ELMEHIGH SIGNALOPERATIONAL10-K

ELME underwent a massive liquidation transaction, selling the majority of its portfolio and taking on $520M in new debt secured by its remaining properties.

The company completed a fundamental transformation from a 28-property REIT to a 10-property entity in liquidation mode, with shareholders approving both a portfolio sale and liquidation plan. This represents a complete strategic pivot away from growth operations toward asset monetization and eventual wind-down.

Comparing 2026-02-27 vs 2025-02-14View on EDGAR →
FINANCIAL ANALYSIS

The portfolio sale drove revenue to collapse 90% from $206M to $21M while operating income swung dramatically negative to -$122M, though net losses actually improved due to one-time gains. Total liabilities more than doubled to $1.9B primarily from the new $520M secured term loan, while operating cash flow declined 35% to $62M, reflecting the drastically reduced asset base and the company's transition into liquidation mode.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-620.7%
$23.5M-$122.2M

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

Total Liabilities
Balance Sheet
+145.6%
$763.7M$1.9B

Liabilities grew 145.6% — significant increase in debt or obligations, assess impact on financial flexibility.

Revenue
P&L
-90%
$206.4M$20.7M

Revenue declined 90% — significant demand weakness or market share loss warrants investigation.

Net Income
P&L
+85.5%
-$154.2M-$22.4M

Net income grew 85.5% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-34.6%
$95.2M$62.2M

Operating cash flow fell 34.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Interest Expense
P&L
+22%
$24.9M$30.4M

Interest costs rose 22% — monitor debt levels and coverage ratio in rising rate environment.

Gross Profit
P&L
-15.3%
$153.2M$129.8M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Total Assets
Balance Sheet
+14.5%
$1.8B$2.1B

Asset base grew 14.5% — expansion through organic growth, acquisitions, or capital deployment.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-14
ADDED
As of February 24, 2026, 88,857,883 common shares were outstanding.
As of December 31, 2025, we owned nine apartment communities and one office property.
Plan of Liquidation On February 13, 2025, the Company announced that its Board of Trustees (the Board ) had initiated a formal review to evaluate strategic alternatives.
On October 30, 2025, our shareholders approved the Portfolio Sale Transaction and the Plan of Sale and Liquidation, and on November 12, 2025, Elme completed the Portfolio Sale Transaction.
Also on November 12, 2025, certain indirect subsidiaries of the Company, as borrowers (collectively, the Borrowers ), and Goldman Sachs Bank USA, as lender (the Lender ), entered into that certain Loan Agreement (the Loan Agreement ) pursuant to which the Lender has made a senior secured term loan of $520.0 million (the Secured Term Loan ) to the Borrowers.
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REMOVED
As of February 11, 2025, 88,029,292 common shares were outstanding.
As of December 31, 2024, we owned 28 apartment communities and one office property.
Business and Investment Strategy Our mission is to elevate the value living experience and create a place our residents are proud to call home by continuously focusing on service, efficiency, and innovation.
We are focused on creating shareholder value by providing quality, affordably priced housing to a deep, solid, and growing base of mid-market demand.
Our research indicates that affordability is a pressing rental issue at multiple price points across the mid-market rent spectrum.
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