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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2022

Commission file number: 000-33063

SIERRA BANCORP

(Exact name of Registrant as specified in its charter)

California

33-0937517

(State of Incorporation)

(IRS Employer Identification No)

86 North Main Street, Porterville, California 93257

(Address of principal executive offices)                  (Zip Code)

(559) 782-4900

(Registrant’s telephone number, including area code)

Not Applicable

(Former name, former address and former fiscal year, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

    

Trading

Symbol(s)

    

Name of each exchange on which registered

Common Stock, no par value

BSRR

The NASDAQ Stock Market LLC

Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.  Yes      No  

Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files).  Yes      No  

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer

 

  

Accelerated Filer:

 

Non-accelerated Filer:

 

  

Smaller Reporting Company:

 

Emerging Growth Company:

If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section7(a)(2)(B) of the Securities Act.

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes      No  

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

As of May 1, 2022, the registrant had 15,086,012 shares of common stock outstanding, including 161,529 shares of unvested restricted stock.

FORM 10-Q

Table of Contents

Page

Part I - Financial Information

1

Item 1. Financial Statements (Unaudited)

1

Consolidated Balance Sheets

1

Consolidated Statements of Income

2

Consolidated Statements of Comprehensive Income (Loss)

3

Consolidated Statements of Changes In Shareholders’ Equity

4

Consolidated Statements of Cash Flows

5

Notes to Consolidated Financial Statements (Unaudited)

6

Item 2. Management’s Discussion & Analysis of Financial Condition & Results of Operations

35

Forward-Looking Statements

35

Critical Accounting Policies

36

Overview of the Results of Operations and Financial Condition

36

Earnings Performance

39

Net Interest Income and Net Interest Margin

39

Provision for Credit Losses on Loans and Leases

42

Noninterest Income and Noninterest Expense

44

Provision for Income Taxes

46

Balance Sheet Analysis

46

Earning Assets

46

Investments

46

Loan and Lease Portfolio

47

Nonperforming Assets

49

Allowance for Credit Losses on Loans and Leases

50

Off-Balance Sheet Arrangements

52

Other Assets

52

Deposits and Interest Bearing Liabilities

53

Deposits

53

Other Interest Bearing Liabilities

53

Noninterest Bearing Liabilities

54

Liquidity and Market Risk Management

54

Capital Resources

57

Item 3. Qualitative & Quantitative Disclosures about Market Risk

59

Item 4. Controls and Procedures

59

Part II - Other Information

60

Item 1. - Legal Proceedings

60

Item 1A. - Risk Factors

60

Item 2. - Unregistered Sales of Equity Securities and Use of Proceeds

60

Item 3. - Defaults upon Senior Securities

61

Item 4. - Mine Safety Disclosures

61

Item 5. - Other Information

61

Item 6. - Exhibits

62

Signatures

63

PART I - FINANCIAL INFORMATION

Item 1 – Financial Statements

SIERRA BANCORP

CONSOLIDATED BALANCE SHEETS

(dollars in thousands)

    

March 31, 2022

    

December 31, 2021

ASSETS

(unaudited)

(audited)

Cash and due from banks

$

66,039

$

63,147

Interest bearing deposits in banks

187,495

194,381

Total cash & cash equivalents

253,534

257,528

Investment securities available-for-sale, at fair value (net of zero allowance for credit losses at March 31, 2022 and December 31, 2021)

1,025,032

973,314

Loans and leases:

Gross loans and leases

1,983,331

1,989,726

Deferred loan and lease fees, net

(1,200)

(1,865)

Allowance for credit losses on loans and leases

(22,530)

(14,256)

Net loans and leases

1,959,601

1,973,605

Foreclosed assets

93

93

Premises and equipment, net

23,239

23,571

Goodwill

27,357

27,357

Other intangible assets, net

3,022

3,275

Bank-owned life insurance

53,594

54,242

Other assets

73,382

58,029

Total assets

$

3,418,854

$

3,371,014

LIABILITIES AND SHAREHOLDERS' EQUITY

Deposits:

Noninterest bearing

$

1,104,691

$

1,084,544

Interest bearing

1,760,252

1,697,028

Total deposits

2,864,943

2,781,572

Repurchase agreements

107,760

106,937

Long-term debt

49,151

49,141

Subordinated debentures

35,347

35,302

Allowance for credit losses on unfunded loan commitments

1,040

203

Other liabilities

34,922

35,365

Total liabilities

3,093,163

3,008,520

Commitments and contingent liabilities (Note 7)

Shareholders' equity

Common stock, no par value; 24,000,000 shares authorized; 15,086,032 and 15,270,010 shares issued and outstanding at March 31, 2022 and December 31, 2021, respectively

111,673

113,007

Additional paid-in capital

4,281

3,910

Retained earnings

227,445

234,410

Accumulated other comprehensive (loss) income, net

(17,708)

