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ACRES Commercial Realty Corp. (ACR) Financials

ACR
Trailing 12 months to June 30, 2026
Revenue $79.9M -3.4% YoY
Net Income $26.9M +28.2% YoY
EPS (Diluted) -$1.08 -5300.0% YoY
Operating Cash Flow $3.3M -79.9% YoY
Market Cap $163.8M as of Oct 10, 2026
Price / Sales 2.1x on $79.9M revenue, trailing 12 months to June 30, 2026
Price / Earnings 6.1x on $26.9M net income, trailing 12 months to June 30, 2026
Price / Book 0.4x on $413.3M equity, Q2 FY2026

A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Oct 10, 2026; every other figure is from the SEC filings on this page. Not financial advice.

Source SEC Filings (10-K/10-Q) Latest period Q2 FY2026, ended Jun 30, 2026 Reported Currency USD FYE December

Newest figures come from the 10-Q for Q2 FY2026, filed Aug 4, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the ACR SEC filings page.

ACRES Commercial Realty Corp. (ACR) reported $79.9M in revenue over the twelve months to Jun 30, 2026, down 3.4% from the prior twelve months. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 15 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Rhea AI ACR FY2025

ACRES runs an asset-heavy, leveraged model where reported profit converts weakly to cash and balance-sheet activity depends on financing.

In FY2025, cash conversion weakened: net income of $28.0M produced operating cash flow of only $4.1M, so accounting earnings were not translating into equivalent internally generated cash. Meanwhile, financing provided $248.5M against investing outflows of $224.2M, indicating that external capital funded much of the period’s balance-sheet movement.

Assets were about 27x FY2025 revenue, making return on assets of 1.3% a more informative lens than sales-based margins. Debt-to-equity rose to 3.7x while equity fell to $420.8M, showing greater balance-sheet gearing in FY2025.

Net profit margin held at 35.0% as revenue slipped 4.2%, suggesting reported earnings were less sensitive to the modest top-line contraction than a revenue-only reading would imply. But low asset returns show that this margin does not translate into a high earnings yield on the company’s large asset base.

[ NOT FINANCIAL ADVICE ]

Financial Health Signals

Financial health score not available

ACRES Commercial Realty Corp. does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.

Piotroski F-Score Partial
4/7

ACRES Commercial Realty Corp. passes 4 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 2 of 4 profitability signals pass, all 2 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality Low Quality
0.15x

For every $1 of reported earnings, ACRES Commercial Realty Corp. generates $0.15 in operating cash flow ($4.1M OCF vs $28.0M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.

Key Financial Metrics

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Earnings & Revenue

Revenue
$21.0M
YoY-4.1%
QoQ+17.7%
5Y CAGR+16.4%
10Y CAGR+2.9%

ACRES Commercial Realty Corp. generated $21.0M in revenue in Q2 2026. This represents a decrease of 4.1% from the same quarter a year earlier. Against the prior quarter it is up 17.7%.

Net Income
-$5.0M
YoY-216.1%
QoQ-166.7%

ACRES Commercial Realty Corp. reported -$5.0M in net income in Q2 2026. This represents a decrease of 216.1% from the same quarter a year earlier. Against the prior quarter it is down 166.7%.

EPS (Diluted)
-$1.87
YoY-1770.0%
QoQ-1068.8%

ACRES Commercial Realty Corp. earned -$1.87 per diluted share (EPS) in Q2 2026. This represents a decrease of 1770.0% from the same quarter a year earlier. Against the prior quarter it is down 1068.8%.

EBITDA

Not reported for Q2 2026.

Cash & Balance Sheet

Cash & Debt
$41.1M
YoY-3.9%
QoQ-14.4%
5Y CAGR-14.7%
10Y CAGR-4.5%

ACRES Commercial Realty Corp. held $41.1M in cash against $1.8B in long-term debt as of Q2 2026.

Dividends Per Share
$0.00

ACRES Commercial Realty Corp. paid $0.00 per share in dividends in Q2 2026.

Shares Outstanding
7M
YoY-4.0%
QoQ0.0%
5Y CAGR-5.4%
10Y CAGR-13.7%

ACRES Commercial Realty Corp. had 7M shares outstanding in Q2 2026. This represents a decrease of 4.0% from the same quarter a year earlier. It is unchanged from the prior quarter.

Free Cash Flow

Not reported for Q2 2026.

Margins & Returns

Net Margin
-23.9%
YoY-43.7pp
QoQ-66.2pp
10Y change-52.7pp

ACRES Commercial Realty Corp.'s net profit margin was -23.9% in Q2 2026, showing the share of revenue converted to profit. This is down 43.7 percentage points from the same quarter a year earlier. Against the prior quarter it is down 66.2 percentage points.

