How has LTC Properties's straight line rental income adjustments changed year-over-year?

LTC Properties's straight line rental income adjustments increased by 42.2% year-over-year, from -$578K to -$334K.

What does straight line rental income adjustments mean?

An accounting adjustment to normalize rental income over the life of a lease agreement, regardless of when cash payments are received. It reconciles the difference between GAAP-recognized revenue and actual contractual cash flows.

LTC Properties LTC Straight Line Rental Income Adjustments

Straight Line Rental Income Adjustments at other companies

BNL

Broadstone Net LeaseBNL

-$5.63M-53.0%

Granite Point Mortgage TrustGPMT

$57K—

American Healthcare REITAHR

-$780K-6.1%

ARE

Alexandria Real Estate EquitiesARE

$17.86M-18.9%

First Industrial Realty TrustFR

$3.09M-49.0%

Kimco RealtyKIM

-$6.61M-5.0%

Other financials

Income statement

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Revenue$95.4M+94.6%

Operating income$18.6M-23.7%

Net income$23.6M+14.1%

EPS (diluted)$0.48+6.7%

Balance sheet

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Cash & equivalents$21.7M-7.0%

Total debt$2.5M—

Total equity$1.1B+15.4%

Total assets$2.1B+18.4%

Cash flow

See full

Operating cash flow$30.8M+4.0%

CapEx$2.7M+101%

Free cash flow$28.1M-0.5%

Valuation

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Market cap$1.91B+11.9%

Enterprise value$1.89B—

P/E15.8×-3.7×

P/S6.2×-2.0×

Profitability

See full

Operating margin41.8%+1.0pp

Net margin39.1%-3.1pp

FCF margin41.6%-16.6pp

Returns & leverage

See full

Return on equity11.7%+2.2pp

Debt / equity0×—

Where this comes from

Reported directly by LTC Properties in its filing.

Tagged under the XBRL concept ltc:StraightLineRentalIncomeAdjustments.

The official record: LTC Properties’s 10-Q, filed May 6, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is LTC Properties's straight line rental income adjustments?: LTC Properties (LTC) reported straight line rental income adjustments of -$334K in Q1 2026.
How has LTC Properties's straight line rental income adjustments changed year-over-year?: LTC Properties's straight line rental income adjustments increased by 42.2% year-over-year, from -$578K to -$334K.
What does straight line rental income adjustments mean?: An accounting adjustment to normalize rental income over the life of a lease agreement, regardless of when cash payments are received. It reconciles the difference between GAAP-recognized revenue and actual contractual cash flows.