v3.26.1
SEGMENT INFORMATION (Tables)
6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Summary information by reportable business segment
Summary information by reportable segment is as follows (dollars in thousands):

For the Three Months Ended June 30, 2026
SHOP
OM&R
NNN
Non-Segment
Total
Revenues
 
 
 
 
 
Rental income
$
— 
$
228,605 
$
124,856 
$
— 
$
353,461 
Resident fees and services
1,363,498 
— 
— 
— 
1,363,498 
Third-party capital management revenues
— 
708 
3,537 
4,245 
Income from loans and investments
— 
— 
— 
6,632 
6,632 
Interest and other income
— 
— 
— 
1,778 
1,778 
Total revenues
$
1,363,498 
$
229,313 
$
124,856 
$
11,947 
$
1,729,614 
Total revenues
$
1,363,498 
$
229,313 
$
124,856 
$
11,947 
$
1,729,614 
Less:
 
 
 
 
 
Interest and other income
— 
— 
— 
1,778 
1,778 
Labor (1)
539,311 
— 
— 
— 
539,311 
Management fees
72,986 
— 
— 
— 
72,986 
Other segment expenses (2)
347,702 
77,781 
3,142 
— 
428,625 
Property-level operating expenses
959,999 
77,781 
3,142 
— 
1,040,922 
Third-party capital management expenses
— 
— 
— 
1,706
1,706 
NOI
$
403,499 
$
151,532 
$
121,714 
$
8,463 
685,208 
Interest and other income
 
 
 
 
1,778 
Interest expense
 
 
 
 
(160,034)
Depreciation and amortization
 
 
 
 
(407,711)
General, administrative and professional fees
 
 
 
 
(46,986)
Loss on extinguishment of debt, net
(83)
Transaction, transition and restructuring costs
 
 
 
 
(13,478)
Other expense
 
 
 
 
(4,454)
Loss from unconsolidated entities
(7,812)
Gain on real estate dispositions
176 
Income tax benefit
 
 
 
 
25,618 
Net income
72,222 
Net income attributable to noncontrolling interests
1,652 
Net income attributable to common stockholders
$
70,570 
______________________________
(1)     Labor expense primarily includes salaries, benefits and related taxes.
(2)    Other segment expenses include:
SHOP — food, utilities, real estate taxes, insurance, repairs and maintenance, marketing, supplies and other expenses.
OM&R — utilities, real estate taxes, insurance, repairs and maintenance, cleaning, roads and grounds expense and other expenses.
NNN — real estate taxes and insurance.
The CODM does not regularly receive significant expense details for the OM&R or the NNN segments and focuses on monitoring revenues and NOI because a significant majority or all of the property-level operating expenses are recovered from the tenants.
For the Three Months Ended June 30, 2025
SHOP
OM&R
NNN
Non-Segment
Total
Revenues
 
 
 
 
 
Rental income
$
— 
$
220,814 
$
152,702 
$
— 
$
373,516 
Resident fees and services
1,032,714 
— 
— 
— 
1,032,714 
Third-party capital management revenues
— 
673 
— 
3,724 
4,397 
Income from loans and investments
— 
— 
— 
4,395 
4,395 
Interest and other income
— 
— 
— 
5,871 
5,871 
Total revenues
$
1,032,714 
$
221,487 
$
152,702 
$
13,990 
$
1,420,893 
Total revenues
$
1,032,714 
$
221,487 
$
152,702 
$
13,990 
$
1,420,893 
Less:
 
 
 
 
 
Interest and other income
— 
— 
— 
5,871 
5,871 
Labor (1)
420,212 
— 
— 
— 
420,212 
Management fees
54,421 
— 
— 
— 
54,421 
Other segment expenses (2)
271,669 
75,001 
3,966 
— 
350,636 
Property-level operating expenses
746,302 
75,001 
3,966 
— 
825,269 
Third-party capital management expenses
— 
— 
— 
1,627 
1,627 
NOI
$
286,412 
$
146,486 
$
148,736 
$
6,492 
588,126 
Interest and other income
 
 
 
 
5,871 
Interest expense
 
 
 
 
(150,298)
Depreciation and amortization
 
 
 
 
(347,719)
General, administrative and professional fees
 
 
 
 
(42,856)
Transaction, transition and restructuring costs
 
 
 
 
(4,627)
Other expense
 
 
 
 
(5,839)
Loss from unconsolidated entities
(1,138)
Gain on real estate dispositions
33,816 
Income tax expense
 
 
 
 
(3,874)
Net income
71,462 
Net income attributable to noncontrolling interests
3,198 
Net income attributable to common stockholders
$
68,264 
______________________________
(1)     Labor expense primarily includes salaries, benefits and related taxes.
(2)    Other segment expenses include:
SHOP — food, utilities, real estate taxes, insurance, repairs and maintenance, marketing, supplies and other expenses.
OM&R — utilities, real estate taxes, insurance, repairs and maintenance, cleaning, roads and grounds expense and other expenses.
NNN — real estate taxes and insurance.
The CODM does not regularly receive significant expense details for the OM&R or the NNN segments and focuses on monitoring revenues and NOI because a significant majority or all of the property-level operating expenses are recovered from the tenants.
For the Six Months Ended June 30, 2026
SHOP
OM&R
NNN
Non-Segment
Total
Revenues
 
