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FrontView REIT, Inc.(FVR) - 2024 Q4 - Annual Report

Portfolio Overview - As of December 31, 2024, FrontView owned a diversified portfolio of 307 properties across 35 U.S. states, with a total rentable area of approximately 2.4 million square feet[18][20]. - The portfolio's occupancy rate was 97.7%, with 320 tenants representing 150 different brands, and no single tenant brand accounting for more than 2.9% of the annual base rent (ABR)[20][25]. - Approximately 33.1% of tenants had an investment-grade credit rating, and 97.3% of leases had contractual rent escalations[20]. - The ABR weighted average remaining term of leases was approximately 7.2 years, with 96.1% of leases having renewal options[20][36]. - No single state exceeded 13.2% of the company's ABR, with Illinois representing the highest at 13.2%[20][33]. - Approximately 40.0% of the company's annualized base rent (ABR) comes from properties in its top five states: Illinois (13.2%), Texas (8.1%), Georgia (7.6%), North Carolina (5.7%), and Ohio (5.4%)[96]. - As of December 31, 2024, approximately 67% of the company's tenants had a credit rating below investment-grade or were unrated, as a percentage of its ABR[99]. - The top tenant brands included Fast Pace Urgent Care and Verizon, each accounting for 2.9% and 2.7% of ABR, respectively[26]. - The top 20 tenant brands accounted for approximately 37.0% of the company's ABR, with the largest tenant, Fast Pace Urgent Care, representing about 2.9% of the ABR[103]. - As of December 31, 2024, tenants in the restaurant industry represented approximately 30.6% of the company's ABR, indicating a significant exposure to this sector[101]. Financial Performance - For the year ended December 31, 2024, total rental revenues were 59.9million,resultinginanetlossof59.9 million, resulting in a net loss of 31.2 million and funds from operations (FFO) of 2.0million[20].Thecompanyrecordednetlossesofapproximately2.0 million[20]. - The company recorded net losses of approximately 31.2 million and 1.5millionfortheyearsendedDecember31,2024and2023,respectively[81].Thecompanyincurredapproximately1.5 million for the years ended December 31, 2024 and 2023, respectively[81]. - The company incurred approximately 1.7 million in expenses not reimbursed or paid by tenants for the year ended December 31, 2024[40]. - The company incurred approximately 1.7millioninnonreimbursableexpensesfortheyearendedDecember31,2024,whichcouldimpactfinancialstabilityifsignificantfutureexpensesarise[110].Thecompanyexpectstomaintainitsstatusasanemerginggrowthcompanyuntilitreachestotalannualgrossrevenueof1.7 million in non-reimbursable expenses for the year ended December 31, 2024, which could impact financial stability if significant future expenses arise[110]. - The company expects to maintain its status as an emerging growth company until it reaches total annual gross revenue of 1.235 billion or more[68]. - The company anticipates that fluctuations in financial results could materially and adversely affect its operations and investor expectations[78]. - The company may not achieve the total returns expected from future acquisitions due to increasing costs of capital and lower capitalization rates[82]. - The company may face challenges in meeting required principal and interest payments due to insufficient cash flow[150]. - The company may not be able to make expected distributions due to insufficient cash flow or restrictions from debt agreements[211]. Debt and Financing - The company has a principal balance of approximately 266.5millioninoutstandingindebtedness,whichmayexposeittodefaultrisks[75].ThecompanysdebtconsistsofborrowingsunderitsRevolvingCreditFacilityandTermLoanwithavariableinterestrateofAdjustedSOFRplus1.2266.5 million in outstanding indebtedness, which may expose it to default risks[75]. - The company’s debt consists of borrowings under its Revolving Credit Facility and Term Loan with a variable interest rate of Adjusted SOFR plus 1.2% and a maturity date of October 2027[149]. - The company has a 250 million Revolving Credit Facility and a $200 million Term Loan that bear interest at floating rates based on SOFR plus an applicable margin[163]. - The company may incur mortgage debt on properties, which increases the risk of foreclosure and loss of those properties[159]. - Disruptions in financial markets could limit the company's ability to obtain debt financing on commercially reasonable terms, impacting its investment strategy[158]. - The company believes it was in compliance with all financial and operational covenants related to its debt obligations as of December 31, 2024[161]. REIT Status and Tax Implications - The company intends to elect to be taxed as a REIT, requiring annual distribution of at least 90% of its REIT taxable income[58]. - The company must distribute at least 90% of its REIT taxable income each year to avoid entity-level taxes, and failure to do so could result in a 4% nondeductible excise tax[154]. - If the company fails to qualify as a REIT, it may face significant tax liabilities that would reduce cash available for distributions to stockholders[190]. - The company must ensure that at least 75% or 95% of its gross income is derived from qualifying sources, such as rents from real property[191]. - The company is subject to a 100% excise tax on certain non-arm's-length transactions with its TRSs, which could impact financial performance[199]. - Compliance with REIT requirements may restrict effective hedging and could lead to increased costs or tax liabilities[204]. Risks and Challenges - The company faces significant risks related to tenant defaults and vacancies, which could materially affect its revenue[74]. - The company may experience difficulties in renewing leases or re-leasing properties, particularly for specialty properties[75]. - The company faces cybersecurity risks, including potential data breaches and operational disruptions, which could materially affect its business[112]. - The integration of artificial intelligence tools presents risks such as inaccuracy and data privacy concerns, which could adversely impact the company's operations[113]. - The company faces significant risks associated with repositioning or construction of real estate projects, which may adversely affect returns on capital due to inaccurate projections and increased costs[116]. - Economic conditions affecting discretionary consumer spending could lead to tenant bankruptcies, adversely impacting the company's financial results[134]. - A decline in economic conditions may result in decreased demand for properties, affecting the company's ability to maintain and gain tenants[134]. - Increased interest rates may decrease the value of the company's properties, negatively impacting its financial condition[137]. - The company may face increased interest costs due to rising market interest rates, which could adversely affect its stock price and overall financial performance[155]. - The company may face conflicts of interest between stockholders and limited partners in the OP, which could impede beneficial business decisions[182]. Operational and Management Aspects - The company employs 15 full-time employees, focusing on various essential corporate activities[48]. - The company completed the Internalization, acquiring affiliates of North American Realty Services LLLP (NARS) and onboarding its entire senior management team[173]. - The company may incur unforeseen costs and difficulties associated with being self-managed, which could materially affect its operations[174]. - The company has entered into indemnification agreements with directors and executive officers, potentially limiting stockholder rights against them[179]. - The company’s investment and financing policies can be changed by the board of directors without stockholder approval, potentially increasing leverage and risk of default[177]. Environmental and Regulatory Risks - The company is subject to various environmental laws and regulations, which may impose liability for hazardous substance releases[59]. - The company has obtained environmental insurance policies to mitigate potential environmental risks on certain properties[63]. - Environmental liabilities associated with properties may lead to substantial costs for investigation and remediation, impacting financial performance[126]. - The presence of hazardous substances on properties could adversely affect the company's ability to sell, lease, or improve those properties[127]. - The company may incur additional expenses related to asbestos-containing materials in its properties, which could have a material adverse effect[130]. - Compliance with various laws and regulations may require unanticipated expenditures that could reduce investment returns for shareholders[145].