EPRT - Fundamentals, Financials, History, and Analysis
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Company Overview

Essential Properties Realty Trust Inc (NYSE:EPRT) is an internally managed real estate investment trust (REIT) that has strategically positioned itself as a leading provider of long-term, net-lease financing solutions to middle-market companies operating in service-oriented and experience-based businesses. The company's differentiated investment strategy and disciplined underwriting approach have enabled it to construct a diversified portfolio of high-quality, single-tenant properties that generate stable and predictable rental income.

History and Growth

Essential Properties Realty Trust, Inc. was organized on January 12, 2018 as a Maryland corporation and elected to be taxed as a REIT for federal income tax purposes beginning with the year ended December 31, 2018. The company's common stock is listed on the New York Stock Exchange under the ticker symbol EPRT. From its inception, Essential Properties faced the challenge of building out its portfolio and tenant base from scratch. The company strategically constructed a diversified portfolio of recently acquired properties leased to service-oriented or experience-based tenants. By the end of 2020, Essential Properties had grown its portfolio to 1,650 rental properties with $2.22 billion in net investments in real estate. Over the next few years, the company continued to grow its portfolio through disciplined investment activity, focusing on middle-market companies in service-oriented or experience-based industries. Essential Properties developed leading origination, underwriting, financing and property management capabilities, allowing it to scale its platform efficiently. By the end of 2023, the company had further expanded its portfolio to 1,873 rental properties with $4.32 billion in net investments in real estate.

Portfolio Composition

As of September 30, 2024, Essential Properties has further grown its footprint, accumulating a portfolio of 2,053 properties. The company's portfolio is diversified across 407 tenants, 583 distinct concepts, and 16 different industries, with no single tenant contributing more than 4.3% of annualized base rent (ABR). This level of diversification has been a key priority for Essential Properties, as it helps to mitigate the impact of adverse events affecting specific tenants, industries, or geographic regions.

Investment Strategy

The company's investment focus on service-oriented and experience-based businesses, such as car washes, restaurants, early childhood education, medical and dental services, and entertainment, has been a key differentiator. These industries are generally considered less susceptible to competition from e-commerce, providing Essential Properties with a degree of insulation from the disruptive forces impacting more traditional retail sectors. As of September 30, 2024, 93.2% of the company's ABR was attributable to tenants operating in these types of businesses.

Portfolio Quality

Essential Properties' disciplined underwriting and active asset management have also been instrumental in shaping the quality of its portfolio. The company's weighted average lease term stood at 14.1 years as of September 30, 2024, with only 3.9% of ABR expiring before 2029. Additionally, the weighted average unit-level rent coverage ratio of its portfolio was a healthy 3.6x, indicating the strong profitability of its tenants at the unit level.

Financials

Financially, Essential Properties has maintained a well-capitalized balance sheet, with a pro forma net debt to annualized adjusted EBITDAre ratio of 3.5x as of September 30, 2024. The company has access to multiple sources of debt capital, including an investment-grade-rated unsecured bond market and a revolving credit facility, which provide it with ample liquidity to fund future growth initiatives.

In terms of recent performance, Essential Properties reported third-quarter 2024 net income of $49.1 million, or $0.27 per share, and adjusted funds from operations (AFFO) of $77.9 million, or $0.43 per share. While net income decreased by 7% year-over-year, the company's AFFO per share rose by 2%, reflecting the underlying strength of its portfolio and the stability of its rental income.

For the most recent fiscal year (2023), Essential Properties reported revenue of $359.60 million, net income of $190.71 million, operating cash flow of $254.57 million, and free cash flow of $211.02 million. In the most recent quarter (Q3 2024), the company reported revenue of $117.13 million, representing a year-over-year growth of 27.8%. Net income for Q3 2024 was $49.14 million, with operating cash flow of $73.53 million and free cash flow of $482.35 million.

Liquidity

Essential Properties' strong financial position is further supported by its robust liquidity. The company's access to multiple sources of capital, including its revolving credit facility and the investment-grade-rated unsecured bond market, provides it with significant flexibility to fund its growth initiatives and manage its capital structure effectively. As of December 31, 2023, the company had a debt-to-equity ratio of 0.6878, cash of $39.81 million, and a current ratio of 5.36. Essential Properties also maintains a $600 million revolving credit facility, with $520 million unused as of September 30, 2024, further enhancing its liquidity position.

Future Outlook

Looking ahead, Essential Properties has provided 2025 AFFO guidance in the range of $1.84 to $1.89 per share, which implies a growth rate of over 7% at the midpoint. This guidance reflects the company's confidence in its ability to continue executing on its investment strategy and generating sustainable earnings growth for its shareholders. The company expects to invest between $900 million and $1.1 billion in 2025 at approximately 25 basis points below the pricing achieved in 2024. Essential Properties also anticipates its cash G&A expense to be between $28 million and $31 million in 2025, resulting in continued efficiency gains as a percentage of revenue.

Business Segments

Essential Properties' business primarily consists of two main segments:

1. Real Estate Investment Portfolio: This segment forms the core of EPRT's business, focusing on acquiring, owning, and managing single-tenant commercial real estate properties that are net leased on a long-term basis to middle-market companies. As of September 30, 2024, this portfolio comprised 2,050 properties, including 149 properties securing investments in mortgage loans receivable. The portfolio generated an annualized base rent of $437.95 million and maintained a 99.9% occupancy rate.

2. Loans and Direct Financing Lease Receivables: As of September 30, 2024, EPRT had 26 loans receivable outstanding and 4 leases accounted for as loans, with an aggregate carrying amount of $335.8 million. The company recorded an allowance for credit losses of $0.9 million for this segment.

Conclusion

Despite the dynamic market environment, Essential Properties' differentiated business model, disciplined approach, and focus on service-oriented and experience-based industries have positioned the company well to navigate the challenges and capitalize on the opportunities in the net-lease real estate sector. As the company continues to grow and diversify its portfolio, it remains poised to deliver attractive risk-adjusted returns to its investors. With a strong financial position, robust liquidity, and a clear growth strategy, Essential Properties is well-equipped to pursue its expansion plans and create long-term value for shareholders in the evolving real estate market.

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