Press Release: Caliber Reports Fourth Quarter and Full Year 2025 Results

Dow Jones03-26 04:15

SCOTTSDALE, Ariz., March 25, 2026 (GLOBE NEWSWIRE) -- Caliber (Nasdaq: CWD), a diversified real estate and digital asset management platform, today reported results for the fourth quarter and full year ended December 31, 2025. Caliber enters 2026 with a streamlined platform and a clear path toward revenue growth and profitability, driven by the expected execution of project-level financings and continued capital formation activities.

Fourth Quarter 2025 (compared to Fourth Quarter 2024)

   -- Platform revenue of $4.0 million, compared to $4.6 million 
 
          -- Asset management revenue of $4.0 million drove the stated results 
 
   -- Platform net loss of $7.7 million, or $1.24 per diluted share, compared 
      to Platform net loss of $11.6 million, or $10.34 per diluted share 
 
          -- Results largely impacted by $5.1 million unrealized loss in 
             Caliber's LINK treasury, driven by the change in fair value of 
             digital assets 
 
   -- Platform Adjusted EBITDA loss of $0.4 million, compared to Platform 
      Adjusted EBITDA loss of $1.0 million 

Full Year 2025 Platform Financial Highlights (compared to Full Year 2024)

   -- Platform revenue of $15.2 million, compared to $20.9 million 
 
          -- Asset management revenue of $15.2 million reflecting the timing of 
             project financings and development activity, drove the stated 
             results 
 
   -- Platform net loss of $21.2 million, or $7.50 per diluted share, compared 
      to Platform net loss of $19.6 million, or $17.86 per diluted share 
 
          -- Losses largely impacted by $5.8 million change in fair value of 
             digital assets 
 
   -- Platform Adjusted EBITDA loss of $2.4 million, compared to Platform 
      Adjusted EBITDA loss of $2.7 million 
 
   -- Fair value assets under management ("FV AUM") of $779.7 million, a 1.9% 
      decrease compared to December 31, 2024, primarily due to disposition of 
      three hospitality assets and various land parcels, partially offset by 
      the acquisition of a self-storage property and a land parcel intended for 
      hotel development 
 
   -- Managed capital of $517.2 million, a 5.0% increase compared to December 
      31, 2024, with originations of $26.5 million, partially offset by return 
      of capital of $1.9 million 

The year-over-year decrease in platform revenue was primarily driven by the timing of development and financing activities, as several projects progressed but did not reach revenue-generating milestones within the fiscal year.

Fourth Quarter 2025 Digital Asset Treasury Financial Highlights

   -- Caliber's digital asset treasury held 562,535 of LINK tokens valued at 
      $6.9 million as of the end of the fourth quarter of 2025. 
 
   -- Caliber staked 75,000 LINK tokens directly with a top echelon node 
      operator for the Chainlink oracle network, commencing the process of 
      generating yield on its treasury assets. 
 
   -- Caliber began the process of tokenizing two real estate projects, which 
      is expected to enhance investor liquidity, improve transparency, and 
      expand future fundraising capabilities through tokenized offerings. 

Management Commentary

"While 2025 was impacted by delays in capital markets activity, our underlying assets and development projects continued to advance, positioning us for what we expect to be meaningful revenue realization as project financings close." said Chris Loeffler, CEO of Caliber. "Management's efforts to streamline our real estate platform and narrow our focus toward hospitality and multifamily investments gives us the confidence to offer forward-looking guidance on our anticipated financial results for 2026"

"We are encouraged by the early progress of our digital asset strategy and believe blockchain technology has the potential to enhance liquidity, broaden investor access, and expand capital formation for our funds. We see a clear opportunity for Caliber to participate in the evolution of real estate investing as tokenization becomes more widely adopted."

2026 Outlook and Path to Profitability

Caliber enters 2026 with what management believes is a path to profitability driven by the anticipated conversion of the Company's existing project pipeline into realized revenue. The Company's platform generates the majority of its revenues from asset management, development, and financing activities tied to its portfolio of real estate projects.

During 2025, revenue generation was impacted by delays in capital markets activity, which affected the timing of project financings and related fee realization. Importantly, management believes that these delays did not reduce the underlying value of the Company's assets or its embedded revenue opportunities but instead shifted the timing of when those revenues are expected to be recognized.

For 2026, Caliber expects a significant increase in revenue driven by:

   -- Execution of project-level financings across its existing portfolio, 
      which are expected to generate development, financing, and 
      transaction-related fees 
 
   -- Continued growth in managed capital through new fundraising initiatives 
 
   -- Monetization of development projects as they reach key milestones 

The Company expects 2026 revenue to be in the range of $18.0 million to $22.0 million with approximately 60% of its anticipated 2026 revenue growth to be driven by debt financing-related activities within its existing portfolio, with the remaining 40% of revenue growth driven by capital formation and asset management activities.

Based on current visibility into its project pipeline and financing initiatives, Caliber believes it is well positioned to achieve adjusted EBITDA profitability and positive net operating income in 2026.

Business Update

The following are key milestones completed both during and subsequent to the fourth quarter ended December 31, 2025.

