Press Release: Orion Properties Inc. Announces Fourth Quarter and Full Year 2025 Results

Dow Jones03-06

- Completed 924,000 Square Feet of Leasing in 2025, Including 62,000 Square Feet in the Fourth Quarter, and an Additional 183,000 Square Feet Subsequent to Year End -

- Sold 10 Properties for $80.7 Million in 2025, Including Three Properties in the Fourth Quarter for $32.0 Million, and an Additional Two Properties Subsequent to Year End for $13.1 Million -

- Acquired One Dedicated Use Asset Subsequent to Year End for $15.0 Million -

- Extended and Restructured Credit Facility Revolver and CMBS Loan -

- Declares Dividend for First Quarter 2026 -

PHOENIX--(BUSINESS WIRE)--March 05, 2026-- 

Orion Properties Inc. (NYSE: ONL) ("Orion" or the "Company"), a fully-integrated real estate investment trust ("REIT") which owns a diversified portfolio of single-tenant net lease office properties including dedicated use assets located across the United States, announced today its operating results for the fourth quarter and full year ended December 31, 2025.

Paul McDowell, Orion's Chief Executive Officer, commented, "2025 was a year of meaningful execution for Orion, as we advanced our leasing strategy, accelerated portfolio transformation through non-core asset dispositions, and improved the durability of our cash flows. We completed more than 900,000 square feet of leasing during the year, drove meaningful improvements in occupancy and lease term, and enter 2026 with a solid leasing pipeline and a newly acquired Dedicated Use Asset located in Northbrook, Illinois. As we continue to execute our business plan and evaluate strategic alternatives, we believe Orion is increasingly well positioned to deliver more stable earnings and long-term value for stockholders."

Fourth Quarter 2025 Financial Overview

   --  Total revenues of $35.2 million 
 
   --  Net loss attributable to common stockholders of $(35.8) million, or 
      $(0.64) per share 
 
   --  Funds from Operations ("FFO") of $0.1 million, or $0.00 per diluted 
      share 
 
   --  Core FFO of $10.6 million, or $0.19 per diluted share 
 
   --  EBITDA of $(14.2) million, EBITDAre of $8.2 million and Adjusted EBITDA 
      of $16.1 million 
 
   --  Net Debt to Annualized Most Recent Quarter Adjusted EBITDA of 7.26x 

Full Year 2025 Financial Overview

   --  Total revenues of $147.6 million 
 
   --  Net loss attributable to common stockholders of $(139.3) million, or 
      $(2.48) per share 
 
   --  FFO of $24.3 million, or $0.43 per diluted share 
 
   --  Core FFO of $43.7 million, or $0.78 per diluted share 
 
   --  EBITDA of $(44.8) million, EBITDAre of $58.3 million and Adjusted 
      EBITDA of $69.0 million 
 
   --  Net Debt to Full Year Adjusted EBITDA of 6.79x 

Financial Results

During the fourth quarter of 2025, the Company generated total revenues of $35.2 million, as compared to $38.4 million in the same quarter of 2024. The Company's net loss attributable to common stockholders was $(35.8) million, or $(0.64) per share, during the fourth quarter of 2025, as compared to $(32.8) million, or $(0.59) per share in the same quarter of 2024. Core FFO for the fourth quarter of 2025 was $10.6 million, or $0.19 per diluted share, as compared to $10.2 million, or $0.18 per diluted share in the same quarter of 2024.

During the full year of 2025, the Company generated total revenues of $147.6 million, as compared to $164.9 million in 2024. The Company's net loss attributable to common stockholders was $(139.3) million, or $(2.48) per share, during the full year of 2025, as compared to $(103.0) million, or $(1.84) per share in 2024. Core FFO during the full year of 2025 was $43.7 million, or $0.78 per diluted share, as compared to $56.8 million, or $1.01 per diluted share in 2024.

Leasing Activity

During the fourth quarter of 2025, the Company entered into the following lease transactions (square feet in thousands):

 
                                              Expected 
                New                         Commencement     New 
              Lease or    Square    Term    or Previous    Expected 
Location      Renewal      Feet    (Years)   Expiration   Expiration 
-----------   --------   --------  -------  ------------  ---------- 
San Antonio,                                               September 
 Texas          Renewal      50       1.5     March 2026      2027 
The 
 Woodlands,                                    December 
 Texas         New Lease     7        5.5        2025       May 2031 
The 
 Woodlands,                                                  August 
 Texas          Renewal      5        5.0    August 2027      2032 
 

For the full year 2025, the Company entered into new leases and lease renewals for 924,000 square feet across 14 properties and a weighted average lease term of 7.5 years. Subsequent to year end, the Company completed a 3.0-year lease extension for approximately 160,000 square feet at its property in Buffalo, New York and a new 10.5-year lease for approximately 23,000 square feet at its property in Phoenix, Arizona.

Disposition Activity

During the fourth quarter of 2025, the Company closed on three property dispositions totaling approximately 327,000 square feet, which included two vacant or near-term vacant traditional office properties and one stabilized traditional office property, for an aggregate gross sales price of $32.0 million. For the full year of 2025, the Company closed on 10 property dispositions totaling approximately 961,000 square feet, which included eight vacant or near-term vacant properties and two stabilized traditional office properties, for an aggregate gross sales price of $80.7 million.

Subsequent to year end, the Company closed on two Non-Operating Property dispositions totaling approximately 516,000 square feet for an aggregate gross sales price of $13.1 million. As of March 5, 2026, the Company has agreements in place to sell additional non-core properties for an aggregate gross sales price of $43.3 million, including the 37.4 acre Deerfield, Illinois properties where we completed the demolition of the six buildings during the fourth quarter of 2025 and our proportionate share of the gross sales price of one Arch Street Joint Venture Operating Property. The Company's pending sale agreements are subject to a variety of conditions outside of our control, such as the buyer's satisfactory completion of its due diligence and therefore, it cannot provide any assurance the transactions will close on the agreed upon price or other terms, or at all.

Acquisition Activity

During February 2026, the Company acquired one 75,000 square foot Dedicated Use Asset in Northbrook, Illinois for $15.0 million. The property is fully leased to a single tenant through December 2036.

Real Estate Portfolio

As of December 31, 2025, the Company's real estate portfolio consisted of 58 Operating Properties and eight Non-Operating Properties, as well as a 20% ownership interest in the Arch Street Joint Venture, comprising six properties. Annualized Base Rent was $111.3 million, with 66.7% of Annualized Base Rent derived from Investment-Grade Tenants and 35.8% derived from properties deemed to be Dedicated Use Assets, or DUAs. The Company's Occupancy Rate was 78.7%, or 78.2% adjusted for one consolidated Operating Property and our proportionate share of the square footage of one Arch Street Joint Venture Operating Property that are currently under agreements to be sold, and the Weighted Average Remaining Lease Term was 5.7 years.

As of December 31, 2025, the Arch Street Joint Venture properties had an Occupancy Rate of 100%, with 40.2% of Annualized Base Rent derived from Investment-Grade Tenants and a Weighted Average Remaining Lease Term of 6.3 years.

