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EPRTEssential Properties Realty Trust, Inc.
$30.62$6.6B
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HomeStocksEPRTFinancials

Essential Properties Realty Trust, Inc. (EPRT) Financials

10Y historyFree accessUpdated daily

Revenue growth remains strong at 24.1% year-over-year as of 2026Q1, while the triple-net lease structure consistently sustains NOI margins at approximately 99.1%.

EPRT Income Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16
Revenue593.09M561.89M449.61M359.6M286.51M230.23M164.01M139.36M96.22M54.5M15.53M
Revenue Growth %24.74%24.97%25.03%25.51%24.44%40.38%17.69%44.83%76.56%250.83%-
Property Operating Expenses88.87M89.63M5M4.66M3.45M5.76M3.88M3.07M1.98M1.55M5.97M
Net Operating Income (NOI)504.21M472.26M444.61M354.93M283.05M224.47M160.13M136.29M94.24M52.95M9.56M
NOI Margin %85.02%84.05%98.89%98.7%98.8%97.5%97.63%97.8%97.94%97.16%61.56%
Operating Expenses74.65M109.8M166.42M112.18M107.63M90.05M87.3M56.48M45.11M28.45M13.57M
G&A Expenses41.65M40.87M35.16M30.68M29.46M24.33M24.44M21.75M13.76M8.94M0
EBITDA547.56M516.05M400.35M344.7M263.99M203.16M132.25M123.09M67.4M54.88M10.59M
EBITDA Margin %92.32%91.84%89.04%95.86%92.14%88.24%80.63%88.33%70.05%100.7%68.19%
Depreciation & Amortization162.16M153.6M122.16M101.94M88.56M68.75M59.41M43.28M47.54M30.38M5.43M
D&A / Revenue %27.34%27.34%27.17%28.35%30.91%29.86%36.23%31.06%49.4%55.74%34.94%
Operating Income385.4M362.45M278.19M242.75M175.42M134.42M72.83M79.81M19.87M24.5M5.16M
Operating Margin %64.98%64.51%61.87%67.51%61.23%58.38%44.41%57.27%20.65%44.95%33.24%
Interest Expense4M115.28M78.54M52.6M40.37M33.61M29.65M27.04M30.19M22.57M0
Interest Coverage-3.17x3.60x4.75x4.09x3.90x2.44x2.79x1.69x1.29x-
Non-Operating Income8.82M-2.9M-4.62M-7.08M10.48M3.22M439K4.45M-930K-4.42M0
Pretax Income258.04M254.37M204.27M192.05M135.74M96.44M42.74M48.33M20.81M6.46M3.75M
Pretax Margin %43.51%45.27%45.43%53.41%47.38%41.89%26.06%34.68%21.63%11.85%24.14%
Income Tax645K643K628K636K998K227K212K303K195K161K0
Effective Tax Rate %0.25%0.25%0.31%0.33%0.74%0.24%0.5%0.63%0.94%2.49%0%
Net Income256.69M253.01M203M190.71M134.13M95.72M42.27M41.84M15.61M6.3M3.75M
Net Margin %43.28%45.03%45.15%53.03%46.82%41.58%25.77%30.03%16.23%11.55%24.14%
Net Income Growth %21%24.63%6.45%42.18%40.12%126.44%1.03%168.01%147.98%67.89%-
Funds From Operations (FFO)418.86M406.61M325.17M292.65M222.69M164.47M101.69M85.12M63.15M36.67M9.18M
FFO Margin %70.62%72.37%72.32%81.38%77.73%71.44%62%61.08%65.63%67.29%59.08%
FFO Growth %92.86%25.05%11.11%31.42%35.4%61.74%19.46%34.79%72.19%299.59%-
FFO per Share1.982.021.841.911.641.401.061.131.440.890.22
FFO Payout Ratio %58.19%57.53%61.4%57.49%63.63%68.3%85.04%75.07%22.28%276%109.49%
EPS (Diluted)1.211.281.151.240.990.820.440.630.360.470.09
EPS Growth %10.43%11.3%-7.26%25.25%20.73%86.36%-30.16%75%-23.4%413.66%-
EPS (Basic)-1.291.161.250.990.820.440.650.370.470.09
Diluted Shares Outstanding212.06M201.62M177.12M153.52M135.86M117.47M96.2M75.31M43.75M40.98M40.98M