   -- On October 7, 2025, Caliber announced a partnership to deploy EV charging 
      infrastructure, advancing sustainable asset enhancements across its 
      portfolio. Caliber has partnered with Current, a leading EV 
      infrastructure investor and developer, and InCharge Energy, the industry 
      leader for design-build EV charging infrastructure and InService$(TM)$, the 
      Company's customizable offering for all-brand charger service, 
      maintenance, and on-demand repair. 
 
   -- On October 31, 2025, Caliber announced that its Board of Directors has 
      approved a Noteholder Conversion Program authorizing the ability of 
      holders of certain of Caliber's unsecured corporate notes to convert such 
      notes into shares of the Company's Class A common stock. 
 
   -- On December 11, 2025, Caliber announced that it had staked 75,000 LINK 
      tokens directly with a leading Chainlink node operator. This marked the 
      Company's first direct participation in the core infrastructure that 
      secures the Chainlink Network. 
 
   -- On February 27, 2026, Caliber announced the sale of the Holiday Inn 
      Ocotillo in the Phoenix-Chandler submarket for $13.0 million. The asset 
      was owned by Caliber Hospitality Trust, Inc. $(CHT)$; Caliber's private 
      Umbrella Partnership C-Corporation (Up-C) vehicle focused on 
      transformational and value enhancing opportunities in the hospitality 
      space. Sale generated liquidity intended for continued growth of the CHT 
      platform. 

Fourth Quarter 2025 Consolidated Financial Results (compared to Fourth Quarter 2024)

   -- Total consolidated revenue of $4.1 million, compared to $8.7 million 
      reflecting the deconsolidation of DoubleTree by Hilton Tucson Convention 
      Center in Q2 2025 
 
   -- Consolidated net loss attributable to Caliber of $7.7 million, or $1.24 
      per diluted share, compared to net loss attributable to Caliber of $11.4 
      million or $10.12 per diluted share 
 
   -- Consolidated Adjusted EBITDA of $0.2 million, compared to Consolidated 
      Adjusted EBITDA of $1.5 million 

Full Year 2025 Consolidated Financial Results (compared to Full Year 2024)

   -- Total consolidated revenue of $20.1 million, compared to $51.1 million 
      reflecting the deconsolidation of DoubleTree by Hilton Tucson Convention 
      Center in Q2 2025 
 
   -- Consolidated net loss attributable to Caliber of $21.8 million, or $7.70 
      per diluted share, compared to net loss attributable to Caliber of $19.8 
      million or $17.90 per diluted share 
 
   -- Consolidated Adjusted EBITDA loss of $0.8 million, compared to 
      Consolidated Adjusted EBITDA of $7.0 million 

Conference Call Information

Caliber will host a conference call today, Wednesday, March 25, 2026, at 5:00 p.m. Eastern Time $(ET)$ to discuss its fourth quarter and full year 2025 financial results and business outlook.

To access this call, dial 1-800-715-9871 (domestic) or 1-646-307-1963 (international) and ask to join the Caliber call or use conference ID 9236380.

A live webcast of the conference call will be available via the investor relations section of Caliber's website under "Financial Results." The webcast replay of the conference call will be available on Caliber's website shortly after the call concludes.

Platform Definition

Within this earnings release, we refer to performance results of the "Platform". Platform refers to the performance of CWD itself, excluding the performance of certain assets & funds that are included in our consolidated results, as required by the United States generally accepted accounting principles ("GAAP"). Management believes that Platform performance offers the most meaningful information needed to understand the value of CWD. The assets and funds that are consolidated into our GAAP presentation are included because Caliber is a guarantor of debt held by these assets and funds.

While GAAP consolidation rules require CWD to include the performance and cash flows of these assets & funds in our consolidated financial information, CWD does not benefit from the performance of those assets & funds, except to the extent that CWD earns fees from managing the assets and funds (which are included in the Platform results). Management believes presenting Platform results, which exclude consolidated assets, directly shows the business performance that CWD stockholders benefit from.

About Caliber (CaliberCos Inc.) (NASDAQ: CWD)

Caliber (Nasdaq: CWD) is an alternative investment manager with over $2.6 billion in Managed Assets and a 16-year track record in private equity real estate investing across hospitality, multi-family, and industrial real estate. In 2025, Caliber became the first U.S. public real estate platform to launch a Digital Asset Treasury strategy anchored in Chainlink $(LINK)$. This initiative bridges real and digital asset investing through an equity-funded, disciplined approach that includes staking for yield. Investors can participate via Caliber's publicly traded equity (Nasdaq: CWD) and private real estate funds.

Forward Looking Statements

This press release contains "forward-looking statements" that are subject to substantial risks and uncertainties. All statements, other than statements of historical fact, contained in this press release are forward-looking statements. Forward-looking statements contained in this press release may be identified by the use of words such as "anticipate, " "believe," "contemplate," "could," "estimate," "expect," "intend," "seek," "may," "might," "plan," "potential," "predict," "project," "target," "aim," "should," "will" "would," or the negative of these words or other similar expressions, although not all forward-looking statements contain these words. Forward-looking statements in this press release include, but are not limited to: projections regarding revenue, positive net operating income and Adjusted EBITDA profitability; anticipated conversion of the Company's existing project pipeline into realized revenue and; statements that delays in capital markets activity did not reduce the underlying value of the Company's assets or its embedded revenue opportunities. Such forward-looking statements are based on the Company's current expectations and are subject to inherent uncertainties, risks and assumptions that are difficult to predict. Further, certain forward-looking statements are based on assumptions as to future events that may not prove to be accurate. These and other risks and uncertainties are described more fully in the section titled "Risk Factors" in the Company's periodic reports as filed with the SEC. Forward-looking statements contained in this announcement are made as of this date, and the Company undertakes no duty to update such information except as required under applicable law.

