STARWOOD PROPERTY TRUST, INC., 10-K filed on 2/25/2026
Annual Report
v3.25.4
Cover Page - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2025
Feb. 20, 2026
Jun. 30, 2025
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 001-34436    
Entity Registrant Name Starwood Property Trust, Inc.    
Entity Incorporation, State or Country Code MD    
Entity Tax Identification Number 27-0247747    
Entity Address, Address Line One 2340 Collins Avenue    
Entity Address, Address Line Two Suite 700    
Entity Address, City or Town Miami Beach    
Entity Address, State or Province FL    
Entity Address, Postal Zip Code 33139    
City Area Code 305    
Local Phone Number 695-5500    
Title of 12(b) Security Common Stock, $0.01 par value per share    
Trading Symbol STWD    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 6.4
Entity Common Stock, Shares Outstanding   370,581,767  
Documents Incorporated by Reference
Documents Incorporated By Reference: The information required by Part III of this Form 10-K, to the extent not set forth herein or by amendment, is incorporated by reference from the registrant’s definitive proxy statement to be filed with the Securities and Exchange Commission pursuant to Regulation 14A on or prior to April 30, 2026.
   
Entity Central Index Key 0001465128    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Amendment Flag false    
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Firm ID 34
Auditor Name DELOITTE & TOUCHE LLP
Auditor Location Miami, Florida
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Assets:    
Cash and cash equivalents $ 499,480 $ 377,831
Restricted cash 175,167 176,164
Loans held-for-investment, net of credit loss allowances of $440,842 and $448,295 18,862,712 15,437,013
Loans held-for-sale, at fair value 2,323,543 2,516,008
Investment securities, net of credit loss allowances of $37,369 and $24,463 ($121,433 and $126,297 held at fair value) 301,000 533,258
Properties, net 3,448,652 1,373,678
Investments of consolidated affordable housing fund, at fair value   2,073,533
Investments in unconsolidated entities 84,752 99,370
Goodwill 259,846 259,846
Intangible assets, net ($28,280 and $22,390 held at fair value) 436,059 60,704
Derivative assets 45,813 175,520
Accrued interest receivable 162,679 167,767
Other assets 362,991 368,229
Variable interest entity (“VIE”) assets, at fair value 34,493,164 38,937,576
Total Assets 63,183,357 62,556,497
Liabilities:    
Dividends payable 180,413 163,383
Derivative liabilities 83,983 94,890
Secured financing agreements, net 12,678,948 11,151,557
Securitized financing, net 5,131,453 3,196,426
Unsecured senior notes, net 4,283,836 2,994,682
VIE liabilities, at fair value 32,803,806 37,288,545
Total Liabilities 55,693,851 55,363,025
Commitments and contingencies (Note 23)
Temporary Equity: Redeemable non-controlling interests 364,118 426,695
Starwood Property Trust, Inc. Stockholders’ Equity:    
Preferred stock, $0.01 per share, 100,000,000 shares authorized, no shares issued and outstanding 0 0
Common stock, $0.01 per share, 500,000,000 shares authorized, 378,011,570 issued and 370,562,879 outstanding as of December 31, 2025 and 344,858,379 issued and 337,409,688 outstanding as of December 31, 2024 3,780 3,449
Additional paid-in capital 6,957,216 6,322,763
Treasury stock (7,448,691 shares) (138,022) (138,022)
Retained earnings (accumulated deficit) (39,018) 235,323
Accumulated other comprehensive income 11,560 13,594
Total Starwood Property Trust, Inc. Stockholders’ Equity 6,795,516 6,437,107
Non-controlling interests in consolidated subsidiaries 329,872 329,670
Total Permanent Equity 7,125,388 6,766,777
Total Liabilities and Equity 63,183,357 62,556,497
Nonrelated Party    
Liabilities:    
Accounts payable, accrued expenses and other liabilities 499,750 434,584
Related Party    
Liabilities:    
Accounts payable, accrued expenses and other liabilities 31,662 38,958
Primary beneficiary    
Assets:    
Investments of consolidated affordable housing fund, at fair value 1,727,499 $ 2,073,533
Total Assets $ 86,600  
v3.25.4
Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Allowance for credit losses $ 440,842 $ 448,295
Credit loss allowance 37,369 24,463
Investment securities 121,433 126,297
Intangible assets held at fair value $ 28,280 $ 22,390
Preferred stock, par value (in dollars per share) $ 0.01 $ 0.01
Preferred stock, shares authorized (in shares) 100,000,000 100,000,000
Preferred stock, shares issued (in shares) 0 0
Preferred stock, shares outstanding (in shares) 0 0
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized (in shares) 500,000,000 500,000,000
Common stock, shares issued (in shares) 378,011,570 344,858,379
Common stock, shares outstanding (in shares) 370,562,879 337,409,688
Treasury stock, shares (in shares) 7,448,691 7,448,691
VIE assets $ 63,183,357 $ 62,556,497
VIE liabilities 55,693,851 55,363,025
Asset-Backed Securities, Consolidated Collateralized Loan Obligations, And Single Asset Securitization    
VIE assets 6,700,000 4,100,000
VIE liabilities $ 5,200,000 $ 3,200,000
v3.25.4
Consolidated Statements of Operations - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues:      
Interest income from loans $ 1,518,509 $ 1,698,067 $ 1,804,104
Interest income from investment securities 34,461 66,805 76,524
Servicing fees 86,543 55,199 33,121
Rental income 182,440 107,998 127,666
Other revenues 22,336 18,774 8,493
Total revenues 1,844,289 1,946,843 2,049,908
Costs and expenses:      
Management fees 137,265 145,177 141,543
Interest expense 1,276,987 1,348,693 1,436,107
General and administrative 208,809 199,236 180,212
Costs of rental operations 60,801 48,237 44,842
Depreciation and amortization 78,981 41,306 49,141
Credit loss provision, net 19,370 197,400 243,728
Other expense 4,349 2,023 2,745
Total costs and expenses 1,786,562 1,982,072 2,098,318
Other income (loss):      
Change in net assets related to consolidated VIEs 154,758 75,706 181,688
Change in fair value of servicing rights 5,890 3,006 1,594
Change in fair value of investment securities, net 2,187 1,014 767
Change in fair value of mortgage loans, net 184,440 75,880 62,702
Income from affordable housing fund investments   102,141  
Earnings from unconsolidated entities 14,553 13,096 16,722
Gain on sale of investments and other assets, net 42,913 100,710 25,729
(Loss) gain on derivative financial instruments, net (127,268) 157,934 (38,605)
Foreign currency gain (loss), net 112,944 (73,928) 60,834
Gain (loss) on extinguishment of debt, net 17,681 (3,940) (1,238)
Other loss, net (32,966) (10,381) (135,552)
Total other income (loss) 422,085 441,238 465,885
Income before income taxes 479,812 406,009 417,475
Income tax (provision) benefit (36,719) (25,432) 682
Net income 443,093 380,577 418,157
Net income attributable to non-controlling interests (31,549) (20,644) (78,944)
Net income attributable to Starwood Property Trust, Inc. $ 411,544 $ 359,933 $ 339,213
Earnings per share data attributable to Starwood Property Trust, Inc.:      
Basic (in dollars per share) $ 1.15 $ 1.10 $ 1.07
Diluted (in dollars per share) $ 1.15 $ 1.10 $ 1.07
Primary beneficiary      
Other income (loss):      
Income from affordable housing fund investments $ 46,953 $ 102,141 $ 291,244
v3.25.4
Consolidated Statements of Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income $ 443,093 $ 380,577 $ 418,157
Other comprehensive loss (net change by component):      
Available-for-sale securities (2,034) (1,758) (5,603)
Other comprehensive loss (2,034) (1,758) (5,603)
Comprehensive income 441,059 378,819 412,554
Less: Comprehensive income attributable to non-controlling interests (31,549) (20,644) (78,944)
Comprehensive income attributable to Starwood Property Trust, Inc. $ 409,510 $ 358,175 $ 333,610
v3.25.4
Consolidated Statements of Equity - USD ($)
$ in Thousands
Total
Common Stock Offering
ATM Agreement
Total Starwood Property Trust, Inc. Stockholders’ Equity
Total Starwood Property Trust, Inc. Stockholders’ Equity
Common Stock Offering
Total Starwood Property Trust, Inc. Stockholders’ Equity
ATM Agreement
Common stock
Common stock
Common Stock Offering
Common stock
ATM Agreement
Additional Paid-in Capital
Additional Paid-in Capital
Common Stock Offering
Additional Paid-in Capital
ATM Agreement
Treasury Stock​
Retained Earnings (Accumulated Deficit)
Accumulated Other Comprehensive Income
Non- Controlling Interests
Beginning Balance at Dec. 31, 2022 $ 362,790                              
Increase (Decrease) in Temporary Equity [Roll Forward]                                
Net income 58,410                              
Distributions to non-controlling interests (6,852)                              
Ending Balance at Dec. 31, 2023 414,348                              
Beginning balance (in shares) at Dec. 31, 2022             318,123,861                  
Beginning balance at Dec. 31, 2022 6,835,917     $ 6,462,438     $ 3,181     $ 5,807,087     $ (138,022) $ 769,237 $ 20,955 $ 373,479
Beginning balance (in shares) at Dec. 31, 2022                         7,448,691      
Increase (Decrease) in Stockholders' Equity                                
Proceeds from DRIP Plan (in shares)             57,492                  
Proceeds from DRIP Plan 1,091     1,091     $ 1     1,090            
Proceeds from employee stock purchase plan (in shares)             123,327                  
Proceeds from employee stock purchase plan 1,906     1,906     $ 1     1,905            
Redemption of Class A Units 0     43           43           (43)
Share-based compensation (in shares)             1,667,034                  
Share-based compensation 39,247     39,247     $ 17     39,230            
Manager fee paid in stock (in shares)             843,051                  
Manager fees paid in stock 15,323     15,323     $ 8     15,315            
Net income 359,747     339,213                   339,213   20,534
Dividends declared (602,569)     (602,569)                   (602,569)    
Other comprehensive loss, net (5,603)     (5,603)                     (5,603)  
Contributions from non-controlling interests 2,724                             2,724
Distributions to non-controlling interests (39,149)                             (39,149)
Ending balance (in shares) at Dec. 31, 2023             320,814,765                  
Ending balance at Dec. 31, 2023 6,608,634     6,251,089     $ 3,208     5,864,670     $ (138,022) 505,881 15,352 357,545
Ending balance (in shares) at Dec. 31, 2023                         7,448,691      
Increase (Decrease) in Temporary Equity [Roll Forward]                                
Net income 19,549                              
Distributions to non-controlling interests (7,202)                              
Ending Balance at Dec. 31, 2024 426,695                              
Increase (Decrease) in Stockholders' Equity                                
Net proceeds from ATM Agreement and common stock offering (in shares)               20,125,000                
Net proceeds from ATM Agreement and common stock offering   $ 392,281     $ 392,281     $ 201     $ 392,080          
Proceeds from DRIP Plan (in shares)             64,572                  
Proceeds from DRIP Plan 1,283     1,283     $ 1     1,282            
Proceeds from employee stock purchase plan (in shares)             113,953                  
Proceeds from employee stock purchase plan 1,923     1,923     $ 1     1,922            
Share-based compensation (in shares)             2,682,359                  
Share-based compensation 41,786     41,786     $ 27     41,759            
Manager fee paid in stock (in shares)             1,057,730                  
Manager fees paid in stock 21,061     21,061     $ 11     21,050            
Net income 361,028     359,933                   359,933   1,095
Dividends declared (630,491)     (630,491)                   (630,491)    
Other comprehensive loss, net (1,758)     (1,758)                     (1,758)  
Contributions from non-controlling interests 9,306                             9,306
Distributions to non-controlling interests $ (38,276)                             (38,276)
Ending balance (in shares) at Dec. 31, 2024 337,409,688           344,858,379                  
Ending balance at Dec. 31, 2024 $ 6,766,777     6,437,107     $ 3,449     6,322,763     $ (138,022) 235,323 13,594 329,670
Ending balance (in shares) at Dec. 31, 2024 7,448,691                       7,448,691      
Increase (Decrease) in Temporary Equity [Roll Forward]                                
Net income $ 6,929                              
Distributions to non-controlling interests (69,506)                              
Ending Balance at Dec. 31, 2025 364,118                              
Increase (Decrease) in Stockholders' Equity                                
Net proceeds from ATM Agreement and common stock offering (in shares)               27,125,000 1,561,634              
Net proceeds from ATM Agreement and common stock offering   $ 533,513 $ 31,105   $ 533,513 $ 31,105   $ 271 $ 16   $ 533,242 $ 31,089        
Proceeds from DRIP Plan (in shares)             68,963                  
Proceeds from DRIP Plan 1,264     1,264           1,264            
Proceeds from employee stock purchase plan (in shares)             115,117                  
Proceeds from employee stock purchase plan 1,931     1,931     $ 1     1,930            
Redemption of Class A Units (in shares)             64,000                  
Redemption of Class A Units 0     1,389     $ 1     1,388           (1,389)
Share-based compensation (in shares)             3,638,359                  
Share-based compensation 54,094     54,094     $ 36     54,058            
Manager fee paid in stock (in shares)             580,118                  
Manager fees paid in stock 11,488     11,488     $ 6     11,482            
Net income 436,164     411,544                   411,544   24,620
Dividends declared (685,885)     (685,885)                   (685,885)    
Other comprehensive loss, net (2,034)     (2,034)                     (2,034)  
Contributions from non-controlling interests 7,450                             7,450
Distributions to non-controlling interests $ (30,479)                             (30,479)
Ending balance (in shares) at Dec. 31, 2025 370,562,879           378,011,570                  
Ending balance at Dec. 31, 2025 $ 7,125,388     $ 6,795,516     $ 3,780     $ 6,957,216     $ (138,022) $ (39,018) $ 11,560 $ 329,872
Ending balance (in shares) at Dec. 31, 2025 7,448,691                       7,448,691      
v3.25.4
Consolidated Statements of Equity (Parenthetical) - $ / shares
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Stockholders' Equity [Abstract]                              
Dividends declared per common share (in dollars per share) $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 1.92 $ 1.92 $ 1.92
v3.25.4
Consolidated Statements of Cash Flows
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Cash Flows from Operating Activities:      
Net income $ 443,093 $ 380,577 $ 418,157
Adjustments to reconcile net income to net cash provided by operating activities:      
Amortization of deferred financing costs, premiums and discounts on secured borrowings 46,650 48,916 50,467
Amortization of discounts and deferred financing costs on unsecured senior notes 11,924 10,860 9,365
Accretion of net discount on investment securities (5,685) (5,868) (8,498)
Accretion of net deferred loan fees and discounts (62,351) (63,775) (67,112)
Share-based compensation 54,094 41,786 39,247
Manager fees paid in stock 11,488 21,061 15,323
Change in fair value of investment securities (2,187) (1,014) (767)
Change in fair value of consolidated VIEs (5,860) 69,749 (33,158)
Change in fair value of servicing rights (5,890) (3,006) (1,594)
Change in fair value of loans (184,440) (75,880) (62,702)
Change in fair value of affordable housing fund investments 346,034 (60,700) (251,831)
Change in fair value of derivatives 153,587 (84,218) 128,218
Foreign currency (gain) loss, net (112,944) 73,928 (60,834)
Gain on sale of investments and other assets (42,913) (100,710) (25,729)
Impairment charges on properties and related intangibles 26,766 0 124,902
Credit loss provision, net 19,370 197,400 243,728
Depreciation and amortization 84,832 46,256 54,296
Earnings from unconsolidated entities (14,553) (13,096) (16,722)
Distributions of earnings from unconsolidated entities 10,863 5,035 8,847
(Gain) loss on extinguishment of debt (17,681) 3,940 1,238
Origination and purchase of loans held-for-sale, net of principal collections (923,497) (1,525,121) (571,005)
Proceeds from sale of loans held-for-sale 1,285,302 1,728,006 770,733
Changes in operating assets and liabilities:      
Related-party payable (7,296) (5,858) 3,630
Accrued and capitalized interest receivable, less purchased interest (103,841) (70,420) (155,831)
Other assets 23,150 (76,250) (65,780)
Accounts payable, accrued expenses and other liabilities (50,163) 104,988 (17,991)
Net cash provided by operating activities 977,852 646,586 528,597
Cash Flows from Investing Activities:      
Origination, purchase and funding of loans held-for-investment (7,787,410) (3,045,851) (2,717,720)
Proceeds from principal collections on loans 4,510,844 4,628,837 3,337,402
Proceeds from loans sold 229,867 87,269 95,271
Purchase and funding of investment securities (81,621) (88,706) (11,578)
Proceeds from sales and redemptions of investment securities 9,256 3,690 3,042
Proceeds from principal collections on investment securities 304,351 274,160 90,348
Proceeds from sales of real estate 100,940 216,825 73,569
Net cash paid in merger (878,493) 0 0
Purchases and additions to properties and other assets (269,043) (27,939) (25,085)
Investments in unconsolidated entities (313) (6,569) (2,603)
Proceeds from sale of interest in an unconsolidated entity 69,819 0 0
Distribution of capital from unconsolidated entities 250 5,640 10,977
Cash acquired through foreclosures 733 4,401 824
Payments for purchase or termination of derivatives (54,515) (19,813) (42,411)
Proceeds from origination or termination of derivatives 68,883 52,010 43,038
Net cash (used in) provided by investing activities (3,776,452) 2,083,954 855,074
Cash Flows from Financing Activities:      
Proceeds from borrowings 14,667,362 7,204,169 6,559,959
Principal repayments on and repurchases of borrowings (11,430,553) (9,242,960) (7,473,900)
Payment of deferred financing costs (89,193) (70,031) (20,990)
Net proceeds from issuances of common stock 567,813 395,487 2,997
Payment of dividends (668,855) (619,996) (601,192)
Contributions from non-controlling interests 7,450 9,306 2,724
Distributions to non-controlling interests (99,985) (45,478) (45,368)
Issuance of debt of consolidated VIEs 0 12,923 0
Repayment of debt of consolidated VIEs (165,052) (187,703) (48,435)
Distributions of cash from consolidated VIEs 130,571 58,383 169,642
Net cash provided by (used in) financing activities 2,919,558 (2,485,900) (1,454,563)
Net increase (decrease) in cash, cash equivalents and restricted cash 120,958 244,640 (70,892)
Cash, cash equivalents and restricted cash, beginning of period 553,995 311,972 382,133
Effect of exchange rate changes on cash (306) (2,617) 731
Cash, cash equivalents and restricted cash, end of period 674,647 553,995 311,972
Supplemental disclosure of cash flow information:      
Cash paid for interest 1,188,901 1,294,131 1,351,533
Income taxes paid, net 696 4,010 1,670
Supplemental disclosure of non-cash investing and financing activities:      
Dividends declared with respect to the fourth quarter, but not yet paid 178,510 162,553 153,705
Consolidation of VIEs (VIE asset/liability additions) 2,278,350 2,808,141 722,039
Deconsolidation of VIEs (VIE asset/liability reductions) 62,461 891,494 0
Net assets acquired in merger:      
Assets acquired, less cash 2,204,987 0 0
Liabilities assumed 1,326,494 0 0
Net assets acquired through foreclosure or equity control:      
Assets acquired, less cash 201,885 356,871 101,963
Liabilities assumed 2,489 6,857 983
Loan principal collections temporarily held at master servicer 35,392 46,648 124,314
Redemption of Class A Units for common stock 1,389 0 0
Debt assumed by purchaser in sale of real estate 0 (194,900) 0
Reclassification of loans held-for-investment to loans held-for-sale 0 48,695 41,392
Net assets acquired from consolidated VIEs 0 7,650 0
Lease liabilities arising from obtaining right-of-use assets $ 0 $ 0 $ 29,821
v3.25.4
Business and Organization
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Business and Organization Business and Organization
Starwood Property Trust, Inc. (“STWD” and, together with its subsidiaries, “we” or the “Company”) is a Maryland corporation that commenced operations in August 2009, upon the completion of our initial public offering. We are focused primarily on originating, acquiring, financing and managing mortgage loans and other real estate investments in the United States (“U.S.”), Europe and Australia. As market conditions change over time, we may adjust our strategy to take advantage of changes in interest rates and credit spreads as well as economic and credit conditions.
We have four reportable business segments as of December 31, 2025 and we refer to the investments within these segments as our target assets:
Real estate commercial and residential lending (the “Commercial and Residential Lending Segment”)—engages primarily in originating, acquiring, financing and managing commercial first mortgages, non-agency residential mortgages (“residential loans”), subordinated mortgages, mezzanine loans, preferred equity, commercial mortgage-backed securities (“CMBS”), residential mortgage-backed securities (“RMBS”) and other real estate and real estate-related debt investments in the U.S., Europe and Australia (including distressed or non-performing loans). Our residential loans are secured by a first mortgage lien on residential property and primarily consist of non-agency residential loans that are not guaranteed by any U.S. Government agency or federally chartered corporation.
Infrastructure lending (the “Infrastructure Lending Segment”)—engages primarily in originating, acquiring, financing and managing infrastructure debt investments.
Real estate property (the “Property Segment”)—engages primarily in acquiring and managing equity interests in stabilized and to be stabilized commercial real estate. This includes multifamily properties, multi-tenant medical office net lease properties and diversified single-tenant triple net lease properties, all of which are held for investment.
Real estate investing and servicing (the “Investing and Servicing Segment”)—includes (i) a servicing business in the U.S. that manages and works out problem assets, (ii) an investment business that selectively acquires and manages unrated, investment grade and non-investment grade rated CMBS, including subordinated interests of securitization and resecuritization transactions, (iii) a mortgage loan business which originates conduit loans for the primary purpose of selling these loans into securitization transactions and (iv) an investment business that selectively acquires commercial real estate assets, including properties acquired from CMBS trusts.
Our segments exclude the consolidation of securitization variable interest entities (“VIEs”), principally representing CMBS trust vehicles that we consolidate by virtue of our role as special servicer. However, they include securitized financing VIEs such as collateralized loan obligations (“CLOs”), single asset securitizations (“SASBs”) and asset-backed securitizations (“ABSs”).
We are organized and conduct our operations to qualify as a real estate investment trust (“REIT”) under the Internal Revenue Code of 1986, as amended (the “Code”). As such, we will generally not be subject to U.S. federal corporate income tax on that portion of our net income that is distributed to stockholders if we distribute at least 90% of our taxable income to our stockholders by prescribed dates and comply with various other requirements.
We are organized as a holding company and conduct our business primarily through our various wholly-owned subsidiaries. We are externally managed and advised by SPT Management, LLC (our “Manager”) pursuant to the terms of a management agreement. Our Manager is controlled by Barry Sternlicht, our Chairman and Chief Executive Officer. Our Manager is an affiliate of Starwood Capital Group Global, L.P. (“Starwood Capital Group”), a privately-held private equity firm founded by Mr. Sternlicht.
v3.25.4
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies Summary of Significant Accounting Policies
Balance Sheet Presentation of Securitization Variable Interest Entities
We operate investment businesses that acquire unrated, investment grade and non-investment grade rated CMBS and RMBS. These securities represent interests in securitization structures (commonly referred to as special purpose entities, or “SPEs”). These SPEs are structured as pass through entities that receive principal and interest on the underlying collateral and distribute those payments to the certificate holders. Under accounting principles generally accepted in the United States of America (“GAAP”), SPEs typically qualify as VIEs. These are entities that, by design, either (1) lack sufficient equity to permit the entity to finance its activities without additional subordinated financial support from other parties, or (2) have equity investors that do not have the ability to make significant decisions relating to the entity’s operations through voting rights, or do not have the obligation to absorb the expected losses, or do not have the right to receive the residual returns of the entity.
Because we often serve as the special servicer or servicing administrator of the trusts in which we invest, or we have the ability to remove and replace the special servicer without cause, consolidation of these structures is required pursuant to GAAP as outlined in detail below. This results in a consolidated balance sheet which presents the gross assets and liabilities of the VIEs. The assets and other instruments held by these VIEs are restricted and can only be used to fulfill the obligations of the entity. Additionally, the obligations of the VIEs do not have any recourse to the general credit of any other consolidated entities, nor to us as the consolidator of these VIEs.
The VIE liabilities initially represent investment securities on our balance sheet (pre-consolidation). Upon consolidation of these VIEs, our associated investment securities are eliminated, as is the interest income related to those securities. Similarly, the fees we earn in our roles as special servicer of the bonds issued by the consolidated VIEs or as collateral administrator of the consolidated VIEs are also eliminated. Finally, a portion of the identified servicing intangible associated with the eliminated fee streams is eliminated in consolidation.
Refer to the segment data in Note 24 for a presentation of our business segments without consolidation of these VIEs.
Basis of Accounting and Principles of Consolidation
The accompanying consolidated financial statements include our accounts and those of our consolidated subsidiaries and VIEs. Intercompany amounts have been eliminated in consolidation.
Entities not deemed to be VIEs are consolidated if we own a majority of the voting securities or interests or hold the general partnership interest, except in those instances in which the minority voting interest owner or limited partner can remove us as general partner without cause, dissolve the partnership without cause or effectively participate through substantive participative rights. Substantive participative rights include the ability to select, terminate and set compensation of the investee’s management, if applicable, and the ability to participate in capital and operating decisions of the investee, including budgets, in the ordinary course of business.
We invest in entities with varying structures, many of which do not have voting securities or interests, such as general partnerships, limited partnerships, and limited liability companies. In many of these structures, control of the entity rests with the general partners or managing members, while other members hold passive interests. The general partner or managing member may hold anywhere from a relatively small percentage of the total financial interests to a majority of the financial interests. For entities not deemed to be VIEs, where we serve as the sole general partner or managing member, we are considered to have the controlling financial interest and therefore the entity is consolidated, regardless of our financial interest percentage, unless there are other limited partners or investing members that can remove us as general partner without cause, dissolve the partnership without cause or effectively participate through substantive participative rights. In those circumstances where we, as majority controlling interest owner, can be removed without cause or cannot cause the entity to take actions that are significant in the ordinary course of business, because such actions could be vetoed by the minority controlling interest owner, we do not consolidate the entity.
When we consolidate entities other than securitization VIEs, the third party ownership interests are reflected as non-controlling interests in consolidated subsidiaries, a separate component of equity, in our consolidated balance sheet. When we consolidate securitization VIEs, the third party ownership interests are reflected as VIE liabilities in our consolidated balance sheet because the beneficial interests payable to these third parties are legally issued in the form of debt. Our presentation of net income attributes earnings to controlling and non-controlling interests.
Variable Interest Entities
In addition to the securitization VIEs, we also from time to time finance (i) pools of our loans through CLOs and SASBs and (ii) pools of net lease properties through ABSs. All of these financing structures are considered VIEs. We also hold interests in certain other entities which are considered VIEs as the limited partners of those entities with equity at risk do not collectively possess (i) the right to remove the general partner or dissolve the partnership without cause or (ii) the right to participate in significant decisions made by the partnership.
We evaluate all of our interests in VIEs for consolidation. When our interests are determined to be variable interests, we assess whether we are deemed to be the primary beneficiary of the VIE. The primary beneficiary of a VIE is required to consolidate the VIE. Accounting Standards Codification (“ASC”) 810, Consolidation, defines the primary beneficiary as the party that has both (i) the power to direct the activities of the VIE that most significantly impact its economic performance, and (ii) the obligation to absorb losses and the right to receive benefits from the VIE which could be potentially significant. We consider our variable interests as well as any variable interests of our related parties in making this determination. Where both of these factors are present, we are deemed to be the primary beneficiary and we consolidate the VIE. Where either one of these factors is not present, we are not the primary beneficiary and do not consolidate the VIE.
To assess whether we have the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance, we consider all facts and circumstances, including our role in establishing the VIE and our ongoing rights and responsibilities. This assessment includes: (i) identifying the activities that most significantly impact the VIE’s economic performance; and (ii) identifying which party, if any, has power over those activities. In general, the parties that make the most significant decisions affecting the VIE or have the right to unilaterally remove those decision makers are deemed to have the power to direct the activities of a VIE. The right to remove the decision maker in a VIE must be exercisable without cause for the decision maker to not be deemed the party that has the power to direct the activities of a VIE.
To assess whether we have the obligation to absorb losses of the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE, we consider all of our economic interests, including debt and equity investments, servicing fees and other arrangements deemed to be variable interests in the VIE. This assessment requires that we apply judgment in determining whether these interests, in the aggregate, are considered potentially significant to the VIE. Factors considered in assessing significance include: the design of the VIE, including its capitalization structure; subordination of interests; payment priority; relative share of interests held across various classes within the VIE’s capital structure; and the reasons why the interests are held by us.
Our purchased investment securities include unrated and non-investment grade rated securities issued by securitization trusts. In certain cases, we may contract to provide special servicing activities for these trusts, or, as holder of the controlling class, we may have the right to name and remove the special servicer for these trusts. In our role as special servicer, we provide services on defaulted loans within the trusts, such as foreclosure or work-out procedures, as permitted by the underlying contractual agreements. In exchange for these services, we receive a fee. These rights give us the ability to direct activities that could significantly impact the trust’s economic performance. However, in those instances where an unrelated third party has the right to unilaterally remove us as special servicer without cause, we do not have the power to direct activities that most significantly impact the trust’s economic performance. We evaluated all of our positions in such investments for consolidation.
For securitization VIEs in which we are determined to be the primary beneficiary, all of the underlying assets, liabilities and equity of the structures are recorded on our books, and the initial investment, along with any associated unrealized holding gains and losses, are eliminated in consolidation. Similarly, the interest income earned from these structures, as well as the fees paid by these trusts to us in our capacity as special servicer, are eliminated in consolidation. Further, a portion of the identified servicing intangible asset associated with the servicing fee streams, and the corresponding amortization or change in fair value of the servicing intangible asset, are also eliminated in consolidation.
We perform ongoing reassessments of: (i) whether any entities previously evaluated under the majority voting interest framework have become VIEs, based on certain events, and therefore subject to the VIE consolidation framework, and (ii) whether changes in the facts and circumstances regarding our involvement with a VIE causes our consolidation conclusion regarding the VIE to change.
We elect the fair value option for initial and subsequent recognition of the assets and liabilities of our consolidated securitization VIEs. Interest income and interest expense associated with these VIEs are no longer relevant on a standalone basis because these amounts are already reflected in the fair value changes. We have elected to present these items in a single line on our consolidated statements of operations. The residual difference shown on our consolidated statements of operations in the line item “Change in net assets related to consolidated VIEs” represents our beneficial interest in the VIEs.
We separately present the assets and liabilities of our consolidated securitization VIEs as individual line items on our consolidated balance sheets. The liabilities of our consolidated securitization VIEs consist solely of obligations to the bondholders of the related trusts, and are thus presented as a single line item entitled “VIE liabilities.” The assets of our consolidated securitization VIEs consist principally of loans, but at times, also include foreclosed loans which have been temporarily converted into real estate owned (“REO”). These assets in the aggregate are likewise presented as a single line item entitled “VIE assets.”
Loans comprise the vast majority of our securitization VIE assets and are carried at fair value due to the election of the fair value option. When an asset becomes REO, it is due to non-performance of the loan. Because the loan is already at fair value, the carrying value of an REO asset is also initially at fair value. Furthermore, when we consolidate a trust, any existing REO would be consolidated at fair value. Once an asset becomes REO, its disposition time is relatively short. As a result, the carrying value of an REO generally approximates fair value under GAAP.
In addition to sharing a similar measurement method as the loans in a trust, the securitization VIE assets as a whole can only be used to settle the obligations of the consolidated VIE. The assets of our securitization VIEs are not individually accessible by the bondholders, which creates inherent limitations from a valuation perspective. Also creating limitations from a valuation perspective is our role as special servicer, which provides us very limited visibility, if any, into the performing loans of a trust.
REO assets generally represent a very small percentage of the overall asset pool of a trust. In new issue trusts there are no REO assets. We estimate that REO assets constitute approximately 2% of our consolidated securitization VIE assets, with the remaining 98% representing loans. However, it is important to note that the fair value of our securitization VIE assets is determined by reference to our securitization VIE liabilities as permitted under Accounting Standards Update (“ASU”) 2014-13, Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity. In other words, our VIE liabilities are more reliably measurable than the VIE assets, resulting in our current measurement methodology which utilizes this value to determine the fair value of our securitization VIE assets as a whole. As a result, these percentages are not necessarily indicative of the relative fair values of each of these asset categories if the assets were to be valued individually.
Due to our accounting policy election under ASU 2014-13, separately presenting two different asset categories would result in an arbitrary assignment of value to each, with one asset category representing a residual amount, as opposed to its fair value. However, as a pool, the fair value of the assets in total is equal to the fair value of the liabilities.
For these reasons, the assets of our securitization VIEs are presented in the aggregate.
Fair Value Option
The guidance in ASC 825, Financial Instruments, provides a fair value option election that allows entities to make an irrevocable election of fair value as the initial and subsequent measurement attribute for certain eligible financial assets and liabilities. Unrealized gains and losses on items for which the fair value option has been elected are reported in earnings. The decision to elect the fair value option is determined on an instrument by instrument basis and must be applied to an entire instrument and is irrevocable once elected. Assets and liabilities measured at fair value pursuant to this guidance are required to be reported separately in our consolidated balance sheets from those instruments using another accounting method.
We have elected the fair value option for certain eligible financial assets and liabilities of our consolidated securitization VIEs, residential loans held-for-investment, loans held-for-sale originated or acquired for future securitization and purchased CMBS issued by VIEs we could consolidate in the future. The fair value elections for VIE and securitization related items were made in order to mitigate accounting mismatches between the carrying value of the instruments and the related assets and liabilities that we consolidate at fair value. The fair value elections for residential loans held-for-investment were made in order to maintain consistency across all our residential loans. The fair value elections for mortgage loans held-for-sale were made due to the expected short-term holding period of these instruments.
Fair Value Measurements
We measure our mortgage-backed securities, investments of consolidated affordable housing fund, derivative assets and liabilities, domestic servicing rights intangible asset and any assets or liabilities where we have elected the fair value option at fair value. When actively quoted observable prices are not available, we either use implied pricing from similar assets and liabilities or valuation models based on net present values of estimated future cash flows, adjusted as appropriate for liquidity, credit, market and/or other risk factors.
As discussed above, we measure the assets and liabilities of consolidated securitization VIEs at fair value pursuant to our election of the fair value option. The securitization VIEs in which we invest are “static”; that is, no reinvestment is permitted, and there is no active management of the underlying assets. In determining the fair value of the assets and liabilities of the securitization VIEs, we maximize the use of observable inputs over unobservable inputs. Refer to Note 21 for further discussion regarding our fair value measurements.

