Press Release: FrontView REIT Announces Third Quarter 2025 Results, Updated Full Year 2025 Guidance and 2026 Preliminary Guidance

Dow Jones
Nov 13, 2025
DALLAS--(BUSINESS WIRE)--November 12, 2025-- 

FrontView REIT, Inc. (NYSE: FVR) (the "Company", "FrontView", "we", "our", or "us"), today announced its operating results for the quarter ended September 30, 2025.

MANAGEMENT COMMENTARY

Stephen Preston, CEO and Chairman, commented, "Q3 was a powerful transitional quarter for FrontView. Our portfolio again performed very well, with occupancy moving up to 98.0% driving strong AFFO per share results despite being net disposers in the quarter. We continued to demonstrate what we believe is the imbalance of our share price through portfolio optimization with total dispositions of $32.9 million, of which $30.1 million were occupied, at a sales capitalization rate of 6.78%. We acquired 3 properties totalling $15.8 million in the quarter and have a more active pipeline in-place with certain investments expected to close in the fourth quarter. Lastly, the addition of our bespoke perpetual preferred equity provides us accretive capital that we anticipate to use to pursue growth opportunities in 2026."

THIRD QUARTER 2025 HIGHLIGHTS

   --  Generated net income of $5.5 million, or $0.19 per share with funds 
      from operations ("FFO") of $6.9 million, or $0.25 per share and adjusted 
      funds from operations ("AFFO") of $8.8 million, or $0.32 per share 
 
   --  Closed on 3 properties for $15.8 million at an average capitalization 
      of 7.48% and a weighted average lease term of 10.7 years 
 
   --  Sold 15 properties, including 13 occupied properties for $30.1 million 
      in gross proceeds with an average capitalization rate of 6.78% on the 
      occupied properties and a weighted average lease term of 8.0 years 
 
   --  Maintained a strong balance sheet with an improved net debt to Adjusted 
      EBITDAre of 5.3x, Fixed Charge Coverage Ratio of 3.3x, and $161.1 million 
      of total available liquidity 
 
   --  Improved occupancy to 98.0% with annualized base rent of $61.3 million 
 
 
   --  Paid a $0.215 dividend, equating to a 6.3 % dividend yield based on our 
      stock price as of September 30, 2025 and a 67 % AFFO payout ratio 
 
   --  Amended Revolving Credit Facility and Term Loan, removing the 10 basis 
      point adjustment to SOFR 
 
   --  Hedged $100.0 million of one-month SOFR through March 2028 

SUBSEQUENT MATERIAL EVENTS

   --  Closed a $75.0 million delayed-draw convertible perpetual preferred 
      equity investment led by Maewyn Capital Partners 

SUMMARIZED FINANCIAL RESULTS

The following table summarizes the Company's select financial results for the three and nine months ended September 30, 2025, and 2024:

 
                    Successor   Predecessor(1)    Successor     Predecessor(1) 
                   For the three months ended      For the nine months ended 
                          September 30,                  September 30, 
                   ---------------------------   ------------------------------ 
(unaudited, in 
thousands, 
except share and 
per share 
amounts)              2025           2024           2025             2024 
                   -----------  --------------   -----------   ---------------- 
Revenues           $    16,803  $       14,534   $    50,600   $         44,403 
 
Net income 
 (loss), 
 including 
 non-controlling 
 interest          $     5,547  $       (3,339)  $      (320)  $         (9,721) 
Net income (loss) 
 per share         $      0.19  $           --   $     (0.01)                -- 
 
FFO                $     6,866  $        3,780   $    20,015   $         11,948 
FFO per share      $      0.25  $           --   $      0.72                 -- 
 
AFFO (2)           $     8,829  $        4,776   $    26,086   $         14,656 
AFFO per share     $      0.32  $           --   $      0.94                 -- 
 
Diluted Weighted 
 Average Shares 
 Outstanding        27,834,670              --    27,828,225                 -- 
 
 
(1)     The Company determined that FFO per share and AFFO per share in the 
        Predecessor period would not be meaningful to users of this filing, 
        given the different unitholders in the Predecessor. 
(2)     In 2025, lease termination fees are not adjusted for AFFO purposes. 
        2024 AFFO figures included an adjustment for lease termination fees. 
 