CONTACTS:

Caliber Investor Relations:

Ilya Grozovsky

+1 480-214-1915

Ilya@CaliberCo.com

NON-GAAP RECONCILIATIONS

The following information reconciles the performance of the Platform to the consolidated GAAP presentation. Management believes that the Platform view of Caliber's performance is more meaningful to a CWD shareholder as it includes all revenues and expenses generated by Caliber and its wholly-owned subsidiaries.

ASSET MANAGEMENT PLATFORM (1)

(AMOUNTS IN THOUSANDS, EXCEPT SHARE AND PER SHARE DATA) (UNAUDITED)

 
                              Three Months Ended December 31, 2025 
                      ----------------------------------------------------- 
                                           Impact of 
                                        Consolidated Fund 
                         Platform       and Eliminations     Consolidated 
                      ---------------  ------------------  ---------------- 
Revenues 
   Asset management    $    3,996         $      (33)        $     3,963 
   Performance 
    allocations                 1                  1                   2 
   Consolidated 
    funds -- other 
    revenue                    --                162                 162 
                          -------      ----  -------  ---  ---  -------- 
      Total revenues        3,997                130               4,127 
                          -------      ----  -------  ---  ---  -------- 
Expenses 
   Operating costs          3,038               (156)              2,882 
   General and 
    administrative          1,540                (10)              1,530 
   Marketing and 
    advertising               332                  1                 333 
   Depreciation and 
    amortization              188                 (7)                181 
   Consolidated 
    funds -- other 
    expenses                   --                474                 474 
                          -------      ----  -------  ---  ---  -------- 
      Total expenses        5,098                302               5,400 
                          -------      ----  -------  ---  ---  -------- 
 
  Other expenses, 
   net                       (294)              (156)               (450) 
  Change in fair 
   value of digital 
   assets                  (5,116)                --              (5,116) 
  Interest income             266                 --                 266 
  Interest expense         (1,487)                --              (1,487) 
                          -------      ----  -------  ---  ---  -------- 
Net loss before 
 income taxes              (7,732)              (328)             (8,060) 
  Provision for 
  income taxes                 --                 --                  -- 
                          -------      ----  -------  ---  ---  -------- 
    Net loss               (7,732)              (328)             (8,060) 
     Net income 
      attributable 
      to 
      noncontrolling 
      interests                --               (339)               (339) 
                          -------      ----  -------       ---  -------- 
      Net loss 
       attributable 
       to CaliberCos 
       Inc.            $   (7,732)        $       11         $    (7,721) 
                          =======      ====  =======  ===  ===  ======== 
Basic and diluted 
 net loss per share    $    (1.24)                           $     (1.24) 
Weighted average 
common shares 
outstanding: 
Basic and diluted           6,229                                  6,229 
                          =======                          ===  ======== 
 
 
                              Three Months Ended December 31, 2024 
                      ----------------------------------------------------- 
                                            Impact of 
                                           Consolidated 
                                             Fund and 
                          Platform         Eliminations      Consolidated 
                      -----------------  ----------------  ---------------- 
Revenues 
   Asset management 
    fees               $      4,587       $      (634)      $      3,953 
   Performance 
    allocations                   1                --                  1 
   Consolidated 
    funds -- 
    hospitality 
    revenue                      --             2,943              2,943 
   Consolidated 
    funds -- other 
    revenue                      --             1,790              1,790 
                          ---------          --------          --------- 
      Total revenues          4,588             4,099              8,687 
                          ---------          --------          --------- 
Expenses 
   Operating costs            8,933              (383)             8,550 
   General and 
    administrative            1,327               (11)             1,316 
   Marketing and 
    advertising                 243                 1                244 
   Depreciation and 
    amortization                151                 3                154 
   Consolidated 
    funds -- 
    hospitality 
    expenses                     --             3,312              3,312 
   Consolidated 
    funds -- other 
    expenses                     --               465                465 
                          ---------          --------          --------- 
      Total expenses         10,654             3,387             14,041 
                          ---------          --------          --------- 
 
  Other expenses, 
   net                       (4,122)               14             (4,108) 
  Interest income                45               (10)                35 
  Interest expense           (1,466)               --             (1,466) 
                          ---------          --------          --------- 
Net loss before 
 income taxes               (11,609)              716            (10,893) 
  Provision for 
  income taxes                   --                --                 -- 
                          ---------          --------          --------- 
    Net loss                (11,609)              716            (10,893) 
     Net loss 
      attributable 
      to 
      noncontrolling 
      interests                  --               495                495 
                          ---------          --------          --------- 
      Net loss 
       attributable 
       to CaliberCos 
       Inc.            $    (11,609)      $       221       $    (11,388) 
                          =========          ========          ========= 
Basic and diluted 
 loss per share        $     (10.34)                        $     (10.12) 
Weighted average 
common shares 
outstanding: 
Basic and diluted             1,123                                1,123 
                          =========                            ========= 
 
