v3.26.1
Loans
6 Months Ended
Jun. 30, 2026
Receivables [Abstract]  
Loans Loans
 
Residential mortgage loans

The tables below detail information regarding the Company’s residential mortgage loan portfolio by collateral type as of June 30, 2026 and December 31, 2025 ($ in thousands). The gross unrealized gains/(losses) in the table below represent inception to date gains/(losses) since acquisition.
Unpaid Principal BalanceGross UnrealizedWeighted Average
June 30, 2026
Premium
(Discount)
Amortized CostGainsLossesFair ValueCouponYield (1)Life 
(Years) (2)
Securitized residential mortgage loans, at fair value (3)
Non-Agency Loans (4) $6,397,864 $60,687 $6,458,551 $53,198 $(299,731)$6,212,018 5.79 %5.65 %7.36
Home Equity Loans726,148 54,897 781,045 8,517 (8,642)780,920 9.80 %7.23 %4.48
Re- and Non-Performing Loans148,133 (8,725)139,408 — (13,171)126,237 4.04 %5.91 %5.18
Total Securitized residential mortgage loans, at fair value$7,272,145 $106,859 $7,379,004 $61,715 $(321,544)$7,119,175 6.16 %5.82 %7.03
Residential mortgage loans, at fair value
Agency-Eligible Loans$20,169 $286 $20,455 $209 $(13)$20,651 6.86 %6.21 %4.20
Home Equity Loans225,684 8,376 234,060 222 (472)233,810 8.88 %7.73 %4.79
Non-Agency Loans7,179 114 7,293 — (279)7,014 6.42 %4.40 %4.86
Re- and Non-Performing Loans850 (547)303 507 — 810 N/ANM1.03
Total Residential mortgage loans, at fair value$253,882 $8,229 $262,111 $938 $(764)$262,285 8.65 %7.78 %4.73
Total as of June 30, 2026
$7,526,027 $115,088 $7,641,115 $62,653 $(322,308)$7,381,460 6.24 %5.89 %6.95
Unpaid Principal BalanceGross UnrealizedWeighted Average
December 31, 2025
Premium
(Discount)
Amortized CostGainsLossesFair ValueCouponYield (1)Life 
(Years) (2)
Securitized residential mortgage loans, at fair value (3)
Non-Agency Loans (4)$7,026,365 $59,755 $7,086,120 $84,870 $(266,118)$6,904,872 5.87 %5.74 %7.30
Home Equity Loans874,718 61,241 935,959 24,574 — 960,533 9.81 %7.70 %5.43
Re- and Non-Performing Loans155,984 (9,693)146,291 — (12,077)134,214 4.22 %5.93 %5.54
Total Securitized residential mortgage loans, at fair value$8,057,067 $111,303 $8,168,370 $109,444 $(278,195)$7,999,619 6.27 %5.97 %7.07
Residential mortgage loans, at fair value
Agency-Eligible Loans$20,524 $326 $20,850 $299 $— $21,149 6.83 %6.34 %4.83
Home Equity Loans135,804 5,913 141,717 663 (41)142,339 9.07 %7.77 %4.83
Non-Agency Loans36,578 638 37,216 18 (2,126)35,108 6.14 %3.62 %4.17
Re- and Non-Performing Loans1,140 (696)444 637 — 1,081 N/ANM1.12
Total Residential mortgage loans, at fair value$194,046 $6,181 $200,227 $1,617 $(2,167)$199,677 8.27 %7.22 %4.68
Total as of December 31, 2025
$8,251,113 $117,484 $8,368,597 $111,061 $(280,362)$8,199,296 6.32 %6.00 %7.01
NM - Not Meaningful
(1)The weighted average yields are calculated based on the amortized cost of the underlying loans.
(2)This is based on projected life. Typically, actual maturities are shorter than stated contractual maturities. Maturities are affected by the lives of the underlying mortgage loans, periodic payments of principal, and prepayments of principal.
