SILA · As filed with the SEC
Sila Realty Trust cash flow statement, by fiscal year
The statement as Sila Realty Trust presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.
CONSOLIDATED STATEMENTS OF CASH FLOWS · USD thousands
| USD thousands | FY2025 Year ended Dec 31, 2025 | FY2024 Year ended Dec 31, 2024 | FY2023 Year ended Dec 31, 2023 | FY2022 Year ended Dec 31, 2022 |
|---|---|---|---|---|
| Cash flows from operating activities: | ||||
| Net income (loss) attributable to common stockholders | — | — | 24,042 | (7,978) |
| Net income attributable to common stockholders | 33,120 | 42,657 | — | — |
| Adjustments to reconcile net income attributable to common stockholders to net cash provided by operating activities: | ||||
| Depreciation and amortization | 76,946 | 74,754 | 74,293 | 77,199 |
| Amortization of deferred financing costs | 2,823 | 2,185 | 1,665 | 1,679 |
| Amortization of above- and below-market leases, net | (529) | 1,173 | 733 | 484 |
| Amortization of fees on real estate related notes receivable | (94) | — | — | — |
| Other amortization expenses | 733 | 735 | 794 | 2,302 |
| Increase in current expected credit loss reserve | 180 | — | — | — |
| Gain on dispositions of real estate | 0 | (341) | (22) | (460) |
| Gain on real estate dispositions of discontinued operations | — | — | 0 | 0 |
| Loss on extinguishment of debt | 233 | 228 | 0 | 3,367 |
| Impairment losses | — | — | 24,252 | 47,424 |
| Impairment and disposition losses | 9,951 | 1,210 | — | — |
| Straight-line rent adjustments, net of write-offs | (9,301) | (5,555) | (2,197) | (7,261) |
| Stock-based compensation | 4,815 | 5,850 | 6,284 | 4,180 |
| Changes in operating assets and liabilities: | ||||
| Accounts payable and other liabilities | 1,398 | 11,629 | 26 | (170) |
| Other assets | (1,130) | (1,678) | (946) | 909 |
| Net cash provided by operating activities | 119,145 | 132,847 | 128,924 | 121,675 |
| Cash flows from investing activities: | ||||
| Investments in real estate | (148,874) | (164,053) | (69,822) | (157,194) |
| Consideration paid for the internalization transaction | — | — | 0 | 0 |
| Net proceeds from real estate dispositions | 0 | 17,705 | 270,306 | 22,822 |
| Capital expenditures and other costs | (8,281) | (2,989) | (3,177) | (8,440) |
| Net payments of deposits for investments in real estate | (150) | (350) | — | 0 |
| Collection of notes receivable | — | — | — | 0 |
| Fundings of real estate related notes receivable | (17,543) | — | — | — |
| Fees received on real estate related notes receivable | 351 | — | — | — |
| Net cash (used in) provided by investing activities | (174,497) | (149,687) | 197,307 | (142,812) |
| Cash flows from financing activities: | ||||
| Payments on notes payable | — | — | 0 | 0 |
| Proceeds from credit facility | 164,000 | 270,000 | 50,000 | 845,000 |
| Payments on credit facility | (13,000) | (270,000) | (108,000) | (762,000) |
| Payments for extinguishment of debt | — | 0 | 0 | (4) |
| Payments of deferred financing costs | (5,783) | (2,578) | (193) | (6,937) |
| Repurchases of common stock | (8,634) | — | (12,374) | (9,217) |
| Repurchase Of Common Stock, Excluding Tender Offer | — | (9,402) | — | — |
| Dutch Auction Tender Offer | — | (52,093) | — | — |
| Offering costs on issuance of common stock | 0 | (61) | (47) | (192) |
| Distributions to common stockholders | (88,787) | (81,367) | (66,515) | (65,310) |
| Purchase of noncontrolling interests | — | — | — | 0 |
| Net cash provided by (used in) financing activities | 47,796 | (145,501) | (137,129) | 1,340 |
| Net change in cash, cash equivalents and restricted cash | (7,556) | (162,341) | 189,102 | (19,797) |
| Cash, cash equivalents and restricted cash - Beginning of year | 39,844 | 202,185 | 13,083 | 32,880 |
| Cash, cash equivalents and restricted cash - End of year | 32,288 | 39,844 | 202,185 | 13,083 |
| Supplemental cash flow disclosure: | ||||
| Interest paid, net of interest capitalized of $8, $0 and $0, respectively | 29,158 | 18,335 | 21,671 | 17,361 |
| Supplemental disclosure of non-cash transactions: | ||||
| Common stock issued through distribution reinvestment plan | 0 | 9,979 | 24,751 | 24,834 |
| Change in accrued distributions to common stockholders | — | (8,378) | 630 | 543 |
| Change in accounts payable and other liabilities related to capital expenditures and investments in real estate | — | — | (1,332) | (3,705) |
| Change in accrued distributions related to common stock and performance-based deferred stock unit awards | 31 | — | — | — |
| Change in accrued capital expenditures and other costs | 3,830 | 507 | — | — |
| Change in accrued acquisition costs related to investments in real estate | 3 | — | — | — |
| Right-of-use assets obtained in exchange for new operating lease liabilities | 0 | 814 | 0 | 15,305 |
| Origination of note receivable related to real estate disposition | — | — | — | 0 |
| Deferred internalization transaction purchase price | — | — | — | 0 |
| Right-of-use assets obtained in exchange for new finance lease liabilities | 74 | — | — | — |
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.