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Financial statements

Terra Property Trust, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 7 fiscal years, taken from the XBRL data Terra Property Trust, Inc. 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

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Revenue51.450.346.756.667.949.735.4
Operating expenses22.626.738.9
Operating income28.823.77.7710.8-24.53.94-1.32
Interest expense3.092.981.5814.828.125.113.5
Other non-operating income-19.718.4-20.1-17.8-32.4-41.1-26.1
Pre-tax income-37.2-27.4
Income tax00.43
Net income9.035.24-12.4-6.95-56.9-37.2-27.8
EBITDA32.628.311.817.4-17.511.32.52
EPS, basic0.600.28-0.63-0.34-2.34-1.53-1.14
EPS, diluted0.600.28-0.63-0.34-2.34-1.53-1.14
Shares, basic (weighted)1518.819.520.724.324.324.3
Shares, diluted (weighted)1518.819.520.724.324.324.3
Dividend per share2.031.160.880.780.760.760.48

Balance sheet

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents29.618.635.828.610.78.5833.2
Lease right-of-use assets16.116.127.427.40
Intangible assets12.89.797.452.579.875.641.85
Total assets527588694813671543352
Accounts payable1.753.971.261.452.412.192.96
Total liabilities280285420491429357205
Total debt152294439409326179
Paid-in capital302373373444444444444
Retained earnings-54.5-70.4-99.9-123-203-259-298
Other comprehensive income00-0.190
Shareholders' equity248303274322242186146
Total equity248303274322242186146
Total liabilities and equity527588694813671543352
Shares outstanding15.119.519.50

Cash flow statement

FY2020FY2020FY2021FY2022FY2023FY2024FY2025
Net income9.045.26-12.4-6.95-56.9-37.2-27.8
Depreciation and amortization3.794.643.996.536.977.363.84
Change in payables0.732.25-2.7-0.551.12-0.220.78
Cash from operations17.57.934.110.48.61-3.261.91
Capital expenditures0-0.130
Acquisitions0-0.010
Purchases of investments0-6.04-6.48-0.14-7.910
Sales and maturities of investments06.026.611.262.423.55
Cash from investing-4.44-78.2-87.7-49.1-10102181
Debt repaid-0.39-0.59-12.1-2.71
Stock issued3.620
Share buybacks0-3.620
Dividends paid-30.4-21.2-17.1-16.1-18.6-18.6-11.6
Cash from financing8.9552.710234.1-15.5-99-164
Net change in cash22-17.618.2-14.6-16.9-0.5718.9
Free cash flow0.48.48-3.26
Interest paid17.316.322.222.634.433.624.1

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 $15.53 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Operating margin-75.7%Operating income / revenue.
EBITDA margin-63.2%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-164.0%Net income / revenue.
Operating cash flow margin-5.4%Cash from operations / revenue.
Return on equity (ROE)-28.7%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-14.6%Net income / average total assets.
Return on invested capital (ROIC)-5.8%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
D&A / revenue12.4%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-28.7%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-14.5%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-6.8%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating income growth, 1y-133.4%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y-77.6%EBITDA vs the same period a year earlier. Only from a positive base.
EBITDA CAGR, 3y-47.4%Compound annual growth of ebitda over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EBITDA CAGR, 5y-38.3%Compound annual growth of ebitda over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating cash flow CAGR, 3y68.0%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow CAGR, 5y-24.7%Compound annual growth of operating cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Dividend per share growth, 1y-36.8%Dividend per share vs the same period a year earlier. Only from a positive base.
Dividend per share CAGR, 3y-14.9%Compound annual growth of dividend per share over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Dividend per share CAGR, 5y-16.2%Compound annual growth of dividend per share over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-21.1%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-23.1%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y-13.6%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-35.2%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-24.4%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y-9.8%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y0.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y5.5%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y5.3%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Debt / equity0.88xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets44.6%Total debt / total assets.
Liabilities / assets49.3%Total liabilities / total assets.
Net debt$101.7MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-1.79xOperating income / interest expense.
Goodwill and intangibles / assets0.1%(Goodwill + intangible assets) / total assets.
Tangible book value$126.2MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.09xRevenue / average total assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$1.49Net 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$0.91Revenue / diluted weighted shares.
Operating cash flow per share-$0.05Cash from operations / diluted weighted shares.
Book value per share$5.20Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$5.19Tangible book value / shares outstanding.
Cash per share$0.40(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$378.0MShare price x shares outstanding.
Enterprise value$479.7MMarket cap + total debt - cash - short-term investments.
P/S17.1xMarket cap / revenue.
P/B2.99xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book2.99xMarket cap / tangible book value, when positive.
EV/Sales21.6xEnterprise value / revenue.
Earnings yield-9.6%Net income / market cap (the inverse of P/E).
Dividend yield1.5%Dividends paid over the period / market cap.
Shareholder yield1.5%(Dividends paid + share buybacks) / market cap.
What was Terra Property Trust, Inc.'s revenue in fiscal 2025?

Terra Property Trust, Inc. reported revenue of $35.4M for fiscal 2025, 28.7% lower than the year before.

Was Terra Property Trust, Inc. profitable in fiscal 2025?

No. It reported a net loss of $27.8M.

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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