(3)Refer to the "Variable interest entities" section below for additional details related to the assets and liabilities of VIEs consolidated on the Company's consolidated balance sheets.
(4)Securitized Non-Agency Loans include loans that were considered to be Agency-Eligible prior to the Company's securitization.
The following tables present information regarding the delinquency status of the Company's residential mortgage loans ($ in thousands).
Unpaid Principal BalanceLoan Count (1)Aging by Unpaid Principal Balance (1)
June 30, 2026
Current30-59 Days60-89 Days90+ Days (2)
Securitized residential mortgage loans
Non-Agency Loans$6,397,864 17,097$6,212,884$72,785$35,768$76,427
Home Equity Loans726,148 9,076716,6793,4765495,444
Re- and Non-Performing Loans148,133 1,019119,53011,2183,65913,726
Total Securitized residential mortgage loans$7,272,145 27,192 $7,049,093$87,479$39,976$95,597
Residential mortgage loans
Agency-Eligible Loans$20,169 38$19,716$$$453
Home Equity Loans225,684 2,377 225,315369
Non-Agency Loans7,179 103,8965112,772
Re- and Non-Performing Loans (1)850 N/AN/AN/AN/AN/A
Total Residential mortgage loans$253,882 2,425 $248,927$511$$3,594
Total as of June 30, 2026
$7,526,027 29,617 $7,298,020$87,990$39,976$99,191
Percent of Unpaid Principal Balance (1)97.0 %1.2 %0.5 %1.3 %
Unpaid Principal BalanceLoan Count (1)Aging by Unpaid Principal Balance (1)
December 31, 2025
Current30-59 Days60-89 Days90+ Days (2)
Securitized residential mortgage loans
Non-Agency Loans$7,026,365 18,430$6,833,324$76,326$32,323$84,392
Home Equity Loans874,718 10,599869,4322,9634891,834
Re- and Non-Performing Loans155,984 1,073123,90114,7305,24712,106
Total Securitized residential mortgage loans$8,057,067 30,102 $7,826,657$94,019$38,059$98,332
Residential mortgage loans
Agency-Eligible Loans$20,524 38$19,825$699$$
Home Equity Loans135,804 1,368135,77331
Non-Agency Loans36,578 5316,4681,4441,11217,554
Re- and Non-Performing Loans (1)1,140 N/AN/AN/AN/AN/A
Total Residential mortgage loans$194,046 1,459 $172,066$2,143$1,112$17,585
Total as of December 31, 2025
$8,251,113 31,561 $7,998,723$96,162$39,171$115,917
Percent of Unpaid Principal Balance (1)96.9 %1.2 %0.5 %1.4 %
(1)Loan count and aging data exclude the Re- and Non-Performing Loans subcategory of Residential mortgage loans above as there may be limited data available regarding the underlying collateral of these residual positions.
(2)Represents loans that either have a delinquency status greater than 90 days or are in the process of foreclosure. As of June 30, 2026, the $99.2 million of unpaid principal balance included securitized residential mortgage loans and residential mortgage loans that were 90+ days delinquent with a fair value of $52.9 million and loans in the process of foreclosure with a fair value of $41.7 million. As of December 31, 2025, the $115.9 million of unpaid principal balance included securitized residential mortgage loans and residential mortgage loans that were 90+ days delinquent with a fair value of $54.0 million and loans in the process of foreclosure with a fair value of $57.1 million.

