ACREMEDIUM SIGNALFINANCIAL10-K

ACRE showed significant improvement in profitability with net losses narrowing 97% from -$35M to -$902K, while substantially reducing credit loss provisions from $20.2M to $10K.

The dramatic reduction in net losses and near-elimination of credit loss provisions suggests ACRE's loan portfolio quality has stabilized significantly, indicating potential recovery from previous credit stress. However, the 32% increase in total debt to $948M and 54% decline in cash reserves to $29M raises questions about liquidity management and leverage strategy.

Comparing 2026-02-10 vs 2025-02-12View on EDGAR →
FINANCIAL ANALYSIS

ACRE demonstrated strong credit improvement with net losses narrowing 97% and provision for credit losses dropping from $20.2M to just $10K, signaling stabilization in loan portfolio quality. However, this improvement came alongside concerning liquidity trends, with cash declining 54% to $29M, operating cash flow falling 40% to $21M, and total debt increasing 32% to $948M. The combination of improved credit metrics but deteriorating liquidity position suggests ACRE is emerging from a credit cycle but may be facing cash management challenges that warrant investor monitoring.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
+1907.3%
$41K$823K

Capital expenditure jumped 1907.3% — major investment cycle underway; assess returns on deployment.

Provision for Credit Losses
P&L
-100%
$20.2M$10K

Provisions reduced 100% — improving credit quality or reserve release boosting reported earnings.

Net Income
P&L
+97.4%
-$35.0M-$902K

Net income grew 97.4% — bottom-line growth signals improving overall business health.

Cash & Equivalents
Balance Sheet
-54.1%
$63.8M$29.3M

Cash declined 54.1% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Cash Flow
Cash Flow
-39.9%
$35.5M$21.4M

Operating cash flow fell 39.9% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Debt
Balance Sheet
+32%
$718.5M$948.2M

Debt increased 32% — substantial leverage increase; assess whether deployed for growth or covering losses.

Revenue
P&L
-21.3%
$69.7M$54.8M

Revenue softened 21.3% — monitor whether this is cyclical or structural.

LANGUAGE CHANGES
NEW — 2026-02-10
PRIOR — 2025-02-12
ADDED
As of February 5, 2026, there were 55,367,672 shares of the registrant s common stock outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 59 Item 7A.
We are a Maryland corporation and completed our initial public offering in May 2012.
Our Target Assets Our target investments primarily include whole and co-invested senior mortgage loans, subordinated debt, mezzanine loans and preferred equity, as well as other CRE investment opportunities, including commercial mortgage-backed securities.
As of December 31, 2025, Ares Management had over 4,250 employees located in over 55 offices in more than 25 countries.
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REMOVED
As of February 10, 2025, there were 54,856,977 shares of the registrant s common stock outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 57 Item 7A.
We are a Maryland corporation and completed our initial public offering (the IPO ) in May 2012.
Our Target Assets Our target investments primarily include senior mortgage loans, subordinated debt, mezzanine loans, preferred equity and other CRE investment opportunities, including commercial mortgage-backed securities.
As of December 31, 2024, Ares Management had over 3,200 employees located in over 40 offices in more than 15 countries.
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