REFIHIGH SIGNALOPPORTUNITY10-K

REFI delivered explosive 341% revenue growth while successfully scaling operations and maintaining strong cash flow generation.

The dramatic revenue increase from $11.1M to $48.9M demonstrates the company's ability to rapidly scale its commercial mortgage REIT business in what appears to be a favorable lending environment. The language changes reveal a shift from external management to a more detailed operational structure, suggesting greater business maturity and control over growth trajectory.

Comparing 2026-03-12 vs 2025-03-12View on EDGAR →
FINANCIAL ANALYSIS

REFI experienced exceptional growth with revenue surging 341% to $48.9M, while operating cash flow increased a solid 24% to $28.8M, demonstrating strong operational leverage and cash conversion. Interest expense rose 184% to $5.8M, reflecting increased borrowing to fund loan originations, though this growth was well below the revenue expansion rate. The 43% decline in cash to $14.9M likely reflects aggressive deployment of capital into higher-yielding loan assets, which is consistent with the substantial revenue growth and suggests effective capital allocation in a scaling mortgage REIT.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
+341.1%
$11.1M$48.9M

Strong top-line growth of 341.1% — accelerating demand or successful expansion into new markets.

Interest Expense
P&L
+184.2%
$2.0M$5.8M

Interest expense surged 184.2% — significant debt increase or rising rates materially impacting earnings.

Cash & Equivalents
Balance Sheet
-43.4%
$26.4M$14.9M

Cash declined 43.4% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Cash Flow
Cash Flow
+24.3%
$23.2M$28.8M

Operating cash flow grew 24.3% — strong conversion of earnings to cash, healthy business fundamentals.

LANGUAGE CHANGES
NEW — 2026-03-12
PRIOR — 2025-03-12
ADDED
As of March 6, 2026, there were 21,080,272 shares of the Registrant s common stock outstanding.
Form 10-K Summary 95 Signatures 95 i FORWARD -LOOKING STATEMENTS This report contains information that may constitute forward-looking statements.
B USINESS Organization Chicago Atlantic Real Estate Finance, Inc., and its wholly owned consolidated financing subsidiary, Chicago Atlantic Lincoln, LLC ( CAL ) (collectively the Company , we , "us" or our ), is a commercial mortgage real estate investment trust ( REIT ) incorporated in the state of Maryland on March 30, 2021.
The Company has elected to be taxed as a REIT for United States federal income tax purposes under the Internal Revenue Code of 1986, as amended (the Code ), commencing with its taxable year ended December 31, 2021.
The Company believes that it has qualified as a REIT and that its method of operation will enable it to continue to qualify as a REIT.
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REMOVED
As of March 7, 2025, there were 20,893,785 shares of the Registrant s common stock outstanding.
Form 10-K Summary 86 Signatures 87 i FORWARD -LOOKING STATEMENTS This report contains information that may constitute forward-looking statements.
B USINESS Overview We are a commercial mortgage real estate investment trust ("REIT").
We commenced operations on March 30, 2021 and completed our initial public offering ( IPO ) in December 2021.
We are externally managed by Chicago Atlantic REIT Manager, LLC (our Manager ).
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