# ACRES Commercial Realty Corp.: financial statements, quarterly

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)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/acr/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | 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 | [24.0](/filings/0000950170-24-122460.md) | [22.4 d](/filings/0001193125-26-098916.md) | [18.8](/filings/0000950170-25-065958.md) | [20.9](/filings/0000950170-25-102890.md) | [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) |
| Operating income | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Interest expense | $m | [33.6](/filings/0000950170-24-027462.md) | [33.4](/filings/0000950170-24-027462.md) | [31.3](/filings/0000950170-24-055428.md) | [30.3](/filings/0000950170-24-091713.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $m | [0.0](/filings/0000950170-24-122460.md) | [(0.0) d](/filings/0001193125-26-098916.md) | [0.0](/filings/0000950170-25-065958.md) | [0.1](/filings/0000950170-25-102890.md) | [0.1](/filings/0001193125-25-269208.md) | [(0.0) d](/filings/0001193125-26-098916.md) | [0.1](/filings/0001193125-26-209358.md) | [0.0](/filings/0001193125-26-331463.md) | [0.0](/filings/0001193125-25-269208.md) | [(0.2) d](/filings/0001193125-26-098916.md) | [0.0](/filings/0001193125-26-209358.md) | [0.0](/filings/0001193125-26-331463.md) |
| Net income | $m | [7.6](/filings/0000950170-24-122460.md) | [6.4](/filings/0000950170-24-027462.md) | [4.9](/filings/0001193125-25-269208.md) | [6.4](/filings/0001193125-25-269208.md) | [8.1](/filings/0001193125-25-269208.md) | [9.3 d](/filings/0001193125-26-197603.md) | [(0.7)](/filings/0001193125-26-331463.md) | [4.3](/filings/0001193125-26-331463.md) | [18.0](/filings/0001193125-25-269208.md) | [6.3 d](/filings/0001193125-26-197603.md) | [7.5](/filings/0001193125-26-331463.md) | [(5.0)](/filings/0001193125-26-331463.md) |
| Diluted EPS | $ per share | [0.33](/filings/0000950170-24-122460.md) | [0.20](/filings/0000950170-24-027462.md) | [0.07](/filings/0000950170-25-065958.md) | [0.21](/filings/0000950170-25-102890.md) | [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) |
| Basic EPS | $ per share | [0.34](/filings/0000950170-24-122460.md) | [0.21](/filings/0000950170-24-027462.md) | [0.07](/filings/0000950170-25-065958.md) | [0.22](/filings/0000950170-25-102890.md) | [0.37](/filings/0001193125-25-269208.md) | not reported | [(0.80)](/filings/0001193125-26-209358.md) | [(0.10)](/filings/0001193125-26-331463.md) | [1.38](/filings/0001193125-25-269208.md) | not reported | [(0.16)](/filings/0001193125-26-209358.md) | [(1.87)](/filings/0001193125-26-331463.md) |

