Other
Loans Held At Original Issue Discount
Chicago Atlantic Real Estate Finance Loans Held At Original Issue Discount increased by 105.3% to $4.35M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 111.7%, from $2.06M to $4.35M. Over 3 years (FY 2022 to FY 2025), Loans Held At Original Issue Discount shows an upward trend with a -17.4% CAGR.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryProfitability
SignalContext dependent
VolatilityModerate
First reportedQ4 2022
Last reportedQ1 2026May 7, 2026
How to read this metric
Higher levels suggest a focus on yield-enhancement strategies through structured lending.
Detailed definition
The carrying value of loans that were issued at a price lower than their face value, with the difference amortized as in...
Peer comparison
Specific to lenders using OID structures; compared to total portfolio to assess yield strategy.
Metric ID:
other_loans_held_at_original_issue_discountHistorical Data
12 periods
| Q4 '22 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$3.76M | -$3.02M | $2.10M | -$1.73M | -$1.42M | -$1.61M | $2.24M | $2.06M | $2.44M | $1.90M | $2.12M | $4.35M |
| QoQ Change | — | +19.6% | +169.7% | -182.3% | +18.1% | -13.7% | +239.1% | -8.4% | +18.8% | -22.3% | +11.7% | +105.3% |
| YoY Change | — | — | +156.0% | — | — | +46.6% | +6.6% | +218.7% | +272.2% | +217.6% | -5.6% | +111.7% |
Range-$3.76M – $4.35M
CAGR+5.5%
Avg YoY Growth+128.0%
Median YoY Growth+133.8%
Current Streak2 quarters growth
Loans Held At Original Issue Discount at Other Companies
Frequently Asked Questions
- What is Chicago Atlantic Real Estate Finance's loans held at original issue discount?
- Chicago Atlantic Real Estate Finance (REFI) reported loans held at original issue discount of $4.35M in Q1 2026.
- How has Chicago Atlantic Real Estate Finance's loans held at original issue discount changed year-over-year?
- Chicago Atlantic Real Estate Finance's loans held at original issue discount increased by 111.7% year-over-year, from $2.06M to $4.35M.
- What is the long-term trend for Chicago Atlantic Real Estate Finance's loans held at original issue discount?
- Over 3 years (2022 to 2025), Chicago Atlantic Real Estate Finance's loans held at original issue discount has grown at a -17.4% compound annual growth rate (CAGR), from -$3.76M to $2.12M.
- What does loans held at original issue discount mean?
- Loans recorded at a value lower than their face amount due to original issue discounts.