Business Combinations
Under ASC 805, Business Combinations, the acquirer in a business combination must recognize, with certain exceptions, the fair values of assets acquired, liabilities assumed, and non-controlling interests when the acquisition constitutes a change in control of the acquired entity. As goodwill is calculated as a residual, all goodwill of the acquired business, not just the acquirer’s share, is recognized under this “full goodwill” approach. During the measurement period, a period which shall not exceed one year, we prospectively adjust the provisional amounts recognized to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement of the amounts recognized.
We apply the asset acquisition provisions of ASC 805 in accounting for acquisitions of real estate with in-place leases where substantially all of the fair value of the assets acquired is concentrated in either a single identifiable asset or group of similar identifiable assets. This results in the acquired properties being recognized initially at their purchase price inclusive of acquisition costs, which are capitalized. We also apply the asset acquisition provisions of ASC 805 for acquired real estate assets where a lease is entered into concurrently with the acquisition of the asset.
Cash and Cash Equivalents
Cash and cash equivalents include cash in banks and short‑term investments. Short‑term investments are comprised of highly liquid instruments with original maturities of three months or less. The Company maintains its cash and cash equivalents in multiple financial institutions and at times these balances exceed federally insurable limits.

Restricted Cash

Restricted cash includes cash and cash equivalents that are legally or contractually restricted as to withdrawal or usage and primarily includes (i) cash collateral associated with derivative financial instruments, (ii) loan payments received by our Infrastructure Lending Segment which are restricted by our lender and periodically applied, in part, to the outstanding balance of the Infrastructure Lending debt facility and (iii) funds held on behalf of borrowers and tenants.
Loans Held-for-Investment
Loans that are held for investment (“HFI”) are carried at cost, net of unamortized acquisition premiums or discounts, loan fees and origination costs, as applicable, and net of credit loss allowances as discussed below, unless we have elected to apply the fair value option at purchase.
Loans Held-For-Sale
Our loans that we intend to sell or liquidate in the short-term are classified as held-for-sale and are carried at the lower of amortized cost or fair value, unless we have elected to apply the fair value option at origination or purchase. We periodically enter into derivative financial instruments to hedge unpredictable changes in fair value of loans held-for-sale, including changes resulting from both interest rates and credit quality. Because these derivatives are not designated, changes in their fair value are recorded in earnings. In order to best reflect the results of the hedged loan portfolio in earnings, we have elected the fair value option for these loans. As a result, changes in the fair value of the loans are also recorded in earnings.
Investment Securities
We designate our debt investment securities as held-to-maturity (“HTM”), available-for-sale (“AFS”), or trading depending on our investment strategy and ability to hold such securities to maturity. HTM debt securities where we have not elected to apply the fair value option are stated at cost plus any premiums or discounts, which are amortized or accreted through the consolidated statements of operations using the effective interest method. Debt securities we (i) do not hold for the purpose of selling in the near-term, or (ii) may dispose of prior to maturity, are classified as AFS and are carried at fair value in the accompanying financial statements. Unrealized gains or losses on AFS debt securities where we have not elected the fair value
option are reported as a component of accumulated other comprehensive income (“AOCI”) in stockholders’ equity. Our HTM and AFS debt securities are also subject to credit loss allowances as discussed below.
Our only equity investment security is carried at fair value, with unrealized holding gains and losses recorded in earnings.
Credit Losses
Loans and Debt Securities Measured at Amortized Cost
ASC 326, Financial Instruments – Credit Losses, mandates the use of a current expected credit loss model (“CECL”) for estimating future credit losses of certain financial instruments measured at amortized cost, which requires the consideration of possible credit losses over the life of an instrument. The CECL model applies to our HFI loans and our HTM debt securities which are carried at amortized cost, including future funding commitments and accrued interest receivable related to those loans and securities. However, as permitted by ASC 326, we have elected not to measure an allowance for credit losses on accrued interest receivable (which is classified separately on our consolidated balance sheet), but rather write off in a timely manner by reversing interest income and/or cease accruing interest that would likely be uncollectible.
As we do not have a history of realized credit losses on our HFI loans and HTM securities, we have subscribed to third party database services to provide us with historical industry losses for both commercial real estate and infrastructure loans. Using these losses as a benchmark, we determine expected credit losses for our loans and securities on a collective pool basis within our commercial real estate and infrastructure portfolios. See Note 5 for further discussion of our methodologies.
We also evaluate each loan and security measured at amortized cost for credit deterioration at least quarterly. Credit deterioration occurs when there is a significant decline in credit quality of the loan or security since origination or acquisition and it is deemed probable that we will not be able to fully recover the amortized cost of the loan or security. Recovery may be by way of repayment by the borrower, sale of the loan or security, possible foreclosure or exercise of control over a borrower’s pledged equity interests. The determination of whether a loan or security is credit deteriorated requires significant judgment by management and is based on various factors including (i) the underlying collateral performance and its estimated current and stabilized market values, including projected cash flows, (ii) discussions with the borrower, (iii) availability of reserves and substantive recourse guarantees and (iv) other factors deemed relevant by us. If a loan or security is considered to be credit deteriorated, it is considered to have different risk characteristics from the rest of the loans and securities being evaluated on the collective industry loss rate pool approach described above. In those cases, we depart from the collective pool approach and determine the credit loss allowance as any excess of the amortized cost basis of the loan or security over (i) the present value of expected future cash flows discounted at the contractual effective interest rate or (ii) the fair value of the collateral, if repayment is expected solely from the collateral.
Available-for-Sale Debt Securities
Separate provisions of ASC 326 apply to our AFS debt securities, which are carried at fair value with unrealized gains and losses reported as a component of AOCI. We are required to establish an initial credit loss allowance for those securities that are purchased with credit deterioration (“PCD”) by grossing up the amortized cost basis of each security and providing an offsetting credit loss allowance for the difference between expected cash flows and contractual cash flows, both on a present value basis.
Subsequently, cumulative adverse changes in expected cash flows on our AFS debt securities are recognized currently as an increase to the allowance for credit losses. However, the allowance is limited to the amount by which the AFS debt security’s amortized cost exceeds its fair value. Favorable changes in expected cash flows are first recognized as a decrease to the allowance for credit losses (recognized currently in earnings). Such changes would be recognized as a prospective yield adjustment only when the allowance for credit losses is reduced to zero. A change in expected cash flows that is attributable solely to a change in a variable interest reference rate does not result in a credit loss and is accounted for as a prospective yield adjustment.
Properties Held-For-Investment

Properties, net, as reported on our consolidated balance sheets, consist of commercial real estate properties held-for-investment and are recorded at cost, less accumulated depreciation and impairments, if any. Properties consist primarily of land, buildings and improvements. Land is not depreciated, and buildings and improvements are depreciated on a straight-line basis over their estimated useful lives. Ordinary repairs and maintenance are expensed as incurred; major replacements and betterments are capitalized and depreciated on a straight-line basis over their estimated useful lives. We review properties for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability is determined by comparing the carrying amount of the property to the undiscounted future net cash flows it is expected to generate. If such carrying amount exceeds the expected undiscounted future net cash flows, we adjust the carrying amount of the property to its estimated fair value.

Properties Held-For-Sale

Properties and any associated intangible assets are presented within properties held-for-sale on our consolidated balance sheet when the sale of the property is considered probable to occur within one year, at which time we cease depreciation and amortization of the property and the associated intangibles. Held-for-sale properties are reported at the lower of their carrying value or fair value less costs to sell. If any associated debt is expected to be assumed by the buyer, such debt is separately presented within debt related to properties held-for-sale on our consolidated balance sheet.

Investments of Consolidated Affordable Housing Fund
On November 5, 2021, we established Woodstar Portfolio Holdings, LLC (the “Woodstar Fund”), an investment fund which holds our Woodstar multifamily affordable housing portfolios described in Note 8. As managing member of the Woodstar Fund, we manage interests purchased by third party investors seeking capital appreciation and an ongoing return, for which we earn (i) a management fee based on each investor’s share of total Woodstar Fund equity; and (ii) an incentive distribution if the Woodstar Fund’s returns exceed an established threshold. In connection with the establishment of the Woodstar Fund, we entered into subscription and other related agreements with certain third party institutional investors to sell, through a feeder fund structure, an aggregate 20.6% interest in the Woodstar Fund for an initial aggregate subscription price of $216.0 million, which was adjusted to $214.2 million post-closing. The Woodstar Fund has an initial term of eight years.

Effective with the third party interest sale, the Woodstar Fund has the characteristics of an investment company under ASC 946, Financial Services – Investment Companies. Accordingly, the Woodstar Fund is required to carry the investments in its properties at fair value. Because we are the primary beneficiary of the Woodstar Fund, which is a VIE (as discussed in Note 16), we consolidate the accounts of the Woodstar Fund into our consolidated financial statements, retaining the fair value basis of accounting for its investments. Realized and unrealized changes in the fair value of the Woodstar Fund’s property investments, and distributions thereon, are recognized in the “Income from affordable housing fund investments” caption within the other income (loss) section of our consolidated statements of operations. See Note 8 for further details regarding the Woodstar Fund’s investments and related income and Note 18 with respect to its contingently redeemable non-controlling interests which are classified as “Temporary Equity” in our consolidated balance sheet.
Investments in Unconsolidated Entities
We own non‑controlling equity interests in various privately‑held partnerships and limited liability companies. Unless we elect the fair value option under ASC 825, we use the fair value practicability election described below to account for investments in which our interest is so minor that we have virtually no influence over the underlying investees. We use the equity method to account for all other non‑controlling interests in partnerships and limited liability companies. Equity method investments are initially recorded at cost and subsequently adjusted for our share of income or loss, as well as contributions made or distributions received.
Our other equity investments set forth in Note 9 do not have readily determinable fair values. Therefore, we have elected the fair value practicability exception under ASC 321, Equity Securities, whereby we measure those investments within its scope at cost, less any impairment, plus or minus observable price changes from orderly transactions of identical or similar investments of the same issuer.
We review our equity method and other investments not subject to the fair value practicability election for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. For our investments under the fair value practicability election, we perform a qualitative assessment to identify impairment at the end of each reporting period. An impairment loss is measured based on the excess of the carrying amount of an investment over its
estimated fair value. Impairment analyses are based on current plans, intended holding periods, estimated fair values of underlying assets and available information at the time the analyses are prepared.

Goodwill

Goodwill is not amortized, but rather tested for impairment annually or more frequently if events or changes in circumstances indicate potential impairment. Goodwill at December 31, 2025 and 2024 represents the excess of the consideration paid over the fair value of net assets acquired in connection with the acquisitions of LNR Property LLC (“LNR”) in April 2013 and the Infrastructure Lending Segment in September and October 2018.
In testing goodwill for impairment, we follow ASC 350, Intangibles—Goodwill and Other, which permits a qualitative assessment of whether it is more likely than not that the fair value of a reporting unit is less than its carrying value including goodwill. If the qualitative assessment determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying value including goodwill, then no impairment is determined to exist for the reporting unit. However, if the qualitative assessment determines that it is more likely than not that the fair value of the reporting unit is less than its carrying value including goodwill, or we choose not to perform the qualitative assessment, then we compare the fair value of that reporting unit with its carrying value, including goodwill. If the carrying value of a reporting unit exceeds its fair value, goodwill is considered impaired with the impairment loss measured as the excess of the reporting unit’s carrying value (inclusive of goodwill) over its fair value.
Servicing Rights Intangibles
Our identifiable intangible assets include domestic special servicing rights for which we have elected to apply the fair value measurement method, which is necessary to conform to our election of the fair value option for measuring the assets and liabilities of the securitization VIEs consolidated pursuant to ASC 810.