Return on Equity
-1.2%
YoY-2.2pp
QoQ-3.0pp
5Y change-4.2pp
10Y change-1.8pp

ACRES Commercial Realty Corp.'s ROE was -1.2% in Q2 2026, measuring profit generated per dollar of shareholder equity. This is down 2.2 percentage points from the same quarter a year earlier. Against the prior quarter it is down 3.0 percentage points.

Gross Margin

Not reported for Q2 2026.

Operating Margin

Not reported for Q2 2026.

Capital Allocation

Share Buybacks
$0
YoY-100.0%

ACRES Commercial Realty Corp. repurchased no shares in Q2 2026. This represents a decrease of 100.0% from the same quarter a year earlier.

R&D Spending

Not reported for Q2 2026.

Capital Expenditures

Not reported for Q2 2026.

ACR Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

ACR quarterly income statement
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-QQ4'2410-KQ3'2410-Q
Revenue$21.0M-4.1%$17.8M+4.8%$20.0M-6.5%$21.0M-5.9%$21.9M+4.5%$17.0M-9.4%$21.4M-54.2%$22.4M-6.9%
SG&A Expenses$2.7M-0.5%$3.0M-3.9%$2.9M+10.2%$2.5M+2.5%$2.7M+16.1%$3.2M-2.9%$2.6M$2.4M+8.2%
Interest Expense$27.9M+37.6%$25.1M+8.6%$22.6M-11.9%$19.9M-30.9%$20.3M-33.1%$23.1M-26.0%$25.7M-23.1%$28.8M-14.0%
Income Tax$0-100.0%$1K-98.7%-$166K-1560.0%$0-100.0%$7K-87.0%$76K-$10K$82K
Net Income-$5.0M-216.1%$7.5M+1131.2%$6.3M-32.0%$18.0M+124.1%$4.3M-32.4%-$730K-114.8%$9.3M+44.9%$8.1M+6.4%
EPS (Basic)-$1.87-1770.0%-$0.16+80.0%-$0.41-175.9%$1.38+273.0%-$0.10-145.5%-$0.80-1242.9%$0.54+157.1%$0.37+8.8%
EPS (Diluted)-$1.87-1770.0%-$0.16+80.0%-$0.39-175.0%$1.34-$0.10-147.6%-$0.80$0.52$0.36+9.1%
Diluted Shares (Avg)7M-7.7%7M-10.9%N/A7M7M-7.5%7MN/A8M-7.5%

Not reported in any period shown, so not listed: Cost of Revenue, Gross Profit, R&D Expenses, Operating Income, EBITDA.

ACR Balance Sheet

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

ACR quarterly balance sheet
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-QQ4'2410-KQ3'2410-Q
Total Assets$2.4B+32.4%$2.5B+39.7%$2.2B+14.9%$1.7B-16.0%$1.8B-13.2%$1.8B-16.8%$1.9B-14.3%$2.0B-11.1%
Cash & Equivalents$41.1M-3.9%$48.0M-27.3%$83.8M+47.7%$40.9M-41.6%$42.7M-52.3%$66.0M-21.9%$56.7M-32.0%$70.1M+8.7%
Short-Term Investments$0$0$0$0$0$0$0$0
Long-Term Investments$0$0$0$0$0$0$0$0
Total Liabilities$1.9B+34.2%$1.9B+44.2%$1.6B+12.6%$1.3B-19.8%$1.4B-16.2%$1.3B-21.1%$1.4B-18.2%$1.6B-13.8%
Long-Term Debt$1.8B+36.2%$1.9B+46.6%$1.6B+13.3%$1.2B-20.3%$1.3B-17.3%$1.3B-21.9%$1.4B-19.1%$1.5B-14.6%
Total Equity$413.3M-2.8%$420.6M-2.2%$420.8M-4.2%$432.9M-0.8%$425.3M-2.0%$430.1M-0.6%$439.1M+0.8%$436.3M-0.3%

Not reported in any period shown, so not listed: Current Assets, Inventory, Accounts Receivable, Goodwill, Current Liabilities, Non-Current Liabilities, Retained Earnings.

ACR Cash Flow Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

ACR quarterly cash flow statement
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-QQ4'2410-KQ3'2410-Q
Operating Cash Flow$5.5M-53.5%$913K+120.0%$6.3M+734.3%-$9.4M-211.9%$11.8M+71.1%-$4.6M-236.9%$757K-91.9%$8.4M-28.4%
Depreciation & Amortization$18K-10.0%$19K+5.6%$21K+23.5%$19K+18.8%$20K+25.0%$18K+125.0%$17K-26.1%$16K-27.3%
Investing Cash Flow$75.1M+219.0%-$351.7M-398.7%-$428.6M-444.4%$149.7M+108.1%-$63.1M-232.1%$117.7M+114.6%$124.5M+128.9%$72.0M+116.1%
Financing Cash Flow-$88.4M-399.8%$314.6M+402.3%$465.5M+435.8%-$142.5M-41.2%$29.5M+157.0%-$104.1M-69.4%-$138.6M-92.1%-$100.9M-490.0%
Share Buybacks$0-100.0%$0-100.0%$10.0M+292.7%$2.9M+68.7%$5.1M+226.2%$4.4M+111.7%$2.5M-46.3%$1.7M+136.8%

Not reported in any period shown, so not listed: Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid.