INVESTMENT ACTIVITY

The following table summarizes the Company's investments and dispositions for the three and nine months ended September 30, 2025:

 
                 For the three months    For the nine months 
                 ended September 30,     ended September 30, 
                         2025                   2025 
                ----------------------   ------------------- 
(unaudited, 
in thousands, 
except # of 
properties 
and                # of                     # of 
percentages)    Properties     Amount    Properties  Amount 
                -----------   --------   ----------  ------- 
Investments               3   $ 15,771           25  $82,794 
Less 
 Dispositions            15     32,897           25   57,608 
                 ==========    =======   ==========   ====== 
Investment 
 Activity               (12)  $(17,126)          --  $25,186 
 
Investment 
Activity 
-------------   -----------   --------   ----------  ------- 
Cash Yield(1)                    7.48%                 7.88% 
Economic Yield                   7.56%                 8.31% 
Investment 
 Grade                           31.0%                 27.1% 
Average Annual 
 Escalators                       0.4%                  1.5% 
Weighted 
 Average Lease 
 Term (years)                     10.7                  12.1 
 
Disposition 
Activity 
-------------   -----------   --------   ----------  ------- 
Cash Yield                       6.78%                 6.77% 
Weighted 
 Average Lease 
 Term (years)                      8.0                   8.3 
 
 
(1)     Includes near-term lease extensions as the underwritten capitalization 
        rate. 
 

PORTFOLIO UPDATE

The following table summarizes the Company's real estate portfolio as of September 30, 2025:

 
                                       September 30, 2025 
                                      -------------------- 
Number of Properties                                   307 
Annualized Base Rent (000s)           $             61,289 
Gross Real Estate Investment (000s)   $            890,943 
Average Rent per Square Foot          $              24.22 
Rentable Square Feet (000s)                          2,575 
Number of Tenants                                      323 
Number of Industries                                    16 
Occupancy                                            98.0% 
Weighted Average Lease Term (years)                    7.2 
Investment Grade %                                   33.7% 
 

BALANCE SHEET AND LIQUIDITY

The following tables summarize the Company's leverage, fixed charge coverage and liquidity as of September 30, 2025:

 
Leverage and Fixed Charge               September 30, 2025 
                                        ------------------ 
Net Debt/ Annualized EBITDAre                         6.0x 
Net Debt/ Annualized Adjusted EBITDAre                5.3x 
Fixed Charge Coverage Ratio                           3.3x 
 
 
Liquidity                    September 30, 2025 
                            -------------------- 
Unused Revolver Capacity    $            141,500 
Cash and Cash Equivalents                 19,595 
                            ---  --------------- 
Total Liquidity             $            161,095 
 

DISTRIBUTIONS

On November 11, 2025, our board of directors declared a quarterly dividend of $0.215 per common share and OP unit to holders of record as of December 31, 2025, payable on or before January 15, 2026.

2025 GUIDANCE UPDATE

The following table summarizes the Company's guidance and key underlying assumptions for the year ended December 31, 2025.

 
                                 Prior          Current 
---------------------------  --------------  -------------- 
AFFO per share               $1.22 to $1.24  $1.23 to $1.25 
Investment Activity ($mm)     $110 to $130    $115 to $125 
Disposition Activity ($mm)     $60 to $75      $70 to $80 
Cash G&A ($mm)(1)             $8.7 to $9.1    $8.7 to $9.1 
 
 
(1)     Cash G&A excludes stock based compensation and non-recurring charges 
        of $1.3 million in 2025 attributable to non-recurring charges. 
 

