Sierra Bancorp — Earnings Quality Grade F
BSRR · Financial Services
Major red flags
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 35 days, change -7 days YoY
AR growth -11.4% vs revenue growth 5.5%
Revenue 5.5%, CFFO -41.0%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 32.5% is >2x revenue growth 5.5%
Insufficient data
Insufficient data
Cash Flow Quality
CFFO/NI = 0.80. Below 1.0
FCF $0.0B, FCF/NI = 0.76
Accruals ratio = 0.2%. Low accruals
Cash $0.1B covers only 35% of debt $0.4B
Balance Sheet Health
Goodwill+Intangibles $0.0B = 8% of equity. Manageable
Insufficient data
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -2% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score — Not Applicable
Sierra Bancorp is a financial company. Z-Score is designed for non-financial companies.
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25