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ARI · 10-Q filed August 10, 2026

ARI earnings analysis

What we found in ARI's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Apollo Commercial Real Estate Finance’s Q2 GAAP net income was $22.711 million, or $0.11 per diluted share, down from $0.16 in Q1 and $0.12 in the prior-year quarter. The loan portfolio sale sharply reduced recurring net interest income, while a $339.087 million realized investment loss and $30.714 million debt-extinguishment loss drove distributable earnings to negative $349.149 million. The company has substantial liquidity of $1.2 billion and materially lower leverage, but its board-approved dissolution and liquidation plan creates significant execution and residual-asset risks.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

GAAP Income Rose, EPS Declined
Net income available to common stockholders was $22.711 million, or $0.11 per diluted share, versus $23.159 million and $0.16 in Q1 2026. Compared with Q2 2025, net income increased from $17.7 million while EPS declined from $0.12.
Real Estate Operations Improved
Real estate owned generated $36.242 million of revenue and $8.530 million of net income in Q2 2026, versus $0.4 million of net income in Q1 2026. Management attributed the improvement to $6.4 million of higher D.C. Hotel operating income and $2.7 million of increased Brooklyn Multifamily income.
Loan Portfolio Fully Monetized
The Asset Sale generated approximately $8.6 billion of cash consideration, and the company received $9.5 billion of loan repayments during the first six months of 2026. There were no outstanding commercial loans as of June 30, 2026.
Liquidity and Leverage Strengthened
Liquidity was $1.2 billion of cash on hand at June 30, 2026, plus $21.7 million of remaining construction-financing capacity. Debt-to-equity improved to 0.7 from 4.1 at December 31, 2025.
Large Capital Return Declared
The company declared a $3.75-per-share common dividend payable July 15, 2026, characterized predominantly as a return of capital. The Series B-1 preferred stock was redeemed on July 15, 2026 for $25.00 per share plus $3.1 million of accrued unpaid dividends.
Six-Month GAAP Income Increased
Six-month net income was $52.006 million versus $46.730 million in the prior-year period, despite net interest income falling $38.347 million to $44.208 million. The decline in interest income reflected the April 24, 2026 sale of the loan portfolio.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Dissolution and Liquidation Execution
The board determined on June 15, 2026 that dissolution, liquidation of assets and winding up the business were advisable. Stockholder approval of the Plan would result in liquidating distributions, while the July 14, 2026 proxy states that the vote will materially affect long-term capital needs.
Large Realized Losses Hit Distributions
Q2 included a $339.087 million net realized loss on investments, including a $335.0 million write-off of Specific CECL allowances, and a $30.714 million loss on debt extinguishment. Distributable Earnings consequently fell to negative $349.149 million, or negative $2.62 per share, from positive $30.682 million, or $0.22, in Q1.
Asset Valuation and Capital Runoff
Although cash was $1.2 billion at June 30, 2026, ongoing debt related to real estate owned was $371.5 million and only $21.7 million of additional construction-financing capacity remained. The company also reported book value per share of $8.47, down from $12.14 at December 31, 2025.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$0.11
Segment
Net interest income: $8.141 million in Q2 2026, down from $36.067 million in Q1 2026 and $82.555 million for the first six months of 2025.
Segment
Real estate owned operations: $36.242 million of revenue and $8.530 million of net income in Q2 2026; six-month net income was $8.898 million versus $7.296 million in 2025.
Guidance

What they said about what is next.

No numeric revenue or EPS guidance was provided. Management stated that the June 15, 2026 dissolution and liquidation decision, subject to stockholder approval, will materially impact long-term capital needs and the plan for meeting them.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · April 30, 2026
Apollo Commercial Real Estate Finance, Inc. reported significant revenue growth in its latest 10-K filing, achieving $732.52 million for Q4 2025, surpassing estimates by 56.75%. Despite strong performance in revenue and…
10-Q · April 28, 2026
ARI reported net income available to common stockholders of $23.159 million, or $0.16 per diluted share, for the quarter ended March 31, 2026. Net interest income declined to $36.067 million (down $8.035 million vs…
10-Q · October 30, 2025
ARI reported total net revenue of $61,619 (thousands) for the three months ended September 30, 2025, down from $71,573 in Q3 2024 (-$9,954). Despite the revenue decline and a narrower operating margin (operating income…
10-Q · July 29, 2025
Apollo Commercial Real Estate Finance reported total net revenue of $70,902,000 for Q2 2025, down from $81,108,000 in Q2 2024. Net income available to common stockholders fell to $17,671,000 (diluted EPS $0.12) from…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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