% | 0.08x | 12.40x | $11.08 Million |
| 2008 | 12.56% | 14.28% | 0.07x | 12.42x | $2.73 Million |
| 2009 | 6.64% | 10.21% | 0.07x | 9.93x | $-4.52 Million |
| 2010 | 4.61% | 9.15% | 0.06x | 8.06x | $-8.60 Million |
| 2011 | 4.62% | 10.97% | 0.05x | 7.92x | $-9.08 Million |
| 2012 | 4.71% | 11.57% | 0.05x | 8.27x | $-9.20 Million |
| 2013 | 7.36% | 20.10% | 0.05x | 7.76x | $-4.80 Million |
| 2014 | 8.15% | 22.28% | 0.04x | 8.75x | $-3.47 Million |
| 2015 | 9.49% | 23.34% | 0.04x | 9.44x | $-967.00K |
| 2016 | 8.53% | 20.83% | 0.04x | 9.87x | $-3.02 Million |
| 2017 | 7.63% | 20.09% | 0.04x | 9.14x | $-6.06 Million |
| 2018 | 10.87% | 25.44% | 0.05x | 9.24x | $2.37 Million |
| 2019 | 11.63% | 28.59% | 0.05x | 8.39x | $5.03 Million |
| 2020 | 10.31% | 27.90% | 0.04x | 9.37x | $1.05 Million |
| 2021 | 11.87% | 32.73% | 0.04x | 9.30x | $6.76 Million |
| 2022 | 11.09% | 23.62% | 0.04x | 11.89x | $3.30 Million |
| 2023 | 10.31% | 20.63% | 0.05x | 11.03x | $1.03 Million |
| 2024 | 11.35% | 21.22% | 0.05x | 10.12x | $4.83 Million |
| 2025 | 11.60% | 28.37% | 0.04x | 10.50x | $5.84 Million |
Industry Comparison
This section compares Sierra Bancorp's net assets metrics with peer companies in the Banks - Regional industry.
Industry Context
- Industry: Banks - Regional
- Average net assets among peers: $22,823,266,317
- Average return on equity (ROE) among peers: 14.64%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Sierra Bancorp (BSRR) | $433.79 Million | 14.86% | 7.83x | $377.03 Million |
| Ameris Bancorp (ABCB) | $514.76 Million | 7.94% | 9.86x | $4.91 Billion |
| ACNB Corporation (ACNB) | $106.80 Million | 8.72% | 8.79x | $452.68 Million |
| Addiko Bank AG (ADBKF) | $6.08 Billion | 0.58% | 0.00x | $210.07 Million |
| Affinity Bancshares Inc (AFBI) | $80.78 Million | 3.82% | 9.53x | $79.98 Million |
| Absa Group Limited (AGRPF) | $56.49 Billion | 12.11% | 11.71x | $6.72 Billion |
| AIB Group plc (AIBGY) | $2.74 Billion | 18.02% | 16.84x | $21.72 Billion |
| Akbank Turk Anonim Sirketi (AKBTY) | $153.61 Billion | 39.08% | 6.47x | $8.60 Billion |
| Alpha Bank SA (ALBKY) | $8.37 Billion | 34.92% | 7.81x | $1.12 Billion |
| Community Capital Bancshares Inc (ALBY) | $9.19 Million | 7.09% | 8.66x | $19.76 Million |
| Alpine Banks of Colorado (ALPIB) | $235.94 Million | 14.17% | 11.96x | $248.47 Million |