Essential Properties Realty Trust, Inc. (EPRT) FY2026 Q3 Statement of Cash Flows
2026-07-01 to 2026-09-30
Statement of Cash Flows
2026-07-01 to 2026-09-30
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Chart details
Essential Properties Realty Trust, Inc. cash flow reconciliation, Jul 1, 2026 through Sep 30, 2026
Cash flows for Jul 1, 2026 through Sep 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 30, 2026. Ending cash: Sep 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Jun 30, 2026
- 134,229,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 118,071,000 US dollars. Net cash provided.
- Adjustment to rental revenue for tenant credit
- 1,932,000 US dollars
- Gain on dispositions of real estate, net
- negative 4,234,000 US dollars
- Amortization of lease incentives
- 354,000 US dollars
- Depreciation and amortization
- 46,925,000 US dollars
- Net income
- 60,655,000 US dollars
- Amortization of above/below market leases and right of use assets, net
- negative 389,000 US dollars
- Accrued liabilities and other payables
- 11,018,000 US dollars
- Amortization of deferred financing costs and other non-cash interest expense
- 2,224,000 US dollars
- Rent receivables, prepaid expenses and other assets, net
- negative 4,812,000 US dollars
- Change in provision for credit losses
- 196,000 US dollars
- Provision for impairment of real estate
- 15,032,000 US dollars
- Equity-based compensation expense
- 5,152,000 US dollars
- Straight-line rent receivable, net
- negative 16,120,000 US dollars
- Loss on debt extinguishment
- 138,000 US dollars
- Investing activities
- negative 328,293,000 US dollars. Net cash used.
- Lease incentives paid
- negative 2,000,000 US dollars
- Investment in construction in progress
- negative 20,911,000 US dollars
- Investment in real estate, including capital expenditures
- negative 284,156,000 US dollars
- Deposits for prospective real estate investments
- negative 818,000 US dollars
- Proceeds from sales of investments, net
- 17,288,000 US dollars
- Investments in loans receivable
- negative 39,844,000 US dollars
- Principal collections on loans and direct financing lease receivables
- 2,148,000 US dollars
- Financing activities
- 105,588,000 US dollars. Net cash provided.
- Borrowings under revolving credit facility
- 488,537,000 US dollars
- Repayments under revolving credit facility
- 0 US dollars
- Payments for taxes related to net settlement of equity awards
- negative 964,000 US dollars
- Payment of deferred financing costs
- negative 1,243,000 US dollars
- Proceeds from issuance of common stock, net
- 119,503,000 US dollars
- Offering costs
- negative 93,000 US dollars
- Dividends and distributions paid
- negative 70,152,000 US dollars
- Proceeds from issuance of senior unsecured notes, net
- 0 US dollars
- Repayment of unsecured term loan
- negative 430,000,000 US dollars
- Operating adjustment reconciliation
- 82,971,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 608,040,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 347,729,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- 0 US dollars
- Ending cash on Sep 30, 2026
- 29,595,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 357,888,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 104,634,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 1.95×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $57.42M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Cash-flow net income is $60.66 M, derived by subtracting the earlier cumulative period; the income statement reports $60.66 M for the same period. The difference is −$2.00 K. Neither amount has been adjusted.
- Cash-flow net income is $60.66 M, derived by subtracting the earlier cumulative period; the income statement reports $60.66 M for the same period. The difference is −$2.00 K. Neither amount has been adjusted.
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