 
                                 Year Ended December 31, 2025 
                      -------------------------------------------------- 
                                         Impact of 
                                     Consolidated Fund 
                        Platform     and Eliminations     Consolidated 
                      -------------  -----------------  ---------------- 
Revenues 
   Asset management    $    15,155     $      (764)      $     14,391 
   Performance 
    allocations                 33              (6)                27 
   Consolidated 
    funds -- 
    hospitality 
    revenue                     --           5,057              5,057 
   Consolidated 
    funds -- other 
    revenue                     --             622                622 
                          --------   ---  --------          --------- 
      Total revenues        15,188           4,909             20,097 
                          --------   ---  --------          --------- 
Expenses 
   Operating costs          14,455            (607)            13,848 
   General and 
    administrative           5,796             (41)             5,755 
   Marketing and 
    advertising                795               1                796 
   Depreciation and 
    amortization               691             (27)               664 
   Consolidated 
    funds -- 
    hospitality 
    expenses                    --           4,743              4,743 
   Consolidated 
    funds -- other 
    expenses                    --           1,865              1,865 
                          --------   ---  --------          --------- 
      Total expenses        21,737           5,934             27,671 
                          --------   ---  --------          --------- 
 
   Other expenses, 
    net                     (2,533)           (771)            (3,304) 
   Change in fair 
    value of digital 
    assets                  (5,793)             --             (5,793) 
   Interest income             357              (1)               356 
   Interest expense         (6,712)             --             (6,712) 
                          --------   ---  --------          --------- 
Net loss before 
 income taxes              (21,230)         (1,797)           (23,027) 
  Provision for 
  income taxes                  --              --                 -- 
                          --------   ---  --------          --------- 
    Net loss               (21,230)         (1,797)           (23,027) 
     Net income 
      attributable 
      to 
      noncontrolling 
      interests                 --          (1,229)            (1,229) 
                          --------   ---  --------          --------- 
      Net loss 
       attributable 
       to CaliberCos 
       Inc.            $   (21,230)    $      (568)      $    (21,798) 
                          ========   ===  ========          ========= 
Basic and diluted 
 net loss per share    $     (7.50)                      $      (7.70) 
Weighted average 
common shares 
outstanding: 
Basic and diluted            2,830                              2,830 
                          ========                          ========= 
 
 
                                 Year Ended December 31, 2024 
                      -------------------------------------------------- 
                                         Impact of 
                                     Consolidated Fund 
                        Platform     and Eliminations     Consolidated 
                      -------------  -----------------  ---------------- 
Revenues 
   Asset management    $    20,563     $    (3,684)      $     16,879 
   Performance 
    allocations                379             (21)               358 
   Consolidated 
    funds -- 
    hospitality 
    revenue                     --          26,476             26,476 
   Consolidated 
    funds -- other 
    revenue                     --           7,406              7,406 
                          --------   ---  --------          --------- 
      Total revenues        20,942          30,177             51,119 
                          --------   ---  --------          --------- 
Expenses 
   Operating costs          24,904            (965)            23,939 
   General and 
    administrative           6,817             (41)             6,776 
   Marketing and 
    advertising                751              --                751 
   Depreciation and 
    amortization               598              (5)               593 
   Consolidated 
    funds -- 
    hospitality 
    expenses                    --          26,503             26,503 
   Consolidated 
    funds -- other 
    expenses                    --           5,870              5,870 
                          --------   ---  --------          --------- 
      Total expenses        33,070          31,362             64,432 
                          --------   ---  --------          --------- 
 
   Other expenses, 
    net                     (2,654)           (439)            (3,093) 
   Interest income             559            (199)               360 
   Interest expense         (5,424)             --             (5,424) 
                          --------   ---  --------          --------- 
Net loss before 
 income taxes              (19,647)         (1,823)           (21,470) 
  Provision for 
  income taxes                  --              --                 -- 
                          --------   ---  --------          --------- 
    Net loss               (19,647)         (1,823)           (21,470) 
     Net loss 
      attributable 
      to 
      noncontrolling 
      interests                 --          (1,693)            (1,693) 
                          --------   ---  --------          --------- 
      Net loss 
       attributable 
       to CaliberCos 
       Inc.            $   (19,647)    $      (130)      $    (19,777) 
                          ========   ===  ========          ========= 
Basic and diluted 
 loss per share        $    (17.86)                      $     (17.90) 
Weighted average 
common shares 
outstanding: 
Basic and diluted            1,100                              1,100 
                          ========                          ========= 
 

__________________________________________

(1) Represents the results of our asset management platform, which are presented on a basis that deconsolidates our consolidated funds (intercompany eliminations) and eliminates noncontrolling interest.

