v3.26.1
Investments in Unconsolidated Entities (Tables)
6 Months Ended
Jun. 30, 2026
Equity Method Investments and Joint Ventures [Abstract]  
Summary of Company's Investments in Unconsolidated Entities

As of June 30, 2026, the Company has investments in five unconsolidated entities as follows:

 

 

 

 

 

 

Seritage %

 

# of

 

Total

 

Unconsolidated Entities

 

Entity Partner(s)

 

Ownership

 

Properties

 

GLA

 

GS Portfolio Holdings (2017) LLC
   ("GGP II JV")

 

Brookfield Properties Retail
   (formerly GGP Inc.)

 

50.0%

 

1

 

 

93,500

 

Mark 302 JV LLC
   ("Mark 302 JV")

 

An investment fund managed by
   Invesco Real Estate

 

50.0%

 

1

 

 

51,500

 

SI UTC LLC
   ("UTC JV")

 

A separate account advised by
   Invesco Real Estate

 

50.0%

 

1

 

 

106,200

 

Tech Ridge JV Holding LLC
   ("Tech Ridge JV")

 

An affiliate of
   RD Management

 

50.0%

 

1

 

 

 

Landmark Land Holdings, LLC
   ("Landmark JV")

 

The Howard Hughes Corporation
   and Foulger-Pratt

 

31.3%

 

1

 

 

 

 

 

 

 

 

 

 

 

5

 

 

251,200

 

Summary of Combined Condensed Financial Data of Unconsolidated Entities

The following tables present summarized financial data for UTC JV (in thousands):

 

 

 

June 30, 2026

 

 

December 31, 2025

 

ASSETS

 

 

 

 

 

 

Investment in real estate

 

 

 

 

 

 

Land

 

$

27,992

 

 

$

27,992

 

Buildings and improvements

 

 

149,373

 

 

 

149,373

 

Accumulated depreciation

 

 

(19,983

)

 

 

(17,324

)

 

 

 

157,382

 

 

 

160,041

 

Construction in progress

 

 

3,640

 

 

 

3,521

 

Net investment in real estate

 

 

161,022

 

 

 

163,562

 

Cash and cash equivalents

 

 

1,202

 

 

 

1,642

 

Tenant and other receivables, net

 

 

11,570

 

 

 

11,780

 

Other assets, net

 

 

10,121

 

 

 

10,236

 

Total assets

 

$

183,915

 

 

$

187,220

 

 

 

 

 

 

 

 

LIABILITIES AND MEMBERS' INTERESTS

 

 

 

 

 

 

Accounts payable, accrued expenses and other liabilities

 

 

5,372

 

 

 

6,026

 

Total liabilities

 

 

5,372

 

 

 

6,026

 

 

 

 

 

 

 

Members' Interest

 

 

 

 

 

 

Total members' interest

 

 

178,543

 

 

 

181,194

 

Total liabilities and members' interest

 

$

183,915

 

 

$

187,220

 

Carrying value of Company's investments in unconsolidated entities

 

$

94,220

 

 

$

95,475

 

 

 

 

 

Three Months Ended June 30,

 

 

Six Months Ended June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Total revenue

 

$

4,183

 

 

$

5,052

 

 

$

8,335

 

 

$

9,834

 

Property operating expenses

 

 

(834

)

 

 

(641

)

 

 

(1,567

)

 

 

(1,289

)

Depreciation and amortization

 

 

(1,557

)

 

 

(1,692

)

 

 

(3,115

)

 

 

(3,257

)

Operating income

 

 

1,792

 

 

 

2,719

 

 

 

3,653

 

 

 

5,288

 

Other income (expenses)

 

 

(37

)

 

 

(134

)

 

 

(59

)

 

 

(293

)

Net income

 

$

1,755

 

 

$

2,585

 

 

$

3,594

 

 

$

4,995

 

Equity in income of unconsolidated entities (1)

 

$

913

 

 

$

1,328

 

 

$

1,868

 

 

$

2,606

 

 

(1)
Equity in income (loss) of unconsolidated entities on the condensed consolidated statements of operations includes basis difference adjustments.

The following tables present combined condensed financial data for all of the Company’s Unconsolidated Entities, excluding UTC JV (in thousands):

 

 

 

June 30, 2026

 

 

December 31, 2025

 

ASSETS

 

 

 

 

 

 

Investment in real estate

 

 

 

 

 

 

Land

 

$

56,828

 

 

$

60,931

 

Buildings and improvements

 

 

30,991

 

 

 

30,991

 

Accumulated depreciation

 

 

(11,106

)

 

 

(10,466

)

 

 

 

76,713

 

 

 

81,456

 

Construction in progress

 

 

50,106

 

 

 

70,207

 

Net investment in real estate

 

 

126,819

 

 

 

151,663

 

Cash and cash equivalents

 

 

12,401

 

 

 

7,817

 

Tenant and other receivables, net

 

 

15,285

 

 

 

345

 

Other assets, net

 

 

326

 

 

 

15,625

 

Total assets

 

$

154,831

 

 

$

175,450

 

 

 

 

 

 

 

 

LIABILITIES AND MEMBERS' INTERESTS

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

Accounts payable, accrued expenses and other liabilities

 

 

11,467

 

 

 

12,076

 

Total liabilities

 

 

11,467

 

 

 

12,076

 

 

 

 

 

 

 

Members' Interest

 

 

 

 

 

 

Total members' interest

 

 

143,364

 

 

 

163,374

 

Total liabilities and members' interest

 

$

154,831

 

 

$

175,450

 

Carrying value of Company's investments in unconsolidated entities

 

$

49,106

 

 

$

60,767

 

 

 

 

 

Three Months Ended June 30,

 

 

Six Months Ended June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Total revenue

 

$

141

 

 

$

695

 

 

$

703

 

 

$

984

 

Property operating expenses

 

 

(688

)

 

 

(1,053

)

 

 

(1,381

)

 

 

(1,889

)

Depreciation and amortization

 

 

(321

)

 

 

(754

)

 

 

(640

)

 

 

(1,696

)

Operating loss

 

 

(868

)

 

 

(1,112

)

 

 

(1,318

)

 

 

(2,601

)

Other income (expenses)

 

 

42

 

 

 

22

 

 

 

132

 

 

 

157

 

Gain (loss) on sale

 

 

74

 

 

 

-

 

 

 

(8,512

)

 

 

-

 

Net loss

 

$

(752

)

 

$

(1,090

)

 

$

(9,698

)

 

$

(2,444

)

Equity in loss of unconsolidated entities (1)

 

$

(405

)

 

$

(572

)

 

$

(8,527

)

 

$

(9,778

)

 

(1)
Equity in (loss) of unconsolidated entities on the condensed consolidated statements of operations includes basis difference adjustments.