Our per share results are sensitive to both the timing and amount of real estate investments, property dispositions, and capital markets activities that occur throughout the year.

We do not provide guidance for the most comparable GAAP financial measure, net income, or a reconciliation of the forward-looking non-GAAP financial measure of AFFO to net income computed in accordance with GAAP, because we are unable to reasonably predict, without unreasonable efforts, certain items that would be contained in the GAAP measure, including items that are not indicative of our ongoing operations, including, without limitation, potential impairments of real estate assets, net gain/loss on dispositions of real estate assets, changes in allowance for credit losses, and stock-based compensation expense. These items are uncertain, depend on various factors, and could have a material impact on our GAAP results for the guidance periods.

2026 PRELIMINARY GUIDANCE

The Company is initiating preliminary full year 2026 AFFO guidance and net investment activity with the table below summarizing the key underlying assumptions. Additionally, the AFFO per share range accounts for the potential dilution associated with the Company's intended equity offering(s).

 
                         Preliminary 2026 Guidance 
-----------------------  -------------------------- 
AFFO per share                 $1.26 to $1.30 
Net Investment Activity  Approximately $100 million 
 

CONFERENCE CALL AND WEBCAST

The Company will host its third quarter earnings conference call and audio webcast on Thursday, November 13, 2025, at 10:00 a.m. Central Time.

To access the live webcast, which will be available in listen-only mode, please visit: https://events.q4inc.com/attendee/399461801. If you prefer to listen via phone, U.S. participants may dial: 1-800-549-8228 (toll free) or 1-646-564-2877 (local), conference ID 59665.

A replay of the conference call webcast will be available approximately one hour after the conclusion of the live broadcast. To listen to a replay of the call via the web, which will be available for one year, please visit: investor.frontviewreit.com.

About FrontView REIT, Inc.

FrontView is an internally-managed net-lease REIT that acquires, owns and manages primarily properties with frontage that are net leased to a diversified group of tenants. FrontView is differentiated by an investment approach focused on properties that are in prominent locations with direct frontage on high-traffic roads that are highly visible to consumers. As of September 30, 2025, FrontView owned a well-diversified portfolio of 307 properties with direct frontage across 37 U.S. states. FrontView's tenants include service-oriented businesses, such as medical and dental providers, quick service restaurants, casual dining, financial institutions, cellular stores, automotive stores, convenience stores and gas stations, discount retail, automotive dealers, fitness operators, car washes, pharmacies, home improvement stores, as well as professional services tenants.

Forward-Looking Statements

This press release contains "forward-looking" statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, regarding, among other things, our plans, strategies, and prospects, both business and financial. Such forward-looking statements can generally be identified by our use of forward-looking terminology such as "outlook," "potential," "may," "will," "should," "could," "seeks," "approximately," "projects," "predicts," "expect," "intends," "anticipates," "estimates," "plans," "would be," "believes," "continues, " or the negative version of these words or other comparable words. Forward-looking statements, including our 2025 and preliminary 2026 guidance and assumptions, our ability to close one or more sales of Convertible Preferred Shares pursuant the Investment Agreement, to execute our business and acquisition strategies, or to realize accretion to AFFO, involve known and unknown risks and uncertainties, which may cause FVR's actual future results to differ materially from expected results, including, without limitation, risks and uncertainties related to general economic conditions, including but not limited to increases in the rate of inflation and/or interest rates, local real estate conditions, tenant financial health, property investments and acquisitions, and the timing and uncertainty of completing these property investments and acquisitions, and uncertainties regarding future distributions to our stockholders. These and other risks, assumptions, and uncertainties are described in Item 1A. "Risk Factors" of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2024, which the Company filed with the SEC on March 20, 2025, and the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2025, which was filed with the SEC on August 14, 2025, which you are encouraged to read, and is available on the SEC's website at www.sec.gov. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those indicated or anticipated by such forward-looking statements. Accordingly, you are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date they are made. The Company assumes no obligation to, and does not currently intend to, update any forward-looking statements after the date of this press release, whether as a result of new information, future events, changes in assumptions, or otherwise.