PLATFORM REVENUE (1)

(AMOUNTS IN THOUSANDS) (UNAUDITED)

 
                Three Months Ended December 
                            31,                Year Ended December 31, 
                ----------------------------  -------------------------- 
                    2025           2024           2025          2024 
                -------------  -------------  ------------  ------------ 
Fund 
 management 
 fees             $     3,016    $     2,844   $    11,281   $    12,318 
Financing fees             70             34           643           650 
Development 
 and 
 construction 
 fees                     508          1,685         2,442         6,751 
Brokerage fees            402             24           789           844 
                ---  --------  ---  --------      --------      -------- 
  Total asset 
   management           3,996          4,587        15,155        20,563 
  Performance 
   allocations              1              1            33           379 
                ---  --------  ---  --------      --------      -------- 
     Total 
      revenue     $     3,997    $     4,588   $    15,188   $    20,942 
                ===  ========  ===  ========      ========      ======== 
 

___________________________________________

(1) Represents the results of our asset management platform, which are presented on a basis that deconsolidates our consolidated funds (intercompany eliminations) and eliminates noncontrolling interest.

FVAUM and Managed Capital (UNAUDITED)

The following information summarizes management's estimates of fair value related to the entire portfolio of investments that Caliber manages and the total amount of capital that is being managed across the portfolio. The fair value of our AUM conveys an indication of the overall health of our investments and potentially how much performance allocation Caliber would earn if those assets were sold. Managed Capital is used to evaluate, among other things, the amount of asset management fees we generate from the portfolio.

FV AUM

(AMOUNTS IN THOUSANDS) (UNAUDITED)

 
Balances as of December 31, 2024              $794,923 
   Assets acquired(1)                           10,300 
   Construction and net market appreciation     25,800 
   Credit(3)                                       379 
   Other(3)                                       (644) 
                                               ------- 
Balances as of March 31, 2025                  830,758 
   Construction and net market appreciation    (25,313) 
   Assets sold or disposed(2)                   (1,487) 
   Credit(3)                                       627 
   Other(3)                                     (1,409) 
                                               ------- 
Balances as of June 30, 2025                   803,176 
   Construction and net market appreciation     (6,683) 
   Assets sold or disposed(2)                   (1,917) 
   Credit(3)                                     2,334 
   Other(3)                                        123 
                                               ------- 
Balances as of September 30, 2025              797,033 
   Assets acquired(1)                            2,019 
   Construction and net market appreciation      1,837 
   Assets sold or disposed(2)                  (27,756) 
   Credit(3)                                     6,472 
   Other(3)                                        125 
                                               ------- 
Balances as of December 31, 2025              $779,730 
                                               ======= 
 

___________________________________________

(1() Assets acquired during the year ended December 31, 2025 include one self storage property in Colorado and one land parcel intended for hotel development in Texas.

(2() Assets sold during the year ended December 31, 2025 include three hospitality assets and various lot sales related to development assets.

(3) Other FV AUM represents undeployed capital held in our diversified funds.

(4) Credit FV AUM represents loans made to Caliber's investment funds by our diversified credit fund.

FV AUM, by asset class

(AMOUNTS IN THOUSANDS) (UNAUDITED)

 
                                 December 31, 2025    December 31, 2024 
                                -------------------  ------------------- 
  Real Estate 
    Hospitality                   $          55,600    $          68,500 
    Caliber Hospitality Trust               191,900              236,800 
    Residential                             165,900              161,700 
    Commercial                              280,000              249,600 
                                ---  --------------  ---  -------------- 
      Total Real Estate                     693,400              716,600 
  Credit((1)                                 82,163               72,351 
  Other((2)                                   4,167                5,972 
                                ---  --------------  ---  -------------- 
Total                             $         779,730    $         794,923 
                                ===  ==============  ===  ============== 
 

___________________________________________

(1) Other FV AUM represents undeployed capital held in our diversified funds.

(2) Credit FV AUM represents loans made to Caliber's investment funds by our diversified credit fund.

MANAGED CAPITAL

(AMOUNTS IN THOUSANDS) (UNAUDITED)

 
                                                          Managed Capital 
                                                       --------------------- 
Balances as of December 31, 2024                        $         492,542 
   Originations                                                     2,990 
   Return of capital                                                 (315) 
Balances as of March 31, 2025                                     495,217 
  Originations                                                      4,226 
  Return of capital                                                  (876) 
Balances as of June 30, 2025                                      498,567 
  Originations                                                      8,086 
  Return of capital                                                  (664) 
Balances as of September 30, 
 2025                                                             505,989 
  Originations                                                     11,197 
Balances as of December 31, 2025                        $         517,186 
                                                           ============== 
 
 
                                   December 31, 2025     December 31, 2024 
                                  -------------------  --------------------- 
  Real Estate 
    Hospitality                     $          49,289   $          49,260 
    Caliber Hospitality Trust(1)               97,037              97,414 
    Residential                               103,961              96,687 
    Commercial                                180,569             170,858 
                                  ---  --------------      -------------- 
      Total Real Estate(2)                    430,856             414,219 
  Credit(3)                                    82,163              72,351 
  Other(4)                                      4,167               5,972 
                                  ---  --------------      -------------- 
Total                               $         517,186   $         492,542 
                                  ===  ==============      ============== 
 

_________________________________________

(1) The Company earns a fund management fee of 0.70% of the Caliber Hospitality Trust's enterprise value and is reimbursed for certain costs incurred on behalf of the Caliber Hospitality Trust.

(2) Beginning during the year ended December 31, 2023, the Company includes capital raised from investors in CaliberCos Inc. through corporate note issuances that was further invested in our funds in Managed Capital. As of December 31, 2025 and December 31, 2024, the Company had invested $11.6 million and $20.4 million, respectively, in our funds.