As of June 30, 2026 and December 31, 2025, 6.2% and 6.4%, respectively, of the unpaid principal balance of the Company's securitized residential mortgage loans and residential mortgage loans were adjustable rate mortgages.
 
During the three and six months ended June 30, 2026 and 2025, the Company purchased residential mortgage loans, as detailed below (in thousands).
Three Months EndedSix Months Ended
June 30, 2026
June 30, 2025
June 30, 2026
June 30, 2025
Unpaid Principal BalanceFair Value (1)Unpaid Principal BalanceFair Value (1)Unpaid Principal BalanceFair Value (1)Unpaid Principal BalanceFair Value (1)
Agency-Eligible Loans$— $— $331,375 $340,587 $475 $486 $692,913 $707,355 
Home Equity Loans67,264 70,147 99,519 104,349 150,755 156,530 222,795 232,589 
Total$67,264 $70,147 $430,894 $444,936 $151,230 $157,016 $915,708 $939,944 
(1)Fair value represents purchase price at acquisition.
During the three and six months ended June 30, 2026 and 2025, the Company sold residential mortgage loans as detailed below ($ in thousands).
Three Months EndedSix Months Ended
Number of LoansProceedsRealized GainsRealized LossesNumber of LoansProceedsRealized GainsRealized Losses
June 30, 2026
Non-Agency Loans39 $25,585 $107 $(1,510)39 $25,585 $107 $(1,510)
Home Equity Loans— — — — 601 49,375 26 (25)
Re- and Non-Performing Loans12 746 34 (255)12 746 34 (255)
Total51 $26,331 $141 $(1,765)652 $75,706 $167 $(1,790)
June 30, 2025
Agency-Eligible Loans88 $37,333 $238 $(219)88 $37,333 $238 $(219)
Non-Agency Loans— — — — 21 11,336 341 (1,152)
Re- and Non-Performing Loans— — — — 88 9,092 832 (1,149)
Total88 $37,333 $238 $(219)197 $57,761 $1,411 $(2,520)
The Company’s residential mortgage loan portfolio consists of mortgage loans on residential real estate located throughout the United States. The following is a summary of the geographic concentration of credit risk as of June 30, 2026 and December 31, 2025 and includes states where the exposure is greater than 5% of the fair value of the Company's residential mortgage loan portfolio.
 
Geographic Concentration of Credit Risk (1)June 30, 2026December 31, 2025
California30 %30 %
Florida10 %10 %
New York%%
Texas%%
Other46 %46 %
(1)Excludes the Re- and Non-Performing Loans subcategory of Residential mortgage loans above as there may be limited data available regarding the underlying collateral of these residual positions.
 
Variable interest entities

The Company entered into securitization transactions collateralized by its Non-Agency Loans/Agency-Eligible Loans, Home Equity Loans, and re- and non-performing loans, of which the securitization trusts are considered VIEs. The Company was determined to be the primary beneficiary of the VIEs and, as a result, consolidated the assets and liabilities of the VIEs on its consolidated balance sheets. In a securitization transaction, a pool of loans is transferred to a wholly-owned subsidiary of the Company and the loans are deposited into a newly created securitization trust. The securitization trust issues various classes of mortgage pass-through certificates backed by the cash flows from the underlying residential mortgage loans (the "Certificates"). As the sponsor of the securitization, the Company retains certain Certificates issued by the securitization trusts in order to satisfy risk retention rules, which generally require the sponsor to retain at least 5% of the fair value of the Certificates issued in the securitization. The Company's continuing involvement in these securitization trusts represents its retained Certificates and the ability to purchase all of the outstanding Certificates upon the occurrence of certain events through an optional redemption right held by the Company. The Company has also engaged a related party of the Manager and subsidiary of TPG to act as the servicing administrator of certain securitization trusts.
The following table details the carrying value related to the assets and liabilities of the Company’s consolidated VIEs as of June 30, 2026 and December 31, 2025 (in thousands).
Non-Agency VIEsHome Equity VIEsRPL/NPL VIEsTotal VIEs
June 30, 2026December 31, 2025June 30, 2026December 31, 2025June 30, 2026December 31, 2025June 30, 2026December 31, 2025
Assets
Securitized residential mortgage loans, at fair value (1)$6,212,018 $6,904,872 $780,920 $960,533 $126,237 $134,214 $7,119,175 $7,999,619 
Restricted Cash22 — 1,055 1,055 12 1,086 1,067 
Other assets35,833 37,711 6,982 8,128 4,937 5,517 47,752 51,356 
Total Assets$6,247,873 $6,942,583 $788,957 $969,716 $131,183 $139,743 $7,168,013 $8,052,042 
Liabilities
Securitized debt, at fair value (1) (2)$5,606,863 $6,265,540 $660,721 $817,889 $87,653 $94,494 $6,355,237 $7,177,923 
Other liabilities24,182 26,129 3,697 4,497 259 274 28,138 30,900 
Total Liabilities$5,631,045 $6,291,669 $664,418 $822,386 $87,912 $94,768 $6,383,375 $7,208,823 
Total Equity (3)$616,828 $650,914 $124,539 $147,330 $43,271 $44,975 $784,638 $843,219 
(1)Securitized residential mortgage loans in Non-Agency VIEs include loans that were considered to be Agency-Eligible prior to the Company's securitization.
(2)The holders of the securitized debt have no recourse to the general credit of the Company. The Company generally has no obligation to provide any other explicit or implicit support to the VIEs. Refer to Note 12 for commitments related to the undrawn portion of a borrowers’ home equity line of credit for which the Company may be required to fund.
(3)The Company had outstanding financing arrangements collateralized by the Company's retained interests in its VIEs. Refer to Note 6 for additional information.
Legacy WMC Commercial loans

The tables below detail information regarding the Company's Legacy WMC Commercial loan portfolio as of June 30, 2026 and December 31, 2025 ($ in thousands). The gross unrealized gains/(losses) in the table below represent inception to date gains/(losses) since acquisition.

