Operating

Debt Issuance Cost Amortization

Chicago Atlantic Real Estate Finance Debt Issuance Cost Amortization decreased by 1.2% to $83.45K in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 24.3%, from $110.31K to $83.45K. Over 3 years (FY 2022 to FY 2025), Debt Issuance Cost Amortization shows a downward trend with a -16.7% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ2 2021
Last reportedQ1 2026May 7, 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_costs

Historical Data

19 periods
 Q2 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$16.71K$33.94K$72.27K$168.83K$138.55K$323.78K$167.30K$91.80K$146.68K$145.13K$90.92K$91.68K$79.77K$0.00$110.31K$110.15K$101.73K$84.48K$83.45K
QoQ Change+103.1%+112.9%+133.6%-17.9%+133.7%-48.3%-45.1%+59.8%-1.1%-37.4%+0.8%-13.0%-100.0%-0.1%-7.6%-17.0%-1.2%
YoY Change+910.2%+853.9%+131.5%-45.6%+5.9%-55.2%-45.7%-0.1%-45.6%-100.0%+21.3%+20.1%+27.5%-24.3%
Range$0.00$323.78K
CAGR+43.0%
Avg YoY Growth+118.1%
Median YoY Growth+2.9%
Current Streak4 quarters decline

Frequently Asked Questions

What is Chicago Atlantic Real Estate Finance's debt issuance cost amortization?
Chicago Atlantic Real Estate Finance (REFI) reported debt issuance cost amortization of $83.45K in Q1 2026.
How has Chicago Atlantic Real Estate Finance's debt issuance cost amortization changed year-over-year?
Chicago Atlantic Real Estate Finance's debt issuance cost amortization decreased by 24.3% year-over-year, from $110.31K to $83.45K.
What is the long-term trend for Chicago Atlantic Real Estate Finance's debt issuance cost amortization?
Over 3 years (2022 to 2025), Chicago Atlantic Real Estate Finance's debt issuance cost amortization has grown at a -16.7% compound annual growth rate (CAGR), from $703.42K to $406.66K.
What does debt issuance cost amortization mean?
The non-cash expense recognized over time for the costs associated with issuing debt.