Press Release: Caliber Reports First Quarter 2026 Financial Results

Dow Jones05-14

SCOTTSDALE, Ariz., May 13, 2026 (GLOBE NEWSWIRE) -- Caliber (Nasdaq: CWD), a diversified real estate and digital asset management platform, today reported results for the first quarter ended on March 31, 2026. First quarter Platform revenue and Adjusted EBITDA loss were in line with management's internal expectations and reflect progress against the Company's previously announced 2026 plan, with year-over-year Platform revenue growth, a narrower Platform Adjusted EBITDA loss, and tangible execution across both the Company's capital formation and project financing initiatives.

First Quarter 2026 Platform Financial Results (compared to First Quarter 2025)

   -- Platform revenue of $4.1 million, compared to $3.5 million. 
 
          -- Asset management revenue of $4.1 million increased by $0.5 million, 
             due to nonrecurring fee income. 
 
          -- No significant performance allocations were earned, compared to 
             prior period. 
 
   -- Platform net loss of $4.3 million, or $0.62 per diluted share, compared 
      to Platform net loss of $4.1 million, or $3.59 per diluted share. 
 
   -- Platform Adjusted EBITDA loss of $0.3 million, compared to Platform 
      Adjusted EBITDA of $1.4 million. 

First Quarter 2026 Digital Asset Treasury Financial Highlights

As of March 31, 2026, Caliber's digital asset treasury held 507,560 LINK tokens $(LINK)$ with a fair value of $4.5 million.

   -- Caliber continues to advance the tokenization of two real estate projects, 
      supporting the Company's strategy to integrate blockchain infrastructure 
      into its real estate fund offerings. 
 
   -- During the first quarter, the Company sold 55,076 LINK for proceeds of 
      $0.5 million, with proceeds redeployed into the Company's real estate 
      platform to support the closing of project-level financings, including 
      the Steamboat Hyatt Studios development. 

Management Commentary

"Our first quarter results were in line with the internal plan we built for 2026," said Chris Loeffler, CEO of Caliber. "Platform revenue grew nearly 16% year over year, our Platform Adjusted EBITDA loss narrowed by $1.0 million, and we executed across both sides of the revenue plan we communicated at year-end -- capital formation and project-level financings."

"On capital formation, we have launched three of the four planned investor offerings supporting our Hyatt Studios development platform, advanced our PURE Pickleball & Padel project to building permit approval, and are preparing to launch our Tonto 1031 exchange apartments offering. On project financing, we fully capitalized our first Hyatt Studios development in Steamboat Springs, CO, with construction expected to begin during the second quarter. Capitalizing Steamboat reflects our integrated approach to capital allocation across the platform, including the disciplined use of our LINK treasury to support real estate execution that drives our 2026 revenue plan."

"With our Platform Adjusted EBITDA loss of less than half a million dollars in the first quarter, we are operating close to break-even at the platform level. Our focus for the balance of 2026 is converting the project pipeline we have built into realized revenue, and we are reaffirming our full-year guidance today."

2026 Outlook and Path to Profitability

Caliber today reaffirmed its previously issued 2026 financial guidance:

   -- Total revenue in the range of $18.0 million to $22.0 million 
 
   -- Positive net operating income 
 
   -- Adjusted EBITDA profitability 

As previously disclosed, Caliber expects approximately 60% of its anticipated 2026 revenue growth to be driven by debt financing-related activities within its existing portfolio, with the remaining 40% driven by capital formation and asset management activities.

Consistent with the milestone-driven nature of the Company's revenue model, management continues to expect 2026 revenue to be weighted toward the back half of the year as additional project-level financings close and reach revenue-generating milestones.

Business Update

The following are key milestones completed both during and after the first quarter ended March 31, 2026.

   -- 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. Proceeds were utilized for debt reduction and growth initiatives. 
 
   -- On March 30, 2026, Caliber announced that an institutional investor 
      elected to convert approximately $15.9 million of perpetual convertible 
      preferred equity into 63,472 shares of the Company's Class A common stock, 
      simplifying the cap table. 
 
