NENHIGH SIGNALFINANCIAL10-K

NEN experienced a substantial decline in net income despite revenue growth, while significantly expanding its asset base and debt load.

The sharp deterioration in net income while revenue grew 10.8% suggests meaningful margin compression or increased interest expense from the 30% debt increase. The partnership expanded its residential portfolio by 468 units and added commercial space, indicating an active acquisition strategy that required substantial leverage increases.

Comparing 2026-03-13 vs 2025-03-14View on EDGAR →
FINANCIAL ANALYSIS

NEN's financial profile shows mixed signals with revenue growing to $89.2M but net income declining substantially to $6.0M, creating significant margin pressure. The partnership notably expanded its balance sheet, with total assets growing 28.4% to $505.3M funded primarily through a 30% increase in debt to $531.0M, while cash strengthened by 51.4% to $26.7M. Operating cash flow declined 13.4% to $27.7M, suggesting the earnings quality deterioration flowed through to cash generation despite the asset expansion.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-61.5%
$15.7M$6.0M

Net income declined 61.5% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
+51.4%
$17.6M$26.7M

Cash position surged 51.4% — strong cash generation or capital raise providing significant financial cushion.

Total Debt
Balance Sheet
+30%
$408.6M$531.0M

Debt increased 30% — substantial leverage increase; assess whether deployed for growth or covering losses.

Total Assets
Balance Sheet
+28.4%
$393.5M$505.3M

Asset base grew 28.4% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+27.1%
$455.9M$579.5M

Liabilities increased 27.1% — monitor debt-to-equity ratio and interest coverage.

Operating Income
P&L
-15.9%
$25.4M$21.3M

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

Operating Cash Flow
Cash Flow
-13.4%
$31.9M$27.7M

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

Revenue
P&L
+10.8%
$80.5M$89.2M

Revenue growing 10.8% — solid top-line momentum, watch margins for quality of growth.

LANGUAGE CHANGES
NEW — 2026-03-13
PRIOR — 2025-03-14
ADDED
Title of each class: Trading Symbol Name of each exchange on which registered: Class A NEN NYSE MKT Exchange As of March 12, 2026, there were 92,984 of the registrant s Class A units (2,789,526 Depositary Receipts) of limited partnership issued and outstanding and 22,084 Class B units issued and outstanding.
Jameson Brown and Harley Brown indirectly collectively own between 47.6% and 59%, and five other current and past employees of The Hamilton Company, Inc.
(the Hamilton Company or Hamilton ) own collectively between 0% and 2.4%, respectively of the Joint Ventures.
As of February 1, 2026, the Partnership and its Subsidiary Partnerships owned 3,411 residential apartment units in 27 residential and mixed-use complexes (collectively, the Apartment Complexes ).
As of February 1, 2026, the Subsidiary Partnerships also owned two commercial shopping centers in Framingham, Massachusetts, commercial buildings in Newton, Massachusetts, one commercial building in Brookline, Massachusetts and commercial space in mixed-use buildings in Boston, Brockton, and Newton, Massachusetts, totaling approximately 138,000 square feet of commercial space.These properties are referred to collectively as the Commercial Properties.
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REMOVED
Title of each class: Trading Symbol Name of each exchange on which registered: Class A NEN NYSE MKT Exchange As of March 12, 2025, there were 93,338 of the registrant s Class A units (2,800,146 Depositary Receipts) of limited partnership issued and outstanding and 22,168 Class B units issued and outstanding.
Jameson Brown and Harley Brown indirectly collectively own between 47.6% and 59%, and five other current and past employees of Hamilton own collectively between 0% and 2.4% , respectively of the Joint Ventures.
As of February 1, 2025, the Partnership and its Subsidiary Partnerships owned 2,943 residential apartment units in 27 residential and mixed-use complexes (collectively, the Apartment Complexes ).
As of February 1, 2025, the Subsidiary Partnerships also owned two commercial shopping centers in Framingham, Massachusetts, one commercial building in Newton, Massachusetts, one commercial building in Brookline, Massachusetts and commercial space in mixed-use buildings in Boston, Brockton and Newton, Massachusetts, totaling approximately 131,000 square feet of commercial space.
These properties are referred to collectively as the Commercial Properties.
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