# ACRES Commercial Realty Corp.: overview

ACR · NYSE · CIK 1332551 · [Real estate](/sectors/real-estate.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/acr.md) · [Financials](/companies/acr/financials.md) · [Filings](/companies/acr/filings.md) · [Insiders](/companies/acr/insiders.md)

Latest reported revenue: [$21.0m](/filings/0001193125-26-331463.md) for Q2 FY2026, three months to 2026-06-30, from the 10-Q filed Aug 4, 2026 (XBRL us-gaap:Revenues, accession 0001193125-26-331463).

## Last eight quarters

| Line item | Unit | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [22.4](/filings/0001193125-25-269208.md) | [21.4 d](/filings/0001193125-26-098916.md) | [17.0](/filings/0001193125-26-209358.md) | [21.9](/filings/0001193125-26-331463.md) | [21.0](/filings/0001193125-25-269208.md) | [20.0 d](/filings/0001193125-26-098916.md) | [17.8](/filings/0001193125-26-209358.md) | [21.0](/filings/0001193125-26-331463.md) |
| Gross margin | % | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Operating margin | % | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Net margin | % | [36.0%](/filings/0001193125-25-269208.md) | [43.5% d](/filings/0001193125-26-197603.md) | [(4.3%)](/filings/0001193125-26-331463.md) | [19.8%](/filings/0001193125-26-331463.md) | [85.8%](/filings/0001193125-25-269208.md) | [31.6% d](/filings/0001193125-26-197603.md) | [42.2%](/filings/0001193125-26-331463.md) | [(23.9%)](/filings/0001193125-26-331463.md) |
| Diluted EPS | $ per share | [0.36](/filings/0001193125-25-269208.md) | not reported | [(0.80)](/filings/0001193125-26-209358.md) | [(0.10)](/filings/0001193125-26-331463.md) | [1.34](/filings/0001193125-25-269208.md) | not reported | [(0.16)](/filings/0001193125-26-209358.md) | [(1.87)](/filings/0001193125-26-331463.md) |
| Free cash flow | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Revenue. XBRL Revenue: us-gaap:Revenues. Derived values: 12-month figure less the 9-month figure.
- Gross margin (gross profit / revenue). XBRL Revenue: us-gaap:Revenues. Derived values: 12-month figure less the 9-month figure.
- Operating margin (operating income / revenue). XBRL Revenue: us-gaap:Revenues. Derived values: 12-month figure less the 9-month figure.
- Net margin (net income / revenue). XBRL Net income: us-gaap:ProfitLoss; Revenue: us-gaap:Revenues; Net income: us-gaap:NetIncomeLoss. Derived values: 12-month figure less the 9-month figure.
- Diluted EPS. XBRL Diluted EPS: us-gaap:EarningsPerShareDiluted.
- Free cash flow (operating cash flow − capital expenditure). XBRL Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities. Derived values: 9-month figure less the 6-month figure; 12-month figure less the 9-month figure; 6-month figure less the 3-month figure.

## Last five fiscal years

| Line item | Unit | FY2021 (2021-12-31) | FY2022 (2022-12-31) | FY2023 (2023-12-31) | FY2024 (2024-12-31) | FY2025 (2025-12-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [50.1](/filings/0000950170-24-027462.md) | [75.2](/filings/0000950170-25-039661.md) | [91.1](/filings/0001193125-26-098916.md) | [83.5](/filings/0001193125-26-098916.md) | [79.9](/filings/0001193125-26-098916.md) |
| Gross margin | % | not reported | not reported | not reported | not reported | not reported |
| Operating margin | % | not reported | not reported | not reported | not reported | not reported |
| Net margin | % | [67.7%](/filings/0001193125-26-197603.md) | [13.9%](/filings/0001193125-26-197603.md) | [24.0%](/filings/0001193125-26-197603.md) | [34.4%](/filings/0001193125-26-197603.md) | [35.0%](/filings/0001193125-26-197603.md) |
| Diluted EPS | $ per share | [1.85](/filings/0000950170-24-027462.md) | [(1.00)](/filings/0000950170-25-039661.md) | [0.35](/filings/0001193125-26-098916.md) | [1.15](/filings/0001193125-26-098916.md) | [0.03](/filings/0001193125-26-098916.md) |
| Free cash flow | $m | not reported | not reported | not reported | not reported | not reported |

- Revenue. XBRL Revenue: us-gaap:Revenues.
- Gross margin (gross profit / revenue). XBRL Revenue: us-gaap:Revenues.
- Operating margin (operating income / revenue). XBRL Revenue: us-gaap:Revenues.
- Net margin (net income / revenue). XBRL Net income: us-gaap:NetIncomeLoss; Revenue: us-gaap:Revenues.
- Diluted EPS. XBRL Diluted EPS: us-gaap:EarningsPerShareDiluted.
- Free cash flow (operating cash flow − capital expenditure). XBRL Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities.

Each value links to the filing it came from. d marks a derived value. A ratio is not reported when any input is missing.

## Insider purchases and sales

The last 20 open-market transactions on Form 4 (codes P and S). Reported price is as stated on the form, not a market price. [All insider transactions](/companies/acr/insiders.md)

None in coverage.