Balance Sheet and Liquidity

As of December 31, 2025, the Company had Adjusted Principal Outstanding of $490.8 million, comprised of:

   --  $355.0 million securitized mortgage loan collateralized by 19 
      properties (the "CMBS Loan") 
 
   --  $92.0 million under the Company's credit facility revolver 
 
   --  $18.0 million mortgage loan secured by the Company's San Ramon, 
      California property (the "San Ramon Loan") 
 
   --  $25.8 million which represents the Company's proportionate share of 
      mortgage indebtedness of the Arch Street Joint Venture 

On February 18, 2026, the Company entered into a credit agreement for a new credit facility revolver (the "New Credit Facility Revolver") and the Company's original credit facility revolver terminated and the indebtedness thereunder was discharged and paid in full with borrowings under the New Credit Facility Revolver. Among other things, the New Credit Facility Revolver extends the maturity date under the original credit facility revolver until February 2028, subject to two six-month borrower extension options until February 18, 2029 if we satisfy certain conditions, reduces the lenders' commitment to $215.0 million to more closely align with our business plan, provides that our borrowings will be secured with mortgages on a pool of 28 of our properties, reduces the interest rate margin on our borrowings by 50-basis points and eliminates the 10-basis point SOFR adjustment.

Also during February 2026, the Company entered into an amendment to the CMBS Loan which, among other things extends the maturity date two years until February 11, 2029, subject to two borrower extension options for a total of 18 months if certain conditions have been satisfied and authorizes the lender to sweep all monthly excess cash flows from the 19 properties, after payment of interest and property operating expenses, until maturity, and to apply such excess cash flows to a combination of prepaying the outstanding principal balance of the CMBS Loan and funding an all-purpose reserve. The fixed annual interest rate on the CMBS Loan of 4.971% is unchanged during the extension terms.

The non-recourse mortgage notes associated with the Arch Street Joint Venture were scheduled to mature on November 27, 2025, subject to one remaining one-year borrower option to extend the maturity until November 27, 2026. The Arch Street Joint Venture exercised the extension option during September 2025. However, in order to extend the debt, the Arch Street Joint Venture is required to make an approximately $16.0 million prepayment of loan principal outstanding to satisfy the 60% loan-to-value extension condition. Due to capital constraints of the Company's joint venture partner, the joint venture has been unable to make this prepayment. The loan was temporarily extended until February 26, 2026 and the joint venture remains in discussions with the lenders about next steps which may include an additional short-term extension and restructuring of the debt with a lender excess cash flow sweep and the requirement to sell one or more properties and utilize the net proceeds to prepay principal outstanding under the debt. The Company cannot provide any assurance that the Arch Street Joint Venture will be able to satisfy the loan-to-value condition or otherwise extend or refinance this debt obligation or that the lenders will not seek to enforce their remedies due to the existing payment default. Due to the uncertainties with regard to recovery of our Arch Street Joint Venture investments, the Company recorded an other-than-temporary impairment loss on its investment in the Arch Street Joint Venture thereby reducing the carrying value of the investment to zero, and recorded a loan loss reserve of $5.9 million against its $6.6 million member loan to the Arch Street Joint Venture during the year ended December 31, 2025. Beginning in 2026, the Company will record management fees from the Arch Street Joint Venture and interest income on the member loan on a cash basis rather than accrual basis.

As of December 31, 2025, the Company had $145.9 million of liquidity, comprising $22.9 million of cash and cash equivalents, including the Company's proportionate share of cash from the Arch Street Joint Venture, as well as $123.0 million of available capacity on the credit facility revolver, as adjusted for the reduction in the Company's borrowing capacity pursuant to the New Credit Facility Revolver described above.

Dividend

On March 4, 2026, the Company's Board of Directors declared a quarterly cash dividend of $0.02 per share for the first quarter of 2026, payable on April 15, 2026, to stockholders of record as of March 31, 2026.

Strategic Option Review Process

On January 26, 2026, the Company announced a review of strategic options, which process is currently underway. The strategic options may include, among other things, the consideration of potential acquisition and merger targets, the potential sale of the Company, and continuing to operate as an independent publicly traded entity. There can be no assurance that the strategic options review process will result in Orion pursuing any particular transaction or other strategic outcome. The Company has not set a timetable for completion of this process.

2026 Outlook

Based on current economic conditions and the Company's financial condition, Orion is providing the following guidance estimates for fiscal year 2026.

 
                                           Low           High 
                                      -------------  ------------- 
Core FFO per share                        $0.69          $0.76 
Net Debt to Adjusted EBITDA (1)           6.5x           7.3x 
General and Administrative Expense    $19.8 million  $20.8 million 
 
 
 
(1)    The definition of Net Debt used for this guidance reflects revisions 
       the Company is making to the definition such that Net Debt will be 
       calculated differently in 2026 than it was in 2025. See "Definitions" 
       below for further details 
 

The Company's guidance is based on current plans and assumptions and subject to the risks and uncertainties more fully described in the Company's filings with the SEC. The Company reminds investors that its guidance estimates include assumptions with regard to its shift in portfolio concentration towards more dedicated use assets, rent receipts and property operating expense reimbursements, the amount and timing of acquisitions, dispositions, leasing transactions, capital expenditures, interest rate fluctuations and expected borrowings, the cost of the Company's strategic review process, and other factors. These assumptions are uncertain and difficult to accurately predict and actual results may differ materially from our estimates. See "Forward-Looking Statements" below.

Webcast and Conference Call Information

Orion will host a webcast and conference call to review its results at 10:00 a.m. ET on Friday, March 6, 2026. The webcast and call will be hosted by Paul McDowell, Chief Executive Officer and President, and Gavin Brandon, Chief Financial Officer, Executive Vice President and Treasurer. To participate, the webcast can be accessed live by visiting the "Investors" section of Orion's website at onlreit.com/investors. To join the conference call, callers from the United States and Canada should dial 1-844-539-3703, and international callers should dial 1-412-652-1273, ten minutes prior to the scheduled call time.

Replay Information

A replay of the webcast may be accessed by visiting the "Investors" section of Orion's website at onlreit.com/investors. The conference call replay will be available after 1:00 p.m. ET on Friday, March 6, 2026 through 11:59 p.m. ET on Friday, March 20, 2026. To access the replay, callers may dial 1-844-512-2921 (domestic) or 1-412-317-6671 (international) and use passcode, 13757486.

Non-GAAP Financial Measures

To supplement the presentation of the Company's financial results prepared in accordance with generally accepted accounting principles in the United States ("GAAP"), this press release and the accompanying supplemental information as of and for the quarter and year ended December 31, 2025 (the "Supplemental Information Package") contain certain financial measures that are not prepared in accordance with GAAP, including FFO, Core FFO, Funds Available for Distribution ("FAD"), Earnings Before Interest, Taxes, Depreciation and Amortization for Real Estate ("EBITDAre"), and Adjusted EBITDA. Please see the attachments to this press release for how the Company defines these non-GAAP financial measures and a reconciliation to the most directly comparable GAAP measure.

About Orion Properties Inc.

Orion Properties Inc. is an internally-managed real estate investment trust engaged in the ownership, acquisition and management of a diversified portfolio of office properties located in high-quality suburban markets across the United States and leased primarily on a single-tenant net lease basis to creditworthy tenants. The Company's portfolio is comprised of traditional office properties, as well as governmental, medical office, flex/laboratory and R&D and flex/industrial properties. As part of its investment strategy, the Company intends to shift its portfolio concentration over time away from traditional office properties, towards more Dedicated Use Assets. The Company was founded on July 1, 2021, spun-off from Realty Income (NYSE: O) on November 12, 2021 and began trading on the New York Stock Exchange on November 15, 2021. The Company is headquartered in Phoenix, Arizona and has an office in New York, New York. For additional information on the Company and its properties, please visit onlreit.com.