   -- On March 31, 2026, Caliber announced that J. Alan Reid, Jr. has been 
      nominated to join its Board of Directors as an independent director and 
      is expected to join after the stockholder meeting on May 14, 2026. 
 
   -- On April 13, 2026, Caliber announced that PURE Pickleball & Padel -- its 
      co-developed 196,000-square-foot indoor pickleball and padel facility 
      adjacent to Scottsdale, Arizona at Riverwalk on the Salt River 
      Pima-Maricopa Indian Community -- has recently received all required 
      building permits, clearing the final regulatory hurdle and positioning 
      the project for groundbreaking. 
 
   -- On April 14, 2026, Caliber announced continued progress in its corporate 
      debt reduction strategy through the completion of the second round of 
      Noteholder Conversion Program, which resulted in the repayment of 
      approximately $1.9 million of unsecured corporate notes with shares of 
      Caliber's Class A common stock in a voluntary conversion program elected 
      by the individual noteholders. In addition, approximately $1.5 million of 
      notes were repaid with the issuance of Series AAA Convertible Preferred 
      Stock. 
 
   -- On April 22, 2026, Caliber announced that it continues to execute on its 
      multi-market Hyatt Studios development platform, advancing three 
      hospitality projects across high-conviction markets: Steamboat Springs, 
      CO; Riverwalk/Scottsdale, AZ; and Georgetown, TX. The first project in 
      Steamboat Springs closed acquisition and construction financing in April 
      2026 and is expected to break ground during the second quarter of 2026. 
      The platform represents a focused effort to capitalize on 
      supply-constrained markets and growing demand for extended-stay 
      hospitality. 

First Quarter 2026 Consolidated Financial Results (compared to First Quarter 2025)

   -- Total consolidated revenue of $4.3 million, compared to $7.3 million 
      reflecting the deconsolidation of DoubleTree by Hilton Tucson Convention 
      Center in Q2 2025 and the consolidation of Commons Fundco LLC in Q1 2026, 
      following the refinance of the assets. 
 
   -- Consolidated net loss attributable to Caliber of $3.6 million, or $0.52 
      per diluted share, compared to net loss attributable to Caliber of $4.4 
      million or $3.85 per diluted share. 
 
   -- Consolidated Adjusted EBITDA loss of $0.7 million, compared to 
      Consolidated Adjusted EBITDA loss of $0.1 million. 

Conference Call Information

Caliber will host a conference call today, Wednesday, May 13, 2026, at 5:00 p.m. Eastern Time $(ET)$ to discuss its first quarter 2026 financial results and business outlook.

To access this call, Investors and interested parties can access the live earnings call by dialing (800) 715-9871 (domestic) or (646) 307-1963 (international) and ask to join the Caliber call or use conference ID 5168652.

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.)

Caliber (Nasdaq: CWD) is a real estate-focused alternative asset manager with over $2.6 billion in Managed Assets and a 17-year track record investing in middle-market hospitality and multifamily real estate. The Company operates an institutional-quality asset management platform paired with a boutique, hands-on investment approach focused on value creation in underserved market segments. In 2025, Caliber integrated digital asset infrastructure into its platform by investing in LINK, the token underlying Chainlink, a key technology enabling real estate fund tokenization, and is implementing blockchain and tokenization strategies across its investment platform to enhance how assets are financed, owned, and accessed. Investors can participate in Caliber through its publicly traded equity (Nasdaq: CWD), which provides exposure to both its real estate platform and digital asset holdings, and through its private real estate investment funds for accredited investors and financial professionals.

