Financial Performance - The company reported a GAAP net loss per share-diluted of ($0.10) for the second quarter of 2025[10, 12] - Earnings Available for Distribution (EAD) for 2Q25 was $0.04 per share, an 11.4% annual increase since the ACRES acquisition in 3Q20[10, 12] - Book value per share at June 30, 2025, was $27.93, down from $28.50 in 1Q25 and up from $27.20 in 2Q24[10, 12] Loan Portfolio & Activity - The CRE loan portfolio at par value was $1.4 billion, with a weighted average LTV of 80%[12] - Net CRE loan production for 2Q25 was $60.5 million[10, 12] - 91.4% of the par value of the CRE loan portfolio is current on payments[10, 12] - 75% of the CRE loan portfolio is focused on multifamily properties[10] Capitalization & Liquidity - Total liquidity at June 30, 2025, was $64.7 million[10, 13] - Total capacity at June 30, 2025, was $2.2 billion[13] - Capacity available at June 30, 2025, was $908.8 million[13] Real Estate Investments - Net investments in real estate and properties held for sale totaled $176.8 million[12, 34]

Company Announcement - ACRES Commercial Realty Corp. will release its second quarter 2025 results on July 30, 2025, after market close [1] - A live conference call is scheduled for July 31, 2025, at 10:00 a.m. Eastern Time [1] Conference Call Details - The conference call can be accessed by dialing 1-800-267-6316 for U.S. domestic or 1-203-518-9783 for international calls, using Conference ID ACRES [2] - A replay of the conference call will be available until August 14, 2025, through the company's website and by phone [2] Company Overview - ACRES Commercial Realty Corp. is a real estate investment trust focused on originating, holding, and managing commercial real estate mortgage loans [3] - The company may also hold equity investments in commercial real estate properties through direct ownership and joint ventures [3] - It is externally managed by ACRES Capital, LLC, which specializes in middle market commercial real estate lending across various property types in top U.S. markets [3]

Financial Performance - The company reported a GAAP net loss per share-diluted of $0.80 for 1Q25[12] - The company reported an EAD loss for 1Q25 of $0.86[12] - Book Value per Share at March 31, 2025 was $28.50, down from $28.87 in 4Q24 and up from $27.25 in 1Q24[10, 12] Loan Portfolio - The CRE loan portfolio at par value is $1.4 billion, comprising 48 loans with a weighted average LTV of 81%[12] - 89.5% of the par value of the CRE loan portfolio is current on payments[10, 12] - 77% of the CRE loan portfolio is focused on Multifamily properties[10] - Net CRE loan repayments for 1Q25 totaled $120.7 million[10, 12] Capitalization and Liquidity - Total liquidity at March 31, 2025 was $87.4 million[10, 12] - Total capacity was $2.2 billion, with $948.3 million available at March 31, 2025[12, 13] - Total Capitalization is $1.7 billion, with Stockholders' equity accounting for 26%[17] Real Estate Investments - Net investments in real estate and properties held for sale totaled $177.0 million[13, 32]

Core Viewpoint - ACRES Commercial Realty has successfully repurchased its assets in ACRES Commercial Realty 2021-FL1 and ACRES Commercial Realty 2021-FL2, eliminating the existing JP Morgan warehouse facility balance and entering into a new $940 million managed facility with JP Morgan Chase Bank to leverage commercial mortgage loan investments [1][2]. Group 1: Company Actions - The company announced the redemption of the CRE securitizations at par and the execution of a financing arrangement with JP Morgan, which diversifies its capital sources at attractive pricing [2]. - The new $940 million facility will provide term funding with underlying loans and has a two-year reinvestment period [1]. Group 2: Company Profile - ACRES Commercial Realty Corp. is a real estate investment trust focused on originating, holding, and managing commercial real estate mortgage loans, and may also hold equity investments in commercial real estate properties [2]. - The company is externally managed by ACRES Capital, LLC, which specializes in middle market commercial real estate lending across various property types in top U.S. markets [2].

FOURTH QUARTER 2024 EARNINGS PRESENTATION March 5, 2025 Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.'s ("ACR's" or the "Company's") current beliefs, assumptions and expectations. These beliefs, assumptions and expectations can change as a result of many possible events or factors, not all of which are known to ACR o ...