Operating
Debt Issuance Cost Amortization
Lument Finance Trust Debt Issuance Cost Amortization increased by 46.3% to $775.84K in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 148.6%, from $312.07K to $775.84K. Over 4 years (FY 2021 to FY 2025), Debt Issuance Cost Amortization shows a downward trend with a -6.8% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ4 2017
Last reportedQ1 2026May 15, 2026
How to read this metric
An increase suggests higher historical debt issuance activity, while a decrease indicates maturing debt or lower financing costs.
Detailed definition
This represents the non-cash periodic allocation of costs incurred to issue debt, such as legal fees and underwriting co...
Peer comparison
Standard across capital-intensive industries; peers with higher leverage typically report higher amortization levels.
Metric ID:
amortization_of_debt_issuance_costsHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $319.86K | $687.55K | $692.81K | $680.51K | $692.38K | $699.99K | $699.99K | $684.77K | $692.38K | $925.55K | $956.19K | $945.78K | $945.79K | $956.19K | $332.85K | $312.07K | $315.53K | $319.00K | $530.36K | $775.84K |
| QoQ Change | — | +115.0% | +0.8% | -1.8% | +1.7% | +1.1% | +0.0% | -2.2% | +1.1% | +33.7% | +3.3% | -1.1% | +0.0% | +1.1% | -65.2% | -6.2% | +1.1% | +1.1% | +66.3% | +46.3% |
| YoY Change | — | — | — | — | +116.5% | +1.8% | +1.0% | +0.6% | +0.0% | +32.2% | +36.6% | +38.1% | +36.6% | +3.3% | -65.2% | -67.0% | -66.6% | -66.6% | +59.3% | +148.6% |
Range$312.07K – $956.19K
CAGR+20.5%
Avg YoY Growth+13.1%
Median YoY Growth+2.6%
Current Streak4 quarters growth
Debt Issuance Cost Amortization at Other Companies
Frequently Asked Questions
- What is Lument Finance Trust's debt issuance cost amortization?
- Lument Finance Trust (LFT) reported debt issuance cost amortization of $775.84K in Q1 2026.
- How has Lument Finance Trust's debt issuance cost amortization changed year-over-year?
- Lument Finance Trust's debt issuance cost amortization increased by 148.6% year-over-year, from $312.07K to $775.84K.
- What is the long-term trend for Lument Finance Trust's debt issuance cost amortization?
- Over 4 years (2021 to 2025), Lument Finance Trust's debt issuance cost amortization has grown at a -6.8% compound annual growth rate (CAGR), from $1.95M to $1.48M.
- What does debt issuance cost amortization mean?
- The non-cash expense recognized over time for the costs associated with issuing debt.