{"filing":{"accession_number":"0001437749-26-033342","cik":"0001130144","ticker":"BSRR","company_name":"SIERRA BANCORP","form":"8-K","filing_date":"2026-10-23","report_date":"2026-10-22","primary_document":"bsrr20261016_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1130144/000143774926033342/bsrr20261016_8k.htm"},"events":[{"id":37467,"run_id":34536,"accession_number":"0001437749-26-033342","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The Item 8.01 disclosure centers on two capital allocation actions: (1) Board approval of a new share repurchase program for up to 1,000,000 shares effective November 1, 2026 through October 31, 2027, and (2) declaration of a quarterly cash dividend of $0.27 per share payable November 9, 2026. While both actions are disclosed, the dividend declaration is the more prominent and recurring material event—the Company emphasizes its 111th consecutive quarterly dividend since 1987. Share repurchases, though material, are secondary to the dividend announcement in the narrative structure. The dividend_distribution classification captures the primary disclosed event affecting shareholder returns.","company_name":"SIERRA BANCORP","ticker":"BSRR","filing_date":"2026-10-23","form":"8-K","submitted_at":null,"items":[{"id":42188,"accession_number":"0001437749-26-033342","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Item 8.01 disclosure centers on two capital allocation actions: (1) Board approval of a new share repurchase program for up to 1,000,000 shares effective November 1, 2026 through October 31, 2027, and (2) declaration of a quarterly cash dividend of $0.27 per share payable November 9, 2026. While both actions are disclosed, the dividend declaration is the more prominent and recurring material event—the Company emphasizes its 111th consecutive quarterly dividend since 1987. Share repurchases, though material, are secondary to the dividend announcement in the narrative structure. The dividend_distribution classification captures the primary disclosed event affecting shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T13:01:38.507727+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":42188,"accession_number":"0001437749-26-033342","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Item 8.01 disclosure centers on two capital allocation actions: (1) Board approval of a new share repurchase program for up to 1,000,000 shares effective November 1, 2026 through October 31, 2027, and (2) declaration of a quarterly cash dividend of $0.27 per share payable November 9, 2026. While both actions are disclosed, the dividend declaration is the more prominent and recurring material event—the Company emphasizes its 111th consecutive quarterly dividend since 1987. Share repurchases, though material, are secondary to the dividend announcement in the narrative structure. The dividend_distribution classification captures the primary disclosed event affecting shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T13:01:38.507727+00:00","company_name":"SIERRA BANCORP","ticker":"BSRR","filing_date":"2026-10-23"}]}