## Funds that report holding it

From each manager’s latest Form 13F, largest reported value first. Reported value is as filed: filing data, not a price. [All funds](/funds.md)

| Fund | Quarter ended | Reported value | Shares | Put or call | Change on the quarter before |
| --- | --- | ---: | ---: | --- | --- |
| [Eagle Point Credit Management LLC](/funds/1607203.md) | 2026-06-30 | $20.9m | 1,177,060 |  | Unchanged |
| [BlackRock, Inc.](/funds/2012383.md) | 2026-06-30 | $8.0m | 452,330 |  | Added +1,596 |
| [VANGUARD CAPITAL MANAGEMENT LLC](/funds/2100119.md) | 2026-06-30 | $4.5m | 252,201 |  | Reduced −52,779 |
| [Nokomis Capital, L.L.C.](/funds/1541055.md) | 2026-06-30 | $2.6m | 145,768 |  | Reduced −41,515 |
| [GEODE CAPITAL MANAGEMENT, LLC](/funds/1214717.md) | 2026-06-30 | $2.5m | 140,044 |  | Reduced −4,056 |
| [Mink Brook Asset Management LLC](/funds/2052205.md) | 2026-06-30 | $1.8m | 101,618 |  | Added +9,188 |
| [STATE STREET CORP](/funds/93751.md) | 2026-06-30 | $1.6m | 89,545 |  | Reduced −568 |
| [PUNCH & ASSOCIATES INVESTMENT MANAGEMENT, INC.](/funds/1238990.md) | 2026-06-30 | $1.3m | 72,265 |  | New +72,265 |
| [NORTHERN TRUST CORP](/funds/73124.md) | 2026-06-30 | $794.1k | 44,640 |  | Reduced −19,319 |
| [O'SHAUGHNESSY ASSET MANAGEMENT, LLC](/funds/1423442.md) | 2026-06-30 | $746.4k | 41,956 |  | Reduced −12,993 |

## Recent filings

[All 1,069 filings](/companies/acr/filings.md)

| Filed | Accepted | Form | What it is | Accession |
| --- | --- | --- | --- | --- |
| 2026-09-04 | 19:47 ET | [8-K](/filings/0001193125-26-382349.md) | 1.01 Entry into a material agreement; 1.02 Termination of a material agreement; 9.01 Financial statements and exhibits | 0001193125-26-382349 |
| 2026-08-24 | 16:20 ET | [8-K/A](/filings/0001193125-26-363629.md) | 9.01 Financial statements and exhibits | 0001193125-26-363629 |
| 2026-08-12 | 16:16 ET | [8-K](/filings/0001193125-26-346890.md) | 1.01 Entry into a material agreement; 9.01 Financial statements and exhibits | 0001193125-26-346890 |
| 2026-08-07 | 16:07 ET | [SCHEDULE 13D/A](/filings/0001213900-26-086686.md) | Ownership report, active investor, amended | 0001213900-26-086686 |
| 2026-08-07 | 16:06 ET | [SCHEDULE 13D](/filings/0001213900-26-086681.md) | Ownership report, active investor | 0001213900-26-086681 |
| 2026-08-07 | 16:05 ET | [SCHEDULE 13D](/filings/0001213900-26-086672.md) | Ownership report, active investor | 0001213900-26-086672 |
| 2026-08-07 | 16:05 ET | [SCHEDULE 13D](/filings/0001213900-26-086671.md) | Ownership report, active investor | 0001213900-26-086671 |
| 2026-08-06 | 16:29 ET | [8-K](/filings/0001193125-26-338197.md) | 1.01 Entry into a material agreement; 1.02 Termination of a material agreement; 2.01 Completion of an acquisition or disposition; 2.03 New direct financial obligation; 3.02 Unregistered sale of equity; 5.02 Departure or appointment of officers or directors; 7.01 Regulation FD disclosure; 9.01 Financial statements and exhibits | 0001193125-26-338197 |
| 2026-08-04 | 06:42 ET | [8-K](/filings/0001193125-26-331466.md) | 8.01 Other events; 9.01 Financial statements and exhibits | 0001193125-26-331466 |
| 2026-08-04 | 06:40 ET | [10-Q](/filings/0001193125-26-331463.md) | Quarterly report, period 2026-06-30 | 0001193125-26-331463 |

## Latest annual report

[Form 10-K for the fiscal year ended Dec 31, 2025](/filings/0001193125-26-098916.md), filed Mar 10, 2026.

## Forecast league

Q3 FY2026, the quarter ended 2026-09-30, is open for forecasts until the first results filing for it is accepted by EDGAR. Results are due by \[object Promise\]. [Forecast this quarter](/leagues/2026q3/targets/19da3fd7-f34a-41ec-afeb-e85a17104162)

## About the filer

- CIK: 1332551
- Tickers: ACR, ACR-PC, ACR-PD
- Exchange: NYSE
- SIC code: 6798 Real Estate Investment Trusts
- State of incorporation: MD
- Filer category: Accelerated filer<br>Smaller reporting company

Source: SEC EDGAR, XBRL company facts, the filing index and Forms 4. Last ingested by Listed: Oct 24, 2026, 15:37 ET. No prices; not investment advice.