Lease Intangibles

In connection with our acquisition of properties, we recognize intangible lease assets and liabilities associated with certain noncancelable operating leases of the acquired properties. These intangible lease assets and liabilities include in-place lease intangible assets, favorable lease intangible assets and unfavorable lease liabilities. In-place lease intangible assets reflect the acquired benefit of purchasing properties with in-place leases and are measured based on estimates of direct costs associated with leasing the property and lost rental income during projected lease-up and free rent periods, both of which are avoided due to the presence of in-place leases at the acquisition date. Favorable and unfavorable lease intangible assets and liabilities reflect the terms of in-place tenant leases being either favorable or unfavorable relative to market terms at the acquisition date. The estimated fair values of our favorable and unfavorable lease assets and liabilities at the respective acquisition dates represent the discounted cash flow differential between the contractual cash flows of such leases and the estimated cash flows that comparable leases at market terms would generate. Our intangible lease assets and liabilities are recognized within intangible assets and other liabilities, respectively, in our consolidated balance sheets. Our in-place lease intangible assets are amortized to amortization expense while our favorable and unfavorable lease intangible assets and liabilities where we are the lessor are amortized to rental income. Both our favorable and unfavorable lease intangible assets and liabilities are amortized over the remaining noncancelable term of the respective leases on a straight-line basis.
Leases
ASC 842, Leases, establishes a right-of-use model for lessee accounting which results in the recognition of most leased assets and lease liabilities on the balance sheet of the lessee. Lessor accounting was not significantly affected by this ASC. We elected not to apply the recognition provisions of ASC 842 to short-term leases, which have original lease terms of 12 months or less. As a lessor, we elected not to separate nonlease components, such as reimbursements from tenants for common area maintenance (“CAM”), from lease components for all classes of underlying assets, and continue to recognize such nonlease components ratably in rental income. We also elected to continue to exclude from rental income all sales, use and other similar taxes collected from lessees. As required by ASC 842, we do not record as revenues and expenses lessor costs (such as property taxes) paid directly by the lessees. All of our leases as a lessor are currently classified as operating leases, which are subject to straight-line revenue recognition. For leases in which we are the lessee, we classify leases as operating leases or finance leases in accordance with ASC 842 and record a right-of-use asset and a corresponding lease liability at commencement based on the present value of lease payments over the lease term. Operating lease rental income and expense is generally recognized on a straight-line basis over the lease term. For finance leases, we recognize interest expense on the lease liability and amortization expense on the right-of-use asset, generally resulting in higher total expense in the earlier periods of the lease term.
Derivative Instruments and Hedging Activities
We record all derivatives on our consolidated balance sheets at fair value. The accounting for changes in the fair value of derivatives depends on whether we have elected to designate a derivative in a hedging relationship and have satisfied the criteria necessary to apply hedge accounting under GAAP. Derivatives designated and qualifying as a hedge of the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. Derivatives designated and qualifying as a hedge of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Hedge accounting generally provides for the matching of the timing of gain or loss recognition on the hedging instrument with the recognition of the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk in a fair value hedge or the earnings effect of the hedged forecasted transactions in a cash flow hedge. We regularly enter into derivative contracts that are intended to economically hedge certain of our risks, even though the transactions may not qualify for, or we may not elect to pursue, hedge accounting. In such cases, changes in the fair value of the derivatives are recorded in earnings. We classify cash flows related to purchases and early terminations of derivatives that serve as economic hedges as investing activities in our consolidated statements of cash flows.
Generally, our derivatives are subject to master netting arrangements, though we elect to present all derivative assets and liabilities on a gross basis within our consolidated balance sheets.
Revenue Recognition
Interest Income
Interest income on performing loans and financial instruments is accrued based on the outstanding principal amount and contractual terms of the instrument. For loans where we do not elect the fair value option, origination fees and direct loan origination costs are also recognized in interest income over the loan term as a yield adjustment using the effective interest method. When we elect the fair value option, origination fees and direct loan costs are recorded directly in income and are not deferred. Discounts or premiums associated with the purchase of non-performing loans and investment securities are amortized or accreted into interest income as a yield adjustment on the effective interest method, based on expected cash flows through the expected maturity date of the investment. On at least a quarterly basis, we review and, if appropriate, make adjustments to our cash flow projections.
We cease accruing interest on non-performing loans at the earlier of (i) the loan becoming significantly past due or (ii) management concluding that a full recovery of all interest and principal is doubtful. Interest income on non-accrual loans in which management expects a full recovery of the loan’s outstanding principal balance is only recognized when received in cash. If full recovery of principal is doubtful or if collection of interest is less than probable, the cost recovery method is applied whereby any cash received is applied to the outstanding principal balance of the loan. A non-accrual loan is returned to accrual status at such time as the loan becomes contractually current and management believes all future principal and interest will be received according to the contractual loan terms.
Loans are reported as past due when either interest or principal has been in default for a period of 90 days or more, unless the asset is both (i) well secured and (ii) in the process of collection or modification to restore it to current status.
For loans acquired with deteriorated credit quality, interest income is only recognized to the extent that our estimate of undiscounted expected principal and interest exceeds our investment in the loan. Such excess, if any, is recognized as interest income on a level-yield basis over the life of the loan.
Upon the sale of loans or securities which are not accounted for pursuant to the fair value option, the excess (or deficiency) of net proceeds over the net carrying value of such loans or securities is recognized as a realized gain (loss).
Servicing Fees
We typically seek to be the special servicer on CMBS transactions in which we invest. When we are appointed to serve in this capacity, we earn special servicing fees from the related activities performed, which consist primarily of overseeing the workout of under-performing and non-performing loans underlying the CMBS transactions. These fees are recognized in income in the period in which the services are performed and the revenue recognition criteria have been met.
Rental Income
Rental income is recognized when earned from tenants. For leases that provide rent concessions or fixed escalations over the lease term, rental income is recognized on a straight-line basis over the noncancelable term of the lease. In net lease arrangements, costs reimbursable from tenants are recognized in rental income in the period in which the related expenses are incurred as we are generally the primary obligor with respect to purchasing goods and services for property operations. In instances where the tenant is responsible for property maintenance and repairs and contracts and settles such costs directly with third party service providers, we do not reflect those expenses in our consolidated statement of operations as the tenant is the primary obligor.
The majority of our leases are accounted for as operating leases. Under this method, leases that have fixed and determinable rent increases are recognized on a straight-line basis over the lease term. Any rental revenue contingent upon our tenant’s sales, or percentage rent, is recognized only after our tenant exceeds the sales threshold. Rental increases based upon changes in the consumer price indices are recognized only after the changes in the indexes have occurred and are then applied according to the lease agreements. Under triple net leases, taxes and operating expenses paid directly by our tenants are recorded on a net basis.
We assess the probability of collecting substantially all of the lease payments to which we are entitled under the original lease contract as required under ASC 842, Leases. We assess the collectability of our future lease payments based on an analysis of creditworthiness, economic trends and other facts and circumstances related to the applicable tenants. If we conclude the collection of substantially all of lease payments under a lease is less than probable, rental revenue recognized for that lease is limited to cash received going forward. Any existing operating lease receivables, including those related to straight-line rental revenue, are written off as an adjustment to rental revenue, and no further operating lease receivables are recorded for that lease until such future determination is made that substantially all lease payments under that lease are now considered probable. If we subsequently conclude that the collection of substantially all lease payments under a lease is probable, a reversal of lease receivables previously written off is recognized.
Securitizations, Sales and Financing Arrangements
We periodically sell our financial assets, such as commercial mortgage loans, residential loans, CMBS, RMBS and other assets. In connection with these transactions, we may retain or acquire senior or subordinated interests in the related assets. Gains and losses on such transactions are recognized in accordance with ASC 860, Transfers and Servicing, which is based on a financial components approach that focuses on control. Under this approach, after a transfer of financial assets that meets the criteria for treatment as a sale—legal isolation, ability of transferee to pledge or exchange the transferred assets without constraint, and transferred control—an entity recognizes the financial assets it retains and any liabilities it has incurred, derecognizes the financial assets it has sold, and derecognizes liabilities when extinguished. We determine the gain or loss on sale of the assets by allocating the carrying value of the sold asset between the sold asset and the interests retained based on their relative fair values, as applicable. The gain or loss on sale is the difference between the cash proceeds from the sale and the amount allocated to the sold asset. If the sold asset is being accounted for pursuant to the fair value option, there is no gain or loss.

Deferred Financing Costs
Costs incurred in connection with debt issuance are capitalized and amortized to interest expense over the terms of the respective debt agreements. Such costs are presented as a direct deduction from the carrying value of the related debt liability.

Acquisition and Investment Pursuit Costs
Costs incurred in connection with acquisitions of investments, loans and businesses, as well as in pursuing unsuccessful acquisitions and investments, are recorded within other expense in our consolidated statements of operations when incurred. Costs incurred in connection with acquisitions of real estate not accounted for as business combinations are capitalized within the purchase price. These costs reflect services performed by third parties and principally include due diligence and legal services.

Share‑Based Payments
The fair value of the restricted stock awards (“RSAs”) or restricted stock units (“RSUs”) granted is recorded as expense on a straight‑line basis over the vesting period for the award, with an offsetting increase in stockholders’ equity. The fair value is determined based upon the stock price on the grant date. The Company recognizes compensation expense related to
its Employee Stock Purchase Program (“ESPP”) based on the estimated fair value of the discounted purchase options granted to the participants as of the beginning of each quarterly offering period determined using the Black-Scholes option pricing model.

Foreign Currency Translation

Our assets and liabilities denominated in foreign currencies are translated into U.S. dollars using foreign currency exchange rates at the end of the reporting period. Income and expenses are translated at the average exchange rates for each reporting period. The effects of translating the assets, liabilities and income of our foreign investments held by entities with a U.S. dollar functional currency are included in foreign currency gain (loss) in the consolidated statements of operations. Realized foreign currency gains and losses and changes in the value of foreign currency denominated monetary assets and liabilities are included in the determination of net income and are reported as foreign currency gain (loss) in our consolidated statements of operations.

Income Taxes
The Company has elected to be taxed as a REIT under the Code. The Company is subject to federal income taxation at corporate rates on its REIT taxable income, however, the Company is allowed a deduction for the amount of dividends paid to its stockholders in arriving at its REIT taxable income. As a result, distributed net income of the Company is subjected to taxation at the stockholder level only. The Company intends to continue operating in a manner that will permit it to maintain its qualification as a REIT for tax purposes.
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company evaluates the realizability of its deferred tax assets and recognizes a valuation allowance if, based on the available evidence, both positive and negative, it is more likely than not that some portion or all of its deferred tax assets will not be realized. When evaluating the realizability of its deferred tax assets, the Company considers, among other matters, estimates of expected future taxable income, nature of current and cumulative losses, existing and projected book/tax differences, tax planning strategies available, and the general and industry specific economic outlook. This realizability analysis is inherently subjective, as it requires the Company to forecast its business and general economic environment in future periods.

We recognize tax positions in the financial statements only when it is more likely than not that, based on the technical merits of the tax position, the position will be sustained upon examination by the relevant taxing authority. A tax position is measured at the largest amount of benefit that will more likely than not be realized upon settlement. If, as a result of new events or information, a recognized tax position no longer is considered more likely than not to be sustained upon examination, a liability is established for the unrecognized benefit with a corresponding charge to income tax expense in our consolidated statement of operations. We report interest and penalties, if any, related to income tax matters as a component of income tax expense.
Earnings Per Share
We present both basic and diluted earnings per share (“EPS”) amounts in our financial statements. Basic EPS excludes dilution and is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding for the period. Diluted EPS reflects the maximum potential dilution that could occur from (i) our share-based compensation, consisting of unvested RSAs and RSUs and any outstanding discounted share purchase options under the ESPP, (ii) shares contingently issuable to our Manager, (iii) the conversion options associated with our Convertible Notes (see Notes 12 and 19) and (iv) non-controlling interests that are redeemable with our common stock (see Note 18). Potential dilutive shares are excluded from the calculation if they have an anti-dilutive effect in the period.

Nearly all of the Company’s unvested RSUs and RSAs contain rights to receive non-forfeitable dividends and thus are participating securities. In addition, the non-controlling interests that are redeemable with our common stock are considered participating securities because they earn a preferred return indexed to the dividend rate on our common stock (see Note 18). Due to the existence of these participating securities, the two-class method of computing EPS is required, unless another method is determined to be more dilutive. Under the two-class method, undistributed earnings are reallocated between shares of common stock and participating securities. For the years ended December 31, 2025, 2024 and 2023, the two-class method resulted in the most dilutive EPS calculation.
Concentration of Credit Risk
Financial instruments that potentially subject us to concentrations of credit risk consist primarily of cash investments, CMBS, RMBS, loan investments and interest receivable. We may place cash investments in excess of insured amounts with high quality financial institutions. We perform an ongoing analysis of credit risk concentrations in our investment portfolio by evaluating exposure to various counterparties, markets, underlying property types, contract terms, tenant mix and other credit metrics.
Use of Estimates
The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting periods. The most significant and subjective estimate that we make is the projection of cash flows we expect to receive on our investments, which has a significant impact on the amount of income that we record and/or disclose. In addition, the fair value of assets and liabilities that are estimated using a discounted cash flows method is significantly impacted by the rates at which we estimate market participants would discount the expected cash flows. Amounts ultimately realized from our investments may vary significantly from the fair values presented.
We believe the estimates and assumptions underlying our consolidated financial statements are reasonable and supportable based on the information available as of December 31, 2025. Actual results may ultimately differ from those estimates.
Recent Accounting Developments
On November 4, 2024, the FASB issued ASU 2024-03, Income Statement... (Subtopic 220-40) - Disaggregation of Income Statement Expenses, which requires disaggregation of certain expense captions into specified categories in disclosures within the footnotes to the financial statements. This ASU is effective for our fiscal year ending December 31, 2027 and interim quarters beginning in 2028, with early adoption permitted. It may be applied either prospectively to reporting periods after the ASU’s effective date or retrospectively to all prior periods presented. This ASU will only affect footnote disclosures and will not change the expense captions the Company presents on its consolidated statements of operations.
On November 12, 2025, the FASB issued ASU 2025-08, Financial Instruments—Credit Losses (Topic 326): Purchased Loans, which eliminates the distinction between purchased credit-deteriorated and non-credit-deteriorated loans and expands the use of the gross-up approach for substantially all purchased financial assets. The ASU removes the requirement to recognize a day-one credit loss provision for most acquired loans and clarifies the subsequent measurement and interest income recognition for purchased financial assets. This ASU is effective for our fiscal year ending December 31, 2027, including interim periods within that year, with early adoption permitted. The guidance is to be applied prospectively to loans acquired on or after the adoption date, so will have no immediate effect on the Company's financial position or results of operation upon adoption.
v3.25.4
Acquisitions and Divestitures
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Acquisitions and Divestitures Acquisitions and Divestitures
Acquisitions

Property Segment - Fundamental

On July 23, 2025, we acquired Fundamental Income Properties, LLC (“Fundamental”) by way of merger. The purchase price totaled $2.2 billion, inclusive of $1.3 billion of indebtedness assumed. At acquisition, Fundamental owned 468 properties, spanning 12.3 million square feet across 44 states, 59 industries and 90 tenants. The properties, which consist of retail, industrial and service facilities, are leased under 103 individual and master net operating lease agreements with a 17.1 year weighted-average lease base term.

The merger qualified as an asset acquisition based on the provisions of ASC 805. The total purchase price, including capitalized transaction costs and fair value of indebtedness assumed (see Note 21), was allocated to the assets acquired based on their relative fair values determined by a third party appraisal, as follows: properties of $1.8 billion, in-place lease intangible assets of $307.4 million, favorable lease intangible assets of $71.6 million and unfavorable lease liabilities of $32.9 million. Debt assumed included $878.3 million of ABS financing and $400.6 million of revolving secured financing. Refer to Note 11 for further discussion.

Investing and Servicing Segment Property Portfolio (“REIS Equity Portfolio”)

During the year ended December 31, 2024, we acquired an operating property from a CMBS trust that we consolidate as a VIE for a purchase price of $7.7 million. When properties are acquired from CMBS trusts that are consolidated as VIEs on our balance sheet, the acquisitions are reflected as repayment of debt of consolidated VIEs in our consolidated statements of cash flows.

During the years ended December 31, 2025, 2024 and 2023, we had no other significant acquisitions of properties or businesses other than properties acquired through foreclosure or obtaining equity control as discussed in Note 5 and additional properties subsequently acquired by Fundamental as discussed in Note 7.

Divestitures

Property Segment - Woodstar Fund Asset

During the year ended December 31, 2025, we sold one of the 59 properties that comprise the Woodstar Fund. This property was a 264-unit multifamily affordable housing community that we sold at our fair value basis of $56.4 million.

Commercial and Residential Lending Segment

During the year ended December 31, 2025, we sold an office building in Texas for $60.0 million, which had been acquired via equity control of the related mezzanine borrower entity in May 2022. In 2023, we recorded a $30.1 million impairment on the property. Upon sale, we recognized a net gain of $4.1 million in our consolidated statements of operations, representing: (i) forgiveness of debt totaling $23.5 million, which is reflected as gain on extinguishment of debt, offset by (ii) the excess of our carrying value over sales proceeds of $19.4 million, which is reflected within gain on sale of investments and other assets in our consolidated statement of operations.

During the year ended December 31, 2025, we sold an equity interest originally obtained in connection with a 2013 loan origination for gross proceeds of $70.0 million and recognized a gain of $51.4 million. See Note 9 for further discussion.

During the year ended December 31, 2025, we sold a unit in a residential conversion project in New York for $5.4 million. During the year ended December 31, 2024, we sold three units in that residential conversion project for $12.1 million. During the year ended December 31, 2023, we sold four units in that residential conversion project for $12.1 million. In connection with these sales, there was no gain or loss recognized in our consolidated statements of operations.
Investing and Servicing Segment Property Portfolio

During the year ended December 31, 2025, we sold two operating properties for $36.3 million. In connection with these sales, we recognized a total gain of $10.1 million within gain on sale of investments and other assets in our consolidated statement of operations. During the year ended December 31, 2024, we sold an operating property for $18.2 million. In connection with this sale, we recognized a gain of $8.3 million within gain on sale of investments and other assets in our consolidated statement of operations, of which $2.5 million was attributable to non-controlling interests. During the year ended December 31, 2023, we sold four operating properties, including a controlling financial interest in a subsidiary for $63.7 million. We recognized a total gain of $25.6 million within gain on sale of investments and other assets in our consolidated statement of operations, of which $10.2 million related to the deconsolidation of the subsidiary.

Property Segment Master Lease Portfolio

On February 29, 2024, we sold the 16 retail properties which comprised our Property Segment’s Master Lease Portfolio for a gross sale price of $387.1 million. In connection with the sale, the purchaser assumed the related mortgage debt of $194.9 million, which resulted in net proceeds of $188.0 million after selling costs. We recognized a gain of $92.0 million, which is included within gain on sale of investments and other assets in our consolidated statement of operations for the year ended December 31, 2024, and a $1.2 million loss on extinguishment of debt. Pretax income attributable to the Master Lease Portfolio prior to its sale was $3.3 million and $11.7 million during the years ended December 31, 2024 and 2023, respectively.
v3.25.4
Restricted Cash
12 Months Ended
Dec. 31, 2025
Cash and Cash Equivalents [Abstract]  
Restricted Cash Restricted Cash
A summary of our restricted cash as of December 31, 2025 and 2024 is as follows (amounts in thousands):

As of December 31,
2025
2024
Cash collateral for derivative financial instruments$67,082$79,974
Cash restricted by lenders
39,32325,332
Funds held on behalf of borrowers and tenants68,46169,920
Other restricted cash301938
$175,167$176,164
v3.25.4
Loans
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Loans Loans
Our loans held-for-investment are accounted for at amortized cost and our loans held-for-sale are accounted for at the lower of cost or fair value, unless we have elected the fair value option for either. The following tables summarize our investments in mortgages and loans as of December 31, 2025 and 2024 (dollars in thousands):
December 31, 2025Carrying
Value
Face
Amount
Weighted
Average
Coupon (1)
Weighted
Average Life
(“WAL”)
(years)(2)
Loans held-for-investment:
Commercial loans:
First mortgages (3)$16,086,585 $16,148,916 7.0 %2.7
Subordinated mortgages (4)15,683 15,290 11.1 %0.1
Mezzanine loans (3)311,175 313,619 10.8 %2.8
Other51,255 51,688 9.1 %2.6
Total commercial loans16,464,698 16,529,513 
Infrastructure first priority loans 2,838,856 2,890,373 7.4 %5.1
Total loans held-for-investment19,303,554 19,419,886 
Loans held-for-sale:
Residential, fair value option
2,278,067 2,455,552 4.4 %N/A(5)
Commercial, fair value option 45,476 47,300 6.4 %8.5
Total loans held-for-sale2,323,543 2,502,852 
Total gross loans21,627,097 $21,922,738 
Credit loss allowances:
Commercial loans held-for-investment(426,365)
Infrastructure loans held-for-investment(14,477)
Total allowances(440,842)
Total net loans$21,186,255 
December 31, 2024
Loans held-for-investment:
Commercial loans:
First mortgages (3)$12,931,333 $12,955,038 7.9 %2.4
Subordinated mortgages (4)31,247 31,000 14.3 %1.4
Mezzanine loans (3)323,041 324,021 11.1 %1.7
Other46,255 46,688 13.2 %3.8
Total commercial loans13,331,876 13,356,747 
Infrastructure first priority loans 2,553,432 2,594,267 8.3 %4.4
Total loans held-for-investment15,885,308 15,951,014 
Loans held-for-sale:
Residential, fair value option
2,394,624 2,694,959 4.5 %N/A(5)
Commercial, fair value option121,384 125,695 7.0 %7.3
Total loans held-for-sale2,516,008 2,820,654 
Total gross loans18,401,316 $18,771,668 
Credit loss allowances:
Commercial loans held-for-investment(436,812)
Infrastructure loans held-for-investment(11,483)
Total allowances(448,295)
Total net loans$17,953,021 
______________________________________________________________________________________________________________________
(1)Calculated using applicable index rates as of December 31, 2025 and 2024 for variable rate loans and excludes loans for which interest income is not recognized.
(2)Represents the WAL of each respective group of loans, excluding loans for which interest income is not recognized, as of the respective balance sheet date. For commercial loans held-for-investment, the WAL is calculated assuming all extension options are exercised by the borrower, although our loans may be repaid prior to such date. For infrastructure loans, the WAL is calculated using the amounts and timing of future principal payments, as projected at origination or acquisition of each loan.
(3)First mortgages include first mortgage loans and any contiguous mezzanine loan components because as a whole, the expected credit quality of these loans is more similar to that of a first mortgage loan. The application of this methodology resulted in mezzanine loans with carrying values of $1.3 billion and $0.9 billion being classified as first mortgages as of December 31, 2025 and 2024, respectively.
(4)Subordinated mortgages include B-Notes and junior participation in first mortgages where we do not own the senior A-Note or senior participation. If we own both the A-Note and B-Note, we categorize the loan as a first mortgage loan.
(5)Residential loans have a weighted average remaining contractual life of 25.8 years and 26.8 years as of December 31, 2025 and 2024, respectively.
As of December 31, 2025, our variable rate loans held-for-investment, excluding loans for which interest income is not recognized, were as follows (dollars in thousands):
December 31, 2025Carrying
Value
Weighted-average
Spread Above Index
Commercial loans$15,226,555 3.4 %
Infrastructure loans2,838,856 3.6 %
Total variable rate loans held-for-investment$18,065,411 3.4 %
Credit Loss Allowances
As discussed in Note 2, we do not have a history of realized credit losses on our HFI loans and HTM securities, so we have subscribed to third party database services to provide us with industry losses for both commercial real estate and infrastructure loans. Using these losses as a benchmark, we determine expected credit losses for our loans and securities on a collective basis within our commercial real estate and infrastructure portfolios.
For our commercial loans, we utilize a loan loss model that is widely used among banks and commercial mortgage REITs and is marketed by a leading CMBS data analytics provider. It employs logistic regression to forecast expected losses at the loan level based on a commercial real estate loan securitization database that contains activity dating back to 1998. We provide specific loan-level inputs which include loan-to-stabilized-value (“LTV”) and debt service coverage ratio (DSCR) metrics, as well as principal balances, property type, location, coupon, origination year, term, subordination, expected repayment dates and future fundings. We also select from a group of independent five-year macroeconomic forecasts included in the model that are updated regularly based on current economic trends. We categorize the results by LTV range, which we consider the most significant indicator of credit quality for our commercial loans, as set forth in the credit quality indicator table below. A lower LTV ratio typically indicates a lower credit loss risk.