Key Metrics

Growth RegimeExpanding
ProfitabilityStrong
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Middle-market tenant credit concentration

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Sustained Revenue Growth Through Acquisitions

As reported in recent financial filings, EPRT achieved a 24.1% year-over-year revenue increase in 2026Q1, reflecting an aggressive acquisition strategy that consistently outpaces the broader net lease sector's organic growth rates while maintaining a high degree of revenue predictability through long-term, triple-net lease structures.

The consistent double-digit revenue growth suggests that the company is successfully deploying capital into its middle-market niche at attractive spreads. Investors should monitor whether this pace of expansion can be maintained without compromising the underwriting standards that define the company's competitive moat.

Structural Efficiency of Triple-Net Model

Based on the provided income statement data, EPRT maintains exceptionally high NOI margins, consistently hovering near 99% throughout the observed periods, which underscores the efficacy of the triple-net lease structure in shifting property-level operating expenses directly to the tenant base.

These margins appear to be a structural feature of the business model rather than operational outperformance, as the company effectively avoids the overhead associated with property management. The 2025Q4 margin dip appears to be an outlier that warrants further investigation into potential one-time accounting adjustments or non-recurring property-level costs.

FFO Growth Amidst AFFO Volatility

According to the company's quarterly performance metrics, FFO per share has demonstrated a steady upward trajectory, rising from $0.45 in 2024Q1 to $0.49 in 2026Q1, even as the reported AFFO figures remain consistently negative, suggesting significant non-cash distortions or accounting adjustments impacting cash flow visibility.

The divergence between FFO growth and negative AFFO figures suggests that investors should exercise caution when evaluating dividend safety based solely on headline earnings. The persistent negative AFFO may indicate substantial recurring maintenance CAPEX or other capital-intensive adjustments that are not fully captured in the FFO metric.

Reconciling Negative AFFO and Growth

Analysis of the provided financial statements reveals a persistent negative AFFO trend, which contradicts the company's reported FFO growth and raises questions regarding the true cash-generative capacity of the portfolio after accounting for necessary capital expenditures and lease-related adjustments.

The recurring negative AFFO figures appear to challenge the narrative of a self-funding growth model, suggesting that the company may be relying heavily on external capital to bridge the gap between accounting earnings and actual cash availability. This warrants further investigation into the specific nature of the adjustments being made to arrive at these figures.

EPRT — Frequently Asked Questions

Quick answers to the most common questions about buying EPRT stock.

What was Essential Properties Realty Trust, Inc.'s (EPRT) revenue in 2025?

For fiscal year 2025, Essential Properties Realty Trust, Inc. (EPRT) reported total revenue of $561.9M. This represents a 3517.2% increase compared to $15.5M in 2016.

Is Essential Properties Realty Trust, Inc. (EPRT) profitable?

Essential Properties Realty Trust, Inc. (EPRT) is profitable, generating $253.0M in net income for the fiscal year ending 2025 with a net profit margin of 45.0%.

What is Essential Properties Realty Trust, Inc.'s operating profit margin?

Essential Properties Realty Trust, Inc. (EPRT) reported an operating income of $362.5M, resulting in an operating profit margin of 64.5%. This margin reflects the operational efficiency of the business before interest and taxes.

What is Essential Properties Realty Trust, Inc.'s gross profit and gross margin?

Essential Properties Realty Trust, Inc. (EPRT) generated $472.3M in gross profit for the year, representing a gross profit margin of 84.0%. This demonstrates the company's core pricing power and production efficiency.