v3.26.1
INVESTMENT IN UNCONSOLIDATED ENTITIES (Tables)
6 Months Ended
Jun. 30, 2026
Equity Method Investments and Joint Ventures [Abstract]  
Schedule of Equity Method Investments
The following table summarizes the statements of operations of the Great Park Venture for the six months ended June 30, 2026 and 2025 (in thousands):
Six Months Ended June 30,
20262025
Land sale and related party land sale revenues$165,278 $357,645 
Cost of land sales
(37,622)(86,238)
Other costs and expenses
(16,219)(16,750)
Net income of Great Park Venture$111,437 $254,657 
The Company’s share of net income$41,789 $95,496 
Basis difference amortization, net(3,175)(7,950)
Equity in earnings from Great Park Venture$38,614 $87,546 
The following table summarizes the balance sheet data of the Great Park Venture and the Company’s investment balance as of June 30, 2026 and December 31, 2025 (in thousands):
June 30, 2026December 31, 2025
Inventories
$133,527 $153,117 
Cash and cash equivalents
229,638 187,574 
Contract assets, receivables and other assets, net22,733 28,090 
Total assets
$385,898 $368,781 
Accounts payable and other liabilities
$173,255 $175,935 
Capital (percentage interest)212,643 192,846 
Total liabilities and capital
$385,898 $368,781 
The Company’s share of capital in Great Park Venture
$79,741 $72,318 
Unamortized basis difference
25,460 28,635 
The Company’s investment in the Great Park Venture
$105,201 $100,953