Skip to content
Screener

Essential Properties Realty Trust EPRT Incentive To Lessee

Incentive To Lessee at other companies

Global Net Lease logo
Global Net LeaseGNL
$71.95M-18.6%
Global Net Lease logo
Global Net LeaseGNL
$71.95M-18.6%
American Healthcare REIT logo
American Healthcare REITAHR
$1.58M-18.1%
American Healthcare REIT logo
American Healthcare REITAHR
$1.58M-18.1%
Essential Properties Realty Trust logo
Essential Properties Realty TrustEPRT
$23.19M+19.9%
National Health Investors logo
National Health InvestorsNHI
$12.65M+96.8%

Other financials

Income statement

See full
Revenue$161.9M+18.1%
Operating income$104.4M+18.9%
Net income$74.3M+17.5%
EPS (diluted)$0.34+6.3%

Balance sheet

See full
Cash & equivalents$126.2M+507%
Total debt$13.3M+44.4%
Total equity$4.4B+15.1%
Total assets$7.5B+19.1%

Cash flow

See full
Operating cash flow$110.2M+10.4%

Valuation

See full
Market cap$6.62B+11.8%
Enterprise value$6.51B+10.1%
P/E24.7×-1.7×
P/S10.8×-1.0×

Profitability

See full
Operating margin62.8%-0.1pp
Net margin43.5%-1.0pp

Returns & leverage

See full
Return on equity6.5%+0.2pp
Debt / equity0×0.0×

Where this comes from

Reported directly by Essential Properties Realty Trust in its filing.

Tagged under the XBRL concept us-gaap:IncentiveToLessee.

The source filing: Essential Properties Realty Trust’s 10-Q, filed July 22, 2026.

Filed
Jul 22, 2026, 4:47 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001728951-26-000052
Line itemJune 30, 2026December 31, 2025
Real estate investments, at cost:
Land and improvements$2,401,926$2,200,829
Building and improvements4,723,4544,388,959
Lease incentives23,19224,154
Construction in progress39,07549,881
Intangible lease assets116,42399,217
Total real estate investments, at cost7,304,0706,763,040
Less: accumulated depreciation and amortization(688,346)(612,674)

Cover / Front Matter

FAQ

What is Essential Properties Realty Trust's incentive to lessee?
Essential Properties Realty Trust (EPRT) reported incentive to lessee of $23.19M in Q2 2026.
How has Essential Properties Realty Trust's incentive to lessee changed year-over-year?
Essential Properties Realty Trust's incentive to lessee increased by 19.9% year-over-year, from $19.34M to $23.19M.
What is the long-term trend for Essential Properties Realty Trust's incentive to lessee?
Over 4 years (2021 to 2025), Essential Properties Realty Trust's incentive to lessee has grown at a 14.7% compound annual growth rate (CAGR), from $13.95M to $24.15M.
What does incentive to lessee mean?
This represents the value of concessions or payments provided to tenants to induce them to enter into or renew a lease agreement. These incentives are typically amortized over the life of the lease and reflect the cost of acquiring or retaining high-quality tenants in a competitive real estate market.

Ask your AI about Essential Properties Realty Trust's incentive to lessee.

Connect your AI assistant and compare it to peers, right in your chat.

Connect your AI
Harbor at dusk
Claude