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Essential Properties Realty Trust EPRT Transfer from real estate to direct financing lease receivable

Transfer from real estate to direct financing lease receivable at other companies

ARE
Alexandria Real Estate EquitiesARE
$0-100%
Realty Income logo
Realty IncomeO
$1.03B+413%
Granite Point Mortgage Trust logo
Granite Point Mortgage TrustGPMT
$0—
Invitation Homes logo
Invitation HomesINVH
$77.8M+153%
M&T Bank logo
M&T BankMTB
$2.8B+1.7%
Sysco logo
SyscoSYY
$39M-42.6%

Other financials

Income statement

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Revenue$158.8M+22.8%
Operating income$89.6M+12.6%
Net income$59.8M+6.6%
EPS (diluted)$0.28-3.4%

Balance sheet

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Cash & equivalents$15.2M-67.7%
Total debt$13.3M+43.2%
Total equity$4.4B+15.1%
Total assets$7.2B+18.1%

Cash flow

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Operating cash flow$99.8M+29.3%

Valuation

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Market cap$6.35B+4.0%
Enterprise value$6.35B+4.6%
P/E24.7×-4.1×
P/S10.8×-2.1×

Profitability

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Operating margin62.6%+0.5pp
Net margin43.5%-1.2pp

Returns & leverage

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Return on equity6.3%+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 eprt:TransferFromRealEstateToDirectFinancingLeaseReceivable.

The official record: Essential Properties Realty Trust’s 10-K, filed February 11, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Essential Properties Realty Trust's transfer from real estate to direct financing lease receivable?
Essential Properties Realty Trust (EPRT) reported transfer from real estate to direct financing lease receivable of $787.5K in Q4 2025.
What does transfer from real estate to direct financing lease receivable mean?
Represents the non-cash reclassification of property assets from real estate held for investment to direct financing lease receivables. This movement reflects a change in the accounting treatment of a lease arrangement, typically indicating a shift in the underlying economic substance of the tenant contract. It is a key indicator of how the company manages its portfolio composition between owned real estate and financial lease assets.