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Four Corners Property Trust FCPT Increase Decrease In Straight Line Rent Adjustment

Increase Decrease In Straight Line Rent Adjustment at other companies

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Other financials

Income statement

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Revenue$78.2M+9.4%
Net income$30.3M+16.0%
EPS (diluted)$0.28+7.7%

Balance sheet

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Cash & equivalents$29.6M+33.2%
Total debt$5.5M+38.5%
Total assets$3.0B+8.9%

Cash flow

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Operating cash flow$47.2M-8.5%
CapEx$74.1M+10.4%
Free cash flow-$38.6M-5.7%

Valuation

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Market cap$2.74B-9.5%
Enterprise value$2.71B-9.8%
P/E23.5×-6.0×
P/S9.1×-2.0×

Profitability

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Net margin38.7%+1.2pp
FCF margin-69.1%-3.7pp

Returns & leverage

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Return on equity13.5%
Debt / equity

Where this comes from

Reported directly by Four Corners Property Trust in its filing.

Tagged under the XBRL concept fcpt:IncreaseDecreaseInStraightLineRentAdjustment.

The official record: Four Corners Property Trust’s 10-Q, filed April 30, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Four Corners Property Trust's increase decrease in straight line rent adjustment?
Four Corners Property Trust (FCPT) reported increase decrease in straight line rent adjustment of $778K in Q1 2026.
How has Four Corners Property Trust's increase decrease in straight line rent adjustment changed year-over-year?
Four Corners Property Trust's increase decrease in straight line rent adjustment increased by 7.2% year-over-year, from $726K to $778K.
What is the long-term trend for Four Corners Property Trust's increase decrease in straight line rent adjustment?
Over 4 years (2021 to 2025), Four Corners Property Trust's increase decrease in straight line rent adjustment has grown at a -19.4% compound annual growth rate (CAGR), from $7.58M to $3.2M.
What does increase decrease in straight line rent adjustment mean?
Represents the non-cash adjustment to rental income required under accounting standards to recognize lease payments on a straight-line basis over the lease term. Because lease agreements often include scheduled rent escalations, this adjustment bridges the gap between contractual cash rent and recognized accounting revenue. It is a critical indicator for REITs to distinguish between accounting income and actual cash rent collected.