EMPIRE STATE REALTY OP, L.P. (ESBA) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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EMPIRE STATE REALTY OP, L.P. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Read chart description and values below for full signed amounts, including zero items.Goodwill impairment charge → operating reconciliation: $166,113,000.00Depreciation and amortization → operating reconciliation: $50,389,000.00Security deposits → operating reconciliation: $11,855,000.00Equity based compensation → operating reconciliation: $11,178,000.00Amortization of non-cash items within interest expense → operating reconciliation: $2,109,000.00Tenant and other receivables → operating reconciliation: $2,075,000.00Amortization of acquired below-market ground leases → operating reconciliation: $1,249,000.00operating reconciliation → Net cash from operating activities: $19,542,000.00operating reconciliation → Net income (loss): $39,554,000.00operating reconciliation → Gain on disposition of properties: $124,622,000.00operating reconciliation → Prepaid expenses and other assets: $33,949,000.00operating reconciliation → Straight-lining of rental revenue: $12,340,000.00operating reconciliation → Accounts payable and accrued expenses: $5,256,000.00operating reconciliation → Deferred revenue and other liabilities: $5,134,000.00operating reconciliation → Deferred costs: $4,187,000.00operating reconciliation → Amortization of acquired above- and below-market leases, net: $384,000.00Proceeds from unsecured revolving credit facility → financing reconciliation: $205,000,000.00financing reconciliation → Net cash from financing activities: $72,161,000.00financing reconciliation → Repayment of unsecured revolving credit facility: $120,000,000.00financing reconciliation → Distributions: $10,045,000.00financing reconciliation → Private perpetual preferred unit distributions: $1,051,000.00financing reconciliation → Repayment of mortgage notes payable: $979,000.00financing reconciliation → Deferred financing costs: $668,000.00financing reconciliation → Taxes paid on withholding shares: $96,000.00Net cash used in investing activities → investing reconciliation: $69,632,000.00Net proceeds from disposition of property → investing reconciliation: $75,693,000.00investing reconciliation → Acquisition of real estate property: $114,335,000.00investing reconciliation → Additions to building and improvements: $30,990,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $106,146,000.00Net cash from operating activities → Cash sources and uses: $19,542,000.00Net cash from financing activities → Cash sources and uses: $72,161,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $128,217,000.00Cash sources and uses → Net cash used in investing activities: $69,632,000.00Net income (loss): -$39,554,000.00Net income (loss)−$39.55 MDepreciation and amortization: $50,389,000.00Depreciation & amortization+$50.39 MGain on disposition of properties: -$124,622,000.00Property sale gain & loss−$124.62 MAmortization of non-cash items within interest expense: $2,109,000.00Debt cost amortization+$2.11 MSettlement of interest rate hedge contracts: $0.00Amortization of acquired above- and below-market leases, net: -$384,000.00Market-lease amortization, net−$384.00 KAmortization of acquired below-market ground leases: $1,249,000.00Below-market ground lease amort.+$1.25 MStraight-lining of rental revenue: -$12,340,000.00Straight-line rents−$12.34 MEquity based compensation: $11,178,000.00Stock-based compensation+$11.18 MSecurity deposits: $11,855,000.00Security deposits+$11.86 MTenant and other receivables: $2,075,000.00Accounts receivable+$2.08 MDeferred costs: -$4,187,000.00Deferred costs−$4.19 MPrepaid expenses and other assets: -$33,949,000.00Prepaid & other assets−$33.95 MAccounts payable and accrued expenses: -$5,256,000.00Payables & accrued expenses−$5.26 MDeferred revenue and other liabilities: -$5,134,000.00Deferred revenue & other liabilities−$5.13 MGoodwill impairment charge: $166,113,000.00Goodwill impairment+$166.11 MNet cash from operating activities: $19,542,000.00Operating cash+$19.54 Moperating reconciliation: $244,968,000.00Repayment of unsecured senior notes: $0.00Proceeds from unsecured revolving credit facility: $205,000,000.00Long-term credit line borrowings+$205.00 MRepayment of unsecured revolving credit facility: -$120,000,000.00Long-term