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Net Lease Office Properties NLOP Straight-line rent adjustments

Straight-line rent adjustments at other companies

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Gaming and Leisure PropertiesGLPI
$471K+106%

Other financials

Income statement

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Revenue$9.0M-69.1%
Net income$25.0M+4,981%
EPS (diluted)$1.69+5,533%

Balance sheet

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Cash & equivalents$74.0M+12.6%
Total debt$21.9M-85.8%
Total equity$170.0M-70.8%
Total assets$258.0M-67.1%

Cash flow

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Operating cash flow$8.1M-42.4%

Valuation

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Market cap$164.88M-66.2%
Enterprise value$112.76M-80.7%
P/S1.7×-2.5×

Profitability

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Net margin-122.3%-383pp

Returns & leverage

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Return on equity-32.1%-60.6pp
Debt / equity0.1×-0.1×

Where this comes from

Reported directly by Net Lease Office Properties in its filing.

Tagged under the XBRL concept us-gaap:StraightLineRentAdjustments.

The official record: Net Lease Office Properties’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Net Lease Office Properties's straight-line rent adjustments?
Net Lease Office Properties (NLOP) reported straight-line rent adjustments of $163K in Q1 2026.
How has Net Lease Office Properties's straight-line rent adjustments changed year-over-year?
Net Lease Office Properties's straight-line rent adjustments decreased by 68.2% year-over-year, from $513K to $163K.
What is the long-term trend for Net Lease Office Properties's straight-line rent adjustments?
Over 3 years (2021 to 2025), Net Lease Office Properties's straight-line rent adjustments has grown at a -7.7% compound annual growth rate (CAGR), from -$3.25M to $2.56M.
What does straight-line rent adjustments mean?
This adjustment reconciles the difference between cash rent received and the straight-line rental revenue recognized under accounting standards. It accounts for lease agreements with scheduled rent increases or abatements over the lease term.