 
 
 
 
Rental income
$
— 
$
458,709 
$
247,927 
$
— 
$
706,636 
Resident fees and services
2,656,288 
— 
— 
— 
2,656,288 
Third-party capital management revenues
— 
1,508 
— 
7,148 
8,656 
Income from loans and investments
— 
— 
— 
10,701 
10,701 
Interest and other income
— 
— 
— 
4,277 
4,277 
Total revenues
$
2,656,288 
$
460,217 
$
247,927 
$
22,126 
$
3,386,558 
Total revenues
$
2,656,288 
$
460,217 
$
247,927 
$
22,126 
$
3,386,558 
Less:
 
 
 
 
 
Interest and other income
— 
— 
— 
4,277 
4,277 
Labor (1)
1,053,272 
— 
— 
— 
1,053,272 
Management fees
140,549 
— 
— 
— 
140,549 
Other segment expenses (2)
684,510 
158,082 
6,043 
— 
848,635 
Property-level operating expenses
1,878,331 
158,082 
6,043 
— 
2,042,456 
Third-party capital management expenses
— 
— 
— 
3,539 
3,539 
NOI
$
777,957 
$
302,135 
$
241,884 
$
14,310 
1,336,286 
Interest and other income
 
 
 
 
4,277 
Interest expense
 
 
 
 
(316,176)
Depreciation and amortization
 
 
 
 
(790,179)
General, administrative and professional fees
 
 
 
 
(109,732)
Loss on extinguishment of debt, net
(532)
Transaction, transition and restructuring costs
 
 
 
 
(20,137)
Other expense
 
 
 
 
(14,154)
Loss from unconsolidated entities
(15,162)
Gain on real estate dispositions
15,222 
Income tax benefit
 
 
 
 
41,555 
Net income
131,268 
Net income attributable to noncontrolling interests
4,786 
Net income attributable to common stockholders
 
 
 
 
$
126,482 
______________________________
(1)     Labor expense primarily includes salaries, benefits and related taxes.
(2)    Other segment expenses include:
SHOP — food, utilities, real estate taxes, insurance, repairs and maintenance, marketing, supplies and other expenses.
OM&R — utilities, real estate taxes, insurance, repairs and maintenance, cleaning, roads and grounds expense and other expenses.
NNN — real estate taxes and insurance.
The CODM does not regularly receive significant expense details for the OM&R or the NNN segments and focuses on monitoring revenues and NOI because a significant majority or all of the property-level operating expenses are recovered from the tenants.
For the Six Months Ended June 30, 2025
SHOP
OM&R
NNN
Non-Segment
Total
Revenues
 
 
 
 
 
Rental income
$
— 
$
442,133 
$
308,815 
$
— 
$
750,948 
Resident fees and services
2,001,618 
— 
— 
— 
2,001,618 
Third-party capital management revenues
— 
1,353 
— 
7,380 
8,733 
Income from loans and investments
— 
— 
— 
8,719 
8,719 
Interest and other income
— 
— 
— 
8,949 
8,949 
Total revenues
$
2,001,618 
$
443,486 
$
308,815 
$
25,048 
$
2,778,967 
Total revenues
$
2,001,618 
$
443,486 
$
308,815 
$
25,048 
$
2,778,967 
Less:
 
 
 
 
 
Interest and other income
— 
— 
— 
8,949 
8,949 
Labor (1)
812,836 
— 
— 
— 
812,836 
Management fees
105,032 
— 
— 
— 
105,032 
Other segment expenses (2)
532,834 
150,958 
7,493 
— 
691,285 
Property-level operating expenses
1,450,702 
150,958 
7,493 
— 
1,609,153 
Third-party capital management expenses
— 
— 
— 
3,452 
3,452 
NOI
$
550,916 
$
292,528 
$
301,322 
$
12,647 
1,157,413 
Interest and other income
 
 
 
 
8,949 
Interest expense
 
 
 
 
(299,654)
Depreciation and amortization
 
 
 
 
(669,244)
General, administrative and professional fees
 
 
 
 
(96,005)
Transaction, transition and restructuring costs
 
 
 
 
(10,609)
Other expense
 
 
 
 
(7,251)
Loss from unconsolidated entities
(4,449)
Gain on real estate dispositions
33,985 
Income tax benefit
 
 
 
 
6,683 
Net income
119,818 
Net income attributable to noncontrolling interests
4,686 
Net income attributable to common stockholders
$
115,132 
______________________________
(1)     Labor expense primarily includes salaries, benefits and related taxes.
(2)    Other segment expenses include:
SHOP — food, utilities, real estate taxes, insurance, repairs and maintenance, marketing, supplies and other expenses.
OM&R — utilities, real estate taxes, insurance, repairs and maintenance, cleaning, roads and grounds expense and other expenses.
NNN — real estate taxes and insurance.
The CODM does not regularly receive significant expense details for the OM&R or the NNN segments and focuses on monitoring revenues and NOI because a significant majority or all of the property-level operating expenses are recovered from the tenants.