Notice Regarding Non-GAAP Financial Measures

In addition to our reported results and net earnings per diluted share, which are financial measures presented in accordance with GAAP, this press release contains and may refer to certain non-GAAP financial measures, including Funds from Operations ("FFO"), Adjusted Funds from Operations ("AFFO"), EBITDA, EBITDAre, Adjusted EBITDAre, Annualized Adjusted EBITDAre, Adjusted Net Operating Income ("NOI"), Annualized Adjusted NOI, Adjusted Cash NOI, Annualized Adjusted Cash NOI, Net Debt and Fixed Charge Coverage Ratio.

We believe the use of FFO and AFFO are useful to investors because they are widely accepted industry measures used by analysts and investors to compare the operating performance of REITs. FFO and AFFO should not be considered alternatives to net income as a performance measure or to cash flows from operations, as reported on our statement of cash flows, or as a liquidity measure, and should be considered in addition to, and not in lieu of, GAAP financial measures.

We believe EBITDA and EBITDAre are useful to investors and analysts because they provide important supplemental information about our operating performance exclusive of certain non-cash and other costs. EBITDA and EBITDAre are not measures of financial performance under GAAP, and our EBITDA and EBITDAre may not be comparable to similarly titled measures of other companies. You should not consider our EBITDA and EBITDAre as alternatives to net income or cash flows from operating activities determined in accordance with GAAP.

We believe Adjusted NOI and Adjusted Cash NOI provide useful and relevant information because they reflect only those income and expense items that are incurred at the property level. Adjusted NOI and Adjusted Cash NOI are not measurements of financial performance under GAAP and may not be comparable to similarly titled measures of other companies. You should not consider our measures as alternatives to net income or cash flows from operating activities determined in accordance with GAAP.

We believe presenting Net Debt to Annualized Adjusted EBITDAre is useful to investors because they provide information about Gross Debt less cash and cash equivalents, which could be useful to repay debt, compared to our performance as measured using EBITDAre and Annualized Adjusted EBITDAre. You should not consider our Annualized Adjusted EBITDAre as an alternative to net income or cash flows from operating activities determined in accordance with GAAP.

We believe the Fixed Charge Coverage Ratio is useful to investors to show the Company's ability to cover its fixed charges including interest expense, principal repayments of debt and dividends. You should not consider our Fixed Charge Coverage Ratio as an alternative to net income or cash flows from operating activities determined in accordance with GAAP.

A reconciliation of non-GAAP measures to the most directly comparable GAAP financial measure and statements of why management believes these measures are useful to investors are included below.

 
                          FRONTVIEW REIT INC. 
                 CONDENSED CONSOLIDATED BALANCE SHEETS 
                              (Unaudited) 
           (in thousands, except share and per share amounts) 
 
                                      September 30,     December 31, 
                                           2025             2024 
                                     ---------------   -------------- 
ASSETS 
   Real estate held for 
   investment, at cost 
      Land                           $       325,699   $      332,944 
      Buildings and improvements             399,052          386,462 
                                         -----------       ---------- 
   Total real estate held for 
    investment, at cost                      724,751          719,406 
      Less accumulated depreciation          (45,065)         (40,398) 
                                         -----------       ---------- 
   Real estate held for investment, 
    net                                      679,686          679,008 
   Assets held for sale                       17,667            5,898 
   Mortgage loans receivable                  10,274               -- 
   Cash and cash equivalents                  19,595            5,094 
   Intangible lease assets, net              101,685          114,868 
   Other assets                               17,883           16,941 
                                         -----------       ---------- 
Total assets                         $       846,790   $      821,809 
                                         ===========       ========== 
LIABILITIES AND EQUITY 
Liabilities 
   Debt, net                         $       307,071   $      266,538 
   Intangible lease liabilities, 
    net                                       14,050           14,735 
   Accounts payable and accrued 
    liabilities                               21,518           17,858 
                                         -----------       ---------- 
Total liabilities                            342,639          299,131 
                                         -----------       ---------- 
Equity 
   FrontView REIT, Inc. equity 
     Common Stock, $0.01 par value 
      450,000,000 shares 
      authorized, 21,267,861 shares 
      issued and outstanding as of 
      September 30, 2025                         212              173 
     Additional paid-in capital              405,222          331,482 
     Accumulated deficit                     (19,285)          (6,834) 
     Accumulated other 
      comprehensive loss                        (938)              -- 
                                         -----------       ---------- 
   Total FrontView REIT, Inc. 
    equity                                   385,211          324,821 
   Non-controlling interests                 118,940          197,857 
                                         -----------       ---------- 
Total equity                                 504,151          522,678 
                                         -----------       ---------- 
Total liabilities and equity         $       846,790   $      821,809 
                                         ===========       ========== 
 
