Essential Properties Realty Trust Inc (EPRT) - Net Assets
Based on the latest financial reports, Essential Properties Realty Trust Inc (EPRT) has net assets worth $4.21 Billion USD as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($6.86 Billion) and total liabilities ($2.66 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check EPRT asset liquidity ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $4.21 Billion |
| % of Total Assets | 61.31% |
| Annual Growth Rate | 42.41% |
| 5-Year Change | 105.89% |
| 10-Year Change | N/A |
| Growth Volatility | 102.17 |
Essential Properties Realty Trust Inc - Net Assets Trend (2016–2025)
This chart illustrates how Essential Properties Realty Trust Inc's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of Essential Properties Realty Trust Inc for the complete picture of this company's asset base.
Annual Net Assets for Essential Properties Realty Trust Inc (2016–2025)
The table below shows the annual net assets of Essential Properties Realty Trust Inc from 2016 to 2025. For live valuation and market cap data, see market cap of Essential Properties Realty Trust Inc.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $4.21 Billion | +17.80% |
| 2024-12-31 | $3.57 Billion | +19.59% |
| 2023-12-31 | $2.99 Billion | +19.63% |
| 2022-12-31 | $2.50 Billion | +22.16% |
| 2021-12-31 | $2.04 Billion | +29.20% |
| 2020-12-31 | $1.58 Billion | +31.60% |
| 2019-12-31 | $1.20 Billion | +48.22% |
| 2018-12-31 | $811.04 Million | +347.10% |
| 2017-12-31 | $181.40 Million | +3.87% |
| 2016-12-31 | $174.65 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Essential Properties Realty Trust Inc's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 162.6% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $2.10 Million | 0.05% |
| Other Comprehensive Income | $-20.98 Million | -0.50% |
| Other Components | $4.33 Billion | 103.05% |
| Total Equity | $4.20 Billion | 100.00% |
Essential Properties Realty Trust Inc Competitors by Market Cap
The table below lists competitors of Essential Properties Realty Trust Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
CSPC Innovation Pharmaceutical Co Ltd Class A
SHE:300765
|
$6.59 Billion |
|
Talkweb Information System Co Ltd
SHE:002261
|
$6.61 Billion |
|
Light & Wonder Inc
AU:LNW
|
$6.61 Billion |
|
Eagle Materials Inc
NYSE:EXP
|
$6.61 Billion |
|
MSA Safety
NYSE:MSA
|
$6.59 Billion |
|
YTL Corporation Bhd
KLSE:4677
|
$6.59 Billion |
|
Shin Kong Financial Holding Co Ltd
TW:2888
|
$6.58 Billion |
|
Valaris Ltd
NYSE:VAL
|
$6.58 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Essential Properties Realty Trust Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 3,563,678,000 to 4,199,994,000, a change of 636,316,000 (17.9%).
- Net income of 253,011,000 contributed positively to equity growth.
- Dividend payments of 233,937,000 reduced retained earnings.
- New share issuances of 657,589,000 increased equity.
- Other comprehensive income decreased equity by 37,865,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $253.01 Million | +6.02% |
| Dividends Paid | $233.94 Million | -5.57% |
| Share Issuances | $657.59 Million | +15.66% |
| Other Comprehensive Income | $-37.87 Million | -0.9% |
| Other Changes | $-2.48 Million | -0.06% |
| Total Change | $- | 17.86% |
Book Value vs Market Value Analysis
This analysis compares Essential Properties Realty Trust Inc's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.51x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 7.37x to 1.51x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-12-31 | $4.26 | $31.40 | x |
| 2017-12-31 | $4.43 | $31.40 | x |
| 2018-12-31 | $12.85 | $31.40 | x |
| 2019-12-31 | $15.86 | $31.40 | x |
| 2020-12-31 | $16.37 | $31.40 | x |
| 2021-12-31 | $17.34 | $31.40 | x |
| 2022-12-31 | $18.32 | $31.40 | x |
| 2023-12-31 | $19.40 | $31.40 | x |
| 2024-12-31 | $20.12 | $31.40 | x |
| 2025-12-31 | $20.83 | $31.40 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Essential Properties Realty Trust Inc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 6.02%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 45.03%
- • Asset Turnover: 0.08x
- • Equity Multiplier: 1.63x
- Recent ROE (6.02%) is above the historical average (4.28%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 2.15% | 24.14% | 0.03x | 2.67x | $-13.71 Million |
| 2017 | 3.47% | 11.55% | 0.06x | 5.19x | $-11.84 Million |
| 2018 | 2.78% | 16.23% | 0.07x | 2.46x | $-40.60 Million |
| 2019 | 3.50% | 30.03% | 0.07x | 1.65x | $-77.60 Million |
| 2020 | 2.68% | 25.77% | 0.07x | 1.58x | $-115.20 Million |
| 2021 | 4.70% | 41.58% | 0.07x | 1.62x | $-107.93 Million |
| 2022 | 5.39% | 46.82% | 0.07x | 1.61x | $-114.70 Million |
| 2023 | 6.40% | 53.03% | 0.08x | 1.60x | $-107.15 Million |
| 2024 | 5.70% | 45.15% | 0.08x | 1.63x | $-153.36 Million |
| 2025 | 6.02% | 45.03% | 0.08x | 1.63x | $-166.99 Million |
Industry Comparison
This section compares Essential Properties Realty Trust Inc's net assets metrics with peer companies in the REIT - Retail industry.
Industry Context
- Industry: REIT - Retail
- Average net assets among peers: $782,001,889
- Average return on equity (ROE) among peers: 11.75%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Essential Properties Realty Trust Inc (EPRT) | $4.21 Billion | 2.15% | 0.63x | $6.59 Billion |
| Agree Realty Corporation (ADC) | $453.62 Million | 8.60% | 0.75x | $9.15 Billion |
| Acadia Realty Trust (AKR) | $231.31 Million | 8.92% | 1.16x | $2.85 Billion |
| Alexander & Baldwin Holdings Inc (ALEX) | $1.04 Billion | -4.89% | 0.73x | $1.52 Billion |
| Alexanders Inc (ALX) | $13.60 Million | 55.15% | 16.29x | $1.16 Billion |
| Saul Centers Inc (BFS) | $153.52 Million | 23.91% | 3.74x | $859.07 Million |
| Brixmor Property (BRX) | $2.46 Billion | 2.75% | 3.08x | $8.61 Billion |
| CBL & Associates Properties Inc (CBL) | $741.19 Million | 0.00% | 3.45x | $993.50 Million |
| Curbline Properties Corp. (CURB) | $691.78 Million | 3.72% | 0.10x | $2.82 Billion |
| Four Corners Property Trust Inc (FCPT) | $1.26 Billion | 7.57% | 0.95x | $2.76 Billion |
About Essential Properties Realty Trust Inc
Essential Properties Realty Trust, Inc., a real estate company, acquires, owns, and manages single-tenant properties in the United States. The company leases its properties to middle-market companies, such as restaurants, car washes, automotive services, medical and dental services, convenience stores, equipment rental, entertainment, early childhood education, grocery, and health and fitness on … Read more