(3) Credit managed capital represents loans made to Caliber's investment funds by the Company and our diversified funds. As of December 31, 2025 and December 31, 2024, the Company had loaned $8.5 million and $0.4 million, respectively, to our funds.

(4) Other managed capital represents undeployed capital held in our diversified funds.

Consolidated GAAP Results

The following information presents our consolidated GAAP results which includes the performance of certain entities we manage where Caliber is the guarantor of debt owed by those entities, despite not having significant equity at risk. As a result of these guarantor commitments, Caliber is required under GAAP to include the assets, liabilities, revenues and expenses of those entities even though a shareholder of CWD stock is neither entitled to nor exposed by those entities' benefits or obligations. This accounting outcome also removes revenues that we earn from those entities, which a shareholder of CWD stock would be entitled to. See discussion elsewhere related to CWD's Platform performance.

 
                CALIBERCOS INC. AND SUBSIDIARIES 
              CONSOLIDATED STATEMENTS OF OPERATIONS 
          (AMOUNTS IN THOUSANDS, EXCEPT PER SHARE DATA) 
 
                     Three Months Ended    Year Ended December 
                        December 31,               31, 
                                          ---------------------- 
                       2025      2024       2025       2024 
Revenues 
    Asset 
     management 
     revenues        $ 3,963   $  3,953   $ 14,391   $ 16,879 
    Performance 
     allocations           2          1         27        358 
    Consolidated 
     funds -- 
     hospitality 
     revenues             --      2,943      5,057     26,476 
    Consolidated 
     funds -- other 
     revenues            162      1,790        622      7,406 
                      ------    -------    -------    ------- 
      Total 
       revenues        4,127      8,687     20,097     51,119 
                      ------    -------    -------    ------- 
 
Expenses 
    Operating costs    2,882      8,550     13,848     23,939 
    General and 
     administrative    1,530      1,316      5,755      6,776 
    Marketing and 
     advertising         333        244        796        751 
    Depreciation 
     and 
     amortization        181        154        664        593 
    Consolidated 
     funds -- 
     hospitality 
     expenses             --      3,312      4,743     26,503 
    Consolidated 
     funds -- other 
     expenses            474        465      1,865      5,870 
                      ------    -------    -------    ------- 
      Total 
       expenses        5,400     14,041     27,671     64,432 
                      ------    -------    -------    ------- 
 
Other expense, net      (450)    (4,108)    (3,304)    (3,093) 
Change in fair 
 value of digital 
 assets               (5,116)        --     (5,793)        -- 
Interest income          266         35        356        360 
Interest expense      (1,487)    (1,466)    (6,712)    (5,424) 
                      ------    -------    -------    ------- 
Net loss before 
 income taxes         (8,060)   (10,893)   (23,027)   (21,470) 
Benefit from income 
taxes                     --         --         --         -- 
                      ------    -------    -------    ------- 
Net loss              (8,060)   (10,893)   (23,027)   (21,470) 
Net loss 
 attributable to 
 noncontrolling 
 interests              (339)       495     (1,229)    (1,693) 
                      ------    -------    -------    ------- 
Net loss 
 attributable to 
 CaliberCos Inc.      (7,721)   (11,388)   (21,798)   (19,777) 
                      ======    =======    =======    ======= 
Basic and diluted 
 net loss per share 
 attributable to 
 common 
 stockholders        $ (1.24)  $ (10.12)  $  (7.70)  $ (17.90) 
Weighted average 
common shares 
outstanding: 
Basic and diluted      6,229      1,123      2,830      1,100 
                      ======    =======    =======    ======= 
 
 
                      CALIBERCOS INC. AND SUBSIDIARIES 
                         CONSOLIDATED BALANCE SHEETS 
            (AMOUNTS IN THOUSANDS, EXCEPT FOR SHARE AND PER SHARE 
                                    DATA) 
 
                                     December 31, 2025    December 31, 2024 
              ASSETS 
Cash                                  $           2,538    $           1,766 
Restricted cash                                   2,628                2,582 
Real estate investments, net                     21,689               21,572 
Digital assets                                    6,850                   -- 
Notes receivable - related parties                7,348                  105 
Due from related parties, net                    10,086                6,965 
Investments in unconsolidated 
 entities                                        11,624               15,643 
Operating lease - right of use 
 assets                                              98                  147 
Prepaid and other assets                          2,368                3,501 
      Assets of consolidated funds 
Cash                                                326                  549 
Restricted cash                                     524                   -- 
Real estate investments, net                     10,807               45,090 
Intangible assets, net                           46,330                   -- 
Notes receivable - related parties                  936                6,848 
Due from related parties                            220                  320 
Operating lease - right of use 
assets                                           10,757                   -- 
Prepaid and other assets                            267                  447 
                                    ---  --------------  ---  -------------- 
Total assets                          $         135,396    $         105,535 
                                    ===  ==============  ===  ============== 
 
 
                     CALIBERCOS INC. AND SUBSIDIARIES 
                        CONSOLIDATED BALANCE SHEETS 
           (AMOUNTS IN THOUSANDS, EXCEPT FOR SHARE AND PER SHARE 
                                   DATA) 
 