 
   FRONTVIEW REIT INC. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND 
 COMPREHENSIVE INCOME (LOSS) (Unaudited) (in thousands, except share and per 
                               share amounts) 
 
                                 Predecessor                  Predecessor 
                    Successor        (1)         Successor        (1) 
                   For the three months ended   For the nine months ended 
                         September 30,                September 30, 
                   --------------------------   -------------------------- 
                      2025           2024          2025           2024 
                   -----------   ------------   -----------   ------------ 
Revenues 
 Rental revenues   $    16,602   $     14,533   $    50,206   $     44,160 
 Interest income 
  on mortgage 
  loans 
  receivable               156             --           164             -- 
 Other income               45              1           230            243 
                    ----------    -----------    ----------    ----------- 
 Total revenues         16,803         14,534        50,600         44,403 
Operating 
expenses 
 Depreciation and 
  amortization           7,351          7,119        24,622         21,415 
 Property 
  operating 
  expenses               2,209          2,003         7,299          5,694 
 Property 
  management 
  fees                      --            494            --          1,501 
 Asset management 
  fees                      --          1,034            --          3,102 
 General and 
  administrative 
  expenses               3,112            697         9,230          2,059 
                    ----------    -----------    ----------    ----------- 
 Total operating 
  expenses              12,672         11,347        41,151         33,771 
Other expenses 
(income) 
 Interest expense        4,564          6,463        13,708         19,755 
 Gain on sale of 
  real estate           (7,583)            --        (9,244)          (337) 
 Impairment loss         1,551             --         4,957            591 
 Income taxes               52             63           348            344 
                    ----------    -----------    ----------    ----------- 
 Total other 
  expenses              (1,416)         6,526         9,769         20,353 
                    ----------    -----------    ----------    ----------- 
Net income (loss)        5,547         (3,339)         (320)        (9,721) 
Less: Net loss 
 attributable to 
 convertible 
 non-controlling 
 preferred 
 interests                  --            908            --          2,652 
Less: Net 
 (income) loss 
 attributable to 
 non-controlling 
 interests              (1,532)            --           601             -- 
                    ----------    -----------    ----------    ----------- 
Net income (loss) 
 attributable to 
 NADG NNN 
 Property Fund LP 
 (Predecessor) 
 and to FrontView 
 REIT, Inc. 
 (Successor)       $     4,015   $     (2,431)  $       281   $     (7,069) 
                    ==========    ===========    ==========    =========== 
Weighted average 
number of common 
shares 
outstanding 
 Basic              20,723,471             --    19,071,703             -- 
                    ==========    ===========    ==========    =========== 
 Diluted            27,834,670             --    27,828,225             -- 
                    ==========    ===========    ==========    =========== 
Net income 
(loss) per share 
attributable to 
common 
stockholders 
 Basic             $      0.19   $         --   $     (0.01)  $         -- 
                    ==========    ===========    ==========    =========== 
 Diluted           $      0.19   $         --   $     (0.01)  $         -- 
                    ==========    ===========    ==========    =========== 
Comprehensive 
income (loss) 
Net income (loss)  $     5,547   $     (3,339)  $      (320)  $     (9,721) 
Other 
comprehensive 
income (loss) 
 Change in fair 
  value of 
  interest rate 
  swaps                     37             --        (1,474)            -- 
                    ----------    -----------    ----------    ----------- 
Comprehensive 
 income (loss)           5,584         (3,339)       (1,794)        (9,721) 
Less: 
 Comprehensive 
 loss 
 attributable to 
 convertible 
 non-controlling 
 preferred 
 interests                  --            908            --          2,652 
Less: 
 Comprehensive 
 (income) loss 
 attributable to 
 non-controlling 
 interests              (1,542)            --         1,163             -- 
                    ----------    -----------    ----------    ----------- 
Comprehensive 
 income (loss) 
 attributable to 
 NADG NNN 
 Property Fund LP 
 (Predecessor) 
 and to FrontView 
 REIT, Inc. 
 (Successor)       $     4,042   $     (2,431)  $      (631)  $     (7,069) 
                    ==========    ===========    ==========    =========== 
 
