What does gain on sale-leaseback transaction mean?

This metric represents the net gain or loss recognized from the sale of an asset followed by a leaseback arrangement. It reflects the accounting impact of offloading asset ownership while retaining operational control, which can significantly influence short-term profitability. Investors use this to assess non-recurring income streams derived from capital structure optimization.

Primis Financial Corp. FRST Gain on sale-leaseback transaction

Gain on sale-leaseback transaction at other companies

Fulton FinancialFULT

$190K-99.1%

Capital City Bank GroupCCBG

$700K—

BAL

Bally'sBALY

$105.85M—

Custom Truck One SourceCTOS

$0-100%

Primis Financial Corp.FRST

$12.64M—

Beazer Homes USA, Inc.BZH

$2.2M—

Other financials

Income statement

See full

Revenue$45.6M-22.3%

Net income$7.3M-67.7%

EPS (diluted)$0.30-67.4%

Balance sheet

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Cash & equivalents$159.9M+180%

Total debt$290.8M+2,399%

Total equity$422.9M+20.2%

Total assets$4.3B+15.1%

Cash flow

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Operating cash flow-$54.4M-258%

CapEx$204.0K-52.9%

Free cash flow-$54.6M-2,516%

Valuation

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Market cap$390.16M+58.3%

Enterprise value$521.11M+159%

P/E8.5×-53.7×

P/S1.9×+0.4×

Profitability

See full

Net margin21.9%+19.6pp

FCF margin-22.7%—

Returns & leverage

See full

Return on equity15.9%+13.0pp

Debt / equity0.2×+0.2×

Where this comes from

Reported directly by Primis Financial Corp. in its filing.

Tagged under the XBRL concept us-gaap:SaleAndLeasebackTransactionGainLossNet.

The official record: Primis Financial Corp.’s 10-K, filed March 16, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Primis Financial Corp.'s gain on sale-leaseback transaction?: Primis Financial Corp. (FRST) reported gain on sale-leaseback transaction of $12.64M in Q4 2025.
What does gain on sale-leaseback transaction mean?: This metric represents the net gain or loss recognized from the sale of an asset followed by a leaseback arrangement. It reflects the accounting impact of offloading asset ownership while retaining operational control, which can significantly influence short-term profitability. Investors use this to assess non-recurring income streams derived from capital structure optimization.