                                 December 31, 2025     December 31, 2024 
                                -------------------  --------------------- 
LIABILITIES AND STOCKHOLDERS' 
       EQUITY (DEFICIT) 
Notes payable, net               $          46,347    $          50,450 
Accounts payable and accrued 
 expenses                                    7,325                9,532 
Series AA cumulative 
redeemable preferred stock, 
net of issuance costs, $25.00 
per share stated value, 
800,000 shares authorized, 
221,434 and zero shares issued 
and outstanding as of December 
31, 2025 and 2024, 
respectively                                 5,101                   -- 
Due to related parties                         186                  313 
Operating lease liabilities                     64                   93 
Other liabilities                              771                  750 
      Liabilities of 
      consolidated funds 
Notes payable, net                          33,605               29,172 
Notes payable - related 
 parties                                     2,330                2,047 
Accounts payable and accrued 
 expenses                                    1,719                1,207 
Due to related parties                         861                   79 
Operating lease liabilities                 10,757                   -- 
Other liabilities                               99                  639 
                                    --------------       -------------- 
Total liabilities                          109,165               94,282 
                                    --------------       -------------- 
 
Commitments and Contingencies 
 
Preferred stock - Series A, 
$0.001 par value; 22,500,000 
authorized and 5,875 and 5,000 
shares issued and outstanding 
as of December 31, 2025 and 
2024, respectively                              --                   -- 
Preferred stock - Series B, 
$0.001 par value; 50,000 
authorized and 15,868 and zero 
shares issued and outstanding 
as of December 31, 2025 and 
2024, respectfully                              --                   -- 
Common stock Class A, $0.001 
 par value; 100,000,000 shares 
 authorized, 6,534,319 and 
 759,370 shares issued and 
 outstanding as of December 
 31, 2025 and 2024, 
 respectively                                    7                    1 
Common stock Class B, $0.001 
par value; 15,000,000 shares 
authorized, 370,822 shares 
issued and outstanding as of 
both December 31, 2025 and 
2024                                            --                   -- 
Paid-in capital                             79,731               44,017 
Accumulated deficit                        (78,405)             (56,607) 
                                    --------------       -------------- 
Stockholders' (deficit) equity 
 attributable to CaliberCos 
 Inc.                                        1,333              (12,589) 
Stockholders' equity 
 attributable to 
 noncontrolling interests                   24,898               23,842 
                                    --------------       -------------- 
Total stockholders' equity                  26,231               11,253 
                                    --------------       -------------- 
Total liabilities and 
 stockholders' equity            $         135,396    $         105,535 
                                    ==============       ============== 
 

Definitions

Assets Under Management

AUM refers to the assets we manage or sponsor. We monitor two types of information with regard to our AUM:

   1. Managed Capital -- we define this as the total capital we fundraise from 
      our customers as investments in our funds. It also includes fundraising 
      into our corporate note program, the proceeds of which were used, in part, 
      to invest in or loan to our funds. We use this information to monitor, 
      among other things, the amount of 'preferred return' that would be paid 
      at the time of a distribution and the potential to earn a performance fee 
      over and above the preferred return at the time of the distribution. Our 
      fund management fees are based on a percentage of managed capital or a 
      percentage of assets under management, and monitoring the change and 
      composition of managed capital provides relevant data points for Caliber 
      management to further calculate and predict future earnings. 
 
   2. Fair Value ("FV") AUM -- we define this is as the aggregate fair value of 
      the real estate assets we manage and from which we derive management fees, 
      performance revenues and other fees and expense reimbursements. We 
      estimate the value of these assets quarterly to help make sale and hold 
      decisions and to evaluate whether an existing asset would benefit from 
      refinancing or recapitalization. This also gives us insight into the 
      value of our carried interest at any point in time. We also utilize FV 
      AUM to predict the percentage of our portfolio which may need development 
      services in a given year, fund management services (such as refinance), 
      and brokerage services. As we control the decision to hire for these 
      services, our service income is generally predictable based upon our 
      current portfolio AUM and our expectations for AUM growth in the year 
      forecasted. 

Non-GAAP Measures

We use non-GAAP financial measures to evaluate operating performance, identify trends, formulate financial projections, make strategic decisions, and for other discretionary purposes. We believe that these measures enhance the understanding of ongoing operations and comparability of current results to prior periods and may be useful for investors to analyze our financial performance because they provide investors a view of the performance attributable to CaliberCos Inc. When analyzing our operating performance, investors should use these measures in addition to, and not as an alternative for, their most directly comparable financial measure calculated and presented in accordance with U.S. GAAP. Our presentation of non-GAAP measures may not be comparable to similarly identified measures of other companies because not all companies use the same calculations. These measures may also differ from the amounts calculated under similarly titled definitions in our debt instruments, which amounts are further adjusted to reflect certain other cash and non-cash charges and are used by us to determine compliance with financial covenants therein and our ability to engage in certain activities, such as incurring additional debt and making certain restricted payments.

Asset Management Platform or Platform

Platform refers to the performance of the Caliber asset management platform, which generates revenues and expenses from managing our investment portfolio, which does not include any consolidated assets or funds. These activities include asset management, transaction services, and performance allocations. Management believes that this is an important view of the Company because it communicates performance of the Company that would be most useful for understanding the value of CWD.