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 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 final prospectus related to the Company's public offering filed with the SEC and other reports filed with the SEC thereafter. 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 PER SHARE DATA) (UNAUDITED)

 
                                Three Months Ended March 31, 2026 
                      ------------------------------------------------------ 
                                            Impact of 
                                       Consolidated Funds 
                         Platform       and Eliminations      Consolidated 
                      ---------------  -------------------  ---------------- 
Revenues 
  Asset management     $    4,071          $    (407)         $     3,664 
  Performance 
   allocations                 34                 --                   34 
  Consolidated funds 
   -- other revenue            --                596                  596 
                          -------      -----  ------  ----  ---  -------- 
    Total revenues          4,105                189                4,294 
                          -------      -----  ------  ----  ---  -------- 
Expenses 
  Operating costs           3,255               (167)               3,088 
  General and 
   administrative           1,811                (10)               1,801 
  Marketing and 
   advertising                178                 --                  178 
  Depreciation and 
   amortization               183                 (8)                 175 
  Consolidated funds 
   -- other 
   expenses                    --              1,797                1,797 
                          -------      -----  ------  ----  ---  -------- 
    Total expenses          5,427              1,612                7,039 
                          -------      -----  ------  ----  ---  -------- 
 
  Other loss, net              17               (172)                (155) 
  Unrealized loss on 
   digital assets          (1,896)                --               (1,896) 
  Interest income             252                 --                  252 
  Interest expense         (1,387)                --               (1,387) 
                          -------      -----  ------  ----  ---  -------- 
Net loss before 
 income taxes              (4,336)            (1,595)              (5,931) 
  Provision for 
  income taxes                 --                 --                   -- 
                          -------      -----  ------  ----  ---  -------- 
    Net loss               (4,336)            (1,595)              (5,931) 
     Net loss 
      attributable 
      to 
      noncontrolling 
      interests                --             (2,312)              (2,312) 
                          -------      -----  ------   ---  ---  -------- 
      Net (loss) 
       income 
       attributable 
       to CaliberCos 
       Inc.            $   (4,336)         $     717          $    (3,619) 
                          =======      =====  ======  ====  ===  ======== 
Basic and diluted 
 net loss per share    $    (0.62)                            $     (0.52) 
Weighted average 
common shares 
outstanding: 
Basic and diluted           7,000                                   7,000 
 
      (1) Represents the results of our asset management 
       platform, which are presented on a basis that deconsolidates 
       our consolidated funds (intercompany eliminations) 
       and eliminate noncontrolling interest. 
 
 
                                Three Months Ended March 31, 2025 
                      ------------------------------------------------------ 
                                           Impact of 
                                       Consolidated Funds 
                         Platform       and Eliminations      Consolidated 
                      --------------  --------------------  ---------------- 
Revenues 
   Asset management    $   3,542           $    (346)         $     3,196 
   Performance 
    allocations                7                  (6)                   1 
   Consolidated 
    funds -- 
    hospitality 
    revenue                   --               3,919                3,919 
   Consolidated 
    funds -- other 
    revenue                   --                 145                  145 
                          ------      ------  ------  ----  ---  -------- 
      Total revenues       3,549               3,712                7,261 
                          ------      ------  ------  ----  ---  -------- 
Expenses 
   Operating costs         4,168                (124)               4,044 
   General and 
    administrative         1,592                 (11)               1,581 
   Marketing and 
    advertising              165                  --                  165 
   Depreciation and 
    amortization             162                  (5)                 157 
   Consolidated 
    funds -- 
    hospitality 
    expenses                  --               3,465                3,465 
   Consolidated 
    funds -- other 
    expenses                  --                 458                  458 
                          ------      ------  ------  ----  ---  -------- 
      Total expenses       6,087               3,783                9,870 
                          ------      ------  ------  ----  ---  -------- 
 
  Other income 
   (loss), net                 6                (372)                (366) 
  Interest income             33                  (1)                  32 
  Interest expense        (1,611)                 --               (1,611) 
                          ------      ------  ------  ----  ---  -------- 
Net loss before 
 income taxes             (4,110)               (444)              (4,554) 
  Provision for 
  income taxes                --                  --                   -- 
                          ------      ------  ------  ----  ---  -------- 
    Net loss              (4,110)               (444)              (4,554) 
     Net loss 
      attributable 
      to 
      noncontrolling 
      interests               --                (147)                (147) 
                          ------      ------  ------   ---  ---  -------- 
      Net loss 
       attributable 
       to CaliberCos 
       Inc.            $  (4,110)          $    (297)         $    (4,407) 
                          ======      ======  ======   ===  ===  ======== 
Basic and diluted 
 net loss per share    $   (3.59)                             $     (3.85) 
Weighted average 
common shares 
outstanding: 
Basic and diluted          1,146                                    1,146 
 
      (1) Represents the results of our asset management 
       platform, which are presented on a basis that deconsolidates 
       our consolidated funds (intercompany eliminations) 
       and eliminate noncontrolling interest. 
 