The macroeconomic forecasts do not differentiate among property types or asset classes. Instead, these forecasts reference general macroeconomic conditions (i.e. Gross Domestic Product, employment and interest rates) which apply broadly across all assets. For instance, the office sector has been adversely affected by the increase in remote working arrangements, the retail sector has been adversely affected by electronic commerce and the multifamily sector has been strained by sustained higher interest rates. The broad macroeconomic forecasts do not account for such differentiation. Accordingly, we have selected more adverse macroeconomic recovery forecasts for these property types than others in determining our credit loss allowance. We have also selected more adverse macroeconomic recovery forecasts for those loans containing higher risk ratings.
For our infrastructure loans, we utilize a database of historical infrastructure loan performance that is shared among a consortium of banks and other lenders and compiled by a major bond credit rating agency. The database is representative of industry-wide project finance activity dating back to 1983. We derive historical loss rates from the database filtered by industry, sub-industry, term and construction status for each of our infrastructure loans. Those historical loss rates reflect global economic cycles over a long period of time as well as average recovery rates. We categorize the results principally between the power and oil and gas industries, which we consider the most significant indicator of credit quality for our infrastructure loans, as set forth in the credit quality indicator table below.
As discussed in Note 2, we use a discounted cash flow or collateral value approach, rather than the collective pool approach described above, to determine credit loss allowances for any credit deteriorated loans.
The significant credit quality indicators for our loans measured at amortized cost, which excludes loans held-for-sale, were as follows as of December 31, 2025 (dollars in thousands):
Term Loans
Amortized Cost Basis by Origination Year
Total
Amortized
Cost Basis
Credit
Loss
Allowance
As of December 31, 202520252024202320222021Prior
Commercial loans:
Credit quality indicator:
LTV < 60%$1,451,764 $313,145 $366,195 $778,968 $372,722 $386,450 $3,669,244 $3,076 
LTV 60% - 70%2,549,701 293,835 447,568 1,699,336 1,708,043 332,383 7,030,866 21,581 
LTV > 70%752,167 433,138 207,100 930,497 1,964,030 1,335,917 5,622,849 349,446 
Credit deteriorated— — — 90,735 — 41,454 132,189 52,262 
Defeased and other5,000 — 4,550 — — — 9,550 — 
Total commercial$4,758,632 $1,040,118 $1,025,413 $3,499,536 $4,044,795 $2,096,204 $16,464,698 $426,365 
Infrastructure loans:
Credit quality indicator:
Power$1,150,766 $314,051 $108,363 $46,095 $23,326 $33,628 $1,676,229 $7,672 
Oil and gas730,659 235,374 155,249 — — 41,345 1,162,627 6,805 
Total infrastructure$1,881,425 $549,425 $263,612 $46,095 $23,326 $74,973 $2,838,856 $14,477 
Loans held-for-sale2,323,543 — 
Total gross loans$21,627,097 $440,842 


Non-Credit Deteriorated Loans

As of December 31, 2025, we had three commercial loans with a combined amortized cost basis of $628.5 million along with $72.6 million of residential loans that were 90 days or greater past due. All of these loans were on nonaccrual as of December 31, 2025, except for a commercial loan with an amortized cost basis of $269.0 million, for which we acquired the remaining senior mortgage interest in this loan from a third party lender subsequent to year end. We also had five commercial loans with a combined amortized cost basis of $535.6 million on nonaccrual that were not 90 days or greater past due as of December 31, 2025. None of these loans were considered credit deteriorated. As of December 31, 2024, we had a total of $1.0 billion of non-credit deteriorated loans on nonaccrual. During the year ended December 31, 2025, commercial loans placed on nonaccrual totaled $179.0 million and resolutions totaled $238.0 million.
Credit Deteriorated Loans
As of December 31, 2025, we had three loans with a combined amortized cost basis of $132.1 million which were deemed credit deteriorated and are on nonaccrual under the cost recovery method: (i) a $90.7 million commercial first mortgage loan on a multifamily property in Phoenix placed on nonaccrual during 2025, for which we assigned a $19.7 million specific credit loss allowance (based on a third party appraisal). The loan was deemed credit deteriorated as the sponsor was unable to fund required debt service shortfalls and capital expenditures and was foreclosed subsequent to year end; (ii) a $36.5 million commercial mezzanine loan on an office portfolio in Ireland placed on nonaccrual during 2025, for which we assigned a $27.6 million specific credit loss allowance, based on a third party purchase of a portion of the mezzanine loan (see Note 17). The loan was deemed credit deteriorated based on the terms of a modification whereby the sponsor will not fund future debt service shortfalls or capital expenditures; and (iii) a $4.9 million commercial subordinated loan secured by a department store in Chicago which was deemed credit deteriorated and was fully reserved in prior years.
Foreclosure and Equity Control
During the year ended December 31, 2025, we foreclosed on or otherwise obtained control over the following loan collateral:
In June 2025, we obtained a deed in lieu of foreclosure on a first mortgage and mezzanine loan on a life science property in Boston, Massachusetts, which resulted in our obtaining physical possession of the underlying collateral. The net carrying value of our loan related to this property (including previously accrued interest) totaled $55.7 million, net of a specific credit loss allowance of $17.2 million provided during the three months ended June 30, 2025 in accordance with a valuation provided by a third party appraisal. In connection with the foreclosure, we recorded properties of $55.7 million in accordance
with the asset acquisition provisions of ASC 805. This loan was placed on nonaccrual during the year ended December 31, 2025.

In May 2025, we obtained control over the pledged equity interests of a mezzanine borrower entity related to a multifamily property in Windermere, Florida, which resulted in our consolidating the mezzanine borrower entity including the underlying property collateral. The net carrying value of our loans related to this property totaled $83.9 million and consisted of first mortgage and mezzanine loans. In connection with the consolidation of the mezzanine borrower entity, we recorded properties of $83.9 million in accordance with the asset acquisition provisions of ASC 805. This loan was placed on nonaccrual during the year ended December 31, 2024.
In February 2025, we foreclosed on a first mortgage and mezzanine loan on a multifamily property in Conyers, Georgia. The net carrying value of our loan related to this property (including previously accrued interest) totaled $45.0 million. In connection with the foreclosure, we recorded properties of $45.0 million in accordance with the asset acquisition provisions of ASC 805. This loan was placed on nonaccrual during the year ended December 31, 2024.

Loan Modifications
We may amend or modify a loan based on its specific facts and circumstances. The modified terms and subsequent performance of the modified loans are considered in the determination of our general and specific CECL reserves. During the years ended December 31, 2025, 2024 and 2023, we made modifications to the commercial loans summarized below, which are disclosable under ASU 2022-02, Troubled Debt Restructurings and Vintage Disclosures.
During the year ended December 31, 2025, we entered into a modification of a credit deteriorated commercial loan that required disclosure pursuant to ASU 2022-02. The loan was deemed credit deteriorated and placed on nonaccrual during 2025 (see related discussion above) and had an amortized cost basis of $33.2 million, representing 0.2% of our commercial loans as of December 31, 2025. We granted an other-than-insignificant payment delay in the form of an initial maturity term extension of 50 months with a one-year extension option, and eliminated the EURIBOR + 7.0% interest rate, making the existing loan non-interest bearing. We also provided an additional mezzanine loan tranche to fund capital expenditures with a total commitment of €25.6 million ($30.1 million) and a fixed interest rate of 15.0% (unfunded as of December 31, 2025). We additionally advanced $3.3 million in a related party transaction which is discussed further in Note 17.
During the year ended December 31, 2024, we entered into modifications of nine commercial loans that required disclosure pursuant to ASU 2022-02. They had a combined amortized cost basis of $1.5 billion, representing 11% of our commercial loans as of December 31, 2024. Six of these loans were collateralized by office assets and two were collateralized by mixed-use assets. We also modified a related party loan which is discussed further in Note 17.
For two loans with an aggregate amortized cost basis of $358.7 million and an unfunded commitment of $6.3 million as of December 31, 2024, we granted other-than-insignificant payment delays in the form of initial maturity term extensions for a weighted average of 30 months. We also provided additional commitments, one in the form of a mezzanine loan ($98.2 million, of which $76.6 million was unfunded as of December 31, 2024), and the other in the form of preferred equity ($30.0 million, of which $21.8 million was unfunded as of December 31, 2024).
For seven loans with an aggregate amortized cost basis of $1.1 billion and unfunded commitments of $42.6 million as of December 31, 2024, we granted a combination of other-than-insignificant payment delays in the form of initial maturity term extensions for a weighted average of 21 months, as well as deferral of a portion of interest due under one of the loans, and interest rate reductions with a weighted average of 2.36%. For certain of these loans, the interest rate reduction is partially or fully recovered in a new exit fee. In connection with four of the above loan modifications, we also provided a total of $31.5 million of preferred equity commitments (of which $29.3 million was unfunded as of December 31, 2024) and an $18.2 million junior mezzanine loan commitment (of which $8.8 million was unfunded as of December 31, 2024).
During the year ended December 31, 2023, we entered into modifications of three commercial loans that required disclosure pursuant to ASC 2022-02. They had a combined amortized cost basis of $337.6 million, representing 2% of our commercial loans as of December 31, 2023. For a $197.2 million first mortgage loan on an office park, we granted a 19-month term extension and provided a $25.1 million preferred equity commitment (of which $15.5 million was unfunded as of December 31, 2023). For a $95.5 million first mortgage loan on an office campus, the interest rate was reduced to a fixed rate of 6.00% (the reduction was partially recaptured in a new exit fee), with the borrower contributing $2.5 million. For a $44.9 million first mortgage loan on a multifamily property, the interest rate was reduced by 50 bps, and the loan was ultimately foreclosed in November 2024.
Performance of Previously Modified Loans:
Loans with modifications disclosed above were performing during the period up to twelve months since their respective modifications, except for the first mortgage loan on a multifamily property in Arizona which was foreclosed in November 2024, as mentioned above.
Other Modifications:
In connection with the loan modifications disclosed above for the year ended December 31, 2024, we restructured a $277.0 million first mortgage and mezzanine loan on a college and office condominium in Brooklyn, New York into separate loans: (i) $152.3 million for the component fully leased to a college with a 27-year remaining lease term, and (ii) $124.7 million for the vacant office component.
During the year ended December 31, 2025, in connection with the execution of a new lease, we further restructured the vacant office loan into two separate loans with extended maturities, increased interest rates and an overall increased funding commitment. The loan had an amortized cost basis of $139.6 million with an unfunded commitment of $8.8 million prior to this modification. After the modification, there are two separate loans: (i) $102.5 million (including a $53.5 million unfunded commitment) for the component fully leased to a charter school, and (ii) $99.4 million (including a $1.2 million unfunded commitment) for the vacant office component. The loan for the fully leased component was extended by 3.6 years (with two one-year extension options) and the loan on the remaining vacant space component was extended by 13 months, pending further modification upon execution of a final new lease that will bring occupancy to 100%.
While not required to be disclosed pursuant to ASU 2022-02 because the financial difficulty criteria is not met, we modified 4 and 12 loans during the years ended December 31, 2025 and 2024, respectively, by reducing the interest rate spread on the loans, with such reductions partially or fully recoverable by new exit fees. The amortized cost basis of these loans totaled $299.8 million and $784.9 million, respectively. Four of the loans modified in 2024 with a total amortized cost basis of $303.0 million as of December 31, 2025 had further spread reductions in 2025. In each case, the borrowers contributed additional equity in order to receive the modifications. There were no such modifications made during the year ended December 31, 2023.
Credit Loss Allowance Activity
The following tables present the activity in our credit loss allowance for funded loans and unfunded commitments (amounts in thousands):
Funded Commitments Credit Loss Allowance
Loans Held-for-Investment
Total Funded Loans
CommercialInfrastructure
Credit loss allowance at December 31, 2022
$88,801 $10,612 $99,413 
Credit loss provision, net
222,266 10,446 232,712 
Charge-offs (1)
(12,292)(10,794)(23,086)
Credit loss allowance at December 31, 2023
298,775 10,264 309,039 
Credit loss provision, net
162,724 1,219 163,943 
Charge-offs (2)
(24,687)— (24,687)
Credit loss allowance at December 31, 2024
436,812 11,483 448,295 
Credit loss provision, net6,752 2,994 9,746 
Charge-offs (3)
(17,225)— (17,225)
Foreign currency
26 — 26 
Credit loss allowance at December 31, 2025
$426,365 $14,477 $440,842 
______________________________________________________________________________________________________________________
(1)Represents the net charge-off of (i) a $12.3 million credit loss allowance related to the portion of a credit deteriorated commercial mortgage loan on an office and retail complex in Arizona deemed uncollectible and (ii) a $10.8 million credit loss allowance related to the portion of a credit deteriorated infrastructure loan participation collateralized by a first priority lien on two natural gas fired power plants near Chicago, which was deemed uncollectible due to a third party’s then nearly completed acquisition of the power plants. Such loans were originated in 2015 and 2017, respectively, with the infrastructure loan acquired as part of the Infrastructure Lending Segment acquisition in 2018.
(2)Represents the charge-offs of (i) a $14.9 million specific credit loss allowance related to a first mortgage loan on a multifamily property in Arizona and (ii) a $9.8 million specific credit loss allowance related to a senior mortgage loan on a vacant office building in Washington, D.C. The loans were originated in 2022 and 2021, respectively, and foreclosed in November 2024 and May 2024, respectively.
(3)Represents the charge-off of a $17.2 million specific credit loss allowance that was established during the year ended December 31, 2025 related to a first mortgage and mezzanine loan on a life science property in Boston, Massachusetts. The loan was originated in December 2021 and foreclosed in June 2025.

Unfunded Commitments Credit Loss Allowance (1)
Loans Held-for-InvestmentHTM Preferred
CommercialInfrastructure
Interests (2)
CMBS (2)
Total
Credit loss allowance at December 31, 2022
$9,749 $72 $— $52 $9,873 
Credit loss (reversal) provision, net
(1,007)492 1,548 22 1,055 
Credit loss allowance at December 31, 2023
8,742 564 1,548 74 10,928 
Credit loss provision (reversal), net
7,788 386 12,470 (53)20,591 
Credit loss allowance at December 31, 2024
16,530 950 14,018 21 31,519 
Credit loss (reversal) provision, net
(3,120)404 (547)(19)(3,282)
Credit loss allowance at December 31, 2025
$13,410 $1,354 $13,471 $$28,237 
Memo: Unfunded commitments as of December 31, 2025 (3)
$1,478,675 $164,604 $64,372 $16,121 $1,723,772 
______________________________________________________________________________________________________________________
(1)Included in accounts payable, accrued expenses and other liabilities in our consolidated balance sheets.
(2)See Note 6 for further details.
(3)Represents amounts expected to be funded (see Note 23).
Loan Portfolio Activity
The activity in our loan portfolio was as follows (amounts in thousands):
Held-for-Investment Loans
Year Ended December 31, 2025
CommercialInfrastructureResidentialHeld-for-Sale LoansTotal Loans
Balance at December 31, 2024$12,895,064 $2,541,949 $— $2,516,008 $17,953,021 
Acquisitions/originations/additional funding5,555,371 2,232,039 — 1,147,227 8,934,637 
Capitalized interest (1)110,063 — — — 110,063 
Basis of loans sold (2)(230,267)— — (1,285,302)(1,515,569)
Loan maturities/principal repayments(2,518,619)(1,980,970)— (224,490)(4,724,079)
Discount accretion/premium amortization30,814 31,537 — — 62,351 
Changes in fair value— — — 184,440 184,440 
Foreign currency translation gain, net
384,862 2,818 — — 387,680 
Credit loss provision, net
(6,752)(2,994)— — (9,746)
Loan foreclosures
(182,203)— — (14,340)(196,543)(3)
Balance at December 31, 2025$16,038,333 $2,824,379 $— $2,323,543 $21,186,255 
Held-for-Investment Loans
Year Ended December 31, 2024
CommercialInfrastructureResidentialHeld-for-Sale LoansTotal Loans
Balance at December 31, 2023$15,078,589 $2,495,660 $— $2,645,637 $20,219,886 
Acquisitions/originations/additional funding1,721,307 1,324,544 — 1,736,065 4,781,916 
Capitalized interest (1)95,093 — — — 95,093 
Basis of loans sold (2)(39,774)— — (1,775,155)(1,814,929)
Loan maturities/principal repayments(3,301,358)(1,249,813)— (210,884)(4,762,055)
Discount accretion/premium amortization41,398 22,377 — — 63,775 
Changes in fair value— — — 75,880 75,880 
Foreign currency translation gain, net
(189,019)(906)— — (189,925)
Credit loss provision, net
(162,724)(1,219)— (1,546)(165,489)
Loan foreclosures
(348,448)— — (2,683)(351,131)(4)
Transfer to/from other asset/liability classifications or between segments
— (48,694)— 48,694 — 
Balance at December 31, 2024$12,895,064 $2,541,949 $— $2,516,008 $17,953,021 

Held-for-Investment Loans
Year Ended December 31, 2023
Commercial InfrastructureResidentialHeld-for-Sale LoansTotal Loans
Balance at December 31, 2022
$16,048,507 $2,352,932$$2,784,594$21,186,033 
Acquisitions/originations/additional funding
1,713,979  1,002,908 — 757,3553,474,242 
Capitalized interest (1)
125,057  518 — 172125,747 
Basis of loans sold (2)
(53,000) — — (813,104)(866,104)
Loan maturities/principal repayments
(2,596,738) (864,549)— (185,884)(3,647,171)
Discount accretion/premium amortization
53,418  13,694 — 67,112 
Changes in fair value
—  — — 62,70262,702 
Foreign currency translation gain, net
152,869  603 — 153,472 
Credit loss provision, net
(222,266) (10,446)— (232,712)
Loan foreclosure and equity control
(101,845)— — (929)(102,774)(5)
Transfer to/from other asset classifications or between segments
(41,392)— — 40,731(661)
 Balance at December 31, 2023
$15,078,589$2,495,660$$2,645,637$20,219,886
______________________________________________________________________________________________________________________
(1)Represents accrued interest income on loans whose terms do not require current payment of interest.
(2)See Note 13 for additional disclosure on these transactions.
(3)Represents (i) the $83.9 million carrying value of a first mortgage and mezzanine loan on a multifamily property in Windermere, Florida foreclosed in May 2025, (ii) the $54.3 million carrying value of a first mortgage and mezzanine loan on a life science property in Boston, Massachusetts foreclosed in June 2025, (iii) the $44.0 million carrying value of a first mortgage and mezzanine loan on a multifamily property in Conyers, Georgia foreclosed in February 2025 and (iv) $14.3 million of residential mortgage loans foreclosed.
(4)Represents (i) the $114.2 million carrying value of a first mortgage loan on an office building in Washington, D.C. foreclosed in May 2024, (ii) the $88.4 million carrying value of a first mortgage loan for the acquisition and renovation of a multifamily property in Dallas, Texas foreclosed in October 2024, (iii) the $55.1 million carrying value of a first mortgage loan on a multifamily property in Fort Worth, Texas foreclosed in October 2024, (iv) the $51.5 million carrying value of a first mortgage and mezzanine loan on a multifamily property in Nashville, Tennessee foreclosed in May 2024, (v) the $30.0 million carrying value of a first mortgage loan on a multifamily property in Arizona foreclosed in November 2024, (vi) the $9.2 million carrying value of a loan on a hospitality asset in New York City foreclosed in June 2024 and (vii) $2.7 million of residential mortgage loans foreclosed.
(5)Represents (i) the $41.1 million carrying value of a mortgage loan on the retail portion of a hotel located in Chicago foreclosed in May 2023, (ii) the $60.8 million carrying value of a first mortgage and mezzanine loan on a multifamily property in the Pacific Northwest consolidated upon obtaining equity control in December 2023 and (iii) $0.9 million in residential mortgage loans foreclosed.
v3.25.4
Investment Securities
12 Months Ended
Dec. 31, 2025
Investments, Debt and Equity Securities [Abstract]  
Investment Securities Investment Securities
Investment securities were comprised of the following as of December 31, 2025 and 2024 (amounts in thousands):
Carrying Value as of
December 31, 2025December 31, 2024
RMBS, available-for-sale$88,283 $93,806 
RMBS, fair value option (1)404,688 421,122 
CMBS, fair value option (1), (2)1,284,863 1,225,024 
HTM debt securities, amortized cost net of credit loss allowance of $37,369 and $24,463
179,567 406,961 
Equity security, fair value628 5,146 
SubtotalInvestment securities
1,958,029 2,152,059 
VIE eliminations (1)(1,657,029)(1,618,801)
Total investment securities$301,000 $533,258 
______________________________________________________________________________________________________________________
(1)Certain fair value option CMBS and RMBS are eliminated in consolidation against VIE liabilities pursuant to ASC 810.
(2)Includes $146.5 million and $148.6 million of non-controlling interests in the consolidated entities which hold certain of these CMBS as of December 31, 2025 and 2024, respectively.
Purchases, sales and redemptions, and principal collections for all investment securities were as follows (amounts in thousands):
RMBS,
available-for-sale
RMBS, fair
value option
CMBS, fair
value option
HTM
Securities
Equity Security
Securitization
VIEs (1)
Total
Year Ended December 31, 2025
Purchases/fundings
$— $— $172,906 
(2)
$73,308 $— $(164,593)$81,621 
Sales and redemptions
— — 4,193 — 5,063 — 9,256 
Principal collections8,071 39,372 92,071 295,408 — (130,571)304,351 
Year Ended December 31, 2024
Purchases/fundings$— $— $187,531 $80,798 $— $(179,623)$88,706 
Sales and redemptions
— — 12,923 — 3,690 (12,923)3,690 
Principal collections11,253 45,182 13,386 262,722 — (58,383)274,160 
Year Ended December 31, 2023
Purchases/fundings
$— $— $48,011 $11,578 $— $(48,011)$11,578 
Sales and redemptions
549 — — — 2,493 — 3,042 
Principal collections9,475 53,332 117,100 80,083 — (169,642)90,348 
______________________________________________________________________________________________________________________
(1)Represents RMBS and CMBS, fair value option amounts eliminated due to our consolidation of securitization VIEs. These amounts are reflected as issuance or repayment of debt of, or distributions from, consolidated VIEs in our consolidated statements of cash flows.
(2)There was an additional $3.4 million of CMBS purchased from a consolidated partnership that is eliminated in consolidation.
RMBS, Available-for-Sale
The Company classified all of its RMBS not eliminated in consolidation as available-for-sale as of December 31, 2025 and 2024. These RMBS are reported at fair value in the balance sheet with changes in fair value recorded in accumulated other comprehensive income (“AOCI”).
The tables below summarize various attributes of our investments in available-for-sale RMBS as of December 31, 2025 and 2024 (amounts in thousands):
Unrealized Gains or (Losses)
Recognized in AOCI
Amortized
Cost
Credit
Loss
Allowance
Net
Basis
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Net
Fair Value
Adjustment
Fair Value
December 31, 2025
RMBS$76,723 $— $76,723 $13,340 $(1,780)$11,560 $88,283 
December 31, 2024
RMBS$80,212 $— $80,212 $15,163 $(1,569)$13,594 $93,806 
Weighted Average Coupon (1)WAL 
(Years) (2)
December 31, 2025
RMBS4.5 %7.5
______________________________________________________________________________________________________________________
(1)Calculated using the December 31, 2025 SOFR rate of 3.688% for floating rate securities.
(2)Represents the remaining WAL of each respective group of securities as of the balance sheet date. The WAL of each individual security is calculated using projected amounts and projected timing of future principal payments.
As of December 31, 2025, approximately $78.6 million, or 89%, of RMBS were variable rate. We purchased all of the RMBS at a discount, a portion of which is accreted into income over the expected remaining life of the security. The majority of the income from this strategy is earned from the accretion of this accretable discount.
We have engaged a third party manager who specializes in RMBS to execute the trading of RMBS, the cost of which was $0.7 million, $0.8 million and $0.5 million for the years ended December 31, 2025, 2024 and 2023, respectively, recorded as management fees in the accompanying consolidated statements of operations.
The following table presents the gross unrealized losses and estimated fair value of any available-for-sale securities that were in an unrealized loss position as of December 31, 2025 and 2024, and for which an allowance for credit losses has not been recorded (amounts in thousands):
Estimated Fair ValueUnrealized Losses
Securities with a
loss less than
12 months
Securities with a
loss greater than
12 months
Securities with a
loss less than
12 months
Securities with a
loss greater than
12 months
As of December 31, 2025
RMBS$480 $10,943 $— $(1,780)
As of December 31, 2024
RMBS$2,076 $9,742 $(178)$(1,391)
As of December 31, 2025 and 2024, there were 14 and 13 securities, respectively, with unrealized losses reflected in the table above. After evaluating the securities, we concluded that the unrealized losses reflected above were noncredit-related and would be recovered from the securities’ estimated future cash flows. We considered a number of factors in reaching this conclusion, including that we did not intend to sell the securities, it was not considered more likely than not that we would be forced to sell the securities prior to recovering our amortized cost, and there were no material credit events that would have caused us to otherwise conclude that we would not recover our cost. Credit losses, if any, are calculated by comparing (i) the estimated future cash flows of each security discounted at the yield determined as of the initial acquisition date or, if since revised, as of the last date previously revised, to (ii) our net amortized cost basis. Significant judgment is used in projecting cash flows for our non-agency RMBS. As a result, actual income and/or credit losses could be materially different from what is currently projected and/or reported.
CMBS and RMBS, Fair Value Option
As discussed in the “Fair Value Option” section of Note 2 herein, we elect the fair value option for certain CMBS and RMBS in an effort to eliminate accounting mismatches resulting from the current or potential consolidation of securitization VIEs. As of December 31, 2025, the fair value and unpaid principal balance of CMBS where we have elected the fair value option, excluding the notional value of interest-only securities and before consolidation of securitization VIEs, were $1.3 billion
and $2.9 billion, respectively. As of December 31, 2025, the fair value and unpaid principal balance of RMBS where we have elected the fair value option, excluding the notional value of interest-only securities and before consolidation of securitization VIEs, were $404.7 million and $326.3 million, respectively. The $1.7 billion total fair value balance of CMBS and RMBS represents our economic interests in these assets. However, as a result of our consolidation of securitization VIEs, the vast majority of this fair value (all except $32.5 million at December 31, 2025) is eliminated against VIE liabilities before arriving at our GAAP balance for fair value option investment securities.
As of December 31, 2025, none of our CMBS or RMBS were variable rate.
HTM Debt Securities, Amortized Cost
The table below summarizes our investments in HTM debt securities as of December 31, 2025 and 2024 (amounts in thousands):
Amortized
Cost Basis
Credit Loss
Allowance
Net Carrying
Amount
Gross Unrealized
Holding Gains
Gross Unrealized
Holding Losses
Fair Value
December 31, 2025
CMBS$92,629 $(13)$92,616 $603 $(11,436)$81,783 
Preferred interests82,844 (27,166)55,678 — (22,942)32,736 
Infrastructure bonds41,463 (10,190)31,273 650 — 31,923 
Total$216,936 $(37,369)$179,567 $1,253 $(34,378)$146,442 
December 31, 2024
CMBS$357,012 $(85)$356,927 $315 $(21,326)$335,916 
Preferred interests47,069 (14,308)32,761 — (3,568)29,193 
Infrastructure bonds27,343 (10,070)17,273 21 (9)17,285 
Total$431,424 $(24,463)$406,961 $336 $(24,903)$382,394 
The following table presents the activity in our credit loss allowance for HTM debt securities (amounts in thousands):
CMBSPreferred
Interests
Infrastructure
Bonds
Total HTM
Credit Loss
Allowance
Credit loss allowance at December 31, 2022
$172 $— $3,010 $3,182 
Credit loss (reversal) provision, net
(8)2,898 7,071 9,961 
Credit loss allowance at December 31, 2023
164 2,898 10,081 13,143 
Credit loss (reversal) provision, net
(79)11,410 (11)11,320 
Credit loss allowance at December 31, 2024
85 14,308 10,070 24,463 
Credit loss (reversal) provision, net
(72)12,858 120 12,906 
Credit loss allowance at December 31, 2025
$13 $27,166 $10,190 $37,369 
As of December 31, 2025 and 2024, we had a $10.0 million specific credit loss allowance on a $19.2 million infrastructure bond that is collateralized by a first priority lien on a coal-fired power plant in Mississippi. It was deemed credit deteriorated when we acquired the Infrastructure Lending Segment in 2018 and was placed on nonaccrual under the cost recovery method in 2023 due to a forbearance and restructuring plan agreed between the lenders and borrower that was necessitated by operating shortfalls at the plant.
We also had seven commercial lending preferred interests with a combined amortized cost basis of $65.0 million on nonaccrual that were not 90 days or greater past due as of December 31, 2025, with total unfunded commitments of $76.4 million. As of December 31, 2024, we had five commercial lending preferred interests with a combined amortized cost basis of $29.3 million on nonaccrual that were not 90 days or greater past due, with total unfunded commitments of $57.3 million. All of these investments were made in connection with loan modifications, but are not considered credit deteriorated.
The table below summarizes the maturities of our HTM debt securities by type as of December 31, 2025 (amounts in thousands):
CMBSPreferred
Interests
Infrastructure
Bonds
Total
Less than one year$25,453 $23,994 $— $49,447 
One to three years— 15,359 6,437 21,796 
Three to five years67,163 16,325 4,938 88,426 
Thereafter— — 19,898 19,898 
Total$92,616 $55,678 $31,273 $179,567 
Equity Security, Fair Value
During 2012, we acquired 9,140,000 ordinary shares from a related-party in Starwood European Real Estate Finance Limited (“SEREF”), a debt fund that is externally managed by an affiliate of our Manager and is listed on the London Stock Exchange. During the years ended December 31, 2025, 2024 and 2023, 3,944,520, 2,767,038 and 1,892,313 shares were redeemed by SEREF, for proceeds of $5.1 million, $3.7 million and $2.5 million, respectively, leaving 536,129 shares held as of December 31, 2025. The fair value of the investment remeasured in USD was $0.6 million and $5.1 million as of December 31, 2025 and 2024, respectively. As of December 31, 2025, our shares represent an approximate 2.3% interest in SEREF.
v3.25.4
Properties
12 Months Ended
Dec. 31, 2025
Real Estate [Abstract]  
Properties Properties
Our properties are held within the following portfolios:
Property Segment - Fundamental
In July 2025, we acquired Fundamental, as discussed in Note 3. As of December 31, 2025, Fundamental owned 492 single-tenant properties, spanning 14.3 million square feet across 44 states, 65 industries and 106 tenants. The properties, which consist of retail, industrial and service facilities, among others, are leased under 120 individual and master net operating lease agreements with a 17.3 year weighted-average lease base term. Fundamental had total gross properties and lease intangibles of $2.4 billion and debt of $1.4 billion as of December 31, 2025. From its acquisition through December 31, 2025, Fundamental acquired 25 additional net lease properties for cash of $221.1 million and the non-cash conversion of three existing loans for the development of net lease properties totaling $16.0 million. It also sold one property for $0.5 million.
Property Segment - Medical Office Portfolio
The Medical Office Portfolio is comprised of 34 medical office buildings acquired during the year ended December 31, 2016. These properties, which collectively comprise 1.9 million square feet, are geographically dispersed throughout the U.S. and primarily affiliated with major hospitals or located on or adjacent to major hospital campuses. The Medical Office Portfolio includes total gross properties and lease intangibles of $793.1 million and debt of $482.1 million as of December 31, 2025.
Property Segment - D.C. Multifamily Conversion
A vacant office building in Washington, D.C. was acquired in a loan foreclosure in May 2024 and transferred to our Property Segment with the expectation that we will convert it to multifamily use. That property has a carrying value of $118.6 million, of which $92.5 million represents construction in progress and $26.1 million represents land and land improvements, and no associated debt as of December 31, 2025.
Investing and Servicing Segment Property Portfolio
The REIS Equity Portfolio is comprised of 5 commercial real estate properties and one equity interest in an unconsolidated real estate property (see Note 9), which were acquired from CMBS trusts over time. The REIS Equity Portfolio includes total gross properties and lease intangibles of $83.6 million and debt of $37.5 million as of December 31, 2025.
Commercial and Residential Lending Segment Property Portfolio
The Commercial and Residential Lending Segment Portfolio represents properties acquired through loan foreclosure or exercise of control over a mezzanine loan borrower’s pledged equity interests. This portfolio includes total gross properties and lease intangibles of $751.7 million and debt of $29.8 million as of December 31, 2025.
Woodstar Portfolios
Refer to Note 8 for a discussion of our Woodstar I and Woodstar II Portfolios which are not included in the table below.
The table below summarizes our properties held-for-investment as of December 31, 2025 and December 31, 2024 (dollars in thousands):
Depreciable LifeDecember 31, 2025December 31, 2024
Property Segment
Land and land improvements
0 - 15 years
$769,318 $95,642 
Buildings and building improvements
0 - 40 years
1,978,498 635,636 
Construction in progress
N/A
138,069 89,167 
Furniture & fixtures
3 - 5 years
1,451 1,139 
Investing and Servicing Segment
Land and land improvements
0 - 15 years
16,567 23,345 
Buildings and building improvements
3 - 33 years
49,719 69,582 
Furniture & fixtures
1 - 5 years
2,328 3,251 
Commercial and Residential Lending Segment
Land and land improvements
0 - 13 years
143,090 117,983 
Buildings and building improvements
0 - 50 years
356,440 326,603 
Construction in progress
N/A
245,794 219,868 
Furniture & fixtures
5 years
2,003 2,003 
Properties, cost3,703,277 1,584,219 
Less: accumulated depreciation(254,625)(210,541)
Properties, net$3,448,652 $1,373,678 
Commercial and Residential Lending Segment Property Portfolio

