BSRRHIGH SIGNALRISK10-K

BSRR's interest expense skyrocketed 274% to $52.3M while operating cash flow plummeted 41%, indicating severe margin compression in a rising rate environment.

The dramatic increase in funding costs combined with declining operational cash generation suggests BSRR is struggling with asset-liability management as interest rates rise. The bank also reduced its branch footprint from 35 to 34 locations and doubled share buybacks, which may indicate defensive positioning amid deteriorating fundamentals.

Comparing 2026-02-27 vs 2025-03-03View on EDGAR →
FINANCIAL ANALYSIS

BSRR experienced significant financial stress with interest expense exploding 274% to $52.3M while operating cash flow declined 41% to $33.7M, creating a severe margin squeeze. The company doubled share buybacks to $31.8M and increased provision for credit losses by 89%, suggesting management is both defending the stock price and preparing for loan deterioration. Despite maintaining higher cash balances ($135.6M vs $100.7M), the combination of rising funding costs, declining operational cash generation, and increased credit provisions signals fundamental challenges in the current interest rate environment.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+273.5%
$14.0M$52.3M

Interest expense surged 273.5% — significant debt increase or rising rates materially impacting earnings.

Share Buybacks
Cash Flow
+100.9%
$15.8M$31.8M

Share repurchases increased 100.9% — management returning capital, signals confidence in intrinsic value.

Provision for Credit Losses
P&L
+88.9%
$1.4M$2.5M

Credit loss provisions surged 88.9% — management flagging significant deterioration in loan quality ahead.

Operating Cash Flow
Cash Flow
-41%
$57.2M$33.7M

Operating cash flow fell 41% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
+34.7%
$100.7M$135.6M

Cash position surged 34.7% — strong cash generation or capital raise providing significant financial cushion.

Capital Expenditure
Cash Flow
+32.5%
$1.2M$1.5M

Capital expenditure jumped 32.5% — major investment cycle underway; assess returns on deployment.

Dividends Paid
Cash Flow
+14.9%
$5.7M$6.5M

Dividend payments increased 14.9% — management confidence in sustained cash generation.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-03-03
ADDED
At December 31, 2025, the Company had consolidated assets of $3.8 billion (including gross loans of $2.5 billion), liabilities totaling $3.5 billion (including deposits of $2.9 billion), and shareholders equity of $364.9 million.
The Bank maintains administrative offices, loan production offices, and 34 full-service branches in California.
Porterville: Administrative Headquarters 86 North Main Street Main Office 90 North Main Street West Olive Branch 1498 West Olive Avenue Bakersfield: Bakersfield California Office 4456 California Ave Bakersfield Riverlakes Office 4060 Coffee Road Bakersfield Ming Office 8500 Ming Avenue Bakersfield East Hills Office 2501 Mt.
Valencia Boulevard We have ATMs at all but one of our branch locations and at six non-branch locations.
We offer a variety of other banking products and services to complement and support our lending and deposit products, including remote deposit capture and payroll services.
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REMOVED
At December 31, 2024, the Company had consolidated assets of $3.6 billion (including gross loans of $2.3 billion), liabilities totaling $3.3 billion (including deposits of $2.9 billion), and shareholders equity of $357.3 million.
The Bank now maintains administrative offices, loan production offices, and 35 full-service branches in the following California locations: Porterville: Administrative Headquarters 86 North Main Street Main Office 90 North Main Street West Olive Branch 1498 West Olive Avenue Bakersfield: Bakersfield California Office 4456 California Ave Bakersfield Riverlakes Office 4060 Coffee Road Bakersfield Ming Office 8500 Ming Avenue Bakersfield East Hills Office 2501 Mt.
Valencia Boulevard Complementing the Bank s stand-alone offices are specialized lending units which include our Commercial and Industrial, Mortgage Warehouse, and Real Estate lending divisions.
We have ATMs at all but one of our branch locations and at seven non-branch locations.
We offer a variety of other banking products and services to complement and support our lending and deposit products, including remote deposit capture and payroll services for business customers.
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