 
(1)     The Company determined that earnings per unit in the Predecessor 
        period would not be meaningful to users of this filing, given the 
        different unitholders in the Predecessor. 
 

Reconciliation of Non-GAAP Measures

The following is a reconciliation of net income (loss) (which is the most comparable GAAP measure) to FFO and AFFO:

 
                  Successor     Predecessor    Successor     Predecessor 
                  For the three months ended   For the nine months ended 
                         September 30,                September 30, 
                  --------------------------   -------------------------- 
(unaudited, in 
thousands, 
except per 
share amounts)       2025          2024           2025          2024 
                  ----------   -------------   ----------   ------------- 
Net income 
 (loss)           $    5,547   $      (3,339)  $     (320)  $      (9,721) 
 Depreciation on 
  real property 
  and 
  amortization 
  of real estate 
  intangibles 
  (1)                  7,351           7,119       24,622          21,415 
 Gain on sale of 
  real estate         (7,583)             --       (9,244)           (337) 
 Impairment loss       1,551              --        4,957             591 
                   ---------       ---------    ---------       --------- 
Funds from 
 Operations 
 ("FFO")          $    6,866   $       3,780   $   20,015   $      11,948 
                   ---------       ---------    ---------       --------- 
Diluted Weighted 
 Average Shares 
 Outstanding          27,835              --       27,828              -- 
FFO per share     $     0.25   $          --   $     0.72   $          -- 
 Straight-line 
  rent 
  adjustments            (52)           (187)        (460)           (964) 
 Amortization of 
  financing 
  transaction 
  and discount 
  costs                  404           1,053        1,199           3,145 
 Amortization of 
  above/below 
  market lease 
  intangibles 
  (2)                    652             423        2,304           1,338 
 Stock-based 
  compensation           750              --        1,565              -- 
 Lease 
  termination 
  fees (3)                --            (747)          --          (1,384) 
 Adjustment for 
  structuring 
  and public 
  company 
  readiness 
  costs                   50             440          340             514 
 Other 
  non-recurring 
  expenses (4)           159              14        1,123              59 
                   ---------       ---------    ---------       --------- 
Adjusted Funds 
 from Operations 
 ("AFFO")         $    8,829   $       4,776   $   26,086   $      14,656 
                   =========       =========    =========       ========= 
Diluted Weighted 
 Average Shares 
 Outstanding          27,835              --       27,828              -- 
AFFO per share    $     0.32   $          --   $     0.94   $          -- 
 
 
(1)     Includes write-offs of intangibles of $1.6 million for the nine months 
        ended September 30, 2025 and $0.3 million for the nine months ended 
        September 30, 2024. 
(2)     Includes write-offs of $0.4 million for the nine months ended 
        September 30, 2025. 
(3)     In 2025, lease termination fees are not adjusted for AFFO purposes. 
        2024 AFFO figures included an adjustment for lease termination fees. 
(4)     Other non-recurring expenses include one-time legal expenses, deal 
        pursuit costs and other non-recurring items. 
 