During the year ended December 31, 2025, we recognized $26.8 million of property impairment losses within other loss, net in our consolidated statement of operations on four properties previously acquired through loan foreclosure. Together, these properties have a carrying value of $134.0 million, net of the $26.8 million of impairments. The fair values of these properties were estimated based on either broker opinions of value, a third-party offer price or a purchase and sale agreement executed shortly after year end.

During the year ended December 31, 2023, we recognized $124.9 million of property impairment losses within other loss, net in our consolidated statement of operations. Of those impairment losses, $94.8 million related to a vacant building in California which had been acquired by our Commercial and Residential Lending Segment through a loan foreclosure in December 2022. Management continues to evaluate a variety of alternate strategies related to the property, which would result in recovery of our GAAP basis. The other $30.1 million impairment loss related to an office building in Texas which had been acquired by our Commercial and Residential Lending Segment through a loan foreclosure in May 2022 and ultimately sold in 2025.

During the year ended December 31, 2025, we sold this property for $60.0 million, for a net gain of $4.1 million, consisting of: (i) forgiveness of debt totaling $23.5 million, which is reflected as gain on extinguishment of debt, offset by (ii) the excess of our carrying value over sales proceeds of $19.4 million, which is reflected within gain on sale of investments and other assets in our consolidated statement of operations.
During the year ended December 31, 2025, we sold a unit in a residential conversion project in New York for $5.4 million. During the year ended December 31, 2024, we sold three units in that residential conversion project for $12.1 million. During the year ended December 31, 2023, we sold four units in that residential conversion project for $12.1 million. In connection with these sales, there was no gain or loss recognized in our consolidated statements of operations.

During the year ended December 31, 2025, we also sold a multifamily property for $54.5 million which did not qualify for sale accounting treatment under GAAP. In connection therewith, we provided $45.8 million of three-year senior secured financing to the purchaser, along with an up to $6.0 million unfunded commitment for future property improvements during the loan term. Such sale will be recognized under GAAP if and when collection of the financed amount becomes probable. In the meantime, the $53.5 million net carrying value of the property as of December 31, 2025 remains within properties on our consolidated balance sheet and the initial down payment of $8.9 million and subsequent interest payments of $0.7 million received from the purchaser are recorded as a deposit liability within accounts payable, accrued expenses and other liabilities on our consolidated balance sheet as of December 31, 2025.

During the year ended December 31, 2024, we sold a multifamily property for $61.0 million which did not qualify for sale accounting treatment under GAAP. In connection therewith, we provided $56.0 million of three-year senior secured and mezzanine financing to the purchaser. Such sale will be recognized under GAAP if and when collection of the financed amount becomes probable. In the meantime, the $58.0 million net carrying value of the property as of December 31, 2025 remains within properties on our consolidated balance sheet and the initial down payment of $5.0 million and subsequent interest payments of $2.0 million received from the purchaser are recorded as a deposit liability within accounts payable, accrued expenses and other liabilities on our consolidated balance sheet as of December 31, 2025.
Investing and Servicing Segment Property Portfolio

During the year ended December 31, 2025, we sold two operating properties for $36.3 million. In connection with these sales, we recognized a total gain of $10.1 million within gain on sale of investments and other assets in our consolidated statement of operations. During the year ended December 31, 2024, we sold an operating property for $18.2 million. In connection with this sale, we recognized a gain of $8.3 million within gain on sale of investments and other assets in our consolidated statement of operations, of which $2.5 million was attributable to non-controlling interests. During the year ended December 31, 2023, we sold four operating properties, including a controlling financial interest in a subsidiary for $63.7 million. We recognized a total gain of $25.6 million within gain on sale of investments and other assets in our consolidated statement of operations, of which $10.2 million related to the deconsolidation of the subsidiary.
Property Segment - Master Lease Portfolio
On February 29, 2024, we sold the 16 retail properties which comprised our Master Lease Portfolio for a gross sale price of $387.1 million. In connection with the sale, the purchaser assumed the related mortgage debt of $194.9 million, which resulted in net proceeds of $188.0 million after selling costs. We recognized a gain of $92.0 million, which is included within gain on sale of investments and other assets in our consolidated statement of operations for the year ended December 31, 2024, and a $1.2 million loss on extinguishment of debt. Pretax income attributable to the Master Lease Portfolio prior to its sale was $3.3 million and $11.7 million during the years ended December 31, 2024 and 2023, respectively.

Future Rental Payments

Future rental payments due to us from tenants under existing non-cancellable operating leases for each of the next five years and thereafter are as follows (in thousands):

2026$224,168
2027224,059
2028223,065
2029219,063
2030210,587
Thereafter2,314,998
Total$3,415,940
v3.25.4
Investments of Consolidated Affordable Housing Fund
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Investments of Consolidated Affordable Housing Fund Investments of Consolidated Affordable Housing Fund
As discussed in Note 2, we established the Woodstar Fund effective November 5, 2021, an investment fund which holds our Woodstar multifamily affordable housing portfolios. The Woodstar Portfolios consist of the following:

Woodstar I Portfolio
The Woodstar I Portfolio was previously comprised of 32 affordable housing communities with 8,948 units concentrated primarily in the Tampa, Orlando and West Palm Beach metropolitan areas. During the year ended December 31, 2015, we acquired 18 of the 32 affordable housing communities of the Woodstar I Portfolio, with the final 14 communities acquired during the year ended December 31, 2016. During the year ended December 31, 2025, we sold one of these properties for $56.4 million, leaving 31 affordable housing communities with 8,684 units in the Woodstar I Portfolio as of December 31, 2025. The Woodstar I Portfolio includes properties at fair value of $1.8 billion and debt at fair value of $1.0 billion as of December 31, 2025.
Woodstar II Portfolio
The Woodstar II Portfolio is comprised of 27 affordable housing communities with 6,109 units concentrated primarily in Central and South Florida. We acquired eight of the 27 affordable housing communities in December 2017, with the final 19 communities acquired during the year ended December 31, 2018. The Woodstar II Portfolio includes properties at fair value of $1.4 billion and debt at fair value of $497.7 million as of December 31, 2025.
Income from the Woodstar Fund’s investments reflects the following components for the years ended December 31, 2025, 2024 and 2023 (in thousands):
Year Ended December 31, 2025
Year Ended December 31, 2024
Year Ended December 31, 2023
Operating distributions from affordable housing fund investments
$55,085 $41,441 $39,413 
Distributions from refinancings and sale of property (1)
337,902 — — 
Unrealized change in fair value of investments attributable to refinancings and sale of property (1)
(337,902)— — 
Other unrealized change in fair value of investments (2)
(8,132)60,700 251,831 
Income from affordable housing fund investments
$46,953 $102,141 $291,244 

______________________________________________________________________________________________________________________
(1)Amounts in the year ended December 31, 2025 represent a $299.0 million distribution of excess proceeds from the refinancings of maturing mortgage debt on certain Woodstar properties and a $38.9 million distribution of proceeds from the sale referred to above.
(2)The fair value of the Woodstar Fund’s investments are dependent upon the real estate and capital markets, which are cyclical in nature. Property and investment values are affected by, among other things, capitalization rates, the availability of capital, occupancy, rental rates and interest and inflation rates.
v3.25.4
Investment in Unconsolidated Entities
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Investment in Unconsolidated Entities Investments in Unconsolidated Entities
The table below summarizes our investments in unconsolidated entities as of December 31, 2025 and 2024 (dollars in thousands):
Participation /
Ownership % (1)
Carrying value as of
December 31, 2025December 31, 2024
Equity method investments:
Equity interests in two natural gas power plants
10% - 12%
$57,537 $53,645 
Equity interest in a retail center in Hawaii (2)
25%5,637 6,184 
Investor entity which owns equity in an online real estate company
50%5,142 5,178 
Various (3)
(4)
— 17,927 
68,316 82,934 
Other equity investments:
Equity interest in a servicing and advisory business
2%7,462 7,462 
Equity interest in a data center business in Ireland (5)0.54%7,672 7,672 
Investment funds which own equity in a loan servicer and other real estate assets
4% - 6%
695 695 
Various
3% - 15%
607 607 
16,436 16,436 
$84,752 $99,370 
______________________________________________________________________________________________________________________
(1)None of these investments are publicly traded and therefore quoted market prices are not available.
(2)During the year ended December 31, 2024, a newly-formed partnership in which we hold a 25% interest acquired an operating property from a CMBS trust that we consolidate as a VIE for a purchase price of $48.4 million. As of December 31, 2025, our investment in the partnership was $5.6 million, including $0.5 million of non-controlling interests.
(3)During the year ended December 31, 2025, we sold an equity interest originally obtained in connection with a $47.0 million loan that was originated in 2013 and fully repaid in 2022. In connection with the sale, we received gross proceeds of $70.0 million and recognized a gain of $51.4 million within gain on sale of investments and other assets in our consolidated statement of operations for the year ended December 31, 2025.
(4)Includes common equity interests ranging from 20% to 70%, received in connection with loan modifications involving preferred equity interests, that currently have no carrying value.
(5)This equity interest was acquired in connection with the origination of a loan in 2021. The loan was repaid during the year ended December 31, 2024. In connection with the repayment, an observable price change occurred when a 50% voting interest in this entity was acquired by related parties, including an investment fund and certain other entities affiliated with our Manager. As a result of the acquisition and resulting observable price change, we recorded a $6.0 million increase in the carrying value of our investment during the year ended December 31, 2024 to reflect its fair value implied by the acquisition. During the year ended December 31, 2025, our ownership interest was diluted from 0.72% to 0.54% due to equity contributions made to the entity by affiliates of our Manager.
There were no differences between the carrying value of our equity method investments and the underlying equity in the net assets of the investees as of December 31, 2025.
During the year ended December 31, 2025, we did not become aware of (i) any observable price changes in our other equity investments accounted for under the fair value practicability election or (ii) any indicators of impairment.
v3.25.4
Goodwill and Intangibles
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangibles Goodwill and Intangibles
Goodwill
Infrastructure Lending Segment
The Infrastructure Lending Segment’s goodwill of $119.4 million at both December 31, 2025 and 2024 represents the excess of consideration transferred over the fair value of net assets acquired on September 19, 2018 and October 15, 2018. The goodwill recognized is attributable to value embedded in the acquired Infrastructure Lending Segment’s lending platform and is fully tax deductible over 15 years.

As discussed in Note 2, goodwill is tested for impairment at least annually. Based on our quantitative assessment during the fourth quarter of 2025, we determined that the fair value of the Infrastructure Lending Segment reporting unit to which goodwill is attributed exceeded its carrying value including goodwill. Therefore, we concluded that the goodwill attributed to the Infrastructure Lending Segment was not impaired.
LNR Property LLC (“LNR”)
The Investing and Servicing Segment’s goodwill of $140.4 million at both December 31, 2025 and 2024 represents the excess of consideration transferred over the fair value of net assets of LNR acquired on April 19, 2013. The goodwill recognized is attributable to value embedded in LNR’s existing platform, which includes a network of commercial real estate asset managers, work-out specialists, underwriters and administrative support professionals as well as proprietary historical performance data on commercial real estate assets. The tax deductible component of this goodwill as of April 19, 2013 was $149.9 million and is deductible over 15 years.

Based on our quantitative assessment during the fourth quarter of 2025, we determined that the fair value of the Investing and Servicing Segment reporting unit to which goodwill is attributed exceeded its carrying value including goodwill. Therefore, we concluded that the goodwill attributed to the Investing and Servicing Segment was not impaired. 
Intangible Assets
Servicing Rights Intangibles
In connection with the LNR acquisition, we identified domestic servicing rights that existed at the purchase date, based upon the expected future cash flows of the associated servicing contracts. As of December 31, 2025 and 2024, the balance of the domestic servicing intangible was net of $37.3 million and $35.7 million, respectively, which was eliminated in consolidation pursuant to ASC 810 against VIE assets in connection with our consolidation of securitization VIEs. Before VIE consolidation, as of December 31, 2025 and 2024, the domestic servicing intangible had a balance of $65.5 million and $58.1 million, respectively, which represents our economic interest in this asset.
Lease Intangibles
In connection with our acquisitions of commercial real estate, we recognized in-place lease intangible assets and favorable lease intangible assets or unfavorable lease liabilities associated with certain non-cancelable operating leases of the acquired properties.
The following table summarizes our intangible assets, which are comprised of servicing rights intangibles and lease intangibles, as of December 31, 2025 and 2024 (amounts in thousands):
As of December 31, 2025As of December 31, 2024
Gross Carrying
Value
Accumulated
Amortization
Net Carrying
Value
Gross Carrying
Value
Accumulated
Amortization
Net Carrying
Value
Domestic servicing rights, at fair value
$28,280 $— $28,280 $22,390 $— $22,390 
In-place lease intangible assets
399,387 (73,986)325,401 93,826 (70,569)23,257 
Favorable lease intangible assets
95,943 (13,565)82,378 27,798 (12,741)15,057 
Total net intangible assets$523,610 $(87,551)$436,059 $144,014 $(83,310)$60,704 
Memo: Unfavorable lease (liabilities) (1)
$(35,460)$2,778 $(32,682)$(3,105)$2,019 $(1,086)
_____________________________________________________________________________________________________________________
(1)Unfavorable lease liabilities are classified within accounts payable, accrued expenses and other liabilities on our consolidated balance sheets.
The following table summarizes the activity within intangible assets for the years ended December 31, 2025 and 2024 (amounts in thousands):
Domestic
Servicing
Rights
In-place Lease
Intangible
Assets
Favorable Lease
Intangible
Assets
Total
Memo: Unfavorable Lease Liabilities
Balance as of January 1, 2024
$19,384 $28,738 $16,845 $64,967 $(1,903)
Amortization— (5,481)(1,788)(7,269)302 
Sales— — — — 515 
Changes in fair value due to changes in inputs and assumptions3,006 — — 3,006 — 
Balance as of December 31, 2024
$22,390 $23,257 $15,057 $60,704 $(1,086)
Acquisitions (1)
— 319,904 72,217 392,121 (33,087)
Amortization— (11,993)(3,075)(15,068)1,130 
Sales— (5,767)(1,821)(7,588)361 
Changes in fair value due to changes in inputs and assumptions5,890 — — 5,890 — 
Balance as of December 31, 2025$28,280 $325,401 $82,378 $436,059 $(32,682)
_________________________________________________
(1)    Represents in-place and favorable lease intangible assets and unfavorable lease liabilities related to the acquisition of Fundamental in July 2025 and subsequent property acquisitions by Fundamental with in-place leases. The weighted average amortization period of these lease intangible assets and unfavorable lease liabilities is 17.3 years and 15.2 years, respectively.
The following table sets forth the estimated aggregate amortization of our in-place lease intangible assets, favorable lease intangible assets and unfavorable lease liabilities for the next five years and thereafter (amounts in thousands):
Asset Amortization
Liability Amortization
2026$27,049 $(2,348)
202726,786 (2,324)
202826,783 (2,323)
202926,749 (2,322)
203026,497 (2,322)
Thereafter273,915 (21,043)
Total$407,779 $(32,682)
v3.25.4
Secured Borrowings
12 Months Ended
Dec. 31, 2025
Secured Debt [Abstract]  
Secured Borrowings Secured Borrowings
Secured Financing Agreements
The following table is a summary of our secured financing agreements in place as of December 31, 2025 and 2024 (dollars in thousands):
Outstanding Balance at
Current
Maturity
   
Extended
Maturity (a)
   
