ACR ACRES Commercial Realty Corp.

Overview and Growth

Fiscal 2025 results for ACRES Commercial Realty Corp. combined $79.95M of revenue with net income of $27.98M and an operating cash inflow of $4.10M. At $79.95M, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. Compared with $83.49M in fiscal 2024, revenue decreased 4.2%, a top-line contraction that reduced operating scale. The company reported diluted EPS of $0.03, adding a shareholder-level measure to the absolute income figures considered below. The per-share result recorded a 97.4% decrease from fiscal 2024 diluted EPS of $1.15. The diluted weighted-average share count was 7.41M, linking total earnings with the per-share result received by shareholders. Diluted shares moved 6.5% from 7.92M in fiscal 2024, leaving the current share base lower year over year. The company employed $2.16B of total assets, the balance-sheet base supporting its current operating and cash-flow results. The revenue-to-assets relationship was 0.04x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

Net income came to $27.98M, completing the progression from revenue through gross and operating profitability to the final reported result. Measured against reported revenue, net income produced a 35.0% margin after operating costs and the remaining recognized items. Pretax income was $27.89M, isolating the reported earnings outcome before the income-tax provision recognized for the fiscal year. The pretax margin was 34.9%, relating income before taxes directly to revenue. An income-tax benefit of $83.00K improved the final result relative to pretax income or loss. The effective tax-benefit relationship was 0.3% of positive pretax income. Return on period-end equity was 5.1%, relating annual net income to the equity capital on the balance sheet. The net-income-to-assets relationship measured 1.3%, showing earnings relative to the full balance sheet. The company moved from fiscal 2024 net income of $28.70M to $27.98M, with the current outcome ending below that comparison.

Liquidity and Capital Structure

The company held $2.16B of assets against $1.61B of liabilities and $550.59M of equity, revealing how the asset base was financed. Reported cash and equivalents were $83.77M, separating immediately recognizable cash resources from the rest of the current-asset base. Total debt was $1.55B, establishing the amount of borrowing carried within the company’s capital structure. Debt equaled 2.82x of book equity, describing the relative scale of borrowing and shareholder capital. Relative to total assets, debt measured 71.7%, showing how much of the asset base was matched by borrowing. Equity equaled 25.5% of assets, showing the shareholder-capital layer within the company’s balance sheet. The liabilities-to-assets relationship was 74.5%, placing reported obligations against the full positive asset balance. The cash-to-assets relationship was 3.9%, comparing reported cash and equivalents with the full positive asset balance. The asset base changed 14.9% from $1.88B in fiscal 2024, leaving current total assets higher year over year. Against $449.66M of equity in fiscal 2024, the current book-equity balance moved 22.4% and ended higher. Cash and equivalents were 47.7% higher than fiscal 2024 cash of $56.71M, showing the year-over-year change in liquid resources.

Cash Flow and Earnings Quality

Operating activities produced a cash inflow of $4.10M, giving the cash-flow counterpart to the accrual-based profit measures reported for the year. Against net income, operating cash flow measured 0.15x, showing the relationship between accrual earnings and operating cash. Compared with $19.39M in fiscal 2024, current operating cash flow of $4.10M was below the prior result.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.