Sierra Bancorp (BSRR) Cash Flow: Operating & Free Cash Flow

Sierra Bancorp (BSRR) Cash Flow Statement

In fiscal 2025 (fiscal year ended Dec 31, 2025), Sierra Bancorp generated $33.70M of operating cash flow and spent $1.53M on capital expenditures. That left free cash flow of $32.17M, down 42.5% from $56.00M a year earlier, or 21.6% of revenue. It returned $45.56M to shareholders through $13.73M in dividends and $31.83M in share buybacks.

Sierra Bancorp Cash Flow Statement Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Cash flow statement showing operating, investing, and financing activities for Sierra Bancorp (BSRR) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017
Operating Activities
Net Income	42.33	40.56	34.84	33.66	43.01	35.44	35.96	29.68	19.54
Depreciation & Amortization	2.65	2.88	2.36	3.54	3.24	4.10	4.06	4.19	3.54
Deferred Income Tax	-0.11	4.03	-2.34	0.31	0.09	-2.61	-0.10	-0.31	-1.13
Stock Based Compensation	2.21	1.96	1.75	1.28	1.00	0.69	0.49	0.37	0.48
Change in Working Capital	-21.31	1.53	9.70	-18.47	2.87	-11.50	-1.98	-13.30	12.86
Change in Accounts Receivable	3.93	-9.39	-20.53	-29.28	6.44	-0.49	-9.22	-6.11	10.40
Change in Other Working Capital	-25.24	10.92	31.84	-0.01	1.60	-11.01	7.25	-7.19	2.46
Other Operating Activities	7.93	6.20	-1.03	-0.01	1.03	13.91	8.30	9.81	5.39
Net Cash from Operating Activities	33.71	57.15	53.25	33.57	52.66	40.03	46.74	30.45	40.68
Investing Activities
Capital Expenditures	-1.53	-1.16	-1.42	-1.27	-0.37	-2.92	-0.78	-3.12	-2.14
Acquisitions	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-0.01	61.57
Purchases of Investments	-378.05	-151.05	-204.15	-534.06	-578.57	-71.82	-190.17	-122.82	-184.09
Sales/Maturities of Investments	435.70	531.92	142.03	129.74	123.66	141.95	163.09	109.06	149.82
Other Investing Activities	-224.45	-238.48	14.74	-6.40	-8.51	-694.47	-25.42	-171.30	-76.83
Net Cash from Investing Activities	-183.49	141.23	-83.69	-481.00	20.62	-627.25	-53.29	-188.19	-51.67
Financing Activities
Debt Repayment	12.70	-150.50	-2.05	94.00	-142.90	22.90	-36.10	34.20	-67.50
Common Stock Issued	0.85	0.00	0.00	0.31	0.28	0.00	0.00	0.00	0.00
Common Stock Repurchased	-31.83	-15.84	-8.88	-5.19	-5.22	-2.56	-2.54	0.00	0.00
Dividends Paid	-13.73	-13.63	-13.71	-13.92	-13.23	-12.21	-11.33	-9.76	-7.94
Other Financing Activities	216.76	3.66	56.50	94.00	-42.90	570.43	62.47	137.29	36.12
Net Cash from Financing Activities	184.75	-176.32	31.92	267.03	112.84	578.57	12.50	161.74	-39.31
Summary
Net Change in Cash	34.96	22.06	1.47	-180.40	186.11	-8.66	5.95	4.00	-50.31
Cash at Beginning of Period	100.66	78.60	77.13	257.53	71.42	80.08	74.13	70.14	120.44
Cash at End of Period	135.63	100.66	78.60	77.13	257.53	71.42	80.08	74.13	70.14
Free Cash Flow	32.17	56.00	51.83	32.30	52.29	37.11	45.95	27.32	38.54
Supplemental Disclosures
Interest Paid	-	49.05	48.55	10.78	3.65	-	-	-	-
Income Taxes Paid	-	8.66	10.36	13.17	13.55	-	-	-	-

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Sierra Bancorp Cash Flow

What is Sierra Bancorp's free cash flow?

Sierra Bancorp generated free cash flow of $32.17M in fiscal 2025 (fiscal year ended Dec 31, 2025), operating cash flow of $33.70M minus $1.53M of capital expenditures. That was down 42.5% from $56.00M a year earlier. Free cash flow equaled 21.6% of revenue.

How much does Sierra Bancorp spend on capital expenditures?

Sierra Bancorp spent $1.53M on capital expenditures in fiscal 2025, compared with $1.16M a year earlier. That equals 4.5% of operating cash flow.

Does Sierra Bancorp pay dividends or buy back shares?

Yes. In fiscal 2025 Sierra Bancorp returned $13.73M in dividends and $31.83M in share buybacks to shareholders, according to its cash flow statement.

What is free cash flow?

Free cash flow is operating cash flow minus capital expenditures. It is the cash a company has left for dividends, buybacks, debt repayment or acquisitions after funding its operations and investment. Full definition