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Financial statements

Net Lease Office Properties financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Net Lease Office Properties files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2021FY2023FY2023FY2024FY2025
Revenue148156175142119
General and administrative10.311.913.67.57.31
Interest expense28.626.842.66812.7
Other non-operating income-45.9-26.8-45.8-49.9-44.3
Pre-tax income3.0616.3-131-93.8-145
Income tax1.650.490.43-2.380.16
Net income to minority interests0-00.020.090.1
Net income1.4215.8-132-91.5-145
EPS, basic1.08-9.00-6.18-9.81
EPS, diluted1.08-9.00-6.18-9.81
Shares, basic (weighted)14.614.614.614.814.8
Shares, diluted (weighted)14.614.614.614.814.8
Dividend per share0.000.340.3412.30

Balance sheet

FY2021FY2023FY2023FY2024FY2025
Cash and equivalents3.974.6716.325.1120
Goodwill5263.60
Intangible assets16697.915.7
Total assets1,4621,305805453
Total liabilities353624220156
Total debt27654216921.9
Paid-in capital0856856856
Retained earnings0
Other comprehensive income-42.5-35.6-40.20
Shareholders' equity1,108677581294
Minority interests1.744.424.183.91
Total equity1,0581,110681585298
Total liabilities and equity1,4621,305805453
Shares outstanding014.614.814.8

Cash flow statement

FY2021FY2023FY2023FY2024FY2025
Net income1.4215.8-132-91.4-145
Depreciation and amortization58.663.27556.735.9
Stock-based compensation2.43.162.90.250
Deferred income tax-0.23-1.04-1.2-3.270
Cash from operations75.384.37171.964.1
Acquisitions0-2100
Cash from investing-4.18-22.927.7298208
Debt issued0031700
Debt repaid-39.9-63.7-367-111
Dividends paid00-1.07
Cash from financing-77.2-64.5-36.8-368-219
Exchange rate effect0.02-0.12-0.05-1.030.74
Net change in cash-6.08-3.361.80.654.2
Interest paid28.626.839.341.39.2
Income taxes paid1.11.82.70.70.7

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $9.93 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Pre-tax margin-59.6%Pre-tax income / revenue.
Net margin-59.8%Net income / revenue.
Operating cash flow margin63.5%Cash from operations / revenue.
Return on equity (ROE)-27.7%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-22.6%Net income / average total assets.
D&A / revenue28.3%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-16.4%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-8.7%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow growth, 1y-10.8%Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y-8.7%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Dividend per share growth, 1y3,518.0%Dividend per share vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-49.4%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-35.7%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y-43.7%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-32.3%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y0.2%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y0.4%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Liabilities / assets16.5%Total liabilities / total assets.
Goodwill and intangibles / assets6.1%(Goodwill + intangible assets) / total assets.
Tangible book value$151.6MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.38xRevenue / average total assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$3.07Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share$5.12Revenue / diluted weighted shares.
Operating cash flow per share$3.25Cash from operations / diluted weighted shares.
Book value per share$11.06Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$10.23Tangible book value / shares outstanding.
Cash per share$1.60(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$147.1MShare price x shares outstanding.
Enterprise value$123.4MMarket cap + total debt - cash - short-term investments.
P/S1.94xMarket cap / revenue.
P/B0.90xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.97xMarket cap / tangible book value, when positive.
P/OCF3.05xMarket cap / cash from operations, when positive.
EV/Sales1.63xEnterprise value / revenue.
Earnings yield-30.9%Net income / market cap (the inverse of P/E).
What was Net Lease Office Properties's revenue in fiscal 2025?

Net Lease Office Properties reported revenue of $118.9M for fiscal 2025, 16.4% lower than the year before.

Was Net Lease Office Properties profitable in fiscal 2025?

No. It reported a net loss of $145.3M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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