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
Cash flows from operating activities:
Net income attributable to common stockholders	12,420	5,015^†	11,609^†	8,598^†
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^†
Amortization of deferred financing costs	725	725^†	725^†	721^†
Amortization of above- and below-market leases, net	(137)	(137)^†	(134)^†	(129)^†
Amortization of fees on real estate related notes receivable	(35)	(35)^†	(35)^†	(24)^†
Other amortization expenses	181	184^†	183^†	182^†
Increase in current expected credit loss reserve	25	0^†	2^†	7^†
Gain on dispositions of real estate	(2,473)	0^†	0^†	0^†
Loss on extinguishment of debt	0	0^†	0^†	0^†
Impairment losses	—	—	—	3,261^†
Impairment losses	0	3,159^†	—	—
Straight-line rent adjustments, net of write-offs	(3,009)	(2,206)^†	(2,363)^†	(2,344)^†
Stock-based compensation	1,197	1,008^†	1,278^†	1,268^†
Changes in operating assets and liabilities:
Accounts payable and other liabilities	(812)	4,087^†	(998)^†	1,913^†
Other assets	1,484	(362)^†	384^†	290^†
Net cash provided by operating activities	29,474	33,044^†	30,047^†	31,925^†
Cash flows from investing activities:
Investments in real estate	(43,300)	(8)^†	(89,410)^†	(24,141)^†
Net proceeds from real estate dispositions	24,813	0^†	0^†	0^†
Capital expenditures and other costs	(3,422)	(5,909)^†	(1,255)^†	(540)^†
Net payments of deposits for investments in real estate	500	(500)^†	0^†	500^†
Fundings of real estate related notes receivable	—	0^†	(9,314)^†	—
Fees received on real estate related notes receivable	—	0^†	0^†	—
Net cash used in investing activities	(21,409)	(6,417)^†	(99,979)^†	(32,059)^†
Cash flows from financing activities:
Proceeds from credit facility	51,000	8,000^†	95,000^†	29,000^†
Payments on credit facility	(37,000)	(8,000)^†	0^†	(5,000)^†
Payments of deferred financing costs	0	0^†	0^†	56^†
Repurchases of common stock	(1,196)	0^†	(127)^†	(7,362)^†
Offering costs on issuance of common stock	—	0^†	0^†	0^†
Distributions to common stockholders	(22,379)	(22,048)^†	(22,064)^†	(22,186)^†
Net cash (used in) provided by financing activities	(9,575)	(22,048)^†	72,809^†	(5,492)^†
Net change in cash and cash equivalents	(1,510)	4,579^†	2,877^†	(5,626)^†
Cash and cash equivalents - Beginning of period	32,288	27,709	24,832	30,458
Cash and cash equivalents - End of period	30,778	32,288	27,709	24,832
Supplemental cash flow disclosure:
Interest paid	8,431	8,285^†	7,620^†	6,776^†
Supplemental disclosure of non-cash transactions:
Common stock issued through distribution reinvestment plan	—	0^†	0^†	0^†
Change in accrued distributions to common stockholders	—	—	—	69^†
Change in accrued distributions related to performance-based deferred stock unit awards	(200)	71^†	—	—
Change in accrued capital expenditures and other costs	(1,012)	1,671^†	2,504^†	182^†
Change in accrued acquisition costs related to investments in real estate	0	(8)^†	5^†	1^†
Right-of-use assets obtained in exchange for new operating lease liabilities	—	0^†	0^†	—
Right-of-use assets obtained in exchange for new finance lease liabilities	0	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.