Our reported results and net earnings per diluted share are presented in accordance with GAAP. We also disclose FFO and AFFO, each of which are non-GAAP measures. We believe these non-GAAP financial measures are industry measures used by analysts and investors to compare the operating performance of REITs. FFO and AFFO should not be considered alternatives to net income as a performance measure or to cash flows from operations, as reported on our statement of cash flows, or as a liquidity measure, and should be considered in addition to, and not in lieu of, GAAP financial measures.

We compute FFO in accordance with the standards established by the Board of Governors of the National Association of Real Estate Investment Trusts ("Nareit"). Nareit defines FFO as GAAP net income or loss adjusted to exclude net gains (losses) from sales of certain depreciated real estate assets, depreciation and amortization expense from real estate assets, gains and losses from change in control, and impairment charges related to certain previously depreciated real estate assets. To derive AFFO, we modify the Nareit computation of FFO to include other adjustments to GAAP net income related to certain non-cash or non-recurring revenues and expenses, including straight-line rents, cost of debt extinguishments, amortization of lease intangibles, amortization of debt issuance costs, amortization of net mortgage premiums, (gain) loss on interest rate swaps and other non-cash interest expense, realized gains or losses on foreign currency transactions, Internalization expenses, structuring and public company readiness costs, extraordinary items, and other specified non-cash items. We believe that such items are not a result of normal operations and thus we believe excluding such items assists management and investors in distinguishing whether changes in our operations are due to growth or decline of operations at our properties or from other factors.

Our leases typically include cash rents that increase through lease escalations over the term of the lease. Our leases do not typically include significant front-loading or back-loading of payments, or significant rent-free periods. Therefore, we find it useful to evaluate rent on a contractual basis as it allows for comparison of existing rental rates to market rental rates. We further exclude costs or gains recorded on the extinguishment of debt, non-cash interest expense and gains, the amortization of debt issuance costs, net mortgage premiums, and lease intangibles, realized gains and losses on foreign currency transactions, Internalization expenses, and structuring and public company readiness costs, as these items are not indicative of ongoing operational results. We use AFFO as a measure of our performance when we formulate corporate goals.

FFO is used by management, investors, and analysts to facilitate meaningful comparisons of operating performance between periods and among our peers, primarily because it excludes the effect of real estate depreciation and amortization and net gains on sales, which are based on historical costs and implicitly assume that the value of real estate diminishes predictably over time, rather than fluctuating based on existing market conditions. We believe that AFFO is a useful supplemental measure for investors to consider because it will help them to better assess our operating performance without the distortions created by one-time cash and non-cash revenues or expenses. FFO and AFFO may not be comparable to similarly titled measures employed by other REITs, and comparisons of our FFO and AFFO with the same or similar measures disclosed by other REITs may not be meaningful. FFO and AFFO should not be considered alternatives to net income as a performance measure or to cash flows from operations, as reported on our statement of cash flows, or as a liquidity measure, and should be considered in addition to, and not in lieu of, GAAP financial measures.

Neither the SEC nor any other regulatory body has passed judgment on the acceptability of the adjustments to FFO that we use to calculate AFFO. In the future, the SEC, Nareit or another regulatory body may decide to standardize the allowable adjustments across the REIT industry and in response to such standardization we may have to adjust our calculation and characterization of AFFO accordingly.

