v3.26.1
Loan Participations Sold, Net (Tables)
6 Months Ended
Jun. 30, 2026
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Abstract]  
Summary of Payments Made Under Participation Agreements

The following table details the payments made under the participation agreements for the three and six months ended June 30, 2026 and 2025:

 

 

Three months ended June 30,

 

 

Six months ended June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Monthly payments

 

$

287

 

 

$

111

 

 

$

384

 

 

$

425

 

Interest due under participation agreement

 

 

538

 

 

 

312

 

 

 

1,072

 

 

 

621

 

Total excess (shortfall)

 

$

(251

)

 

$

(201

)

 

$

(688

)

 

$

(196

)

Summary of Loan Participations Sold

The following tables detail the Company’s loan participations sold as of June 30, 2026 and December 31, 2025:

 

 

June 30, 2026

Loan Participations Sold

 

Count

 

 

Principal Balance

 

 

Book Value

 

 

Yield/Cost (1)

 

Guarantee (2)

 

Weighted Average Maximum Maturity (4)

Total Loans

 

 

1

 

 

$

12,700

 

 

$

11,262

 

 

SOFR+4.7%

 

n/a

 

n/a

Senior participations (3) (5)

 

 

3

 

 

$

47,715

 

 

$

47,715

 

 

SOFR+2.0%

 

n/a

 

n/a

 

 

 

December 31, 2025

 

Loan Participations Sold

 

Count

 

 

Principal Balance

 

 

Book Value

 

 

Yield/Cost (1)

 

Guarantee (2)

 

Weighted Average Maximum Maturity (4)

 

Total Loans

 

 

1

 

 

$

12,700

 

 

$

12,731

 

 

SOFR+4.7%

 

n/a

 

 

0.11

 

Senior participations (3) (5)

 

 

3

 

 

$

47,009

 

 

$

47,009

 

 

SOFR+2.0%

 

n/a

 

 

0.11

 

____________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)
The yield/cost is the present value of all future principal and interest payments on the loan or participation interest and does not include any origination fees or deferred commitment fees. The yield/cost excludes maturity default interest and interest on loans placed on nonaccrual status.
(2)
As of June 30, 2026 and December 31, 2025, the loan participations sold were non-recourse to the Company.
(3)
During the six months ended June 30, 2026 and 2025, the Company recorded $1,545 and $1,478 of interest expense related to loan participations sold, respectively.
(4)
Based on the furthest maximum maturity date of all the loans subject to the participation agreement. The calculation is not applicable as of June 30, 2026 as the underlying loan is in maturity default.
(5)
Includes participation interest related to the foreclosed properties described above.