MDRRHIGH SIGNALFINANCIAL10-K

MDRR underwent a dramatic financial deterioration with net income swinging from $28K profit to -$2.4M loss while changing its name and potentially exiting REIT status.

The company appears to be in significant distress, with operating income collapsing 85% and stockholders' equity declining 37%, suggesting fundamental business challenges. The name change from "Medalist Diversified REIT, Inc." coupled with language indicating REIT election only "through" December 31, 2025, suggests a potential exit from REIT status, which would represent a major strategic shift for investors.

Comparing 2026-03-02 vs 2025-02-27View on EDGAR →
FINANCIAL ANALYSIS

The company experienced severe financial deterioration across all major metrics, with net income plummeting from a small profit to a $2.4M loss while operating income collapsed 85% despite SG&A expenses more than doubling. Cash position weakened significantly (down 45%) alongside a 37% decline in stockholders' equity, though debt was reduced by 15% and dividends were cut 71%, suggesting management is taking defensive measures. The overall picture signals a company in financial distress attempting to preserve capital through cost-cutting and debt reduction while struggling with fundamental operational challenges.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-8779.1%
$28K-$2.4M

Net income declined 8779.1% — review whether driven by operations, interest costs, or non-recurring items.

Share Buybacks
Cash Flow
+333.6%
$32K$141K

Share repurchases increased 333.6% — management returning capital, signals confidence in intrinsic value.

SG&A Expense
P&L
+117.6%
$301K$654K

SG&A up 117.6% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Operating Income
P&L
-85.3%
$3.7M$548K

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

Dividends Paid
Cash Flow
-70.7%
$1.3M$384K

Dividends cut 70.7% — significant signal of cash flow stress or capital reallocation priorities.

Cash & Equivalents
Balance Sheet
-44.9%
$4.8M$2.6M

Cash declined 44.9% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Stockholders Equity
Balance Sheet
-37.3%
$15.0M$9.4M

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

Total Debt
Balance Sheet
-14.9%
$60.4M$51.4M

Debt reduced 14.9% — deleveraging strengthens balance sheet and reduces financial risk.

Operating Cash Flow
Cash Flow
-14.8%
$1.8M$1.5M

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

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-02-27
ADDED
Medalist Diversified REIT, Inc._December 31, 2025 0001654595 --12-31 2025 FY false true Medalist Diversified REIT, Inc.
Box 8436 Richmond , VA 23226 (Address of principal executive offices) (Zip Code) Registrant s telephone number, including area code: ( 804 ) 338-7708 Medalist Diversified REIT, Inc.
We own our investment properties and other investments through our operating partnership, Medalist Diversified Holdings, L.P., a Delaware limited partnership (the Operating Partnership ) which was formed on September 29, 2015.
serves as the general partner of Medalist Diversified Holdings, LP.
Beginning with our taxable year ended December 31, 2017, through our taxable year ended December 31, 2025, we elected to be taxed as a real estate investment trust ( REIT ) for federal income tax purposes, and we believe that we operated in a manner qualifying us as a REIT for those taxable years.
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REMOVED
Our current primary focus is on (i) managing our legacy portfolio consisting of retail and flex-industrial properties in secondary and tertiary markets in Virginia, North Carolina, and South Carolina, and (ii) managing and expanding our single tenant net lease ( STNL ) property portfolio in geographic markets across the United States.
Beginning with our taxable year ended December 31, 2017, we believe that we have operated in a manner qualifying us as a REIT, and we have elected to be taxed as a REIT for federal income tax purposes.
We operate as an UPREIT, and own our properties through our subsidiary, Medalist Diversified Holdings, L.P., a Delaware limited partnership.
We may also pursue other real estate-related investments, including but not limited to equity or other ownership interests in entities that are the direct or indirect owners of real property, or indirect investments in real property, such as those that may be obtained in a joint venture.
We anticipate that any such equity or joint venture investments to be in controlling interests in such entities.
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