SILA · As filed with the SEC

Sila Realty Trust cash flow statement, by quarter

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.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS · USD thousands

USD thousands	Q1 2026 3 months ended Mar 31, 2026	Q4 2025^† 3 months ended Dec 31, 2025	Q3 2025^† 3 months ended Sep 30, 2025	Q2 2025^† 3 months ended Jun 30, 2025	Q1 2025 3 months ended Mar 31, 2025	Q4 2024^† 3 months ended Dec 31, 2024	Q3 2024^† 3 months ended Sep 30, 2024	Q2 2024^† 3 months ended Jun 30, 2024
Cash flows from operating activities:
Net income attributable to common stockholders	—	—	—	—	—	—	11,935^†	4,628^†
Net income attributable to common stockholders	12,420	5,015^†	11,609^†	8,598^†	7,898	11,114^†	11,935^†	4,628^†
Adjustments to reconcile net income attributable to common stockholders to net cash provided by operating activities:
Depreciation and amortization	19,908	21,606^†	19,396^†	18,182^†	17,762	17,745^†	17,865^†	20,246^†
Amortization of deferred financing costs	725	725^†	725^†	721^†	652	578^†	578^†	577^†
Amortization of above- and below-market leases, net	(137)	(137)^†	(134)^†	(129)^†	(129)	195^†	31^†	1,727^†
Increase in current expected credit loss reserve	—	—	—	—	171	—	—	—
Amortization of fees on real estate related notes receivable	(35)	(35)^†	(35)^†	(24)^†	—	0^†	0^†	—
Other amortization expenses	181	184^†	183^†	182^†	184	185^†	184^†	182^†
Increase in current expected credit loss reserve	25	0^†	2^†	7^†	—	0^†	0^†	—
Gain on dispositions of real estate	(2,473)	0^†	0^†	0^†	0	(265)^†	0^†	0^†
Loss on extinguishment of debt	0	0^†	0^†	0^†	233	0^†	0^†	0^†
Impairment losses	—	—	—	3,261^†	3,531	—	—	418^†
Impairment losses	0	3,159^†	—	—	—	0^†	—	—
Straight-line rent adjustments, net of write-offs	(3,009)	(2,206)^†	(2,363)^†	(2,344)^†	(2,388)	(1,788)^†	(1,294)^†	(1,297)^†
Stock-based compensation	1,197	1,008^†	1,278^†	1,268^†	1,261	2,052^†	1,311^†	1,163^†
Changes in operating assets and liabilities:
Accounts payable and other liabilities	(812)	4,087^†	(998)^†	1,913^†	(3,604)	6,166^†	(3,943)^†	7,367^†
Other assets	1,484	(362)^†	384^†	290^†	(1,442)	(402)^†	1,596^†	(3,371)^†
Net cash provided by operating activities	29,474	33,044^†	30,047^†	31,925^†	24,129	35,580^†	29,055^†	31,640^†
Cash flows from investing activities:
Investments in real estate	(43,300)	(8)^†	(89,410)^†	(24,141)^†	(35,315)	(9)^†	(28,363)^†	(10,768)^†
Net proceeds from real estate dispositions	24,813	0^†	0^†	0^†	0	1,585^†	14,681^†	0^†
Capital expenditures and other costs	(3,422)	(5,909)^†	(1,255)^†	(540)^†	(577)	(1,889)^†	(237)^†	(417)^†
Net payments of deposits for investments in real estate	500	(500)^†	0^†	500^†	(150)	(350)^†	250^†	(250)^†
Fundings of real estate related notes receivable	—	0^†	(9,314)^†	—	—	0^†	0^†	—
Fees received on real estate related notes receivable	—	0^†	0^†	—	—	0^†	0^†	—
Net cash used in investing activities	(21,409)	(6,417)^†	(99,979)^†	(32,059)^†	(36,042)	(663)^†	(13,669)^†	(11,435)^†
Cash flows from financing activities:
Proceeds from credit facility	51,000	8,000^†	95,000^†	29,000^†	32,000	0^†	20,000^†	0^†
Payments on credit facility	(37,000)	(8,000)^†	0^†	(5,000)^†	0	0^†	(20,000)^†	0^†
Payments of deferred financing costs	0	0^†	0^†	56^†	(5,839)	0^†	(1)^†	(117)^†
Repurchases of common stock	(1,196)	0^†	(127)^†	(7,362)^†	(1,145)	(1,529)^†	(51,484)^†	(4,196)^†
Repurchase Of Common Stock, Excluding Tender Offer	—	—	—	—	—	(916)^†	—	—
Dutch Auction Tender Offer	—	—	—	—	—	(613)^†	—	—
Offering costs on issuance of common stock	—	0^†	0^†	0^†	0	0^†	0^†	0^†
Distributions to common stockholders	(22,379)	(22,048)^†	(22,064)^†	(22,186)^†	(22,489)	(22,150)^†	(22,432)^†	(19,163)^†
Net cash (used in) provided by financing activities	(9,575)	(22,048)^†	72,809^†	(5,492)^†	2,527	(23,679)^†	(73,917)^†	(23,476)^†
Net change in cash and cash equivalents	(1,510)	4,579^†	2,877^†	(5,626)^†	(9,386)	11,238^†	(58,531)^†	(3,271)^†
Cash and cash equivalents - Beginning of period	32,288	27,709	24,832	30,458	39,844	28,606	87,137	90,408
Cash and cash equivalents - End of period	30,778	32,288	27,709	24,832	30,458	39,844	28,606	87,137
Supplemental cash flow disclosure:
Interest paid	8,431	8,285^†	7,620^†	6,776^†	6,477	3,826^†	5,126^†	3,859^†
Supplemental disclosure of non-cash transactions:
Common stock issued through distribution reinvestment plan	—	0^†	0^†	0^†	0	0^†	0^†	3,982^†
Change in accrued distributions to common stockholders	—	—	—	69^†	(192)	(7,240)^†	(217)^†	(87)^†
Change in accounts payable and other liabilities related to investing activities	—	—	—	—	—	—	—	945^†
Change in accrued distributions related to performance-based deferred stock unit awards	(200)	71^†	—	—	—	(7,240)^†	—	—
Change in accrued capital expenditures and other costs	(1,012)	1,671^†	2,504^†	182^†	(527)	(814)^†	855^†	945^†
Change in accrued acquisition costs related to investments in real estate	0	(8)^†	5^†	1^†	5	(9)^†	9^†	0^†
Right-of-use assets obtained in exchange for new operating lease liabilities	—	0^†	0^†	—	—	381^†	405^†	—
Right-of-use assets obtained in exchange for new finance lease liabilities	0	0^†	0^†	0^†	74	0^†	0^†	0^†

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.