Weighted Average
Coupon
Pledged Asset
Carrying Value
Maximum
Facility Size
   December 31, 2025December 31, 2024
Repurchase Agreements:
Commercial LoansAug 2026 to May 2031
(b)
Jun 2029 to Dec 2033
(b)
Index + 1.83%
(c)
$9,986,198 $12,243,159 
(d)
$6,048,734 $5,137,103 
Residential LoansMar 2026 to Oct 2027Mar 2026 to Apr 2028
SOFR + 1.65%
2,275,806 3,450,000 1,929,400 2,126,692 
Infrastructure LoansSep 2027Sep 2029
Index + 2.00%
299,123 650,000 211,651 264,432 
Conduit LoansFeb 2026 to Jun 2028Feb 2027 to Jun 2029
SOFR + 2.15%
— 375,000 — 87,061 
CMBS/RMBSJun 2026 to Apr 2032
(e)
Jul 2026 to Oct 2032
(e)
(f)1,255,407 939,978 700,307 
(g)
721,097 
Total Repurchase Agreements13,816,534 17,658,137 8,890,092 8,336,385 
Other Secured Financing:
Borrowing Base FacilityOct 2027Oct 2029
SOFR + 2.00%
52,855 1,250,000 
(h)
2,000 2,000 
Commercial Financing FacilitiesDec 2026 to Apr 2030Jan 2027 to Dec 2033
Index + 1.98%
705,143 978,143 
(i)
480,611 330,081 
Infrastructure Financing FacilitiesJul 2028 to Oct 2028Aug 2030 to Jul 2033
SOFR + 1.96%
671,973 1,175,000 515,004 499,242 
Property Financing
Dec 2025 to Dec 2026
(j)
Dec 2025 to May 2029
(j)
SOFR + 2.52%
792,501 1,110,191 622,906 
(k)
615,854 
Term Loans and RevolverNov 2027 to Sep 2032N/A
SOFR + 2.00%
N/A
(l)
2,470,180 2,270,180 1,452,567 
Total Other Secured Financing2,222,472 6,983,514 3,890,701 2,899,744 
$16,039,006 $24,641,651 12,780,793 11,236,129 
Unamortized net discount(19,084)(19,338)
Unamortized deferred financing costs(82,761)(65,234)
$12,678,948 $11,151,557 
______________________________________________________________________________________________________________________
(a)Subject to certain conditions as defined in the respective facility agreement.
(b)For certain facilities, borrowings collateralized by loans existing at maturity may remain outstanding until such loan collateral matures, subject to certain specified conditions.
(c)Certain facilities with an outstanding balance of $2.7 billion as of December 31, 2025 are indexed to EURIBOR, BBSY, SARON, SONIA and STIBOR. The remainder are indexed to SOFR.
(d)Certain facilities with an aggregate initial maximum facility size of $11.8 billion may be increased to $12.2 billion, subject to certain conditions. The $12.2 billion amount includes such upsizes.
(e)Certain facilities with an outstanding balance of $246.4 million as of December 31, 2025 carry a rolling 6 or 12-month term which may reset monthly or quarterly with the lender's consent. These facilities carry no maximum facility size.
(f)Certain facilities with an outstanding balance of $340.5 million as of December 31, 2025 have a weighted average fixed annual interest rate of 4.02%. All other facilities are variable rate with a weighted average rate of SOFR + 1.65%.
(g)Includes: (i) $319.5 million outstanding on a repurchase facility that is not subject to margin calls; and (ii) $25.8 million outstanding on one of our repurchase facilities that represents the 49% pro rata share owed by a non-controlling partner in a consolidated joint venture (see Note 16).
(h)The maximum facility size as of December 31, 2025 of $615.0 million may be increased to $1.3 billion, subject to certain conditions. The $1.3 billion amount includes such upsize.
(i)Certain facilities with an aggregate initial maximum facility size of $878.1 million may be increased to $978.1 million, subject to certain conditions. The $978.1 million amount includes such upsizes.
(j)In December 2025, a $17.6 million property mortgage loan to a joint venture in which we hold a 75% interest matured. We are in the process of negotiating a maturity extension with the lender.
(k)Of the total balance, $115.3 million relates to Fundamental.
(l)These facilities are secured by the equity interests in certain of our subsidiaries which totaled $7.7 billion as of December 31, 2025.
In the normal course of business, the Company is in discussions with its lenders to extend, amend or replace any financing facilities which contain near term expirations.
During the year ended December 31, 2025, we amended several commercial credit facilities resulting in an aggregate net upsize of $2.0 billion and extended the weighted average maturity on amended facilities by 1.4 years to 2.6 years.
In September 2025, we entered into a term loan facility totaling $700.0 million that carries a seven-year term, an annual interest rate of SOFR + 2.25%, and an issue discount of 50 bps.
In July 2025, we assumed property financing under a revolving credit agreement in connection with the acquisition of Fundamental. The maximum facility size is $600.0 million, of which $115.3 million is outstanding as of December 31, 2025. The facility is used to temporarily fund real estate acquisitions until securitization in the form of ABS financing (see discussion of securitized financing below). The facility matures in December 2026, carries an annual interest rate of SOFR + 2.50% (floor of 0.50%) and requires monthly interest-only payments, with no principal payments due until the earlier of maturity or the release of a property through sale or refinance.
In July 2025, we amended our $682.6 million November 2027 and $893.3 million January 2030 term loan facilities, reducing the spreads by 50 bps and 25 bps, to SOFR + 1.75% and SOFR + 2.00%, respectively.
In March 2025, we amended a credit facility within the Infrastructure Lending Segment, increasing the facility size by $125.0 million and reducing the spread by 20 bps.
In January 2025, we amended our January 2030 term loan facility, increasing the facility size to $900.0 million, reducing the spread by 73 bps and extending the maturity date from July 2026 to January 2030. We also amended our existing revolving credit facility, increasing the facility by $50.0 million, to $200.0 million, and extending the maturity date from April 2026 to January 2030.

Our secured financing agreements contain certain financial tests and covenants. As of December 31, 2025, we were in compliance with all such covenants.

We seek to mitigate risks associated with our repurchase agreements by managing risk related to the credit quality of our assets, interest rates, liquidity, prepayment speeds and market value. The margin call provisions under the majority of our repurchase facilities, consisting of 66% of these agreements, do not permit valuation adjustments based on capital market events and are limited to collateral-specific credit marks generally determined on a commercially reasonable basis. To monitor credit risk associated with the performance and value of our loans and investments, our asset management team regularly reviews our investment portfolios and is in regular contact with our borrowers, monitoring performance of the collateral and enforcing our rights as necessary. For the 34% of repurchase agreements which do permit valuation adjustments based on capital market events, approximately 6% of these pertain to our loans held-for-sale, for which we manage credit risk through the purchase of credit index instruments. We further seek to manage risks associated with our repurchase agreements by matching the maturities and interest rate characteristics of our loans with the related repurchase agreement.

For the years ended December 31, 2025, 2024 and 2023, approximately $36.4 million, $36.5 million and $40.7 million, respectively, of amortization of deferred financing costs from secured financing agreements was included in interest expense on our consolidated statements of operations.

As of December 31, 2025, Morgan Stanley Bank, N.A. held collateral sold under certain of our repurchase agreements with carrying values that exceeded the respective repurchase obligations by $1.1 billion. The weighted average extended maturity of those repurchase agreements is 4.4 years.
Securitized Financing
Collateralized Loan Obligations and Single Asset Securitizations
We finance various pools of our commercial and infrastructure loans held-for-investment through multiple CLOs and a SASB, each involving the transfer of held-for-investment loans or loan participations into a consolidated VIE, which then issues various classes of non-recourse notes secured by the loans pursuant to the terms of an indenture. In exchange for the transfer of loans to the respective VIE, we receive cash proceeds from the sale of the notes to third parties and retain subordinated notes or preferred shares in the VIE. The CLOs typically contain a reinvestment feature that, subject to certain eligibility criteria, allows us to contribute new loans or participation interests in loans to the CLO for a specified period of years. The CLOs may also contain a ramp-up feature that, for a certain period of time after the closing date, allows us to utilize unused proceeds of the CLO to acquire additional collateral to complete the CLO portfolio.
During the year ended December 31, 2025, our CLO and SASB activity was as follows:
Commercial and Residential Lending Segment
In November 2025, we refinanced a pool of our commercial loans held-for-investment through a CLO, STWD 2025-FL4. On the closing date, the CLO issued $1.1 billion of notes, of which $968.6 million of notes were purchased by third party investors and $135.2 million of subordinated notes were retained by us. The CLO contains a reinvestment feature that, subject to certain eligibility criteria, allows us to contribute new loans or participation interests in loans to the CLO for a period of 2.5 years. The CLO also contains a ramp-up feature.
In May 2025, we redeemed at par the third party financing of our STWD 2019-FL1 CLO issued in August 2019 for $220.1 million plus accrued interest.
Infrastructure Lending Segment
In October 2025, we refinanced a pool of our infrastructure loans held-for-investment through a CLO, Starwood 2025-SIF6. On the closing date, the CLO issued $500.0 million of notes, of which $413.5 million of notes were purchased by third party investors and $86.5 million of subordinated notes were retained by us. The CLO contains a reinvestment feature that, subject to certain eligibility criteria, allows us to contribute new loans or participation interests in loans to the CLO for a period of three years. The CLO also contains a ramp-up feature.
In April 2025, we refinanced a pool of our infrastructure loans held-for-investment through a CLO, Starwood 2025-SIF5. On the closing date, the CLO issued $500.0 million of notes, of which $413.5 million of notes were purchased by third party investors and $86.5 million of subordinated notes were retained by us. The CLO contains a reinvestment feature that, subject to certain eligibility criteria, allows us to contribute new loans or participation interests in loans to the CLO for a period of three years. The CLO also contains a ramp-up feature. In connection therewith, we redeemed at par the third party financing for our STWD 2021-SIF2 CLO issued in January 2022 for $410.0 million plus accrued interest, and contributed certain loans previously held in that CLO to Starwood 2025-SIF5.
Asset-backed Securitizations
Fundamental utilizes ABS financing in the form of net-lease mortgage notes issued under a master trust by wholly-owned consolidated special purpose vehicles (“SPVs”). Each ABS note series requires monthly principal and interest payments with a balloon payment due at maturity. In connection with the ABS notes, Fundamental is subject to various restrictive financial and nonfinancial covenants, which, among other things, require certain minimum debt service coverage ratios. Fundamental was in compliance with all such covenants as of December 31, 2025.
During the year ended December 31, 2025, ABS activity was as follows:
Property Segment
In October 2025, we refinanced a $492.1 million pool of Fundamental's net lease properties through an ABS, FI Series 2025-1, with $391.1 million of third party financing at a weighted average fixed rate of 5.26% and weighted average maturity of 6.45 years.
The CLOs, SASB and ABS SPVs are considered VIEs, for which we are deemed the primary beneficiary and therefore consolidate. Refer to Note 16 for further discussion.
The following table is a summary of our securitized financing as of December 31, 2025 and 2024 (amounts in thousands):
December 31, 2025CountFace
Amount
Carrying
Value
Weighted
Average Rate
Maturity
STWD 2025-FL4
Collateral assets21$1,049,200 $1,108,352 
SOFR + 3.19%
(a)July 2029(b)
Financing1968,628 961,078 
SOFR + 1.85%
(c)December 2042(d)
STWD 2022-FL3
Collateral assets23662,525 668,530 
SOFR + 2.99%
(a)April 2027(b)
Financing1505,973 505,973 
SOFR + 1.82%
(c)November 2038(d)
STWD 2021-HTS
Collateral assets1102,602 103,101 
SOFR + 3.97%
(a)April 2026(b)
Financing182,693 82,693 
SOFR + 3.80%
(c)April 2034(d)
STWD 2021-FL2
Collateral assets18886,773 896,979 
SOFR + 3.22%
(a)December 2026(b)
Financing1674,494 674,494 
SOFR + 1.77%
(c)April 2038(d)
Starwood 2025-SIF6
Collateral assets27487,404 503,199 
SOFR + 3.75%
(a)July 2031(b)
Financing1413,500 410,792 
SOFR + 1.91%
(c)October 2037(d)
Starwood 2025-SIF5
Collateral assets29444,427 510,441 
SOFR + 3.64%
(a)February 2031(b)
Financing1413,500 410,945 
SOFR + 1.94%
(c)April 2037(d)
Starwood 2024-SIF4
Collateral assets27551,333 612,505 
SOFR + 3.69%
(a)March 2031(b)
Financing1496,200 493,800 
SOFR + 2.10%
(c)October 2036(d)
STWD 2024-SIF3
Collateral assets27354,210 408,594 
SOFR + 3.78%
(a)November 2030(b)
Financing1330,000 330,000 
SOFR + 2.41%
(c)April 2036(d)
Subtotal - CLOs and SASB
Collateral assets4,538,474 4,811,701 
Financing3,884,988 3,869,775 
ABS Financing
Collateral assets433N/A1,927,934 N/AN/A
ABS Master Series 41,268,328 1,261,678 5.73%(e)Mar 2028 to Oct 2032
Total Securitized Financing
Collateral assets$4,538,474 $6,739,635 
Financing$5,153,316 $5,131,453 
December 31, 2024CountFace
Amount
Carrying
Value
Weighted
Average Rate
Maturity
STWD 2022-FL3
Collateral assets35$921,139 $927,656 
SOFR + 3.32%
(a)October 2026(b)
Financing1764,223 762,992 
SOFR + 1.94%
(c)November 2038(d)
STWD 2021-HTS
Collateral assets1174,417 175,338 
SOFR + 4.01%
(a)April 2026(b)
Financing1154,508 154,508 
SOFR + 2.81%
(c)April 2034(d)
STWD 2021-FL2
Collateral assets221,047,685 1,053,503 
SOFR + 3.64%
(a)August 2026(b)
Financing1829,137 829,137 
SOFR + 1.68%
(c)April 2038(d)
STWD 2019-FL1
Collateral assets7383,853 385,712 
SOFR + 3.50%
(a)August 2026(b)
Financing1220,228 220,228 
SOFR + 2.10%
(c)July 2038(d)
Starwood 2024-SIF4
Collateral assets33558,707 609,072 
SOFR + 3.95%
(a)June 2029(b)
Financing1496,200 492,936 
SOFR + 2.10%
(c)October 2036(d)
STWD 2024-SIF3
Collateral assets31394,070 410,263 
SOFR + 4.01%
(a)April 2029(b)
Financing1330,000 327,553 
SOFR + 2.41%
(c)April 2036(d)
STWD 2021-SIF2
Collateral assets30500,898 515,425 
SOFR + 3.79%
(a)May 2029(b)
Financing1410,000 409,072 
SOFR + 2.11%
(c)January 2033(d)
Total Securitized Financing
Collateral assets$3,980,769 $4,076,969 
Financing$3,204,296 $3,196,426 
___________________________________________________________________________________________________________________________________
(a)Represents the weighted-average coupon earned on variable rate loans during the respective year-to-date period and excludes loans for which interest income is not recognized.
(b)Represents the weighted-average maturity, assuming the extended contractual maturity of the collateral assets.
(c)Represents the weighted-average cost of financing, inclusive of any related deferred issuance costs.
(d)Repayments of the CLOs and SASB are tied to timing of the related collateral asset repayments. The term of the CLOs and SASB financing obligations represents the legal final maturity date.
(e)Includes: (i) $390.9 million outstanding under ABS Series 2025-1 with a weighted average fixed rate of 5.26%; (ii) $240.3 million outstanding under ABS Series 2024-1 with a weighted average fixed rate of 5.03%; (iii) $313.2 million outstanding under ABS Series 2023-2 with a weighted average fixed rate of 5.89% and (iv) $323.9 million outstanding under ABS Series 2023-1 with a weighted average fixed rate of 6.65%.
We incurred issuance costs in connection with our securitized financing, which is amortized on an effective yield basis over the estimated life of the debt. For the years ended December 31, 2025, 2024 and 2023, approximately $4.2 million, $7.3 million and $8.7 million, respectively, of amortization of deferred financing costs was included in interest expense on our consolidated statements of operations. As of December 31, 2025 and 2024, our unamortized issuance costs were $21.6 million and $7.9 million, respectively.
Maturities
Our credit facilities generally require principal to be paid down prior to the facilities’ respective maturities if and when we receive principal payments on, or sell, the investment collateral that we have pledged. The following table sets forth our principal repayments schedule for secured financings based on the earlier of (i) the extended contractual maturity of each credit facility or (ii) the extended contractual maturity of each of the investments that have been pledged as collateral under the respective credit facility (amounts in thousands):
Repurchase
Agreements
Other Secured
Financing
Securitized Financing (a)
Total
2026$1,053,645 $165,524 $1,060,291 $2,279,460 
20272,358,748 989,142 571,017 3,918,907 
20281,489,670 184,734 212,206 1,886,610 
20291,075,994 537,198 297,578 1,910,770 
20302,775,491 1,211,713 1,066,593 5,053,797 
Thereafter136,544 802,390 1,945,631 2,884,565 
Total$8,890,092 $3,890,701 $5,153,316 $17,934,109 
______________________________________________________________________________________________________________________
(a)For the CLOs, the above does not assume utilization of their reinvestment features. The SASB and ABS financings do not have reinvestment features.
Unsecured Senior Notes
The following table is a summary of our unsecured senior notes outstanding as of December 31, 2025 and 2024 (dollars in thousands):
Coupon
Rate
Swapped Rate (1)
Effective
Rate (2)
Maturity
Date
Remaining
Period of
Amortization
Carrying Value at
December 31, 2025December 31, 2024
2027 Convertible Notes
6.75%
N/A
7.38%7/15/20271.5 years$380,750 $380,750 
2025 Senior Notes4.75%
SOFR + 2.64%
5.04%3/15/2025

N/A— 250,000 
2026 Senior Notes3.63%
N/A
3.77%7/15/20260.5 years400,000 400,000 
2027 Senior Notes4.38%
SOFR + 2.95%
4.49%1/15/20271.0 year500,000 500,000 
2028 Senior Notes
5.25%
SOFR + 1.88%
5.49%10/15/20282.8 years500,000 — 
2029 Senior Notes7.25%
SOFR + 3.25%
7.37%4/1/20293.3 years600,000 600,000 
April 2030 Senior Notes6.00%
SOFR + 2.70%
6.14%4/15/20304.3 years400,000 400,000 
July 2030 Senior Notes6.50%
SOFR + 2.55%
6.64%7/1/20304.5 years500,000 500,000 
October 2030 Senior Notes6.50%
SOFR + 2.61%
6.64%10/15/20304.8 years500,000 — 
2031 Senior Notes
5.75%
SOFR + 2.24%
5.90%1/15/20315.0 years550,000 — 
Total principal amount4,330,750 3,030,750 
Unamortized discount—Convertible Notes(4,063)(6,399)
Unamortized discount—Senior Notes(17,206)(10,501)
Unamortized deferred financing costs(25,645)(19,168)
Total carrying amount$4,283,836 $2,994,682 
______________________________________________________________________________________________________________________
(1)We entered into interest rate swaps on certain of our senior notes at closing to effectively convert them to floating rates. Each of those swaps has a notional amount equal to the aggregate principal amount of the respective notes, except for the 2031 Senior Notes swap which has a notional amount of $275.0 million.
(2)Effective rate reflects the coupon rate plus the effects of underwriter purchase discount.

Senior Notes Due 2025

    On December 4, 2017, we issued $500.0 million of 4.75% Senior Notes due 2025 (the “2025 Senior Notes”). On November 21, 2024, we redeemed $250.0 million of the 2025 Senior Notes and the remaining $250.0 million was repaid at maturity on March 15, 2025.
Senior Notes Due 2026
On July 14, 2021, we issued $400.0 million of 3.625% Senior Notes due 2026 (the “2026 Senior Notes”). The 2026 Senior Notes mature on July 15, 2026. On and after January 15, 2026, we may redeem some or all of the 2026 Senior Notes at a price equal to 100% of the principal amount thereof.
Senior Notes Due 2027

On January 25, 2022, we issued $500.0 million of 4.375% Senior Notes due 2027 (the “2027 Senior Notes”). The 2027 Senior Notes mature on January 15, 2027. Prior to July 15, 2026, we may redeem some or all of the 2027 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after July 15, 2026, we may redeem some or all of the 2027 Senior Notes at a price equal to 100% of the principal amount thereof.
Senior Notes Due 2028

On October 6, 2025, we issued $500.0 million of 5.25% Senior Notes due 2028 (the “2028 Senior Notes”). The 2028 Senior Notes mature on October 15, 2028. Prior to July 15, 2028, we may redeem some or all of the 2028 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after July 15, 2028, we may redeem some or all of the 2028 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to July 15, 2028, we may redeem up to 40% of the 2028 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due 2029
On March 27, 2024, we issued $600.0 million of 7.25% Senior Notes due 2029 (the “2029 Senior Notes”). The 2029 Senior Notes mature on April 1, 2029. Prior to October 1, 2028, we may redeem some or all of the 2029 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after October 1, 2028, we may redeem some or all of the 2029 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to April 1, 2027, we may redeem up to 40% of the 2029 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due April 2030
On October 10, 2024, we issued $400.0 million of 6.00% Senior Notes due 2030 (the “April 2030 Senior Notes”). The April 2030 Senior Notes mature on April 15, 2030. Prior to October 15, 2029, we may redeem some or all of the April 2030 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after October 15, 2029, we may redeem some or all of the April 2030 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to October 15, 2027, we may redeem up to 40% of the April 2030 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due July 2030
On December 27, 2024, we issued $500.0 million of 6.50% Senior Notes due 2030 (the “July 2030 Senior Notes”). The July 2030 Senior Notes mature on July 1, 2030. Prior to January 1, 2030, we may redeem some or all of the July 2030 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after January 1, 2030, we may redeem some or all of the July 2030 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to January 1, 2028, we may redeem up to 40% of the July 2030 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due October 2030
On April 8, 2025, we issued $500.0 million of 6.50% Senior Notes due 2030 (the “October 2030 Senior Notes”). The October 2030 Senior Notes mature on October 15, 2030. Prior to April 15, 2030, we may redeem some or all of the October 2030 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after April 15, 2030, we may redeem some or all of the October 2030 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to April 15, 2028, we may redeem up to 40% of the October 2030 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due 2031
On October 14, 2025, we issued $550.0 million of 5.75% Senior Notes due 2031 (the “2031 Senior Notes”). The 2031 Senior Notes mature on January 15, 2031. Prior to July 15, 2030, we may redeem some or all of the 2031 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after July 15, 2030, we may redeem some or all of the 2031 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to January 15, 2029, we may redeem up to 40% of the 2031 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Our unsecured senior notes contain certain financial tests and covenants. As of December 31, 2025, we were in compliance with all such covenants.
Convertible Notes
In July 2023, we issued $380.8 million of 6.75% Convertible Senior Notes due 2027 (the “2027 Convertible Notes”) for net proceeds of $371.2 million. The notes mature on July 15, 2027.
We recognized interest expense from our Convertible Notes (including prior convertible notes repaid during 2023) of $28.2 million, $28.1 million and $16.6 million, respectively, during the years ended December 31, 2025, 2024 and 2023.
The following table details the conversion attributes of our Convertible Notes outstanding as of December 31, 2025 (amounts in thousands, except rates):
December 31, 2025
ConversionConversion
Rate (1)Price (2)
2027 Convertible Notes48.1783$20.76
______________________________________________________________________________________________________________________
(1)The conversion rate represents the number of shares of common stock issuable per $1,000 principal amount of 2027 Convertible Notes converted, as adjusted in accordance with the indenture governing the 2027 Convertible Notes (including the applicable supplemental indenture).
(2)As of December 31, 2025, the market price of the Company’s common stock was $18.01.
The if-converted value of the 2027 Convertible Notes was less than their principal amount by $50.4 million at December 31, 2025 as the closing market price of the Company’s common stock of $18.01 was less than the implicit conversion price of $20.76 per share. The if-converted value of the principal amount of the 2027 Convertible Notes was $330.4 million as of December 31, 2025. As of December 31, 2025, the net carrying amount and fair value of the 2027 Convertible Notes was $376.4 million and $391.9 million, respectively.
Upon conversion of the 2027 Convertible Notes, settlement may be made in common stock, cash or a combination of both, at the option of the Company.
Conditions for Conversion
Prior to January 15, 2027, the 2027 Convertible Notes will be convertible only upon satisfaction of one or more of the following conditions: (1) the closing market price of the Company’s common stock is at least 110% of the conversion price of the 2027 Convertible Notes for at least 20 out of 30 trading days prior to the end of the preceding fiscal quarter, (2) the trading price of the 2027 Convertible Notes is less than 98% of the product of (i) the conversion rate and (ii) the closing price of the Company’s common stock during any five consecutive trading day period, (3) the Company issues certain equity instruments at less than the 10-day average closing market price of its common stock or the per-share value of certain distributions exceeds the market price of the Company’s common stock by more than 10% or (4) certain other specified corporate events (significant consolidation, sale, merger, share exchange, fundamental change, etc.) occur.
On or after January 15, 2027, holders of the 2027 Convertible Notes may convert each of their notes at the applicable conversion rate at any time prior to the close of business on the second scheduled trading day immediately preceding the maturity date.
v3.25.4
Unsecured Senior Notes
12 Months Ended
Dec. 31, 2025
Debt Instruments [Abstract]  
Unsecured Senior Notes Secured Borrowings
Secured Financing Agreements
The following table is a summary of our secured financing agreements in place as of December 31, 2025 and 2024 (dollars in thousands):
Outstanding Balance at
Current
Maturity
   
Extended
Maturity (a)
   