About the Data

This data and other information described herein are as of and for the quarter and year ended December 31, 2025, unless otherwise indicated. Future performance may not be consistent with past performance and is subject to change and inherent risks and uncertainties. This information should be read in conjunction with the consolidated financial statements and the Management's Discussion and Analysis of Financial Condition and Results of Operations sections contained in Orion Properties Inc.'s (the "Company," "Orion," "us," "our" and "we") Annual Report on Form 10-K for the year ended December 31, 2025 and Quarterly Reports on Form 10-Q for the periods ended September 30, 2025, June 30, 2025 and March 31, 2025.

Definitions

Annualized Base Rent is the monthly aggregate cash amount charged to tenants under our leases (including monthly base rent receivables and certain fixed contractually obligated reimbursements by our tenants), as of the final date of the applicable period, multiplied by 12, including the Company's proportionate share of such amounts related to the Unconsolidated Joint Venture. Annualized Base Rent is not indicative of future performance.

Average Capitalization Rate represents annualized average estimated Cash NOI of the property over the tenant's lease term, excluding any rent concession periods credited at the date of purchase or sale, divided by gross purchase or sale price, except that for certain triple and double net lease properties, the Average Capitalization Rate represents annualized average estimated cash rental revenue of the property over the tenant's lease term divided by gross purchase or sale price.

Cash Capitalization Rate represents next 12 full months estimated Cash NOI of the property, excluding any rent concession periods credited at the date of purchase or sale, divided by gross purchase or sale price, except that for certain triple and double net lease properties, the Cash Capitalization Rate represents next 12 full months estimated cash rental revenue of the property divided by gross purchase or sale price.

CPI refers to a lease in which base rent is adjusted based on changes in a consumer price index.

Credit Rating of a tenant refers to the Standard & Poor's or Moody's credit rating and such rating also may reflect the rating assigned by Standard & Poor's or Moody's to the lease guarantor or the parent company as applicable.

Dedicated Use Asset is a property that includes a substantial specialized use component such as government, medical, laboratory and research and development, and flex operations, and would therefore not be considered a traditional office property.

Double Net Lease ("NN") is a lease under which the tenant agrees to pay all operating expenses associated with the property (e.g., real estate taxes, insurance, maintenance), but excludes some or all major repairs (e.g., roof, structure, parking lot, in each case, as further defined in the applicable lease).

Earnings Before Interest, Taxes, Depreciation and Amortization for Real Estate ("EBITDAre") and Adjusted EBITDA

Due to certain unique operating characteristics of real estate companies, as discussed below, the National Association of Real Estate Investment Trusts, Inc. ("Nareit"), an industry trade group, has promulgated a supplemental performance measure known as Earnings Before Interest, Taxes, Depreciation and Amortization for Real Estate. Nareit defines EBITDAre as net income (loss) computed in accordance with GAAP, adjusted for interest expense, income tax expense (benefit), depreciation and amortization, impairment write-downs on real estate and investments in entities when the impairment is directly attributable to decreases in the value of depreciable real estate held by the entity, gains or losses from disposition of real estate assets, and our proportionate share of EBITDAre adjustments related to the Unconsolidated Joint Venture. We calculated EBITDAre in accordance with Nareit's definition described above.

In addition to EBITDAre, we use Adjusted EBITDA as a non-GAAP supplemental performance measure to evaluate the operating performance of the Company. Adjusted EBITDA, as defined by the Company, represents EBITDAre, modified to exclude non-routine items such as transaction related expenses. We also exclude certain non-cash items such as impairments of intangible and right of use assets, gains or losses on derivatives, gains or losses on the extinguishment or forgiveness of debt, amortization of intangibles, above-market lease assets and deferred lease incentives, net of amortization of below-market lease liabilities and our proportionate share of Adjusted EBITDA adjustments related to the Unconsolidated Joint Venture. Management believes that excluding these costs from EBITDAre provides investors with supplemental performance information that is consistent with the performance models and analysis used by management, and provides investors a view of the performance of our portfolio over time. Therefore, EBITDAre and Adjusted EBITDA should not be considered as an alternative to net income (loss), as determined under GAAP. The Company uses Adjusted EBITDA as one measure of its operating performance when formulating corporate goals and evaluating the effectiveness of the Company's strategies. EBITDAre and Adjusted EBITDA may not be comparable to similarly titled measures of other companies.

Enterprise Value equals the sum of the Implied Equity Market Capitalization and Net Debt, in each case, as of an applicable date. Beginning in 2026, the Company will be revising its definition and calculation of Net Debt to also add restricted cash and the Company's proportionate share of restricted cash from the Unconsolidated Joint Venture to the amounts that reduce the Company's Adjusted Principal Outstanding under debt obligations. This change in definition will be applied retrospectively beginning January 1, 2026.

Fixed Charge Coverage Ratio is (a) Adjusted EBITDA divided by (b) the sum of (i) Interest Expense, excluding non-cash amortization and (ii) secured debt principal amortization on Adjusted Principal Outstanding. Management believes that Fixed Charge Coverage Ratio is a useful supplemental measure of our ability to satisfy fixed financing obligations.

Fixed Dollar or Percent Increase refers to a lease that requires contractual rent increases during the term of the lease agreement. A Fixed Dollar or Percent Increase lease may include a period of free rent at the beginning or end of the lease.

Flat refers to a lease that requires equal rent payments, with no contractual increases, throughout the term of the lease agreement. A Flat lease may include a period of free rent at the beginning or end of the lease.

Funds Available for Distribution ("FAD")

Funds available for distribution, as defined by the Company, represents Core FFO, as defined below, modified to exclude capital expenditures and leasing costs, as well as certain non-cash items such as amortization of above market leases, net of amortization of below market lease liabilities, straight-line rental revenue, amortization of the Unconsolidated Joint Venture basis difference and our proportionate share of FAD adjustments related to the Unconsolidated Joint Venture. Management believes that adjusting these items from Core FFO provides investors with supplemental performance information that is consistent with the performance models and analysis used by management and provides useful information regarding the Company's ability to fund its dividend.

However, not all REITs calculate FAD and those that do may not calculate FAD the same way, so comparisons with other REITs may not be meaningful. FAD should not be considered as an alternative to net income (loss) or cash flow provided by (used in) operating activities as determined under GAAP.

Nareit Funds from Operations ("Nareit FFO" or "FFO") and Core Funds from Operations ("Core FFO")

Due to certain unique operating characteristics of real estate companies, as discussed below, Nareit has promulgated a supplemental performance measure known as FFO, which we believe to be an appropriate supplemental performance measure to reflect the operating performance of the Company. FFO is not equivalent to our net income (loss) as determined under GAAP.

Nareit defines FFO as net income (loss) computed in accordance with GAAP adjusted for gains or losses from disposition of real estate assets, depreciation and amortization of real estate assets, impairment write-downs on real estate and investments in entities when the impairment is directly attributable to decreases in the value of depreciable real estate held by the entity, and our proportionate share of FFO adjustments related to the Unconsolidated Joint Venture. We calculate FFO in accordance with Nareit's definition described above.