ACR Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

ACR quarterly financial ratios
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-QQ4'2410-KQ3'2410-Q
Net Margin-23.9%-43.7pp42.2%+46.5pp31.6%-11.9pp85.8%+49.8pp19.8%-10.8pp-4.3%-30.5pp43.5%+29.8pp36.0%+4.5pp
Return on Equity-1.2%-2.2pp1.8%+2.0pp1.5%-0.6pp4.2%+2.3pp1.0%-0.4pp-0.2%-1.3pp2.1%+0.6pp1.8%+0.1pp
Return on Assets-0.2%-0.4pp0.3%+0.3pp0.3%-0.2pp1.1%+0.7pp0.2%-0.1pp0.0%-0.3pp0.5%+0.2pp0.4%+0.1pp
Debt-to-Equity4.34+1.2x4.46+1.5x3.68+0.6x2.76-0.7x3.10-0.6x2.97-0.8x3.12-0.8x3.43-0.6x
Asset Turnover0.010.0x0.010.0x0.010.0x0.010.0x0.010.0x0.010.0x0.010.0x0.010.0x

Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Current Ratio, FCF Margin.

Similar Companies

Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.

Company Fiscal year Revenue Net income Net margin Market cap Health score
ACRES Commercial Realty Corp. ACR FY2025 $79.9M $28.0M 35.0% $163.8M —
Seven Hills Realty Trust SEVN FY2025 $29.4M $15.4M 52.5% $156.3M 36/100
Sunrise Realty Trust, Inc. SUNS FY2025 $21.6M $12.1M 56.3% $79.1M 0/100
Granite Point Mortgage Trust Inc. GPMT FY2025 $131.7M -$41.2M -31.2% $31.5M 4/100
Lument Finance Trust, Inc. LFT FY2025 N/A -$2.7M N/A $27.2M —
Angel Oak Mortgage REIT, Inc. AOMR FY2025 $143.7M $44.0M 30.6% $168.5M 38/100

Frequently Asked Questions

What is ACRES Commercial Realty Corp.'s annual revenue?

ACRES Commercial Realty Corp. (ACR) reported $79.9M in total revenue for fiscal year 2025. This represents a -4.2% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is ACRES Commercial Realty Corp.'s revenue growing?

ACRES Commercial Realty Corp. (ACR) revenue declined by 4.2% year-over-year, from $83.5M to $79.9M in fiscal year 2025.

Is ACRES Commercial Realty Corp. profitable?

Yes, ACRES Commercial Realty Corp. (ACR) reported a net income of $28.0M in fiscal year 2025, with a net profit margin of 35.0%.

ACRES Commercial Realty Corp. (ACR) reported diluted earnings per share of $0.03 for fiscal year 2025. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

As of fiscal year 2025, ACRES Commercial Realty Corp. (ACR) had $83.8M in cash and equivalents against $1.6B in long-term debt.

ACRES Commercial Realty Corp. (ACR) had a net profit margin of 35.0% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

ACRES Commercial Realty Corp. (ACR) has a return on equity of 6.7% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

ACRES Commercial Realty Corp. (ACR) generated $4.1M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

ACRES Commercial Realty Corp. (ACR) had $2.2B in total assets as of fiscal year 2025, including both current and long-term assets.

Yes, ACRES Commercial Realty Corp. (ACR) spent $22.3M on share buybacks during fiscal year 2025, returning capital to shareholders by reducing shares outstanding.

ACRES Commercial Realty Corp. (ACR) had 7M shares outstanding as of fiscal year 2025.

ACRES Commercial Realty Corp. (ACR) had a debt-to-equity ratio of 3.68 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

ACRES Commercial Realty Corp. (ACR) had a return on assets of 1.3% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

ACRES Commercial Realty Corp. (ACR) trades at 6.1x earnings, its market capitalization divided by net income of $26.9M net income, trailing 12 months to June 30, 2026. The market capitalization is $163.8M as of Oct 10, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

ACRES Commercial Realty Corp. (ACR) trades at 2.1x sales, its market capitalization divided by revenue of $79.9M revenue, trailing 12 months to June 30, 2026. The market capitalization is $163.8M as of Oct 10, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

ACRES Commercial Realty Corp. (ACR) has a Piotroski F-Score of 4 out of 7 computable signals; 2 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

ACRES Commercial Realty Corp. (ACR) has an earnings quality ratio of 0.15x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

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