Weighted Average
Coupon
Pledged Asset
Carrying Value
Maximum
Facility Size
   December 31, 2025December 31, 2024
Repurchase Agreements:
Commercial LoansAug 2026 to May 2031
(b)
Jun 2029 to Dec 2033
(b)
Index + 1.83%
(c)
$9,986,198 $12,243,159 
(d)
$6,048,734 $5,137,103 
Residential LoansMar 2026 to Oct 2027Mar 2026 to Apr 2028
SOFR + 1.65%
2,275,806 3,450,000 1,929,400 2,126,692 
Infrastructure LoansSep 2027Sep 2029
Index + 2.00%
299,123 650,000 211,651 264,432 
Conduit LoansFeb 2026 to Jun 2028Feb 2027 to Jun 2029
SOFR + 2.15%
— 375,000 — 87,061 
CMBS/RMBSJun 2026 to Apr 2032
(e)
Jul 2026 to Oct 2032
(e)
(f)1,255,407 939,978 700,307 
(g)
721,097 
Total Repurchase Agreements13,816,534 17,658,137 8,890,092 8,336,385 
Other Secured Financing:
Borrowing Base FacilityOct 2027Oct 2029
SOFR + 2.00%
52,855 1,250,000 
(h)
2,000 2,000 
Commercial Financing FacilitiesDec 2026 to Apr 2030Jan 2027 to Dec 2033
Index + 1.98%
705,143 978,143 
(i)
480,611 330,081 
Infrastructure Financing FacilitiesJul 2028 to Oct 2028Aug 2030 to Jul 2033
SOFR + 1.96%
671,973 1,175,000 515,004 499,242 
Property Financing
Dec 2025 to Dec 2026
(j)
Dec 2025 to May 2029
(j)
SOFR + 2.52%
792,501 1,110,191 622,906 
(k)
615,854 
Term Loans and RevolverNov 2027 to Sep 2032N/A
SOFR + 2.00%
N/A
(l)
2,470,180 2,270,180 1,452,567 
Total Other Secured Financing2,222,472 6,983,514 3,890,701 2,899,744 
$16,039,006 $24,641,651 12,780,793 11,236,129 
Unamortized net discount(19,084)(19,338)
Unamortized deferred financing costs(82,761)(65,234)
$12,678,948 $11,151,557 
______________________________________________________________________________________________________________________
(a)Subject to certain conditions as defined in the respective facility agreement.
(b)For certain facilities, borrowings collateralized by loans existing at maturity may remain outstanding until such loan collateral matures, subject to certain specified conditions.
(c)Certain facilities with an outstanding balance of $2.7 billion as of December 31, 2025 are indexed to EURIBOR, BBSY, SARON, SONIA and STIBOR. The remainder are indexed to SOFR.
(d)Certain facilities with an aggregate initial maximum facility size of $11.8 billion may be increased to $12.2 billion, subject to certain conditions. The $12.2 billion amount includes such upsizes.
(e)Certain facilities with an outstanding balance of $246.4 million as of December 31, 2025 carry a rolling 6 or 12-month term which may reset monthly or quarterly with the lender's consent. These facilities carry no maximum facility size.
(f)Certain facilities with an outstanding balance of $340.5 million as of December 31, 2025 have a weighted average fixed annual interest rate of 4.02%. All other facilities are variable rate with a weighted average rate of SOFR + 1.65%.
(g)Includes: (i) $319.5 million outstanding on a repurchase facility that is not subject to margin calls; and (ii) $25.8 million outstanding on one of our repurchase facilities that represents the 49% pro rata share owed by a non-controlling partner in a consolidated joint venture (see Note 16).
(h)The maximum facility size as of December 31, 2025 of $615.0 million may be increased to $1.3 billion, subject to certain conditions. The $1.3 billion amount includes such upsize.
(i)Certain facilities with an aggregate initial maximum facility size of $878.1 million may be increased to $978.1 million, subject to certain conditions. The $978.1 million amount includes such upsizes.
(j)In December 2025, a $17.6 million property mortgage loan to a joint venture in which we hold a 75% interest matured. We are in the process of negotiating a maturity extension with the lender.
(k)Of the total balance, $115.3 million relates to Fundamental.
(l)These facilities are secured by the equity interests in certain of our subsidiaries which totaled $7.7 billion as of December 31, 2025.
In the normal course of business, the Company is in discussions with its lenders to extend, amend or replace any financing facilities which contain near term expirations.
During the year ended December 31, 2025, we amended several commercial credit facilities resulting in an aggregate net upsize of $2.0 billion and extended the weighted average maturity on amended facilities by 1.4 years to 2.6 years.
In September 2025, we entered into a term loan facility totaling $700.0 million that carries a seven-year term, an annual interest rate of SOFR + 2.25%, and an issue discount of 50 bps.
In July 2025, we assumed property financing under a revolving credit agreement in connection with the acquisition of Fundamental. The maximum facility size is $600.0 million, of which $115.3 million is outstanding as of December 31, 2025. The facility is used to temporarily fund real estate acquisitions until securitization in the form of ABS financing (see discussion of securitized financing below). The facility matures in December 2026, carries an annual interest rate of SOFR + 2.50% (floor of 0.50%) and requires monthly interest-only payments, with no principal payments due until the earlier of maturity or the release of a property through sale or refinance.
In July 2025, we amended our $682.6 million November 2027 and $893.3 million January 2030 term loan facilities, reducing the spreads by 50 bps and 25 bps, to SOFR + 1.75% and SOFR + 2.00%, respectively.
In March 2025, we amended a credit facility within the Infrastructure Lending Segment, increasing the facility size by $125.0 million and reducing the spread by 20 bps.
In January 2025, we amended our January 2030 term loan facility, increasing the facility size to $900.0 million, reducing the spread by 73 bps and extending the maturity date from July 2026 to January 2030. We also amended our existing revolving credit facility, increasing the facility by $50.0 million, to $200.0 million, and extending the maturity date from April 2026 to January 2030.

Our secured financing agreements contain certain financial tests and covenants. As of December 31, 2025, we were in compliance with all such covenants.

We seek to mitigate risks associated with our repurchase agreements by managing risk related to the credit quality of our assets, interest rates, liquidity, prepayment speeds and market value. The margin call provisions under the majority of our repurchase facilities, consisting of 66% of these agreements, do not permit valuation adjustments based on capital market events and are limited to collateral-specific credit marks generally determined on a commercially reasonable basis. To monitor credit risk associated with the performance and value of our loans and investments, our asset management team regularly reviews our investment portfolios and is in regular contact with our borrowers, monitoring performance of the collateral and enforcing our rights as necessary. For the 34% of repurchase agreements which do permit valuation adjustments based on capital market events, approximately 6% of these pertain to our loans held-for-sale, for which we manage credit risk through the purchase of credit index instruments. We further seek to manage risks associated with our repurchase agreements by matching the maturities and interest rate characteristics of our loans with the related repurchase agreement.

For the years ended December 31, 2025, 2024 and 2023, approximately $36.4 million, $36.5 million and $40.7 million, respectively, of amortization of deferred financing costs from secured financing agreements was included in interest expense on our consolidated statements of operations.

As of December 31, 2025, Morgan Stanley Bank, N.A. held collateral sold under certain of our repurchase agreements with carrying values that exceeded the respective repurchase obligations by $1.1 billion. The weighted average extended maturity of those repurchase agreements is 4.4 years.
Securitized Financing
Collateralized Loan Obligations and Single Asset Securitizations
We finance various pools of our commercial and infrastructure loans held-for-investment through multiple CLOs and a SASB, each involving the transfer of held-for-investment loans or loan participations into a consolidated VIE, which then issues various classes of non-recourse notes secured by the loans pursuant to the terms of an indenture. In exchange for the transfer of loans to the respective VIE, we receive cash proceeds from the sale of the notes to third parties and retain subordinated notes or preferred shares in the VIE. The CLOs typically contain a reinvestment feature that, subject to certain eligibility criteria, allows us to contribute new loans or participation interests in loans to the CLO for a specified period of years. The CLOs may also contain a ramp-up feature that, for a certain period of time after the closing date, allows us to utilize unused proceeds of the CLO to acquire additional collateral to complete the CLO portfolio.
During the year ended December 31, 2025, our CLO and SASB activity was as follows:
Commercial and Residential Lending Segment
In November 2025, we refinanced a pool of our commercial loans held-for-investment through a CLO, STWD 2025-FL4. On the closing date, the CLO issued $1.1 billion of notes, of which $968.6 million of notes were purchased by third party investors and $135.2 million of subordinated notes were retained by us. The CLO contains a reinvestment feature that, subject to certain eligibility criteria, allows us to contribute new loans or participation interests in loans to the CLO for a period of 2.5 years. The CLO also contains a ramp-up feature.
In May 2025, we redeemed at par the third party financing of our STWD 2019-FL1 CLO issued in August 2019 for $220.1 million plus accrued interest.
Infrastructure Lending Segment
In October 2025, we refinanced a pool of our infrastructure loans held-for-investment through a CLO, Starwood 2025-SIF6. On the closing date, the CLO issued $500.0 million of notes, of which $413.5 million of notes were purchased by third party investors and $86.5 million of subordinated notes were retained by us. The CLO contains a reinvestment feature that, subject to certain eligibility criteria, allows us to contribute new loans or participation interests in loans to the CLO for a period of three years. The CLO also contains a ramp-up feature.
In April 2025, we refinanced a pool of our infrastructure loans held-for-investment through a CLO, Starwood 2025-SIF5. On the closing date, the CLO issued $500.0 million of notes, of which $413.5 million of notes were purchased by third party investors and $86.5 million of subordinated notes were retained by us. The CLO contains a reinvestment feature that, subject to certain eligibility criteria, allows us to contribute new loans or participation interests in loans to the CLO for a period of three years. The CLO also contains a ramp-up feature. In connection therewith, we redeemed at par the third party financing for our STWD 2021-SIF2 CLO issued in January 2022 for $410.0 million plus accrued interest, and contributed certain loans previously held in that CLO to Starwood 2025-SIF5.
Asset-backed Securitizations
Fundamental utilizes ABS financing in the form of net-lease mortgage notes issued under a master trust by wholly-owned consolidated special purpose vehicles (“SPVs”). Each ABS note series requires monthly principal and interest payments with a balloon payment due at maturity. In connection with the ABS notes, Fundamental is subject to various restrictive financial and nonfinancial covenants, which, among other things, require certain minimum debt service coverage ratios. Fundamental was in compliance with all such covenants as of December 31, 2025.
During the year ended December 31, 2025, ABS activity was as follows:
Property Segment
In October 2025, we refinanced a $492.1 million pool of Fundamental's net lease properties through an ABS, FI Series 2025-1, with $391.1 million of third party financing at a weighted average fixed rate of 5.26% and weighted average maturity of 6.45 years.
The CLOs, SASB and ABS SPVs are considered VIEs, for which we are deemed the primary beneficiary and therefore consolidate. Refer to Note 16 for further discussion.
The following table is a summary of our securitized financing as of December 31, 2025 and 2024 (amounts in thousands):
December 31, 2025CountFace
Amount
Carrying
Value
Weighted
Average Rate
Maturity
STWD 2025-FL4
Collateral assets21$1,049,200 $1,108,352 
SOFR + 3.19%
(a)July 2029(b)
Financing1968,628 961,078 
SOFR + 1.85%
(c)December 2042(d)
STWD 2022-FL3
Collateral assets23662,525 668,530 
SOFR + 2.99%
(a)April 2027(b)
Financing1505,973 505,973 
SOFR + 1.82%
(c)November 2038(d)
STWD 2021-HTS
Collateral assets1102,602 103,101 
SOFR + 3.97%
(a)April 2026(b)
Financing182,693 82,693 
SOFR + 3.80%
(c)April 2034(d)
STWD 2021-FL2
Collateral assets18886,773 896,979 
SOFR + 3.22%
(a)December 2026(b)
Financing1674,494 674,494 
SOFR + 1.77%
(c)April 2038(d)
Starwood 2025-SIF6
Collateral assets27487,404 503,199 
SOFR + 3.75%
(a)July 2031(b)
Financing1413,500 410,792 
SOFR + 1.91%
(c)October 2037(d)
Starwood 2025-SIF5
Collateral assets29444,427 510,441 
SOFR + 3.64%
(a)February 2031(b)
Financing1413,500 410,945 
SOFR + 1.94%
(c)April 2037(d)
Starwood 2024-SIF4
Collateral assets27551,333 612,505 
SOFR + 3.69%
(a)March 2031(b)
Financing1496,200 493,800 
SOFR + 2.10%
(c)October 2036(d)
STWD 2024-SIF3
Collateral assets27354,210 408,594 
SOFR + 3.78%
(a)November 2030(b)
Financing1330,000 330,000 
SOFR + 2.41%
(c)April 2036(d)
Subtotal - CLOs and SASB
Collateral assets4,538,474 4,811,701 
Financing3,884,988 3,869,775 
ABS Financing
Collateral assets433N/A1,927,934 N/AN/A
ABS Master Series 41,268,328 1,261,678 5.73%(e)Mar 2028 to Oct 2032
Total Securitized Financing
Collateral assets$4,538,474 $6,739,635 
Financing$5,153,316 $5,131,453 
December 31, 2024CountFace
Amount
Carrying
Value
Weighted
Average Rate
Maturity
STWD 2022-FL3
Collateral assets35$921,139 $927,656 
SOFR + 3.32%
(a)October 2026(b)
Financing1764,223 762,992 
SOFR + 1.94%
(c)November 2038(d)
STWD 2021-HTS
Collateral assets1174,417 175,338 
SOFR + 4.01%
(a)April 2026(b)
Financing1154,508 154,508 
SOFR + 2.81%
(c)April 2034(d)
STWD 2021-FL2
Collateral assets221,047,685 1,053,503 
SOFR + 3.64%
(a)August 2026(b)
Financing1829,137 829,137 
SOFR + 1.68%
(c)April 2038(d)
STWD 2019-FL1
Collateral assets7383,853 385,712 
SOFR + 3.50%
(a)August 2026(b)
Financing1220,228 220,228 
SOFR + 2.10%
(c)July 2038(d)
Starwood 2024-SIF4
Collateral assets33558,707 609,072 
SOFR + 3.95%
(a)June 2029(b)
Financing1496,200 492,936 
SOFR + 2.10%
(c)October 2036(d)
STWD 2024-SIF3
Collateral assets31394,070 410,263 
SOFR + 4.01%
(a)April 2029(b)
Financing1330,000 327,553 
SOFR + 2.41%
(c)April 2036(d)
STWD 2021-SIF2
Collateral assets30500,898 515,425 
SOFR + 3.79%
(a)May 2029(b)
Financing1410,000 409,072 
SOFR + 2.11%
(c)January 2033(d)
Total Securitized Financing
Collateral assets$3,980,769 $4,076,969 
Financing$3,204,296 $3,196,426 
___________________________________________________________________________________________________________________________________
(a)Represents the weighted-average coupon earned on variable rate loans during the respective year-to-date period and excludes loans for which interest income is not recognized.
(b)Represents the weighted-average maturity, assuming the extended contractual maturity of the collateral assets.
(c)Represents the weighted-average cost of financing, inclusive of any related deferred issuance costs.
(d)Repayments of the CLOs and SASB are tied to timing of the related collateral asset repayments. The term of the CLOs and SASB financing obligations represents the legal final maturity date.
(e)Includes: (i) $390.9 million outstanding under ABS Series 2025-1 with a weighted average fixed rate of 5.26%; (ii) $240.3 million outstanding under ABS Series 2024-1 with a weighted average fixed rate of 5.03%; (iii) $313.2 million outstanding under ABS Series 2023-2 with a weighted average fixed rate of 5.89% and (iv) $323.9 million outstanding under ABS Series 2023-1 with a weighted average fixed rate of 6.65%.
We incurred issuance costs in connection with our securitized financing, which is amortized on an effective yield basis over the estimated life of the debt. For the years ended December 31, 2025, 2024 and 2023, approximately $4.2 million, $7.3 million and $8.7 million, respectively, of amortization of deferred financing costs was included in interest expense on our consolidated statements of operations. As of December 31, 2025 and 2024, our unamortized issuance costs were $21.6 million and $7.9 million, respectively.
Maturities
Our credit facilities generally require principal to be paid down prior to the facilities’ respective maturities if and when we receive principal payments on, or sell, the investment collateral that we have pledged. The following table sets forth our principal repayments schedule for secured financings based on the earlier of (i) the extended contractual maturity of each credit facility or (ii) the extended contractual maturity of each of the investments that have been pledged as collateral under the respective credit facility (amounts in thousands):
Repurchase
Agreements
Other Secured
Financing
Securitized Financing (a)
Total
2026$1,053,645 $165,524 $1,060,291 $2,279,460 
20272,358,748 989,142 571,017 3,918,907 
20281,489,670 184,734 212,206 1,886,610 
20291,075,994 537,198 297,578 1,910,770 
20302,775,491 1,211,713 1,066,593 5,053,797 
Thereafter136,544 802,390 1,945,631 2,884,565 
Total$8,890,092 $3,890,701 $5,153,316 $17,934,109 
______________________________________________________________________________________________________________________
(a)For the CLOs, the above does not assume utilization of their reinvestment features. The SASB and ABS financings do not have reinvestment features.
Unsecured Senior Notes
The following table is a summary of our unsecured senior notes outstanding as of December 31, 2025 and 2024 (dollars in thousands):
Coupon
Rate
Swapped Rate (1)
Effective
Rate (2)
Maturity
Date
Remaining
Period of
Amortization
Carrying Value at
December 31, 2025December 31, 2024
2027 Convertible Notes
6.75%
N/A
7.38%7/15/20271.5 years$380,750 $380,750 
2025 Senior Notes4.75%
SOFR + 2.64%
5.04%3/15/2025

N/A— 250,000 
2026 Senior Notes3.63%
N/A
3.77%7/15/20260.5 years400,000 400,000 
2027 Senior Notes4.38%
SOFR + 2.95%
4.49%1/15/20271.0 year500,000 500,000 
2028 Senior Notes
5.25%
SOFR + 1.88%
5.49%10/15/20282.8 years500,000 — 
2029 Senior Notes7.25%
SOFR + 3.25%
7.37%4/1/20293.3 years600,000 600,000 
April 2030 Senior Notes6.00%
SOFR + 2.70%
6.14%4/15/20304.3 years400,000 400,000 
July 2030 Senior Notes6.50%
SOFR + 2.55%
6.64%7/1/20304.5 years500,000 500,000 
October 2030 Senior Notes6.50%
SOFR + 2.61%
6.64%10/15/20304.8 years500,000 — 
2031 Senior Notes
5.75%
SOFR + 2.24%
5.90%1/15/20315.0 years550,000 — 
Total principal amount4,330,750 3,030,750 
Unamortized discount—Convertible Notes(4,063)(6,399)
Unamortized discount—Senior Notes(17,206)(10,501)
Unamortized deferred financing costs(25,645)(19,168)
Total carrying amount$4,283,836 $2,994,682 
______________________________________________________________________________________________________________________
(1)We entered into interest rate swaps on certain of our senior notes at closing to effectively convert them to floating rates. Each of those swaps has a notional amount equal to the aggregate principal amount of the respective notes, except for the 2031 Senior Notes swap which has a notional amount of $275.0 million.
(2)Effective rate reflects the coupon rate plus the effects of underwriter purchase discount.

Senior Notes Due 2025

    On December 4, 2017, we issued $500.0 million of 4.75% Senior Notes due 2025 (the “2025 Senior Notes”). On November 21, 2024, we redeemed $250.0 million of the 2025 Senior Notes and the remaining $250.0 million was repaid at maturity on March 15, 2025.
Senior Notes Due 2026
On July 14, 2021, we issued $400.0 million of 3.625% Senior Notes due 2026 (the “2026 Senior Notes”). The 2026 Senior Notes mature on July 15, 2026. On and after January 15, 2026, we may redeem some or all of the 2026 Senior Notes at a price equal to 100% of the principal amount thereof.
Senior Notes Due 2027

On January 25, 2022, we issued $500.0 million of 4.375% Senior Notes due 2027 (the “2027 Senior Notes”). The 2027 Senior Notes mature on January 15, 2027. Prior to July 15, 2026, we may redeem some or all of the 2027 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after July 15, 2026, we may redeem some or all of the 2027 Senior Notes at a price equal to 100% of the principal amount thereof.
Senior Notes Due 2028

On October 6, 2025, we issued $500.0 million of 5.25% Senior Notes due 2028 (the “2028 Senior Notes”). The 2028 Senior Notes mature on October 15, 2028. Prior to July 15, 2028, we may redeem some or all of the 2028 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after July 15, 2028, we may redeem some or all of the 2028 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to July 15, 2028, we may redeem up to 40% of the 2028 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due 2029
On March 27, 2024, we issued $600.0 million of 7.25% Senior Notes due 2029 (the “2029 Senior Notes”). The 2029 Senior Notes mature on April 1, 2029. Prior to October 1, 2028, we may redeem some or all of the 2029 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after October 1, 2028, we may redeem some or all of the 2029 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to April 1, 2027, we may redeem up to 40% of the 2029 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due April 2030
On October 10, 2024, we issued $400.0 million of 6.00% Senior Notes due 2030 (the “April 2030 Senior Notes”). The April 2030 Senior Notes mature on April 15, 2030. Prior to October 15, 2029, we may redeem some or all of the April 2030 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after October 15, 2029, we may redeem some or all of the April 2030 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to October 15, 2027, we may redeem up to 40% of the April 2030 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due July 2030
On December 27, 2024, we issued $500.0 million of 6.50% Senior Notes due 2030 (the “July 2030 Senior Notes”). The July 2030 Senior Notes mature on July 1, 2030. Prior to January 1, 2030, we may redeem some or all of the July 2030 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after January 1, 2030, we may redeem some or all of the July 2030 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to January 1, 2028, we may redeem up to 40% of the July 2030 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due October 2030
On April 8, 2025, we issued $500.0 million of 6.50% Senior Notes due 2030 (the “October 2030 Senior Notes”). The October 2030 Senior Notes mature on October 15, 2030. Prior to April 15, 2030, we may redeem some or all of the October 2030 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after April 15, 2030, we may redeem some or all of the October 2030 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to April 15, 2028, we may redeem up to 40% of the October 2030 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Senior Notes Due 2031
On October 14, 2025, we issued $550.0 million of 5.75% Senior Notes due 2031 (the “2031 Senior Notes”). The 2031 Senior Notes mature on January 15, 2031. Prior to July 15, 2030, we may redeem some or all of the 2031 Senior Notes at a price equal to 100% of the principal amount thereof, plus the applicable “make-whole” premium as of the applicable date of redemption. On and after July 15, 2030, we may redeem some or all of the 2031 Senior Notes at a price equal to 100% of the principal amount thereof. In addition, prior to January 15, 2029, we may redeem up to 40% of the 2031 Senior Notes at the applicable redemption price using the proceeds of certain equity offerings.
Our unsecured senior notes contain certain financial tests and covenants. As of December 31, 2025, we were in compliance with all such covenants.
Convertible Notes
In July 2023, we issued $380.8 million of 6.75% Convertible Senior Notes due 2027 (the “2027 Convertible Notes”) for net proceeds of $371.2 million. The notes mature on July 15, 2027.
We recognized interest expense from our Convertible Notes (including prior convertible notes repaid during 2023) of $28.2 million, $28.1 million and $16.6 million, respectively, during the years ended December 31, 2025, 2024 and 2023.
The following table details the conversion attributes of our Convertible Notes outstanding as of December 31, 2025 (amounts in thousands, except rates):
December 31, 2025
ConversionConversion
Rate (1)Price (2)
2027 Convertible Notes48.1783$20.76
______________________________________________________________________________________________________________________
(1)The conversion rate represents the number of shares of common stock issuable per $1,000 principal amount of 2027 Convertible Notes converted, as adjusted in accordance with the indenture governing the 2027 Convertible Notes (including the applicable supplemental indenture).
(2)As of December 31, 2025, the market price of the Company’s common stock was $18.01.
The if-converted value of the 2027 Convertible Notes was less than their principal amount by $50.4 million at December 31, 2025 as the closing market price of the Company’s common stock of $18.01 was less than the implicit conversion price of $20.76 per share. The if-converted value of the principal amount of the 2027 Convertible Notes was $330.4 million as of December 31, 2025. As of December 31, 2025, the net carrying amount and fair value of the 2027 Convertible Notes was $376.4 million and $391.9 million, respectively.
Upon conversion of the 2027 Convertible Notes, settlement may be made in common stock, cash or a combination of both, at the option of the Company.
Conditions for Conversion
Prior to January 15, 2027, the 2027 Convertible Notes will be convertible only upon satisfaction of one or more of the following conditions: (1) the closing market price of the Company’s common stock is at least 110% of the conversion price of the 2027 Convertible Notes for at least 20 out of 30 trading days prior to the end of the preceding fiscal quarter, (2) the trading price of the 2027 Convertible Notes is less than 98% of the product of (i) the conversion rate and (ii) the closing price of the Company’s common stock during any five consecutive trading day period, (3) the Company issues certain equity instruments at less than the 10-day average closing market price of its common stock or the per-share value of certain distributions exceeds the market price of the Company’s common stock by more than 10% or (4) certain other specified corporate events (significant consolidation, sale, merger, share exchange, fundamental change, etc.) occur.
On or after January 15, 2027, holders of the 2027 Convertible Notes may convert each of their notes at the applicable conversion rate at any time prior to the close of business on the second scheduled trading day immediately preceding the maturity date.
v3.25.4
Loan Securitization/Sale Activities
12 Months Ended
Dec. 31, 2025
Loan Securitization/Sale Activities  
Loan Securitization/Sale Activities Loan Securitization/Sale Activities
As described below, we regularly sell loans and notes under various strategies. We evaluate such sales as to whether they meet the criteria for treatment as a sale—legal isolation, ability of transferee to pledge or exchange the transferred assets without constraint and transfer of control.
Loan Securitizations
Within the Investing and Servicing Segment, we originate commercial mortgage loans with the intent to sell these mortgage loans to VIEs for the purposes of securitization. These VIEs then issue CMBS that are collateralized in part by these assets, as well as other assets transferred to the VIE by third parties. Within the Commercial and Residential Lending Segment, we acquire residential loans with the intent to sell these mortgage loans to VIEs for the purpose of securitization. These VIEs then issue RMBS that are collateralized by these assets.
In certain instances, we retain an interest in the CMBS or RMBS VIE and serve as special servicer or servicing administrator for the VIE. In these circumstances, we generally consolidate the VIE into which the loans were sold. The securitizations are subject to optional redemption after a certain period of time or when the pool balance falls below a specified threshold. There were no such redemptions during the years ended December 31, 2025, 2024 and 2023.
The following summarizes the face amount and proceeds of commercial loans securitized for the years ended December 31, 2025, 2024 and 2023 (amounts in thousands):
Commercial Loans
Face AmountProceeds
For the Year Ended December 31,
20251,201,892 1,241,841 
20241,567,244 1,603,167 
2023759,740 770,733 
There were no residential loans securitized during the years ended December 31, 2025, 2024 and 2023.
The securitization of commercial and residential loans does not result in a discrete gain or loss since they are carried under the fair value option.
Our securitizations have each been structured as bankruptcy-remote entities whose assets are not intended to be available to the creditors of any other party.
Commercial and Residential Loan Sales
Within the Commercial and Residential Lending Segment, we originate or acquire commercial mortgage loans, subsequently selling all or a portion thereof. Typically, our motivation for entering into these transactions is to effectively create leverage on the subordinated position that we will retain and hold for investment. We also may sell certain of our previously-acquired residential loans to third parties outside a securitization.
During the year ended December 31, 2025, we sold a $231.7 million senior interest in a first mortgage originated during the year for proceeds of $229.9 million. During the year ended December 31, 2024, we sold $40.1 million of participating interests in first mortgage and mezzanine loans at par (see related discussion in Note 17). During the year ended December 31, 2023, we sold $95.5 million of mezzanine loans at par less costs to sell.
During the years ended December 31, 2025 and 2024, (losses) gains recognized on sales of commercial loans were $(0.4) million and $0.3 million, respectively. During the year ended December 31, 2023, losses recognized on sales of commercial loans were immaterial.
Investing and Servicing Loan Sales