June 30, 2026
 Premium /
(Discount)
Amortized Cost (3)Gross Unrealized LossesFair ValueWeighted AverageMaturity Date (4)LTV (5)Location
Loan (1)(2)Unpaid Principal BalanceCoupon Yield (4)Life (Years) (4)
Loan A (6)$7,259 $(245)$7,014 $(42)$6,972 7.81 %— %N/AN/A61.63 %IL, FL
Loan B (6)13,206 (445)12,761 (3,093)9,668 7.81 %— %N/AN/A75.33 %CA
Loan C (6)24,535 (828)23,707 (5,747)17,960 7.81 %— %N/AN/A77.22 %NY
Loan D (7)20,861 (2,193)18,668 (4,014)14,654 6.99 %— %N/AN/A42.50 %CT
Total$65,861 $(3,711)$62,150 $(12,896)$49,254 7.55 %— %N/A64.31 %
December 31, 2025
 Premium /
(Discount)
Amortized Cost (3)Gross Unrealized LossesFair ValueWeighted AverageMaturity Date (4)LTV (5)Location
Loan (1)(2)Unpaid Principal BalanceCoupon Yield (4)Life (Years) (4)
Loan A (6)$7,259 $(29)$7,230 $(684)$6,546 7.98 %— %N/AN/A61.63 %IL, FL
Loan B (6)13,206 (52)13,154 (1,244)11,910 7.98 %— %N/AN/A75.33 %CA
Loan C (6)24,535 (99)24,436 (2,310)22,126 7.98 %— %N/AN/A77.22 %NY
Loan D (7)22,204 (611)21,593 (6,799)14,794 7.16 %— %N/AN/A42.50 %CT
Total$67,204 $(791)$66,413 $(11,037)$55,376 7.71 %— %N/A65.69 %
(1)The Company has the contractual right to receive a balloon payment for each loan.
(2)Each commercial loan investment is a first mortgage loan.
(3)The Company is not accruing interest on its Legacy WMC Commercial Loans and placed the loans on cost recovery status. For assets where the cost recovery method is applied, the receipt of principal or coupon interest is recorded as a reduction to the amortized cost until collection of all contractual components are reasonably assured.
(4)The borrowers for the Company’s Legacy WMC Commercial Loans are in maturity default as of June 30, 2026 and December 31, 2025. See footnotes 5 and 6 for further details related to each loan. In March 2026, the Company extended the maturity of its financing arrangement collateralized by Legacy WMC Commercial Loans to September 19, 2026. All proceeds from asset paydowns or sales will be applied to reduce the outstanding balance, which was $19.9 million as of June 30, 2026.
(5)Represents the LTV at acquisition of WMC. The total LTV on commercial loans is presented based on fair value.
(6)Loans A, B, and C have a floating rate coupon equal to 4.20% plus one-month SOFR and are collateralized by hotels. During the second quarter 2025, these loans entered maturity default. Following a period of forbearance, the lender parties and the borrower are pursuing consensual sales of the hotels, which may include transferring title of all or certain of the properties to the lender parties via a deed-in-lieu of foreclosure to facilitate the sales. The Company expects the sales of the underlying hotels which collateralize Loan A to be completed in the second half of 2026. There are no assurances that sales can be completed in the manner or within the time anticipated or at all.
(7)Loan D has a floating rate coupon equal to 3.38% plus one-month SOFR and is collateralized by a retail property. During the third quarter 2025, the loan entered maturity default. The property is generating positive cash flow and, as of the date of this report, the Company has continued to receive interest payments from the property’s cash flows. The lender parties are actively engaged with a third party commercial sales advisor to sell the property, however there are no assurances that a sale can be completed