In addition to FFO, we use Core FFO as a non-GAAP supplemental financial performance measure to evaluate the operating performance of the Company. Core FFO, as defined by the Company, excludes from FFO items that we believe do not reflect the ongoing operating performance of our business such as transaction related expenses, amortization of deferred financing costs, amortization of deferred lease incentives, net, equity-based compensation, amortization of premiums and discounts on debt, net and gains or losses on extinguishment of swaps and/or debt, and our proportionate share of Core FFO adjustments related to the Unconsolidated Joint Venture.

We believe that FFO and Core FFO allow for a comparison of the performance of our operations with other publicly-traded REITs, as FFO and Core FFO, or a substantially similar measure, are routinely reported by publicly-traded REITs, each adjust for items that we believe do not reflect the ongoing operating performance of our business and we believe are often used by analysts and investors for comparison purposes.

For all of these reasons, we believe FFO and Core FFO, in addition to net income (loss), as determined under GAAP, are helpful supplemental performance measures and useful in understanding the various ways in which our management evaluates the performance of the Company over time. However, not all REITs calculate FFO and Core FFO the same way, so comparisons with other REITs may not be meaningful. FFO and Core FFO should not be considered as alternatives to net income (loss) and are not intended to be used as a liquidity measure indicative of cash flow available to fund our cash needs. Neither the SEC, Nareit, nor any other regulatory body has evaluated the acceptability of the exclusions used to adjust FFO in order to calculate Core FFO and its use as a non-GAAP financial performance measure.

GAAP is an abbreviation for generally accepted accounting principles in the United States.

Gross Lease is a lease under which the landlord is responsible for all expenses associated with the property (e.g., real estate taxes, insurance, maintenance and repairs).

Gross Real Estate Investments represent total gross real estate and related assets of Operating Properties and the Company's proportionate share of such amounts related to properties owned by the Unconsolidated Joint Venture, net of gross intangible lease liabilities. Gross Real Estate Investments should not be considered as an alternative to the Company's real estate investments balance as determined under GAAP or any other GAAP financial measures and should only be considered together with, and as a supplement to, the Company's financial information prepared in accordance with GAAP.

GSA CPI refers to a General Services Administration ("GSA") lease that includes a contractually obligated operating cost component of rent which is adjusted annually based on changes in a consumer price index.

Implied Equity Market Capitalization equals shares of common stock outstanding as of an applicable date, multiplied by the closing sale price of the Company's stock as reported on the New York Stock Exchange on such date.

Industry is derived from the Global Industry Classification Standard ("GICS") Methodology that was developed by Morgan Stanley Capital International ("MSCI") in collaboration with S&P Dow Jones Indices to establish a global, accurate, complete and widely accepted approach to defining industries and classifying securities by industry.

Interest Coverage Ratio equals Adjusted EBITDA divided by Interest Expense, excluding non-cash amortization. Management believes that Interest Coverage Ratio is a useful supplemental measure of our ability to service our debt obligations.

Interest Expense, excluding non-cash amortization is a non-GAAP measure that represents interest expense incurred on the outstanding principal balance of our debt and the Company's proportionate share of the Unconsolidated Joint Venture's interest expense incurred on its outstanding principal balance. This measure excludes the amortization of deferred financing costs, premiums and discounts, which is included in interest expense in accordance with GAAP. Interest Expense, excluding non-cash amortization should not be considered as an alternative to the Company's interest expense as determined under GAAP or any other GAAP financial measures and should only be considered together with and as a supplement to the Company's financial information prepared in accordance with GAAP.

Investment-Grade Tenants are those with a Credit Rating of BBB- or higher from Standard & Poor's or a Credit Rating of Baa3 or higher from Moody's. The ratings may reflect those assigned by Standard & Poor's or Moody's to the lease guarantor or the parent company, as applicable.

Leased Rate equals the sum of Leased Square Feet divided by Rentable Square Feet and includes the Company's proportionate share of such amounts related to the Unconsolidated Joint Venture, in each case, as of an applicable date.

Leased Square Feet is Rentable Square Feet leased for which revenue recognition has commenced in accordance with GAAP and signed leases for vacant space with future commencement dates and includes such amounts related to the Unconsolidated Joint Venture.

Modified Gross Lease is a lease under which the landlord is responsible for most expenses associated with the property (e.g., real estate taxes, insurance, maintenance and repairs), but passes through some operating expenses to the tenant.

Month-to-Month refers to a lease that is outside of the contractual lease expiration, but the tenant has not vacated and continues to pay rent which may also include holdover rent if applicable.

Net Debt, Principal Outstanding and Adjusted Principal Outstanding

Principal Outstanding is a non-GAAP measure that represents the Company's outstanding principal debt balance, excluding certain GAAP adjustments, such as premiums and discounts, financing and issuance costs, and related accumulated amortization. Adjusted Principal Outstanding includes the Company's proportionate share of the Unconsolidated Joint Venture's outstanding principal debt balance. We believe that the presentation of Principal Outstanding and Adjusted Principal Outstanding, which show our contractual debt obligations, provides useful information to investors to assess our overall financial flexibility, capital structure and leverage. Principal Outstanding and Adjusted Principal Outstanding should not be considered as alternatives to the Company's consolidated debt balance as determined under GAAP or any other GAAP financial measures and should only be considered together with, and as a supplement to, the Company's financial information prepared in accordance with GAAP.

Net Debt is a non-GAAP measure used to show the Company's Adjusted Principal Outstanding, less all cash and cash equivalents and the Company's proportionate share of the Unconsolidated Joint Venture's cash and cash equivalents. Beginning in 2026, the Company will be revising its definition and calculation of Net Debt to also add restricted cash and the Company's proportionate share of restricted cash from the Unconsolidated Joint Venture to the amounts that reduce the Company's Adjusted Principal Outstanding under debt obligations. If this definitional change had been made in 2025, the impact would have been a decrease to Net Debt as of December 31, 2025 of $39.9 million. This change in definition will be applied retrospectively beginning January 1, 2026. We believe that the presentation of Net Debt provides useful information to investors because our management reviews Net Debt as part of its management of our overall liquidity, financial flexibility, capital structure and leverage.

Net Debt Leverage Ratio equals Net Debt divided by Gross Real Estate Investments. Beginning in 2026, the Company will be revising its definition and calculation of Net Debt to also add restricted cash and the Company's proportionate share of restricted cash from the Unconsolidated Joint Venture to the amounts that reduce the Company's Adjusted Principal Outstanding under debt obligations. This change in definition will be applied retrospectively beginning January 1, 2026.

Net Operating Income ("NOI") and Cash NOI

NOI is a non-GAAP performance measure used to evaluate the operating performance of a real estate company. NOI represents total revenues less property operating expenses and excludes fee revenue earned for services to the Unconsolidated Joint Venture, impairment, depreciation and amortization, general and administrative expenses, and transaction related expenses. Cash NOI excludes the impact of certain GAAP adjustments included in rental revenue, such as straight-line rental revenue, amortization of above-market intangible lease assets and below-market lease intangible liabilities, and amortization of deferred lease incentives. Cash NOI includes the proportionate share of such amounts from properties owned by the Unconsolidated Joint Venture. It is management's view that NOI and Cash NOI provide investors relevant and useful information because it reflects only income and operating expense items that are incurred at the property level and presents them on an unleveraged basis. NOI and Cash NOI should not be considered as an alternative to operating income in accordance with GAAP. Further, NOI and Cash NOI may not be comparable to similarly titled measures of other companies.