PLATFORM REVENUE(1)

(AMOUNTS IN THOUSANDS) (UNAUDITED)

 
                                          Three Months Ended March 31, 
                                       ---------------------------------- 
                                                2026             2025 
                                       ---  ------------      ----------- 
   Fund management fees                  $         2,845   $        2,744 
   Financing fees                                    417               74 
   Development and construction fees                 457              528 
   Brokerage fees                                    352              196 
                                       ---  ------------      ----------- 
     Total asset management                        4,071            3,542 
     Performance allocations                          34                7 
                                       ---  ------------      ----------- 
      Total revenue                      $         4,105   $        3,549 
                                       ===  ============      =========== 
 

___________________________________________

(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.

FV AUM 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, 2025              $779,730 
   Assets acquired(1)                            4,150 
   Construction and net market appreciation     (4,675) 
   Assets sold(2)                              (10,275) 
   Credit(3)                                   (29,403) 
   Other(4)                                     (3,176) 
                                               ------- 
Balances as of March 31, 2026                 $736,351 
 
 
                                 March 31, 2026    December 31, 2025 
                                ----------------  ------------------- 
  Real Estate 
    Hospitality                  $        51,600    $          55,600 
    Caliber Hospitality Trust            191,100              191,900 
    Residential                          159,200              165,900 
    Commercial                           280,700              280,000 
                                    ------------  ---  -------------- 
      Total Real Estate                  682,600              693,400 
  Credit(3)                               52,760               82,163 
  Other(4)                                   991                4,167 
                                    ------------  ---  -------------- 
Total                            $       736,351    $         779,730 
                                    ============  ===  ============== 
 

___________________________________________

(1) Assets acquired during the three months ended March 31, 2026 include one land parcel intended for hotel development in Colorado.

(2) Assets sold during the three months ended March 31, 2026 include one multi-family residential asset.

(3) Credit FV AUM represents loans made to our investment funds by our diversified credit fund.

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

MANAGED CAPITAL

(AMOUNTS IN THOUSANDS) (UNAUDITED)

 
Balance as of December 31, 2025                       $         517,186 
   Originations                                                  10,478 
   Return of capital                                               (316) 
   Investment write-offs(1)                                     (37,764) 
                                                         -------------- 
Balance as of March 31, 2026                          $         489,584 
 
 
                                    March 31, 2026     December 31, 2025 
                                   ----------------  --------------------- 
  Real Estate 
    Hospitality                     $        49,289   $          49,289 
    Caliber Hospitality Trust(2)             97,031              97,037 
    Residential                             106,825             103,961 
    Commercial                              182,687             180,569 
                                       ------------      -------------- 
      Total Real Estate(3)                  435,832             430,856 
  Credit(4)                                  52,760              82,163 
  Other(5)                                      992               4,167 
                                       ------------      -------------- 
Total                               $       489,584   $         517,186 
                                       ============      ============== 
 

_________________________________________

(1) Decrease driven by the sale of assets by our investment funds, as well as the recording of an impairment reserve related to an investment held by one of our diversified funds while recoverability is being evaluated.

(2) 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.

(3) 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. At each of March 31, 2026 and December 31, 2025, the Company had invested $11.6 million in our funds.

(4) Credit managed capital represents loans made to Caliber's investment funds by the Company and our diversified funds. At each of March 31, 2026 and December 31, 2025, the Company had loaned $8.5 million to our funds.

