Bank of the Sierra: Yields and Funding Costs
Data as of · Call Report Schedules RI and RC-K How we update
What the bank earns on its assets, what it pays for its funding, and the spread between them. Net interest margin is the output of the two: it is the engine of earnings for almost every commercial bank.
Cost of borrowings rose 0.27 percentage points from Q1 2026 to Q2 2026, ending at 2.25% against 1.98%. It was the largest change among the key lines on this page. Within California, Bank of the Sierra is 51st of 114 on net interest margin, 3.80% as of Q2 2026, above the middle of the field. At 3.80%, Bank of the Sierra's net interest margin is close to the 3.71% median for banks in the $1B-10B asset tier (Q2 2026).
Asset yields
| Line item | Q2 2026 |
|---|---|
| Yield on earning assets | 4.93% |
| Yield on loans | 5.21% |
| Yield on securities | 4.32% |
Funding costs
| Line item | Q2 2026 |
|---|---|
| Cost of funds | 1.21% |
| Cost of interest-bearing deposits | 1.65% |
| Cost of interest-bearing liabilities | 1.73% |
| Cost of borrowings | 2.25% |
Spread and margin
| Line item | Q2 2026 |
|---|---|
| Net interest margin | 3.80% |
| Yield to cost spread | 3.20% |
Interest income and expense
| Line item | Q2 2026 |
|---|---|
| Interest income on loans | $31.2M |
| Total interest expense | $9.5M |
| Interest expense on deposits | $7.9M |
Yields and Funding Costs trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Yields and Funding Costs by quarter
| Quarter | Yield on earning assets | Cost of funds | Net interest margin | Loans | Securities |
|---|---|---|---|---|---|
| Q3 2023 | 4.84% | 1.58% | 3.36% | 4.77% | 4.98% |
| Q4 2023 | 4.90% | 1.64% | 3.38% | 4.82% | 5.06% |
| Q1 2024 | 5.00% | 1.44% | 3.67% | 4.86% | 5.31% |
| Q2 2024 | 5.20% | 1.55% | 3.76% | 5.13% | 5.40% |
| Q3 2024 | 5.28% | 1.62% | 3.78% | 5.28% | 5.34% |
| Q4 2024 | 5.13% | 1.48% | 3.76% | 5.24% | 4.98% |
| Q1 2025 | 5.03% | 1.33% | 3.80% | 5.19% | 4.75% |
| Q2 2025 | 5.03% | 1.37% | 3.75% | 5.26% | 4.56% |
| Q3 2025 | 5.16% | 1.35% | 3.89% | 5.40% | 4.65% |
| Q4 2025 | 5.10% | 1.29% | 3.90% | 5.39% | 4.44% |
| Q1 2026 | 4.90% | 1.22% | 3.77% | 5.19% | 4.25% |
| Q2 2026 | 4.93% | 1.21% | 3.80% | 5.21% | 4.32% |
Bank of the Sierra yields and funding costs, all the way back
Yields and Funding Costs back to 2001 · peer percentiles on every line item · Excel export
Unlock Bank of the Sierra, freeSource: Call Report Schedules RI and RC-K, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Bank of the Sierra profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 22597) · FFIEC NIC profile (RSSD 662369)