Non-Operating Properties refers to all properties owned and consolidated by the Company as of the applicable date which have been excluded from Operating Properties due to the properties being vacant and repositioned, redeveloped, developed or held for sale.

Occupancy Rate equals the sum of Occupied Square Feet divided by Rentable Square Feet and includes the Company's proportionate share of such amounts related to the Unconsolidated Joint Venture, in each case, as of an applicable date.

Occupied Square Feet is Rentable Square Feet leased for which revenue recognition has commenced in accordance with GAAP and includes such amounts related to the Unconsolidated Joint Venture.

Operating Properties refers to all properties owned and consolidated by the Company as of the applicable date, excluding Non-Operating Properties.

Property Operating Expense includes reimbursable and non-reimbursable costs to operate a property, including real estate taxes, utilities, insurance, repairs, maintenance, legal, property management fees, etc.

Rentable Square Feet is leasable square feet of Operating Properties and the Company's proportionate share of leasable square feet of properties owned by the Unconsolidated Joint Venture.

Triple Net Lease ("NNN") is a lease under which the tenant agrees to pay all expenses associated with the property (e.g., real estate taxes, insurance, maintenance and repairs in accordance with the lease terms).

Unconsolidated Joint Venture or Arch Street Joint Venture means the Company's investment in the unconsolidated joint venture with an affiliate of Arch Street Capital Partners, LLC.

Weighted Average Remaining Lease Term is the number of years remaining on each respective lease as of the applicable date, weighted based on Annualized Base Rent and includes the years remaining on each of the respective leases of the Unconsolidated Joint Venture, weighted based on the Company's proportionate share of Annualized Base Rent related to the Unconsolidated Joint Venture.

Forward-Looking Statements

Information set forth herein includes "forward-looking statements" which reflect the Company's expectations and projections regarding future events and plans, future financial condition, results of operations, liquidity and business, including leasing and occupancy, acquisitions, dispositions, rent receipts, expected borrowings and financing costs and the payment of future dividends. Generally, the words "anticipates," "assumes," "believes," "continues," "could," "estimates," "expects," "goals," "intends," "may," "plans," "projects," "seeks," "should," "targets," "will," "guidance," variations of such words and similar expressions identify forward-looking statements. These forward-looking statements are based on information currently available to the Company and involve a number of known and unknown assumptions and risks, uncertainties and other factors, which may be difficult to predict and beyond the Company's control, that could cause actual events and plans or could cause the Company's business, 2026 financial outlook, financial condition, liquidity and results of operations to differ materially from those expressed or implied in the forward-looking statements. These factors include, among other things, those discussed below. Information regarding historical rent collections should not serve as an indicator of future rent collections. We disclaim any obligation to publicly update or revise any forward-looking statements, whether as a result of changes in underlying assumptions or factors, new information, future events or otherwise, except as may be required by law.

The following are some, but not all, of the assumptions, risks, uncertainties and other factors that could cause the Company's actual results to differ materially from those presented in the forward-looking statements:

   --  the risk of increases in interest rates, including that our borrowing 
      costs may increase and we may be unable to extend or refinance our debt 
      obligations on favorable terms and in a timely manner, or at all; 
 
   --  the risk of inflation, including that our operating costs, such as 
      insurance premiums, utilities, real estate taxes, capital expenditures 
      and repair and maintenance costs, may rise; 
 
   --  conditions associated with the global market, including an oversupply 
      of office space, tenant credit risk and general economic conditions and 
      geopolitical conditions; 
 
   --  our strategic review process will be costly and time-consuming and may 
      not result in a transaction, and any transaction that occurs may not 
      increase stockholder value; 
 
   --  the risk that recent changes in United States trade policy and the 
      imposition of new tariffs continue to create disruption in macroeconomic 
      conditions and could adversely impact our lenders, tenants and 
      prospective tenants, and cause them to reduce or decline to do business 
      with us or fail to meet their obligations to us; 
 
   --  the extent to which changes in workplace practices and office space 
      utilization, including remote and hybrid work arrangements, and changes 
      in government budgetary priorities, will continue and the impact that may 
      have on demand for office space at our properties; 
 
   --  our ability to acquire new properties, convert certain vacant 
      properties to multi-tenant use and sell non-core assets on favorable 
      terms and in a timely manner, or at all; 
 
   --  risks associated with acquisitions, including the risk that we may not 
      be in a position, or have the opportunity in the future, to make suitable 
      property acquisitions on advantageous terms and/or that such acquisitions 
      will fail to perform as expected; 
 
   --  our assumptions concerning tenant utilization and renewal probability 
      of dedicated use assets, and our ability to successfully execute on our 
      strategy to shift our portfolio concentration over time away from 
      traditional office properties, towards more dedicated use assets; 
 
   --  our ability to comply with the terms of our credit agreements or to 
      meet the debt obligations on our properties; 
 
   --  our ability to access the capital markets to raise additional equity or 
      refinance maturing debt on favorable terms and in a timely manner, or at 
      all, or that the lenders will not seek to enforce their remedies due to 
      the existing payment default under the Arch Street Joint Venture mortgage 
      notes; 
 
   --  changes in the real estate industry and in performance of the financial 
      markets and interest rates and our ability to effectively hedge against 
      interest rate changes; 
 
   --  the risk of tenants defaulting on their lease obligations, which is 
      heightened due to our focus on single-tenant properties; 
 
   --  our ability to renew leases with existing tenants or re-let vacant 
      space to new tenants on favorable terms and in a timely manner, or at 
      all; 
 
   --  the cost of rent concessions, tenant improvement allowances and leasing 
      commissions; 
 
   --  the potential for termination of existing leases pursuant to tenant 
      termination rights; 
 
   --  the amount, growth and relative inelasticity of our expenses; 
 
   --  risks associated with the ownership and development of real property; 
 
 
   --  risks accompanying our investment in and the management of the Arch 
      Street Joint Venture, our unconsolidated joint venture, in which we hold 
      a non-controlling ownership interest, including that our joint venture 
      partner may not be able to contribute its share of capital requirements 
      and we may be unable to recover our investment in the Arch Street Joint 
      Venture; 
 
   --  our ability to close pending real estate transactions, which may be 
      subject to conditions that are outside of our control; 
 
   --  we may change our dividend policy at any time, and therefore the amount, 
      timing and continued payment of dividends are not assured; 
 
   --  our properties may be subject to impairment charges; 
 
   --  risks resulting from losses in excess of insured limits or uninsured 
      losses; 
 
   --  risks associated with the potential volatility of our common stock; 
      and 
 
   --  the risk that we may fail to maintain our income tax qualification as a 
      real estate investment trust. 

Additional factors that may affect future results are contained in the Company's filings with the SEC, which are available on the SEC's website at www.sec.gov. The Company disclaims any obligation to publicly update or revise any forward-looking statements, whether as a result of changes in underlying assumptions or factors, new information, future events or otherwise, except as required by law.