(5) Other managed capital represents unemployed 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 
 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS 
 (AMOUNTS IN THOUSANDS, EXCEPT PER SHARE DATA) 
                                      Three Months Ended March 31, 
                                             2026                 2025 
                                          -----------          ---------- 
                                      (unaudited) 
Revenues 
   Asset management revenues           $        3,664       $       3,196 
   Performance allocations                         34                   1 
   Consolidated funds -- hospitality 
    revenues                                       --               3,919 
   Consolidated funds -- other 
    revenues                                      596                 145 
      Total revenues                            4,294               7,261 
                                          -----------          ---------- 
 
Expenses 
   Operating costs                              3,088               4,044 
   General and administrative                   1,801               1,581 
   Marketing and advertising                      178                 165 
   Depreciation and amortization                  175                 157 
   Consolidated funds -- hospitality 
    expenses                                       --               3,465 
   Consolidated funds -- other 
    expenses                                    1,797                 458 
      Total expenses                            7,039               9,870 
                                          -----------          ---------- 
 
Other (loss) income, net                         (155)               (366) 
Unrealized loss on digital assets              (1,896)                 -- 
Interest income                                   252                  32 
Interest expense                               (1,387)             (1,611) 
Net loss before income taxes                   (5,931)             (4,554) 
Benefit from income taxes                          --                  -- 
Net loss                                       (5,931)             (4,554) 
Net loss attributable to 
 noncontrolling interests                      (2,312)               (147) 
Net loss attributable to CaliberCos 
 Inc.                                  $       (3,619)      $      (4,407) 
                                          ===========          ========== 
Basic and diluted net loss per share 
 attributable to common 
 stockholders                          $        (0.52)      $       (3.85) 
Weighted average common shares 
outstanding: 
Basic and diluted                               7,000               1,146 
 
 
                     CALIBERCOS INC. AND SUBSIDIARIES 
                   CONDENSED CONSOLIDATED BALANCE SHEETS 
           (AMOUNTS IN THOUSANDS, EXCEPT FOR SHARE AND PER SHARE 
                                   DATA) 
                                      March 31, 2026    December 31, 2025 
                                     ----------------  ------------------- 
                                       (unaudited) 
              Assets 
Cash                                  $           543    $           2,538 
Restricted cash                                 2,351                2,628 
Real estate investments, net                   21,877               21,689 
Digital assets                                  4,455                6,850 
Notes receivable - related parties, 
 allowance of $830 and $909, 
 respectively                                   8,726                7,348 
Due from related parties, net of 
 allowance of $3,400 and $4,071, 
 respectively                                  10,558               10,086 
Investments in unconsolidated 
 entities                                      11,567               11,624 
Operating lease - right of use 
 assets                                            85                   98 
Prepaid and other assets                        2,184                2,368 
      Assets of consolidated funds 
Cash                                              388                  326 
Restricted cash                                 1,324                  524 
Real estate investments, net                   51,079               10,807 
Notes receivable - related parties              5,991                  936 
Due from related parties                        1,164                  220 
Operating lease - right of use 
 assets                                        10,756               10,757 
Prepaid and other assets                          398                  267 
                                         ------------  ---  -------------- 
      Total assets                    $       179,594    $         135,396 
                                         ============  ===  ============== 
 
   LIABILITIES AND STOCKHOLDERS' 
              EQUITY 
Notes payable, net                    $        42,441    $          46,347 
Accounts payable and accrued 
 expenses                                       7,562                7,325 
Series AA cumulative redeemable 
 preferred stock, net of issuance 
 costs, $25.00 per share stated 
 value, 800,000 shares authorized, 
 301,337 and 221,434 shares issued 
 and outstanding as of March 31, 
 2026 and December 31, 2025, 
 respectively                                   6,983                5,101 
Due to related parties                            127                  186 
Operating lease liabilities                        56                   64 
Other liabilities                                 649                  771 
      Liabilities of consolidated 
      funds 
Notes payable, net                             66,520               33,605 
Notes payable - related parties                 2,406                2,330 
Accounts payable and accrued 
 expenses                                       2,364                1,719 
Due to related parties                            873                  861 
Operating lease liabilities                    10,756               10,757 
Other liabilities                                 142                   99 
                                         ------------  ---  -------------- 
      Total liabilities                       140,879              109,165 
                                         ------------  ---  -------------- 
 