- Revenue: us-gaap:Revenues
- Operating income: not reported
- Interest expense: us-gaap:InterestExpense
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:ProfitLoss, us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [64.4](/filings/0000950170-24-122460.md) | [83.4](/filings/0000950170-25-039661.md) | [84.6](/filings/0000950170-25-065958.md) | [89.6](/filings/0000950170-25-102890.md) | [70.1](/filings/0001193125-25-269208.md) | [56.7](/filings/0001193125-26-098916.md) | [66.0](/filings/0001193125-26-209358.md) | [42.7](/filings/0001193125-26-331463.md) | [40.9](/filings/0001193125-25-269208.md) | [83.8](/filings/0001193125-26-331463.md) | [48.0](/filings/0001193125-26-209358.md) | [41.1](/filings/0001193125-26-331463.md) |
| Total assets | $m | [2,261](/filings/0000950170-23-060179.md) | [2,196](/filings/0000950170-25-039661.md) | [2,140](/filings/0000950170-24-055428.md) | [2,095](/filings/0000950170-24-091713.md) | [2,010](/filings/0000950170-24-122460.md) | [1,881](/filings/0001193125-26-098916.md) | [1,780](/filings/0000950170-25-065958.md) | [1,818](/filings/0000950170-25-102890.md) | [1,689](/filings/0001193125-25-269208.md) | [2,162](/filings/0001193125-26-331463.md) | [2,486](/filings/0001193125-26-209358.md) | [2,407](/filings/0001193125-26-331463.md) |
| Total liabilities | $m | [1,813](/filings/0000950170-23-060179.md) | [1,750](/filings/0000950170-25-039661.md) | [1,697](/filings/0000950170-24-055428.md) | [1,651](/filings/0000950170-24-091713.md) | [1,563](/filings/0000950170-24-122460.md) | [1,432](/filings/0001193125-26-098916.md) | [1,339](/filings/0000950170-25-065958.md) | [1,383](/filings/0000950170-25-102890.md) | [1,254](/filings/0001193125-25-269208.md) | [1,612](/filings/0001193125-26-331463.md) | [1,931](/filings/0001193125-26-209358.md) | [1,856](/filings/0001193125-26-331463.md) |
| Long-term debt | $m | [1,755](/filings/0000950170-23-060179.md) | [1,691](/filings/0000950170-24-027462.md) | [1,638](/filings/0000950170-24-055428.md) | [1,593](/filings/0000950170-24-091713.md) | [1,498](/filings/0000950170-24-122460.md) | [1,368](/filings/0000950170-25-039661.md) | [1,279](/filings/0000950170-25-065958.md) | [1,317](/filings/0000950170-25-102890.md) | [1,194](/filings/0001193125-25-269208.md) | [1,551](/filings/0001193125-26-098916.md) | [1,876](/filings/0001193125-26-209358.md) | [1,793](/filings/0001193125-26-331463.md) |
| Shareholders' equity | $m | [438](/filings/0000950170-23-060179.md) | [436](/filings/0000950170-25-039661.md) | [433](/filings/0000950170-24-055428.md) | [434](/filings/0000950170-24-091713.md) | [436](/filings/0000950170-24-122460.md) | [439](/filings/0001193125-26-098916.md) | [430](/filings/0000950170-25-065958.md) | [425](/filings/0000950170-25-102890.md) | [433](/filings/0001193125-25-269208.md) | [421](/filings/0001193125-26-331463.md) | [421](/filings/0001193125-26-209358.md) | [413](/filings/0001193125-26-331463.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Total assets: us-gaap:Assets
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | 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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [11.8 d](/filings/0000950170-24-122460.md) | [9.4 d](/filings/0001193125-26-098916.md) | [3.3](/filings/0000950170-25-065958.md) | [6.9 d](/filings/0000950170-25-102890.md) | [8.4 d](/filings/0001193125-25-269208.md) | [0.8 d](/filings/0001193125-26-098916.md) | [(4.6)](/filings/0001193125-26-209358.md) | [11.8 d](/filings/0001193125-26-331463.md) | [(9.4) d](/filings/0001193125-25-269208.md) | [6.3 d](/filings/0001193125-26-098916.md) | [0.9](/filings/0001193125-26-209358.md) | [5.5 d](/filings/0001193125-26-331463.md) |
| Capital expenditure | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Dividends paid | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Share repurchases | $m | [0.7 d](/filings/0000950170-24-122460.md) | [4.7 d](/filings/0001193125-26-098916.md) | [2.1](/filings/0000950170-25-065958.md) | [1.6 d](/filings/0000950170-25-102890.md) | [1.7 d](/filings/0001193125-25-269208.md) | [2.5 d](/filings/0001193125-26-098916.md) | [4.4](/filings/0001193125-26-209358.md) | [5.1 d](/filings/0001193125-26-331463.md) | [2.9 d](/filings/0001193125-25-269208.md) | [10.0 d](/filings/0001193125-26-098916.md) | [0.0](/filings/0001193125-26-209358.md) | [0.0 d](/filings/0001193125-26-331463.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: not reported
- Dividends paid: not reported
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | thousands of shares | [8,759](/filings/0000950170-23-060179.md) | [8,500](/filings/0000950170-24-055428.md) | [8,535](/filings/0000950170-24-091713.md) | [8,593](/filings/0000950170-24-122460.md) | [8,034](/filings/0000950170-25-065958.md) | [7,842](/filings/0000950170-25-102890.md) | [7,946](/filings/0001193125-25-269208.md) | [7,362](/filings/0001193125-26-209358.md) | [7,251](/filings/0001193125-26-331463.md) | [7,314](/filings/0001193125-25-269208.md) | [6,559](/filings/0001193125-26-209358.md) | [6,694](/filings/0001193125-26-331463.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 7,131,101 at 2026-08-03, from the cover of the [10-Q filed 2026-08-04](/filings/0001193125-26-331463.md) (dei:EntityCommonStockSharesOutstanding).

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