 
                         ORION PROPERTIES INC. 
                      CONSOLIDATED BALANCE SHEETS 
                             (In thousands) 
 
                               December 31, 2025     December 31, 2024 
                              -------------------  --------------------- 
          Assets 
Real estate investments, at 
cost: 
  Land                         $         176,532    $         227,145 
  Buildings, fixtures and 
   improvements                          976,676            1,055,307 
                                  --------------       -------------- 
    Total real estate 
     investments, at cost              1,153,208            1,282,452 
    Less: accumulated 
     depreciation                        195,042              177,906 
                                  --------------       -------------- 
      Total real estate 
       investments, net                  958,166            1,104,546 
Accounts receivable, net                  35,333               22,833 
Intangible lease assets, net              75,947               95,944 
Cash and cash equivalents                 22,362               15,600 
Restricted cash                           38,277               41,570 
Real estate assets held for 
 sale, net                                12,803                9,671 
Other assets, net                         27,614               46,258 
                                  --------------       -------------- 
      Total assets             $       1,170,502    $       1,336,422 
                                  ==============       ============== 
 
  Liabilities and Equity 
Mortgages payable, net         $         371,957    $         371,222 
Credit facility revolver                  92,000              119,000 
Accounts payable and accrued 
 expenses                                 40,219               31,585 
Below-market lease 
 liabilities, net                         18,449               20,596 
Distributions payable                      1,208                5,633 
Other liabilities, net                    22,154               23,130 
                                  --------------       -------------- 
      Total liabilities                  545,987              571,166 
                                  --------------       -------------- 
 
Common stock                                  56                   56 
Additional paid-in capital             1,151,644            1,148,223 
Accumulated other 
 comprehensive loss                           (5)                 (15) 
Accumulated deficit                     (528,482)            (384,348) 
                                  --------------       -------------- 
      Total stockholders' 
       equity                            623,213              763,916 
Non-controlling interest                   1,302                1,340 
                                  --------------       -------------- 
      Total equity                       624,515              765,256 
                                  --------------       -------------- 
            Total 
             liabilities and 
             equity            $       1,170,502    $       1,336,422 
                                  ==============       ============== 
 
 
                      ORION PROPERTIES INC. 
              CONSOLIDATED STATEMENTS OF OPERATIONS 
            (In thousands, except for per share data) 
 
                        (Unaudited) 
                     Three Months Ended 
                        December 31,      Year Ended December 31, 
                    --------------------  ------------------------ 
                      2025       2024        2025        2024 
                     -------    -------    --------    -------- 
Revenues: 
  Rental            $ 35,010   $ 38,161   $ 146,827   $ 164,055 
  Fee income from 
   unconsolidated 
   joint venture         209        202         820         807 
                     -------    -------    --------    -------- 
    Total revenues    35,219     38,363     147,647     164,862 
Operating 
expenses: 
  Property 
   operating          15,199     16,752      64,828      65,151 
  General and 
   administrative      5,972      6,133      20,313      20,094 
  Depreciation and 
   amortization       13,087     17,789      58,746     100,820 
  Impairments         14,466     22,187      99,376      47,552 
  Transaction 
   related               645        157         898         539 
                     -------    -------    --------    -------- 
    Total 
     operating 
     expenses         49,369     63,018     244,161     234,156 
Other (expenses) 
income: 
  Interest 
   expense, net       (7,473)    (8,263)    (31,525)    (32,637) 
  Gain on 
   disposition of 
   real estate 
   assets              2,902         --       7,058          -- 
  Loss on 
   extinguishment 
   of debt, net           --         --          --      (1,078) 
  Other income           312        407       1,286         987 
  Other expenses        (360)        --      (1,584)         -- 
  Reserve on 
   member loan to 
   unconsolidated 
   joint venture      (5,926)        --      (5,926)         -- 
  Equity in loss 
   and impairment 
   of investment 
   in 
   unconsolidated 
   joint venture, 
   net               (11,049)      (243)    (11,822)       (740) 
                     -------    -------    --------    -------- 
    Total other 
     (expenses) 
     income, net     (21,594)    (8,099)    (42,513)    (33,468) 
                     -------    -------    --------    -------- 
Loss before taxes    (35,744)   (32,754)   (139,027)   (102,762) 
Provision for 
 income taxes            (59)        12        (259)       (214) 
                     -------    -------    --------    -------- 
Net loss             (35,803)   (32,742)   (139,286)   (102,976) 
Net income 
 attributable to 
 non-controlling 
 interest                 (7)       (20)        (23)        (36) 
                     -------    -------    --------    -------- 
Net loss 
 attributable to 
 common 
 stockholders       $(35,810)  $(32,762)  $(139,309)  $(103,012) 
                     =======    =======    ========    ======== 
 
Weighted average 
 shares 
 outstanding - 
 basic and 
 diluted              56,316     55,950      56,232      55,903 
Basic and diluted 
 net loss per 
 share 
 attributable to 
 common 
 stockholders       $  (0.64)  $  (0.59)  $   (2.48)  $   (1.84) 
 
 
                       ORION PROPERTIES INC. 
                       FFO, CORE FFO AND FAD 
       (In thousands, except for per share data) (Unaudited) 
 
                       Three Months Ended 
                          December 31,      Year Ended December 31, 
                      --------------------  ------------------------ 
                        2025       2024        2025        2024 
                       -------    -------    --------    -------- 
Net loss 
 attributable to 
 common 
 stockholders         $(35,810)  $(32,762)  $(139,309)  $(103,012) 
  Adjustments: 
    Depreciation and 
     amortization of 
     real estate 
     assets             13,050     17,753      58,616     100,682 
    Gain on 
     disposition of 
     real estate 
     assets             (2,902)        --      (7,058)         -- 
    Impairment of 
     real estate        14,466     22,187      99,376      47,552 
    Impairment of 
     investment in 
     unconsolidated 
     joint venture 
     and 
     proportionate 
     share of 
     adjustments for 
     items above, as 
     applicable         11,280        464      12,698       1,856 
                       -------    -------    --------    -------- 
FFO attributable to 
 common 
 stockholders         $     84   $  7,642   $  24,323   $  47,078 
                       -------    -------    --------    -------- 
    Transaction 
     related               645        157         898         539 
    Amortization of 
     deferred 
     financing 
     costs                 932        928       3,699       3,686 
    Amortization of 
     deferred lease 
     incentives, 
     net                   136        136         530         509 
    Equity-based 
     compensation        1,242      1,307       3,620       3,757 
    Loss on 
     extinguishment 
     of debt, net           --         --          --       1,078 
    Other 
     adjustments, 
     net (1) (2)         7,508         --      10,553          -- 
    Proportionate 
     share of 
     Unconsolidated 
     Joint Venture 
     adjustments for 
     items above, as 
     applicable             11         22          53         108 
                       -------    -------    --------    -------- 
Core FFO 
 attributable to 
 common 
 stockholders         $ 10,558   $ 10,192   $  43,676   $  56,755 
                       -------    -------    --------    -------- 
 
 
 