The following is a reconciliation of net income which is the most comparable GAAP measure to EBITDA, EBITDAre, Adjusted EBITDAre, Adjusted NOI and Adjusted Cash NOI:

 
                                        Three months ended September 30, 
(unaudited, in thousands)                             2025 
                                        --------------------------------- 
Net income                                                          5,547 
 Depreciation and amortization                                      8,003 
 Interest expense                                                   4,564 
 Income taxes                                                          52 
                                         -------------------------------- 
EBITDA                                                             18,166 
                                         -------------------------------- 
 Gain on sale of real estate                                       (7,583) 
 Impairment loss                                                    1,551 
                                         -------------------------------- 
EBITDAre                                                           12,134 
 Adjustment for current period 
  investment activity (1)                                             154 
 Adjustment for current period 
  disposition activity (2)                                           (121) 
 Adjustment for non-cash compensation 
  expense (3)                                                         750 
 Adjustment to exclude non-recurring 
  expenses (4)                                                        209 
 Adjustment to exclude net write-offs 
  of accrued rental income                                            501 
                                         -------------------------------- 
Adjusted EBITDAre                                                  13,627 
 General and administrative, net of 
  non-recurring                                                     2,153 
                                         -------------------------------- 
Adjusted Net Operating Income ("NOI")                              15,780 
 Straight-line rental revenue, net                                   (559) 
                                         -------------------------------- 
Adjusted Cash NOI                                                  15,221 
                                         ================================ 
 
Annualized EBITDAre                                                48,536 
Annualized Adjusted EBITDAre                                       54,508 
Annualized Adjusted NOI                                            63,120 
Annualized Adjusted Cash NOI                                       60,884 
 
 
(1)     Reflects an adjustment to give effect to all acquisitions during the 
        period as if they had been acquired as of the beginning of the 
        period. 
(2)     Reflects an adjustment to give effect to all dispositions during the 
        period as if they had been sold as of the beginning of the period. 
(3)     Reflects an adjustment to exclude non-cash stock-based compensation 
        expense. 
(4)     Reflects an adjustment to exclude non-recurring expenses, including 
        structuring and public readiness costs, lease termination fees, legal 
        one-time expenses, and other non-recurring income or expenses. 
 

We compute EBITDA as earnings before interest, income taxes and depreciation and amortization. EBITDA is a measure commonly used in our industry. We believe that this ratio provides investors and analysts with a measure of our leverage that includes our operating results unaffected by the differences in capital structures, capital investment cycles and useful life of related assets compared to other companies in our industry. In 2017, Nareit issued a white paper recommending that companies that report EBITDA also report EBITDAre in financial reports. We compute EBITDAre in accordance with the definition adopted by Nareit. Nareit defines EBITDAre as EBITDA (as defined above) excluding gains (loss) from the sales of depreciable property and provisions for impairment on investment in real estate. We believe EBITDA and EBITDAre are useful to investors and analysts because they provide important supplemental information about our operating performance exclusive of certain non-cash and other costs.

EBITDA and EBITDAre are not measures of financial performance under GAAP, and our EBITDA and EBITDAre may not be comparable to similarly titled measures of other companies. You should not consider our EBITDA and EBITDAre as alternatives to net income or cash flows from operating activities determined in accordance with GAAP.

We compute adjusted EBITDAre as EBITDAre for the applicable quarter, as adjusted to (i) reflect all investment and disposition activity that took place during the applicable quarter as if each transaction had been completed on the first day of the quarter, (ii) exclude certain GAAP income and expense amounts that we believe are infrequent and unusual in nature because they relate to unique circumstances or transactions that had not previously occurred and which we do not anticipate occurring in the future, (iii) eliminate the impact of lease termination fees from certain of our tenants, and (iv) exclude non-cash stock-based compensation expense. Annualized adjusted EBITDAre is calculated by multiplying adjusted EBITDAre for the applicable quarter by four, which we believe provides a meaningful estimate of our current run rate for all of our investments as of the end of the most recently completed quarter given the contractual nature of our long term net leases. You should not unduly rely on this measure as it is based on assumptions and estimates that may prove to be inaccurate. Our actual reported EBITDAre for future periods may be significantly different from our annualized adjusted EBITDAre.

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November 12, 2025 16:13 ET (21:13 GMT)

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