What is Chicago Atlantic Real Estate Finance's illinois one — original issue premium discount?

Chicago Atlantic Real Estate Finance (REFI) reported illinois one — original issue premium discount of -$47.49K in Q1 2026.

What does illinois one — original issue premium discount mean?

The net adjustment to the loan's carrying value based on the difference between its face value and the initial issuance price.

Geographic · Original Issue Premium Discount

Illinois One — Original Issue Premium Discount

Chicago Atlantic Real Estate Finance Illinois One — Original Issue Premium Discount decreased by 201.4% to -$47.49K in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 201.4%, from -$15.76K to -$47.49K.

Analysis

StatementSegment

CategoryProfitability

SignalContext dependent

VolatilityStable

First reportedQ1 2025

Last reportedQ1 2026May 7, 2026

Rolls up toOriginal Issue Premium Discount

How to read this metric

A discount increases the effective yield over time, while a premium decreases it, impacting net interest margin.

Detailed definition

Reflects the difference between the face value of a loan and the price at which it was issued, adjusted for amortization...

Peer comparison

Comparable to 'Net Premium/Discount on Loans' found in financial institution balance sheets.

Metric ID: refi_segment_illinois_one_original_issue_premium_discount

Historical Data

5 periods

	Q1 '25	Q2 '25	Q3 '25	Q4 '25	Q1 '26
Value	-$15.76K	-$15.76K	-$15.76K	-$15.76K	-$47.49K
QoQ Change	—	+0.0%	+0.0%	+0.0%	-201.4%
YoY Change	—	—	—	—	-201.4%

Range-$47.49K – -$15.76K

CAGR+201.4%

Avg YoY Growth-201.4%

Median YoY Growth-201.4%

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Frequently Asked Questions

What is Chicago Atlantic Real Estate Finance's illinois one — original issue premium discount?: Chicago Atlantic Real Estate Finance (REFI) reported illinois one — original issue premium discount of -$47.49K in Q1 2026.
How has Chicago Atlantic Real Estate Finance's illinois one — original issue premium discount changed year-over-year?: Chicago Atlantic Real Estate Finance's illinois one — original issue premium discount decreased by 201.4% year-over-year, from -$15.76K to -$47.49K.
What does illinois one — original issue premium discount mean?: The net adjustment to the loan's carrying value based on the difference between its face value and the initial issuance price.