credit line repayments−$120.00 MProceeds from mortgage notes payable: $0.00Repayment of mortgage notes payable: -$979,000.00Notes payable repaid−$979.00 KDeferred financing costs: -$668,000.00Financing costs paid−$668.00 KRepurchases of common units: $0.00Taxes paid on withholding shares: -$96,000.00Stock-award tax withholding−$96.00 KPrivate perpetual preferred unit distributions: -$1,051,000.00Private preferred distributions−$1.05 MDistributions: -$10,045,000.00Dividends paid−$10.05 MNet cash from financing activities: $72,161,000.00Financing cash+$72.16 Mfinancing reconciliation: $205,000,000.00Additions to building and improvements: -$30,990,000.00Capital improvements−$30.99 MAcquisition of real estate property: -$114,335,000.00Real estate acquisitions−$114.34 MNet proceeds from disposition of property: $75,693,000.00Property sale proceeds, net+$75.69 MNet cash used in investing activities: -$69,632,000.00. Cash required to fund net payments.Investing cash−$69.63 Minvesting reconciliation: $145,325,000.00Cash sources and uses: $197,849,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $106,146,000.00Beginning cash$106.15 MEnding cash: Cash, cash equivalents, and restricted cash: $128,217,000.00Ending cash$128.22 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$39.55M + net operating adjustments $59.10M = operating cash +$19.54MFree cash flowNot availableCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$22.07 MEnding cash − beginning cash
Chart details

EMPIRE STATE REALTY OP, L.P. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
106,146,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
19,542,000 US dollars. Net cash provided.
Net income (loss)
negative 39,554,000 US dollars
Depreciation and amortization
50,389,000 US dollars
Gain on disposition of properties
negative 124,622,000 US dollars
Amortization of non-cash items within interest expense
2,109,000 US dollars
Settlement of interest rate hedge contracts
0 US dollars
Amortization of acquired above- and below-market leases, net
negative 384,000 US dollars
Amortization of acquired below-market ground leases
1,249,000 US dollars
Straight-lining of rental revenue
negative 12,340,000 US dollars
Equity based compensation
11,178,000 US dollars
Security deposits
11,855,000 US dollars
Tenant and other receivables
2,075,000 US dollars
Deferred costs
negative 4,187,000 US dollars
Prepaid expenses and other assets
negative 33,949,000 US dollars
Accounts payable and accrued expenses
negative 5,256,000 US dollars
Deferred revenue and other liabilities
negative 5,134,000 US dollars
Goodwill impairment charge
166,113,000 US dollars
Investing activities
negative 69,632,000 US dollars. Net cash used.
Additions to building and improvements
negative 30,990,000 US dollars
Acquisition of real estate property
negative 114,335,000 US dollars
Net proceeds from disposition of property
75,693,000 US dollars
Financing activities
72,161,000 US dollars. Net cash provided.
Repayment of unsecured senior notes
0 US dollars
Proceeds from unsecured revolving credit facility
205,000,000 US dollars
Repayment of unsecured revolving credit facility
negative 120,000,000 US dollars
Proceeds from mortgage notes payable
0 US dollars
Repayment of mortgage notes payable
negative 979,000 US dollars
Deferred financing costs
negative 668,000 US dollars
Repurchases of common units
0 US dollars
Taxes paid on withholding shares
negative 96,000 US dollars
Private perpetual preferred unit distributions
negative 1,051,000 US dollars
Distributions
negative 10,045,000 US dollars
Operating adjustment reconciliation
244,968,000 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
205,000,000 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
145,325,000 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 Jun 30, 2026
128,217,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
197,849,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
22,071,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.

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 loss −$39.55M + net operating adjustments $59.10M = operating cash +$19.54M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • 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.
EMPIRE STATE REALTY OP, L.P. (ESBA) FY2026 Q2 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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