11,167

Total shareholders' equity

325,691

362,494

Total liabilities and shareholders' equity

$

3,418,854

$

3,371,014

The accompanying notes are an integral part of these consolidated financial statements

1

SIERRA BANCORP

CONSOLIDATED STATEMENTS OF INCOME

FOR THE THREE MONTHS ENDED MARCH 31, 2022 AND 2021

(dollars in thousands, except per share data, unaudited)

Three months ended March 31,

    

2022

    

2021

Interest and dividend income

Loans and leases, including fees

$

20,772

$

26,412

Taxable securities

3,490

1,578

Tax-exempt securities

1,726

1,449

Federal funds sold and other

93

19

Total interest income

26,081

29,458

Interest expense

Deposits

560

608

Short-term borrowings

82

48

Subordinated debentures

683

247

Total interest expense

1,325

903

Net interest income

24,756

28,555

Provision for credit losses on loans and leases

600

250

Benefit for credit losses on unfunded loan commitments

(94)

Net interest income after provision for credit losses

24,250

28,305

Noninterest income

Service charges on deposits

3,040

2,767

Other income

3,023

4,063

Total noninterest income

6,063

6,830

Noninterest expense

Salaries and employee benefits

11,805

11,151

Occupancy

2,294

2,486

Other

6,074

6,634

Total noninterest expense

20,173

20,271

Income before taxes

10,140

14,864

Provision for income taxes

2,733

3,786

Net income

$

7,407

$

11,078

PER SHARE DATA

Book value

$

21.59

$

22.58

Cash dividends

$

0.23

$

0.21

Earnings per share basic

$

0.49

$

0.73

Earnings per share diluted

$

0.49

$

0.72

Average shares outstanding, basic

15,021,138

15,241,190

Average shares outstanding, diluted

15,120,990

15,355,890

Total shareholders' equity (in thousands)

$

325,691

$

347,981

Shares outstanding

15,086,032

15,410,763

Dividends paid (in thousands)

$

3,508

$

3,231

The accompanying notes are an integral part of these consolidated financial statements.

2

SIERRA BANCORP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

FOR THE THREE MONTHS ENDED MARCH 31, 2022 AND 2021

(dollars in thousands, unaudited)

Three months ended March 31,

    

2022

    

2021

Net income

$

7,407

$

11,078

Other comprehensive loss, before tax:

Unrealized gains on securities:

Unrealized holding loss arising during period

(39,962)

(5,759)

Less: reclassification adjustment for gains included in net income (1)

(1,032)

Other comprehensive loss, before tax

(40,994)

(5,759)

Income tax benefit related to items of other comprehensive loss, net of tax

12,119

1,703

Other comprehensive loss

(28,875)

(4,056)

Comprehensive (loss) income

$

(21,468)

$

7,022

(1)Amounts are included in net gains on investment securities available-for-sale on the Consolidated Statements of Income in noninterest income. Income tax expense associated with the reclassification adjustment for the three months ended March 31, 2022 and 2021 was $305 thousand and $0 respectively.

The accompanying notes are an integral part of these consolidated financial statements.

3

SIERRA BANCORP

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE THREE MONTHS ENDED MARCH 31, 2022 AND 2021

(dollars in thousands, except per share data, unaudited)

Accumulated 

Additional

Other

Common Stock

 Paid In

Retained

Comprehensive

Shareholders'

    

Shares

    

Amount

    

Capital

    

 Earnings

    

Income (Loss)

    

 Equity

Balance, December 31 2020

15,388,423

$

113,384

$

3,736

$

208,371

$

18,405

$

343,896

Net income

11,078

11,078

Other comprehensive loss, net of tax

(4,056)

(4,056)

Stock options exercised, net of shares surrendered for cashless exercises

4,160

69

(15)

54

Stock compensation costs

18,180

240

240

Cash dividends - $0.21 per share

(3,231)

(3,231)

Balance, March 31, 2021

15,410,763

$

113,453

$

3,961

$

216,218

$

14,349

$

347,981

Balance, December 31, 2021

15,270,010

$

113,007

$

3,910

$

234,410

$

11,167

$

362,494

Cumulative effect of change in accounting principle (Note 3)

(7,315)

(7,315)

Net income

7,407

7,407

Other comprehensive loss, net of tax

(28,875)

(28,875)

Restricted stock surrendered due to employee tax liability

(1,196)

(9)

(23)

(32)

Restricted stock forfeited / cancelled

(220)

Stock based compensation - stock options

30

30

Stock based compensation - restricted stock

341

341

Stock repurchase

(182,562)

(1,325)

(3,526)

(4,851)

Cash dividends - $0.23 per share

(3,508)

(3,508)

Balance, March 31, 2022

15,086,032

$

111,673

$

4,281

$

227,445

$

(17,708)

$

325,691

The accompanying notes are an integral part of these consolidated financial statements.

4

SIERRA BANCORP

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED MARCH 31, 2022 AND 2021

(dollars in thousands, unaudited)