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Global Net Lease GNL Debt issuance costs and discount amortization

Debt issuance costs and discount amortization at other companies

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Gladstone Commercial CorporationGOOD
$10K+42.9%
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-$141K+7.2%
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Rexford Industrial RealtyREXR
$1.66M+5.3%

Other financials

Income statement

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Revenue$112.5M-10.0%
Operating income$54.7M+29.4%
Net income$3.5M+114%
EPS (diluted)-$0.04+75.0%

Balance sheet

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Cash & equivalents$153.6M+6.1%
Total debt$40.0M-5.2%
Total equity$1.5B-17.6%
Total assets$4.1B-18.4%

Cash flow

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Operating cash flow$67.1M+29.0%
CapEx$1.8M-81.5%
Free cash flow$65.3M+54.7%

Valuation

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Market cap$1.95B+18.9%
Enterprise value$1.83B+19.4%
P/S4.2×+1.2×

Profitability

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Gross margin89.4%
Operating margin39.6%+24.0pp
Net margin-54.3%+193pp
FCF margin43.8%+6.0pp

Returns & leverage

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Return on equity-14.1%-263pp
Debt / equity0.0×

Where this comes from

Reported directly by Global Net Lease in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.

The source filing: Global Net Lease’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 4:23 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-053396
Line itemSix Months Ended June 30, 2026Six Months Ended June 30, 2025
Depreciation56,00772,166
Amortization of intangibles27,11759,566
Amortization of deferred financing costs4,5314,985
Amortization of discounts on mortgages and senior notes17,72628,569
Amortization of below-market lease liabilities(1,243)(4,735)
Amortization of above-market lease assets2,9565,372
Amortization related to right-of-use assets481755
Amortization of lease incentives1,2131,011

Item 1. Financial Statements.

FAQ

What is Global Net Lease's debt issuance costs and discount amortization?
Global Net Lease (GNL) reported debt issuance costs and discount amortization of $8.69M in Q2 2026.
How has Global Net Lease's debt issuance costs and discount amortization changed year-over-year?
Global Net Lease's debt issuance costs and discount amortization decreased by 40.6% year-over-year, from $14.61M to $8.69M.
What is the long-term trend for Global Net Lease's debt issuance costs and discount amortization?
Over 4 years (2021 to 2025), Global Net Lease's debt issuance costs and discount amortization has grown at a 184.0% compound annual growth rate (CAGR), from $708K to $46.04M.
What does debt issuance costs and discount amortization mean?
This represents the non-cash periodic expense recognized to amortize debt issuance costs and original issue discounts over the life of the debt instrument. It reflects the gradual adjustment of the carrying value of debt to its face value, impacting interest expense without affecting cash flow. Investors track this to understand the true cost of borrowing beyond the stated coupon rate.

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