(1)    Other adjustments, net during the three months ended December 31, 2025 
       includes $1.2 million of costs incurred in connection with the 
       demolition of the six buildings on the Deerfield, Illinois campus 
       presented in property operating expenses on the consolidated statements 
       of operations, as well as a loan loss reserve of $5.9 million 
       recognized on the Arch Street Joint Venture member loan presented 
       separately on the consolidated statements of operations, and $0.3 
       million in connection with the retirement of the Company's Chief 
       Investment Officer presented in other expenses on the consolidated 
       statements of operations. Each of the above items have been included as 
       "other adjustments" to Core FFO as they do not reflect the ongoing 
       operating performance of the Company. 
(2)    Other adjustments, net during the year ended December 31, 2025 includes 
       $3.0 million of costs incurred in connection with the demolition of the 
       six buildings on the Deerfield, Illinois campus presented in property 
       operating expenses on the consolidated statements of operations, as 
       well as a loan loss reserve of $5.9 million recognized on the Arch 
       Street Joint Venture member loan, $0.6 million of previously deferred 
       equity offering costs in connection with the scheduled expiration of 
       the Company's universal shelf registration statement, $0.6 million in 
       connection with the retirement of the Company's Chief Investment 
       Officer, and $0.4 million of costs incurred for professional services 
       rendered in connection with the February 2026 amendment to the CMBS 
       Loan, each presented in other expenses other than the loan loss reserve 
       which has been presented separately on the consolidated statements of 
       operations. Each of the above items have been included as "other 
       adjustments" to Core FFO as they do not reflect the ongoing operating 
       performance of the Company. 
 
 
                      ORION PROPERTIES INC. 
                FFO, CORE FFO AND FAD, CONTINUED 
      (In thousands, except for per share data) (Unaudited) 
 
                      Three Months Ended    Year Ended December 
                         December 31,               31, 
                      -------------------  ---------------------- 
                        2025       2024      2025       2024 
                       -------    ------    -------    ------- 
Core FFO 
 attributable to 
 common 
 stockholders         $ 10,558   $10,192   $ 43,676   $ 56,755 
                       -------    ------    -------    ------- 
    Amortization of 
     above and below 
     market leases, 
     net                  (312)     (122)    (1,299)    (1,146) 
    Straight-line 
     rental revenue     (2,077)     (764)   (13,125)       210 
    Unconsolidated 
     Joint Venture 
     basis 
     difference 
     amortization          114       114        455        455 
    Capital 
     expenditures 
     and leasing 
     costs (3)         (17,777)   (8,247)   (59,973)   (24,068) 
    Other 
     adjustments, 
     net                    75        78        282        340 
    Proportionate 
     share of 
     Unconsolidated 
     Joint Venture 
     adjustments for 
     items above, as 
     applicable             33       (17)        99        (82) 
                       -------    ------    -------    ------- 
FAD attributable to 
 common 
 stockholders         $ (9,386)  $ 1,234   $(29,885)  $ 32,464 
                       =======    ======    =======    ======= 
 
Weighted average 
 shares outstanding 
 - basic                56,316    55,950     56,232     55,903 
Effect of weighted 
 average dilutive 
 securities (4)            705       325         80         74 
                       -------    ------    -------    ------- 
Weighted average 
 shares outstanding 
 - diluted              57,021    56,275     56,312     55,977 
                       =======    ======    =======    ======= 
 
FFO attributable to 
 common stockholders 
 per diluted share    $   0.00   $  0.14   $   0.43   $   0.84 
Core FFO 
 attributable to 
 common stockholders 
 per diluted share    $   0.19   $  0.18   $   0.78   $   1.01 
FAD attributable to 
 common stockholders 
 per diluted share    $  (0.17)  $  0.02   $  (0.53)  $   0.58 
 
 
 
(3)    Capital expenditures and leasing costs during the three months and year 
       ended December 31, 2025 includes capitalized interest of $0.2 million 
       and $0.5 million, respectively, primarily related to lease related 
       commitments. No interest expense was capitalized during the year ended 
       December 31, 2024. 
(4)    Dilutive securities include unvested restricted stock units net of 
       assumed repurchases in accordance with the treasury stock method and 
       exclude performance-based restricted stock units for which the 
       performance thresholds have not been met by the end of the applicable 
       reporting period. Such dilutive securities are not included when 
       calculating net loss per diluted share applicable to the Company for 
       the year ended December 31, 2025 and 2024, as the effect would be 
       antidilutive. 
 
 
                       ORION PROPERTIES INC. 
                EBITDA, EBITDAre AND ADJUSTED EBITDA 
                     (In thousands) (Unaudited) 
 
                       Three Months Ended 
                          December 31,      Year Ended December 31, 
                      --------------------  ------------------------ 
                        2025       2024        2025        2024 
                       -------    -------    --------    -------- 
Net loss 
 attributable to 
 common 
 stockholders         $(35,810)  $(32,762)  $(139,309)  $(103,012) 
  Adjustments: 
    Interest 
     expense, net        7,473      8,263      31,525      32,637 
    Depreciation and 
     amortization       13,087     17,789      58,746     100,820 
    Provision for 
     income taxes           59        (12)        259         214 
    Proportionate 
     share of 
     Unconsolidated 
     Joint Venture 
     adjustments for 
     items above, as 
     applicable            972        951       3,961       3,688 
                       -------    -------    --------    -------- 
EBITDA                $(14,219)  $ (5,771)  $ (44,818)  $  34,347 
                       -------    -------    --------    -------- 
    Gain on 
     disposition of 
     real estate 
     assets             (2,902)        --      (7,058)         -- 
    Impairment of 
     real estate        14,466     22,187      99,376      47,552 
    Impairment of 
     investment in 
     unconsolidated 
     joint venture 
     and 
     proportionate 
     share of 
     adjustments for 
     items above, as 
     applicable         10,805         --      10,805          -- 
                       -------    -------    --------    -------- 
EBITDAre              $  8,150   $ 16,416   $  58,305   $  81,899 
                       -------    -------    --------    -------- 
    Transaction 
     related               645        157         898         539 
    Amortization of 
     above and below 
     market leases, 
     net                  (312)      (122)     (1,299)     (1,146) 
    Amortization of 
     deferred lease 
     incentives, 
     net                   136        136         530         509 
    Loss on 
     extinguishment 
     and forgiveness 
     of debt, net           --         --          --       1,078 
    Other 
     adjustments, 
     net (1)             7,508         --      10,553          -- 
    Proportionate 
     share of 
     Unconsolidated 
     Joint Venture 
     adjustments for 
     items above, as 
     applicable             (8)        (8)        (30)        (30) 
                       -------    -------    --------    -------- 
Adjusted EBITDA       $ 16,119   $ 16,579   $  68,957   $  82,849 
                       =======    =======    ========    ======== 
 
 
 
(1)    See discussion of items included in other adjustments, net in notes 1 
       and 2 to FFO, Core FFO and FAD. 
 