Commitments and Contingencies (Note 
 11) 
 
 
CALIBERCOS INC. AND SUBSIDIARIES 
 CONDENSED CONSOLIDATED BALANCE SHEETS 
 (AMOUNTS IN THOUSANDS, EXCEPT FOR SHARE AND PER SHARE 
 DATA) 
                                  March 31, 2026    December 31, 2025 
Series A non-cumulative 
convertible preferred stock, 
$0.001 par value; $22,500,000 
shares authorized, and $5,875 
shares issued and outstanding 
as of March 31, 2026 and 
December 31, 2025                        --                  -- 
Series B convertible preferred 
stock, $0.001 par value; 50,000 
shares authorized, and zero and 
15,868 shares issued and 
outstanding as of March 31, 
2026 and December 31, 2025, 
respectively                             --                  -- 
Series AAA convertible 
preferred stock, $0.001 par 
value; 40,000 shares 
authorized, and 1,529 and zero 
shares issued and outstanding 
as of March 31, 2026 and 
December 31, 2025, 
respectively                             --                  -- 
Common stock Class A, $0.001 
 par value; 100,000,000 shares 
 authorized, 8,390,140 and 
 6,534,319 shares issued and 
 outstanding as of March 31, 
 2026 and December 31, 2025, 
 respectively                                  8                    7 
Common stock Class B, $0.001 
par value; 15,000,000 shares 
authorized, 370,822 shares 
issued and outstanding as March 
31, 2026 and December 31, 2025                --                   -- 
Paid-in capital                           83,547               79,731 
Accumulated deficit                      (82,302)             (78,405) 
Stockholders' equity 
 attributable to CaliberCos 
 Inc.                                      1,253                1,333 
Stockholders' equity 
 attributable to noncontrolling 
 interests                                37,462               24,898 
    Total stockholders' equity            38,715               26,231 
                                     -----------       -------------- 
      Total liabilities and 
       stockholders' equity       $      179,594    $         135,396 
                                     ===========       ============== 
 

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 March 31, 
                                      -------------------------------------- 
                                             2026                 2025 
                                          -----------          ---------- 
Net loss attributable to CaliberCos 
 Inc.                                  $       (3,619)      $      (4,407) 
  Net loss attributable to 
   noncontrolling interests                    (2,312)               (147) 
                                          -----------          ---------- 
Net loss                                       (5,931)             (4,554) 
  Provision for income taxes                       --                  -- 
                                          -----------          ---------- 
Net loss before income taxes                   (5,931)             (4,554) 
  Depreciation and amortization                   182                 162 
  Consolidated funds' impact on 
   fee-related earnings                         1,423                  71 
  Stock-based compensation                        328                 661 
  Severance                                        10                  51 
  Performance allocations                         (34)                 (1) 
  Other income, net                              (212)                366 
  Investments impairment                          183                 279 
  Change in fair value of digital 
  assets                                        1,896                  -- 
  Bad debt expense                                 12                   3 
  Interest expense, net                         1,135               1,578 
                                          -----------          ---------- 
Fee-related earnings                           (1,008)             (1,384) 
  Performance allocations                          34                   1 
  Interest expense, net                        (1,135)             (1,578) 
Distributable earnings                         (2,109)             (2,961) 
  Interest expense                              1,387               1,611 
  Other income, net                               212                (366) 
  Consolidated funds' impact on 
   Platform adjusted EBITDA                       172                 364 
                                          -----------          ---------- 
Platform adjusted EBITDA                         (338)             (1,352) 
  Consolidated funds' EBITDA 
   adjustments                                   (381)              1,210 
                                          -----------          ---------- 
Consolidated adjusted EBITDA           $         (719)      $        (142) 
                                          ===========          ========== 
 

(END) Dow Jones Newswires

May 13, 2026 16:15 ET (20:15 GMT)

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