Fee-Related Earnings and Related Components

Fee-Related Earnings is a supplemental non-GAAP performance measure used to assess our ability to generate profits from fee-based revenues, focusing on whether our core revenue streams, are sufficient to cover our core operating expenses. Fee- Related Earnings represents the Company's net income (loss) before income taxes adjusted to exclude depreciation and amortization, stock-based compensation, interest expense and extraordinary or non-recurring revenue and expenses, including performance allocation revenue and gain (loss) on extinguishment of debt, public registration direct costs related to aborted or delayed offerings and our Reg A+ offering, litigation settlements, and expenses recorded to earnings relating to investment deals which were abandoned or closed. Fee-Related Earnings is presented on a basis that deconsolidates our consolidated funds (intercompany eliminations) and eliminates noncontrolling interest. Eliminating the impact of consolidated funds and noncontrolling interest provides investors a view of the performance attributable to CaliberCos Inc. and is consistent with performance models and analysis used by management.

Distributable Earnings

Distributable Earnings is a supplemental non-GAAP performance measure equal to Fee-Related Earnings plus performance allocation revenue and less interest expenses and provision for income taxes. We believe that Distributable Earnings can be useful as a supplemental performance measure to our GAAP results assessing the amount of earnings available for distribution.

Platform Earnings

Platform Earnings represents the performance of our asset management platform, which generates revenues and expenses from managing our investment portfolio, excluding any consolidated assets or funds.

Platform Earnings per Share

Platform Earnings per Share is calculated as Platform Earnings divided by weighted average CWD common shares outstanding.

Platform Adjusted EBITDA

Platform Adjusted EBITDA represents our Distributable Earnings adjusted for interest expense, other income (expense), and provision for income taxes on a basis that deconsolidates our consolidated funds (intercompany eliminations), and eliminates noncontrolling interest. Eliminating the impact of consolidated funds and noncontrolling interest provides investors a view of the performance attributable to the Platform and is consistent with performance models and analysis used by management.

Consolidated Adjusted EBITDA

Consolidated Adjusted EBITDA represents the Company's and the consolidated funds' earnings before net interest expense, income taxes, depreciation and amortization, further adjusted to exclude stock-based compensation, transaction fees, expenses and other public registration direct costs related to aborted or delayed offerings and our Reg A+ offering, litigation settlements, expenses recorded to earnings relating to investment deals which were abandoned or closed, any other non-cash expenses or losses, as further adjusted for extraordinary or non-recurring items.

NON-GAAP ADJUSTED EBITDA

(AMOUNTS IN THOUSANDS) (UNAUDITED)

 
                   Three Months Ended    Year Ended December 
                      December 31,               31, 
                                        ---------------------- 
                     2025      2024       2025       2024 
                    ------    -------    -------    ------- 
Net loss 
 attributable to 
 CaliberCos Inc.   $(7,721)  $(11,388)  $(21,798)  $(19,777) 
  Net (loss) 
   income 
   attributable 
   to 
   noncontrolling 
   interests          (339)       495     (1,229)    (1,693) 
                    ------    -------    -------    ------- 
Net loss            (8,060)   (10,893)   (23,027)   (21,470) 
  Provision for 
  income taxes          --         --         --         -- 
                    ------    -------    -------    ------- 
Net loss before 
 income taxes       (8,060)   (10,893)   (23,027)   (21,470) 
  Depreciation 
   and 
   amortization        188        151        691        598 
  Consolidated 
   funds' impact 
   on fee-related 
   earnings            172       (712)     1,025      1,185 
  Stock-based 
   compensation        335        656      1,697      2,378 
  Severance            (82)        41      1,016        244 
  Performance 
   allocations          (2)        (1)       (27)      (358) 
  Other (income) 
   expenses, net       (37)      (196)      (360)    (1,211) 
  Investments 
   impairment          390         --      2,808      4,304 
  Change in fair 
   value of 
   digital 
   assets            5,116         --      5,793         -- 
  Bad debt 
   expense             (59)        --         85      4,079 
  Interest 
   expense, net      1,221      1,421      6,355      4,865 
                    ------    -------    -------    ------- 
Fee-related 
 earnings             (818)    (1,150)    (3,944)    (5,386) 
  Performance 
   allocations           2          1         27        358 
  Interest 
   expense, net     (1,221)    (1,421)    (6,355)    (4,865) 
  Provision for 
  income taxes          --         --         --         -- 
                    ------    -------    -------    ------- 
Distributable 
 earnings           (2,037)    (2,570)   (10,272)    (9,893) 
  Interest 
   expense           1,487      1,466      6,712      5,424 
  Other expenses 
   (income), net        37        196        360      1,211 
  Provision for 
  income taxes          --         --         --         -- 
  Consolidated 
   funds' impact 
   on Caliber 
   adjusted 
   EBITDA              156        (94)       772        548 
                    ------    -------    -------    ------- 
Platform adjusted 
 EBITDA               (357)    (1,002)    (2,428)    (2,710) 
  Consolidated 
   funds' EBITDA 
   adjustments         110      2,517      1,633      9,694 
                    ------    -------    -------    ------- 
Consolidated 
 adjusted EBITDA   $  (247)  $  1,515   $   (795)  $  6,984 
                    ======    =======    =======    ======= 
 

(END) Dow Jones Newswires

March 25, 2026 16:15 ET (20:15 GMT)

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