CLPRHIGH SIGNALFINANCIAL10-K

CLPR suffered severe financial deterioration with stockholders' equity plunging to -$30.7M and operating income collapsing 89.7%, driven by a major asset impairment and disposal following the loss of a significant NYC government tenant.

The company faces a critical financial crisis with negative equity of -$30.7M, indicating potential insolvency concerns and severely impaired balance sheet strength. The loss of NYC as a major tenant (representing 22% of revenues) has materialized into substantial asset write-downs totaling $34.6M in impairment and disposal losses, fundamentally weakening the company's asset base and cash generation capability.

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FINANCIAL ANALYSIS

CLPR experienced catastrophic financial deterioration with stockholders' equity collapsing from -$5.4M to -$30.7M and net income swinging from $1.3M profit to -$1.6M loss. Operating income crashed 89.7% from $40.5M to $4.2M, while operating cash flow declined 29.2% to $22.6M, indicating severely impaired operational performance. Despite higher capital expenditures of $69.7M and cash increasing to $30.8M from asset sales, the overall picture signals potential financial distress with negative equity suggesting the company's liabilities exceed assets.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
-467.7%
-$5.4M-$30.7M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Net Income
P&L
-225.2%
$1.3M-$1.6M

Net income declined 225.2% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-89.7%
$40.5M$4.2M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Cash & Equivalents
Balance Sheet
+54.9%
$19.9M$30.8M

Cash position surged 54.9% — strong cash generation or capital raise providing significant financial cushion.

Capital Expenditure
Cash Flow
+50.6%
$46.3M$69.7M

Capital expenditure jumped 50.6% — major investment cycle underway; assess returns on deployment.

Operating Cash Flow
Cash Flow
-29.2%
$31.9M$22.6M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-14
ADDED
On May 30, 2025, the Company completed the sale of 10 West 65th Street in Manhattan, a 6-story residential building with approximately 76,000 square feet of residential rental GLA.
The Company incurred $1,900 in closing costs and paid $800 in accrued interest at closing.
At closing, the Company repaid in full its $31,200 mortgage note (the Mortgage ) with Flagstar Bank ( Flagstar ) (see note 4 below).
The Company recorded a loss on the disposal of long-lived assets of $857 and a loss on impairment of long-lived assets of $33,780 during the year-ended December 31, 2025.
During the fiscal year ended December 31, 2025, we derived approximately 78% of our revenues from rents received from residents in our apartment rental properties and the remainder from commercial and retail rental customers.
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REMOVED
These risks include, but are not limited to, the following: We depend on two commercial leases with certain agencies of the City of New York (NYC), as a single government tenant in our office buildings, with one lease terminating effective August 23, 2025 and the other lease expiring on December 27, 2025.
Our inability to replace NYC as a tenant at rent rates comparable to the rates in the lease that terminates in August 2025 or to negotiate a five-year extension of the lease expiring in December 2025 could cause a material adverse effect on us, including our financial condition, results of operations and cash flow.
We derive approximately 74% of our revenues from rents received from residents in our apartment rental properties and the remainder from commercial and retail rental customers.
As of December 31, 2024, agencies of the City of New York leased an aggregate of 548,580 rentable square feet of commercial space at our commercial office properties at 141 Livingston Street and 250 Livingston Street, representing approximately 22% of our total revenues for the year ended December 31, 2024.
As of February 23, 2024, the City of New York notified the Company of its intention to terminate its lease for 342,496 square feet of office space located at 240-250 Livingston Street effective August 23, 2025.
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