Sierra Bancorp (BSRR) — Working Capital to Net Assets Ratio
Sierra Bancorp (BSRR) has a Working Capital to Net Assets ratio of -186.3% as of December 2025. Working capital of $-808.21 Million (current assets of $1.05 Billion minus current liabilities of $1.86 Billion) is measured against net assets of $433.79 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Sierra Bancorp (BSRR) defensive interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Sierra Bancorp Working Capital to Net Assets (1998–2025)
This chart shows how Sierra Bancorp's Working Capital to Net Assets ratio has evolved across 28 annual periods from 1998 to 2025. As of December 2025, the ratio stands at -186.3%, reflecting working capital of $-808.21 Million against net assets of $433.79 Million USD. For the complete balance sheet picture, see BSRR total asset value.
Annual Working Capital to Net Assets for Sierra Bancorp (1998–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sierra Bancorp from 1998 to 2025, covering 28 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check Sierra Bancorp liquidity resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -221.5% | $-808.21 Million | $364.86 Million | $1.05 Billion | $1.86 Billion | ▲ +402.0 pp |
| 2024 | -623.5% | $-2.23 Billion | $357.30 Million | $772.63 Million | $3.00 Billion | ▼ -22.9 pp |
| 2023 | -600.6% | $-2.03 Billion | $338.10 Million | $1.12 Billion | $3.15 Billion | ▲ +105.6 pp |
| 2022 | -706.2% | $-2.14 Billion | $303.58 Million | $1.03 Billion | $3.17 Billion | ▼ -671.6 pp |
| 2021 | -34.6% | $-1.14 Billion | $3.29 Billion | $1.24 Billion | $2.38 Billion | ▼ -176.7 pp |
| 2020 | 142.1% | $488.56 Million | $343.90 Million | $631.47 Million | $142.90 Million | ▼ -74.3 pp |
| 2019 | 216.3% | $669.11 Million | $309.29 Million | $689.11 Million | $20.00 Million | ▼ -455.3 pp |
| 2018 | 671.6% | $1.83 Billion | $273.02 Million | $1.89 Billion | $56.10 Million | ▲ +13.1 pp |
| 2017 | 658.6% | $1.69 Billion | $255.94 Million | $1.71 Billion | $21.90 Million | ▼ -16.5 pp |
| 2016 | 675.0% | $1.39 Billion | $205.88 Million | $1.45 Billion | $65.00 Million | ▲ +56.3 pp |
| 2015 | 618.7% | $1.18 Billion | $190.34 Million | $1.25 Billion | $75.30 Million | ▲ +46.7 pp |
| 2014 | 572.0% | $1.07 Billion | $187.09 Million | $1.09 Billion | $18.20 Million | ▲ +940.4 pp |
| 2013 | -368.4% | $-669.33 Million | $181.67 Million | $510.83 Million | $1.18 Billion | ▼ -933.9 pp |
| 2012 | 565.5% | $983.36 Million | $173.89 Million | $1.02 Billion | $36.65 Million | ▲ +40.2 pp |
| 2011 | 525.3% | $885.55 Million | $168.56 Million | $902.67 Million | $17.12 Million | ▲ +1167.3 pp |
| 2010 | -641.9% | $-1.02 Billion | $159.60 Million | $42.44 Million | $1.07 Billion | ▲ +153.1 pp |
| 2009 | -795.1% | $-1.07 Billion | $134.48 Million | $66.23 Million | $1.14 Billion | ▲ +234.3 pp |
| 2008 | -1029.4% | $-1.10 Billion | $106.80 Million | $46.01 Million | $1.15 Billion | ▲ +46.8 pp |
| 2007 | -1076.2% | $-1.07 Billion | $99.46 Million | $50.89 Million | $1.12 Billion | ▲ +20.9 pp |
| 2006 | -1097.1% | $-991.43 Million | $90.37 Million | $59.42 Million | $1.05 Billion | ▼ -43.6 pp |
| 2005 | -1053.5% | $-829.74 Million | $78.76 Million | $55.25 Million | $884.99 Million | ▲ +34.5 pp |
| 2004 | -1088.0% | $-773.96 Million | $71.14 Million | $36.73 Million | $810.69 Million | ▲ +20.3 pp |
| 2003 | -1108.3% | $-664.70 Million | $59.98 Million | $53.04 Million | $717.74 Million | ▼ -11.9 pp |
| 2002 | -1096.3% | $-584.21 Million | $53.29 Million | $55.82 Million | $640.03 Million | ▲ +119.5 pp |
| 2001 | -1215.8% | $-561.00 Million | $46.14 Million | $43.79 Million | $604.79 Million | ▲ +40.8 pp |
| 2000 | -1256.7% | $-512.49 Million | $40.78 Million | $49.57 Million | $562.06 Million | ▼ -207.7 pp |
| 1999 | -1049.0% | $-384.96 Million | $36.70 Million | $33.91 Million | $418.88 Million | ▼ -80.7 pp |
| 1998 | -968.3% | $-338.90 Million | $35.00 Million | $26.90 Million | $365.80 Million | — |