IIPRHIGH SIGNALFINANCIAL10-K

IIPR experienced a dramatic 192% increase in total debt while cash plummeted 68%, accompanied by significant declines across all operating metrics including a 27% drop in net income.

This represents a substantial deterioration in IIPR's financial position, with the company taking on nearly $260 million in additional debt while burning through cash reserves. The simultaneous decline in revenue, operating income, and cash flow suggests underlying operational challenges that may have necessitated the increased leverage, creating heightened financial risk for shareholders.

Comparing 2026-02-24 vs 2025-02-21View on EDGAR →
FINANCIAL ANALYSIS

IIPR's financial profile underwent a dramatic negative transformation, with total debt nearly tripling to $394 million while cash reserves collapsed from $146 million to $48 million. Operating performance declined across the board, with revenue falling 14% to $266 million, net income dropping 27% to $118 million, and operating cash flow declining 23% to $198 million. This combination of deteriorating operations, depleted liquidity, and substantially increased leverage signals serious financial stress and represents a material shift in the company's risk profile.

FINANCIAL STATEMENT CHANGES
Total Debt
Balance Sheet
+192.4%
$134.7M$393.7M

Debt increased 192.4% — substantial leverage increase; assess whether deployed for growth or covering losses.

Cash & Equivalents
Balance Sheet
-67.5%
$146.2M$47.6M

Cash declined 67.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Net Income
P&L
-26.9%
$161.7M$118.2M

Net income declined 26.9% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-26.3%
$168.3M$124.1M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Operating Cash Flow
Cash Flow
-23.3%
$258.4M$198.2M

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

Total Liabilities
Balance Sheet
+18.3%
$442.0M$522.9M

Liabilities increased 18.3% — monitor debt-to-equity ratio and interest coverage.

Revenue
P&L
-13.8%
$308.5M$266.0M

Revenue softened 13.8% — monitor whether this is cyclical or structural.

LANGUAGE CHANGES
NEW — 2026-02-24
PRIOR — 2025-02-21
ADDED
As of February 24, 2026, there were 28,135,865 shares of common stock outstanding.
We have acquired and expect to continue to acquire our cannabis properties through sale-leaseback transactions and third-party purchases.
These properties are generally leased, and we expect to continue leasing them on a triple-net lease basis, pursuant to which the tenant is responsible for all aspects of and costs related to the property and its operation during the lease term, including structural repairs, maintenance, real estate taxes and insurance.
Outside of the cannabis sector, our leases may include different lease structures that do not require tenants to assume all property-related expenses.
In addition to our cannabis-related real estate portfolio, we also have financial investments in the life science industry and intend to actively pursue acquisitions of properties within that sector as a key component of our growth strategy.
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REMOVED
As of February 21, 2025, there were 28,331,833 shares of common stock outstanding.
We have acquired and intend to continue to acquire our properties through sale-leaseback transactions and third-party purchases.
We have leased and expect to continue to lease our properties on a triple-net lease basis, where the tenant is responsible for all aspects of and costs related to the property and its operation during the lease term, including structural repairs, maintenance, real estate taxes and insurance.
2024 Business Update Investments During 2024, we acquired two new properties and made additional investments into existing properties under development or redevelopment.
As of December 31, 2024, we owned 109 properties comprising an aggregate of 9.0 million rentable square feet (including 666,000 rentable square feet under development/redevelopment) in 19 states.
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