 
                     ORION PROPERTIES INC. 
        FINANCIAL AND OPERATIONS STATISTICS AND RATIOS 
              (Dollars in thousands) (Unaudited) 
 
                      Three Months Ended   Year Ended December 
                         December 31,              31, 
                      -------------------  -------------------- 
                       2025     2024         2025      2024 
                       -----    -----       ------    ------ 
Interest expense - 
 as reported          $7,473   $8,263      $31,525   $32,637 
Adjustments: 
    Amortization of 
     deferred 
     financing costs 
     and other 
     non-cash 
     charges            (932)    (928)      (3,699)   (3,686) 
    Proportionate 
     share of 
     Unconsolidated 
     Joint Venture 
     Interest 
     Expense, 
     excluding 
     non-cash 
     amortization        487      464        2,015     1,720 
                       -----    -----       ------    ------ 
Interest Expense, 
 excluding non-cash 
 amortization         $7,028   $7,799      $29,841   $30,671 
                       =====    =====       ======    ====== 
 
 
                   Three Months Ended 
                      December 31,       Year Ended December 31, 
                  ---------------------  ----------------------- 
Interest 
Coverage Ratio       2025        2024       2025         2024 
                  -----------  --------  -----------  ---------- 
Interest 
 Expense, 
 excluding 
 non-cash 
 amortization 
 (1)              $ 7,028      $ 7,799   $29,841      $30,671 
Adjusted EBITDA 
 (2)               16,119       16,579    68,957       82,849 
                   ------       ------    ------       ------ 
Interest 
 Coverage Ratio      2.29  x      2.13  x   2.31  x      2.70  x 
 
Fixed Charge 
Coverage Ratio 
Interest 
 Expense, 
 excluding 
 non-cash 
 amortization 
 (1)              $ 7,028      $ 7,799   $29,841      $30,671 
Proportionate 
 share of 
 Unconsolidated 
 Joint Venture 
 adjustments for 
 secured debt 
 principal 
 amortization         144          141       577          325 
                   ------       ------    ------       ------ 
Total fixed 
 charges            7,172        7,940    30,418       30,996 
Adjusted EBITDA 
 (2)               16,119       16,579    68,957       82,849 
                   ------       ------    ------       ------ 
Fixed Charge 
 Coverage Ratio      2.25  x      2.09  x   2.27  x      2.67  x 
 
 
 
(1)    Refer to the Statement of Operations for interest expense calculated in 
       accordance with GAAP and to the Supplemental Information Package for 
       the required reconciliation to the most directly comparable GAAP 
       financial measure. 
(2)    Refer to the Statement of Operations for net income calculated in 
       accordance with GAAP and to the EBITDA, EBITDAre and Adjusted EBITDA 
       section above for the required reconciliation to the most directly 
       comparable GAAP financial measure. 
 
 
Net Debt                       December 31, 2025     December 31, 2024 
                              -------------------  --------------------- 
Mortgages payable, net         $         371,957    $         371,222 
Credit facility revolver                  92,000              119,000 
                                  --------------       -------------- 
    Total debt - as reported             463,957              490,222 
Deferred financing costs, 
 net                                       1,043                1,778 
                                  --------------       -------------- 
    Principal Outstanding                465,000              492,000 
                                  --------------       -------------- 
Proportionate share of 
 Unconsolidated Joint 
 Venture Principal 
 Outstanding                              25,753               26,329 
                                  --------------       -------------- 
    Adjusted Principal 
     Outstanding                         490,753              518,329 
                                  --------------       -------------- 
Cash and cash equivalents                (22,362)             (15,600) 
Proportionate share of 
 Unconsolidated Joint 
 Venture cash and cash 
 equivalents                                (495)                (425) 
                                  --------------       -------------- 
Net Debt                       $         467,896    $         502,304 
                                  ==============       ============== 
 
 
                         ORION PROPERTIES INC. 
             FINANCIAL AND OPERATIONS STATISTICS AND RATIOS 
                   (Dollars in thousands) (Unaudited) 
 
                               December 31, 2025     December 31, 2024 
                              -------------------  --------------------- 
Total real estate 
 investments, at cost - as 
 reported                      $       1,153,208    $       1,282,452 
Adjustments: 
  Gross intangible lease 
   assets                                250,204              284,108 
  Gross intangible lease 
   liabilities                           (38,660)             (45,473) 
  Non-Operating Properties 
   total real estate 
   investments, at cost                  (11,113)             (11,113) 
  Proportionate share of 
   Unconsolidated Joint 
   Venture Gross Real Estate 
   Investments                            46,094               45,588 
                                  --------------       -------------- 
Gross Real Estate 
 Investments                   $       1,399,733    $       1,555,562 
                                  ==============       ============== 
 
 
                                December 31, 2025      December 31, 2024 
                              ---------------------  --------------------- 
Net Debt Ratios 
Net Debt (1)                   $        467,896       $        502,304 
Annualized Most Recent 
 Quarter Adjusted EBITDA                 64,476                 66,316 
                                  -------------          ------------- 
Net Debt to Annualized Most 
 Recent Quarter Adjusted 
 EBITDA Ratio                              7.26x                  7.57x 
 
Net Debt (1)                   $        467,896       $        502,304 
Full Year Adjusted EBITDA                68,957                 82,849 
                                  -------------          ------------- 
Net Debt to Full Year 
 Adjusted EBITDA Ratio                     6.79x                  6.06x 
 
Net Debt (1)                   $        467,896       $        502,304 
Gross Real Estate 
 Investments (1)                      1,399,733              1,555,562 
                                  -------------          ------------- 
Net Debt Leverage Ratio                    33.4%                  32.3% 
 
 
 
(1)    Refer to the Balance Sheets for total debt and real estate investments, 
       at cost calculated in accordance with GAAP and to the table above for 
       the required reconciliation to the most directly comparable GAAP 
       financial measure. 
 

ORION PROPERTIES INC.

CORE FUNDS FROM OPERATIONS PER DILUTED SHARE - 2026 GUIDANCE

(Unaudited)

The Company expects its 2026 Core FFO per diluted share to be in a range between $0.69 and $0.76. This guidance assumes:

   --  Net Debt to Adjusted EBITDA: 6.5x to 7.3x 
 
   --  General & Administrative Expenses: $19.8 million to $20.8 million 

The estimated net loss per diluted share is not a projection and is provided solely to satisfy the disclosure requirements of the SEC.

The Company does not provide a reconciliation of Net Debt to Adjusted EBITDA guidance to the most directly comparable GAAP measure, due to the inherent difficulty and uncertainty in quantifying certain adjustments principally related to the Company's investment in the Unconsolidated Joint Venture. The definition of Net Debt used for this guidance reflects revisions the Company is making to the definition such that Net Debt will be calculated differently in 2026 than it was in 2025. See "Definitions" above for further details.

 
                                                    Low      High 
                                                  -------  --------- 
Diluted net loss per share attributable to 
 common stockholders                              $(0.60)  $(0.55) 
Depreciation and amortization of real estate 
 assets                                             1.10     1.11 
Proportionate share of adjustments for 
 Unconsolidated Joint Venture                         --     0.01 
                                                   -----    ----- 
FFO attributable to common stockholders per 
 diluted share                                      0.50     0.57 
Adjustments (1)                                     0.19     0.19 
                                                   -----    ----- 
Core FFO attributable to common stockholders per 
 diluted share                                    $ 0.69   $ 0.76 
                                                   =====    ===== 
 
 
 
(1)    Includes transaction related expenses, amortization of deferred lease 
       incentives, net, amortization of deferred financing costs, equity-based 
       compensation, and our proportionate share of such adjustments for the 
       Unconsolidated Joint Venture. 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20260305837764/en/

 
    CONTACT:    Investor Relations Contact: 

Email: investors@onlreit.com

Phone: 602-675-0338

 
 

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March 05, 2026 16:15 ET (21:15 GMT)

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