During the year ended December 31, 2025, we sold loans outside of securitizations with a face amount of $42.5 million for proceeds of $43.5 million. During the year ended December 31, 2024, we sold loans outside of securitizations with a face amount of $127.9 million for proceeds of $124.8 million. The sale of these loans does not result in a discrete gain or loss since they are carried under the fair value option. There were no such sales of loans during the year ended December 31, 2023.
Infrastructure Loan Sales
During the year ended December 31, 2024, we sold a loan with a face amount of $49.5 million for proceeds of $47.1 million. The loan had been reclassified as held-for-sale during the three months ended March 31, 2024, at which time a $1.5 million fair value adjustment was provided within credit loss provision based on the contractual sale price. During the years ended December 31, 2025 and 2023, there were no such sales of loans.
v3.25.4
Derivatives and Hedging Activity
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivatives and Hedging Activity Derivatives and Hedging Activity
Risk Management Objective of Using Derivatives
We are exposed to certain risks arising from both our business operations and economic conditions. We principally manage our exposures to a wide variety of business and operational risks through management of our core business activities. We manage economic risks, including interest rate, foreign exchange, liquidity and credit risk primarily by managing the amount, sources and duration of our debt funding and the use of derivative financial instruments. Specifically, we enter into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates, credit spreads, and foreign exchange rates. Our derivative financial instruments are used to manage differences in the amount, timing and duration of the known or expected cash receipts and known or expected cash payments principally related to our investments, anticipated level of loan sales, and borrowings.
Designated Hedges
The Company does not generally elect to apply the hedge accounting designation to its hedging instruments. As of December 31, 2025 and 2024, the Company did not have any designated hedges.
Non-designated Hedges and Derivatives
Derivatives not designated as hedges are derivatives that do not meet the criteria for hedge accounting under GAAP or which we have not elected to designate as hedges. We do not use these derivatives for speculative purposes but instead they are used to manage our exposure to various risks such as foreign exchange rates, interest rate changes and certain credit spreads. Changes in the fair value of derivatives not designated in hedging relationships are recorded directly in gain (loss) on derivative financial instruments in our consolidated statements of operations.
We have entered into the following types of non-designated hedges and derivatives:
Foreign exchange (“Fx”) forwards whereby we agree to buy or sell a specified amount of foreign currency for a specified amount of USD at a future date, economically fixing the USD amounts of foreign denominated cash flows we expect to receive or pay related to certain foreign denominated loan investments;
Interest rate contracts which hedge a portion of our exposure to changes in interest rates; and
Credit instruments which hedge a portion of our exposure to the credit risk of our commercial loans held-for-sale.
The following table summarizes our non-designated derivatives as of December 31, 2025 (notional amounts in thousands):
Type of DerivativeNumber of ContractsAggregate Notional AmountNotional CurrencyMaturity
Fx contracts – Buy Euros (“EUR”)13255,758 EURJanuary 2026 - September 2027
Fx contracts – Buy Pounds Sterling (“GBP”)1357,876 GBPMarch 2026 - April 2027
Fx contracts – Buy Australian dollar (“AUD”)9751,857 AUDJanuary 2026 - October 2029
Fx contracts – Buy Swiss Franc (“CHF”)15,584 CHFFebruary 2026
Fx contracts – Sell EUR152659,467 EURJanuary 2026 - December 2030
Fx contracts – Sell GBP256485,539 GBPJanuary 2026 - November 2029
Fx contracts – Sell AUD871,471,485 AUDJanuary 2026 - October 2029
Fx contracts – Sell CHF
717,326 CHFFebruary 2026 - May 2027
Fx contracts – Sell Swedish Kronas (“SEK”)
24360,609 SEKFebruary 2026 - February 2029
Interest rate swaps – Paying fixed rates332,497,198 USDMarch 2026 - December 2033
Interest rate swaps – Receiving fixed rates83,313,380 USDJanuary 2027 - January 2031
Interest rate futures
127,300 USDFebruary 2026
Interest rate caps3509,000 USDMay 2026 - June 2030
Credit instruments290,000 USDJuly 2030 - December 2030
Total609
The above table excludes certain interest rate derivatives which serve as an economic hedge related to our residential loan portfolio. In 2024, we entered into a series of derivative transactions related to this loan portfolio in an effort to extend hedge duration. The current high interest rate environment has caused these loans to experience lower prepayment speeds than was originally anticipated at the time of their origination. In order to minimize volatility in future earnings and cash flows while minimizing the current cash outflow, we: (i) entered into a series of reverse swap trades to offset approximately 100% of the dollar duration of our existing interest rate swaps through the end of 2024 and approximately 80% between 2025 through their termination in the second quarter of 2027; and (ii) entered into a forward starting swap from June 2027 for four years which pays fixed and receives floating in order to replace the swaps reversed. Given the volume of these hedges and their sequential nature, the notional value of these new swaps is not representative of the notional value of our portfolio, and they were thus excluded from the table above. The notional value of the swaps described in (i) above that were effective and included as of December 31, 2025 totaled $2.3 billion. The notional value of the swaps described in (i) above that were not yet effective and not included as of December 31, 2025 totaled $4.8 billion. Because the reverse swaps and the forward starting swap are not specifically designated to assets or liabilities, changes in their respective fair values are recorded currently in earnings. The above table also excludes $3.1 billion notional amount of certain other interest rate swaps we entered into prior to December 31, 2025, but that were not yet effective.
The table below presents the fair value of our derivative financial instruments as well as their classification on the consolidated balance sheets as of December 31, 2025 and 2024 (amounts in thousands):
Fair Value of Derivatives
in an Asset Position (1) as of
December 31,
Fair Value of Derivatives
in a Liability Position (2) as of
December 31,
2025202420252024
Foreign exchange contracts$26,770 $137,577 $72,351 $67,452 
Interest rate contracts18,657 37,758 10,060 27,292 
Credit instruments386 185 1,572 146 
Total derivatives$45,813 $175,520 $83,983 $94,890 
___________________________________________________
(1)Classified as derivative assets in our consolidated balance sheets.
(2)Classified as derivative liabilities in our consolidated balance sheets.
The table below presents the effect of our derivative financial instruments on the consolidated statements of operations for the years ended December 31, 2025, 2024 and 2023 (amounts in thousands):
Derivatives Not Designated
as Hedging Instruments
Location of Gain (Loss)
Recognized in Income
Amount of Gain (Loss)
Recognized in Income for the
Year Ended December 31,
202520242023
Foreign exchange contracts(Loss) gain on derivative financial instruments, net$(110,461)$95,110 $(65,085)
Interest rate contracts(Loss) gain on derivative financial instruments, net(16,303)64,036 27,293 
Credit instruments(Loss) gain on derivative financial instruments, net(504)(1,212)(813)
$(127,268)$157,934 $(38,605)
v3.25.4
Offsetting Assets and Liabilities
12 Months Ended
Dec. 31, 2025
Offsetting [Abstract]  
Offsetting Assets and Liabilities Offsetting Assets and Liabilities
The following tables present the potential effects of netting arrangements on our financial position for financial assets and liabilities within the scope of ASC 210-20, Balance Sheet—Offsetting, which for us are derivative assets and liabilities as well as repurchase agreement liabilities (amounts in thousands):
(ii)  
Gross Amounts
Offset in the
Statement of
Financial Position
(iii) = (i) - (ii)
Net Amounts
Presented in
the Statement of
Financial Position
(iv)
Gross Amounts Not
Offset in the Statement
of Financial Position
(i)
Gross Amounts
Recognized
Financial
Instruments
Cash Collateral
Received / Pledged
(v) = (iii) - (iv)
Net Amount
As of December 31, 2025
Derivative assets$45,813 $— $45,813 $33,709 $— $12,104 
Derivative liabilities$83,983 $— $83,983 $33,709 $50,274 $— 
Repurchase agreements8,890,092 — 8,890,092 8,890,092 — — 
$8,974,075 $— $8,974,075 $8,923,801 $50,274 $— 
As of December 31, 2024
Derivative assets$175,520 $— $175,520 $94,440 $20,760 $60,320 
Derivative liabilities$94,890 $— $94,890 $94,440 $450 $— 
Repurchase agreements8,336,385 — 8,336,385 8,336,385 — — 
$8,431,275 $— $8,431,275 $8,430,825 $450 $— 
v3.25.4
Variable Interest Entities
12 Months Ended
Dec. 31, 2025
Variable Interest Entities  
Variable Interest Entities Variable Interest Entities
Investment Securities
As discussed in Note 2, we evaluate all of our investments and other interests in entities for consolidation, including our investments in CMBS, RMBS and our retained interests in securitization transactions we initiated, all of which are generally considered to be variable interests in VIEs.
Securitization VIEs consolidated in accordance with ASC 810 are structured as pass through entities that receive principal and interest on the underlying collateral and distribute those payments to the certificate holders. The assets and other instruments held by these securitization entities are restricted and can only be used to fulfill the obligations of the entity. Additionally, the obligations of the securitization entities do not have any recourse to the general credit of any other consolidated entities, nor to us as the primary beneficiary. The VIE liabilities initially represent investment securities on our balance sheet (pre-consolidation). Upon consolidation of these VIEs, our associated investment securities are eliminated, as is the interest income related to those securities. Similarly, the fees we earn in our roles as special servicer of the bonds issued by the consolidated VIEs or as collateral administrator of the consolidated VIEs are also eliminated. Finally, a portion of the identified servicing intangible associated with the eliminated fee streams is eliminated in consolidation.
VIEs in which we are the Primary Beneficiary
The inclusion of the assets and liabilities of securitization VIEs in which we are deemed the primary beneficiary has no economic effect on us. Our exposure to the obligations of securitization VIEs is generally limited to our investment in these entities. We are not obligated to provide, nor have we provided, any financial support for any of these consolidated structures.
As discussed in Note 11, we have financed (i) various pools of our commercial and infrastructure loans held-for-investment through multiple CLOs and a SASB and (ii) pools of net lease properties through ABSs, all of which are considered to be VIEs. We are the primary beneficiary of, and therefore consolidate, all these securitized financing VIEs in our financial statements as we have both (i) the power to direct the activities in our role as collateral manager, collateral advisor, or controlling class representative and/or special servicer that most significantly impact the VIE’s economic performance, and (ii) the obligation to absorb losses and the right to receive benefits from the VIEs that could be potentially significant through the subordinate interests we own.
The following table details the assets and liabilities of our consolidated securitized financing VIEs as of December 31, 2025 and 2024 (amounts in thousands):
December 31, 2025December 31, 2024
Assets:
Cash and cash equivalents$251,137 $76,320 
Loans held-for-investment4,536,127 3,975,964 
Investment securities— 216 
Properties, net
1,570,531 — 
Intangible assets, net
333,263 — 
Accrued interest receivable14,178 20,755 
Other assets34,399 3,714 
Total Assets$6,739,635 $4,076,969 
Liabilities
Accounts payable, accrued expenses and other liabilities$79,854 $23,540 
Securitized financing, net
5,131,453 3,196,426 
Total Liabilities$5,211,307 $3,219,966 
Assets held by the securitized financing VIEs are restricted and can be used only to settle obligations of those VIEs, including the subordinate interests owned by us. The liabilities of those VIEs are non-recourse to us and can only be satisfied from the assets of the VIEs.
We also hold controlling interests in other non-securitization entities that are considered VIEs. The Woodstar Fund, Woodstar Feeder Fund, L.P. and one of the Woodstar Fund’s indirect investees, SPT Dolphin Intermediate LLC (“SPT Dolphin”), the entity which holds the Woodstar II Portfolio, are each VIEs because the third party interest holders do not carry kick-out rights or substantive participating rights. We were deemed to be the primary beneficiary of those VIEs because we possess both the power to direct the activities of the VIEs that most significantly impact their economic performance and a significant economic interest in each entity. The Woodstar Fund had total assets of $1.8 billion, including its indirect investment in SPT Dolphin, and no significant liabilities as of December 31, 2025. As of December 31, 2025, Woodstar Feeder Fund, L.P. and its consolidated subsidiary which is also considered a VIE, Woodstar Feeder REIT, LLC, had a $0.5 billion investment in the Woodstar Fund, had insignificant liabilities and had temporary equity of $0.4 billion consisting of the contingently redeemable non-controlling interests of the third party investors (see Note 18).
We also hold a 51% controlling interest in a joint venture (the “CMBS JV”) within our Investing and Servicing Segment, which is considered a VIE because the third party interest holder does not carry kick-out rights or substantive participating rights. We are deemed the primary beneficiary of the CMBS JV. This VIE had total assets of $219.5 million and liabilities of $53.5 million as of December 31, 2025. Refer to Note 18 for further discussion.
In addition to the above non-securitization entities, we have smaller VIEs with total assets of $86.6 million and insignificant liabilities as of December 31, 2025.
VIEs in which we are not the Primary Beneficiary
In certain instances, we hold a variable interest in a VIE in the form of CMBS, but either (i) we are not appointed, or do not serve as, special servicer or servicing administrator or (ii) an unrelated third party has the rights to unilaterally remove us as special servicer without cause. In these instances, we do not have the power to direct activities that most significantly impact the VIE’s economic performance. In other cases, the variable interest we hold does not obligate us to absorb losses or provide us with the right to receive benefits from the VIE which could potentially be significant. For these structures, we are not deemed to be the primary beneficiary of the VIE, and we do not consolidate these VIEs.
As noted above, we are not obligated to provide, nor have we provided, any financial support for any of our securitization VIEs, whether or not we are deemed to be the primary beneficiary. As such, the risk associated with our involvement in these VIEs is limited to the carrying value of our investment in the entity. As of December 31, 2025, our maximum risk of loss related to securitization VIEs in which we were not the primary beneficiary was $32.5 million on a fair value basis.
As of December 31, 2025, the securitization VIEs which we do not consolidate had debt obligations to beneficial interest holders with unpaid principal balances, excluding the notional value of interest-only securities, of $4.6 billion. The corresponding assets are comprised primarily of commercial mortgage loans with unpaid principal balances corresponding to the amounts of the outstanding debt obligations.
We also hold passive non-controlling interests in certain unconsolidated entities that are considered VIEs. We are not the primary beneficiaries of these VIEs as we do not possess the power to direct the activities of the VIEs that most significantly impact their economic performance and therefore report our interests, which totaled $6.3 million as of December 31, 2025, within investments in unconsolidated entities on our consolidated balance sheet. Our maximum risk of loss is limited to our carrying value of the investments.
v3.25.4
Related-Party Transactions
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Related-Party Transactions Related-Party Transactions
Management Agreement
We are party to a management agreement (the “Management Agreement”) with our Manager. Under the Management Agreement, our Manager, subject to the oversight of our board of directors, is required to manage our day to day activities, for which our Manager receives a base management fee and is eligible for an incentive fee and stock awards. Our Manager’s personnel perform certain due diligence, legal, management and other services that outside professionals or consultants would otherwise perform. As such, in accordance with the terms of our Management Agreement, our Manager is paid or reimbursed for the documented costs of performing such tasks.
Base Management Fee. The base management fee is 1.5% of our stockholders’ equity per annum and calculated and payable quarterly in arrears in cash. For purposes of calculating the management fee, our stockholders’ equity means: (a) the sum of (1) the net proceeds from all issuances of our equity securities since inception and equity securities of subsidiaries issued in exchange for properties (allocated on a pro rata daily basis for such issuances during the fiscal quarter of any such issuance), plus (2) our retained earnings and income to non-controlling interests with respect to equity securities of subsidiaries issued in exchange for properties at the end of the most recently completed calendar quarter (without taking into account any non-cash equity compensation expense incurred in current or prior periods), less (b) any amount that we pay to repurchase our common stock since inception. It also excludes (1) any unrealized gains and losses and other non-cash items that have impacted stockholders’ equity as reported in our financial statements prepared in accordance with GAAP, and (2) one-time events pursuant to changes in GAAP, and certain non-cash items not otherwise described above, in each case after discussions between our Manager and our independent directors and approval by a majority of our independent directors. As a result, our stockholders’ equity, for purposes of calculating the management fee, could be greater or less than the amount of stockholders’ equity shown in our consolidated financial statements.
For the years ended December 31, 2025, 2024 and 2023, approximately $97.2 million, $89.8 million and $87.3 million, respectively, was incurred for base management fees. As of December 31, 2025 and 2024, there were $25.3 million and $23.5 million, respectively, of unpaid base management fees included in related-party payable in our consolidated balance sheets.
Incentive Fee. Our Manager is entitled to be paid the incentive fee described below with respect to each calendar quarter if (1) our Core Earnings (as defined below) for the previous 12-month period exceeds an 8% threshold, and (2) our Core Earnings for the 12 most recently completed calendar quarters is greater than zero.

The incentive fee is an amount, not less than zero, equal to the difference between (1) the product of (x) 20% and (y) the difference between (i) our Core Earnings for the previous 12-month period, and (ii) the product of (A) the weighted average of the issue price per share of our common stock of all of our public offerings and including issue price per equity security of subsidiaries issued in exchange for properties multiplied by the weighted average number of all shares of common stock outstanding (including any RSUs, any RSAs and other shares of common stock underlying awards granted under our equity incentive plans) and equity securities of subsidiaries issued in exchange for properties in such previous 12-month period, and (B) 8%, and (2) the sum of any incentive fee paid to our Manager with respect to the first three calendar quarters of such previous 12-month period. One half of each quarterly installment of the incentive fee is payable in shares of our common stock
so long as the ownership of such additional number of shares by our Manager would not violate the 9.8% stock ownership limit set forth in our charter, after giving effect to any waiver from such limit that our board of directors may grant in the future. The remainder of the incentive fee is payable in cash. The number of shares to be issued to our Manager is equal to the dollar amount of the portion of the quarterly installment of the incentive fee payable in shares divided by the average of the closing prices of our common stock on the New York Stock Exchange (“NYSE”) for the five trading days prior to the date on which such quarterly installment is paid.

Core Earnings is defined as GAAP net income (loss) excluding non-cash equity compensation expense, the incentive fee, depreciation and amortization of real estate and associated intangibles, acquisition costs associated with successful acquisitions, any unrealized gains, losses or other non-cash items recorded in net income (loss) for the period and, to the extent deducted from net income (loss), distributions payable with respect to equity securities of subsidiaries issued in exchange for properties or interests therein. The amount is adjusted to exclude one-time events pursuant to changes in GAAP and certain other non-cash adjustments as determined by our Manager and approved by a majority of our independent directors.
For the years ended December 31, 2025, 2024 and 2023, approximately $13.7 million, $35.3 million and $35.7 million, respectively, was incurred for incentive fees. As of December 31, 2025 and 2024, there were $3.5 million and $12.7 million of unpaid incentive fees included in related-party payable in our consolidated balance sheets.
Expense Reimbursement. We are required to reimburse our Manager for operating expenses incurred by our Manager on our behalf. In addition, pursuant to the terms of the Management Agreement, we are required to reimburse our Manager for the documented costs of legal, tax, consulting, accounting and other similar services rendered for us by our Manager’s personnel. The expense reimbursement is not subject to any dollar limitations but is subject to review by our independent directors. For the years ended December 31, 2025, 2024 and 2023, approximately $6.3 million, $5.6 million and $8.0 million, respectively, was incurred for executive compensation and other reimbursable expenses and recognized within general and administrative expenses in our consolidated statements of operations. As of December 31, 2025 and 2024, there was $2.8 million and $2.7 million, respectively, of unpaid reimbursable executive compensation and other expenses included in related-party payable in our consolidated balance sheets.
Equity Awards. In certain instances, we issue RSAs to certain employees of affiliates of our Manager who perform services for us. During the years ended December 31, 2025, 2024 and 2023, we granted 416,780, 924,092 and 226,955 RSAs, respectively, at grant date fair values of $8.4 million, $18.8 million and $4.3 million, respectively. Expenses related to the vesting of awards to employees of affiliates of our Manager were $9.5 million, $8.3 million and $8.7 million during the years ended December 31, 2025, 2024 and 2023, respectively, and are reflected in general and administrative expenses in our consolidated statements of operations. These shares generally vest over a three-year period. Compensation expense related to the ESPP (refer to Note 18) for employees of affiliates of our Manager was not material during the years ended December 31, 2025, 2024 and 2023, and is reflected in general and administrative expenses in our consolidated statement of operations.
Termination Fee. We can terminate the Management Agreement without cause, as defined in the Management Agreement, with an affirmative two-thirds vote by our independent directors and 180 days written notice to our Manager. Upon termination without cause, our Manager is due a termination fee equal to three times the sum of the average annual base management fee and incentive fee earned by our Manager over the preceding eight calendar quarters. No termination fee is payable if our Manager is terminated for cause, as defined in the Management Agreement, which can be done at any time with 30 days written notice from our board of directors.
Manager Equity Plan
In April 2022, the Company’s shareholders approved the Starwood Property Trust, Inc. 2022 Manager Equity Plan (the “2022 Manager Equity Plan”) which replaced the Starwood Property Trust, Inc. 2017 Manager Equity Plan (the “2017 Manager Equity Plan”). In March 2025, we granted 1,350,000 RSUs to our Manager under the 2022 Manager Equity Plan. In March 2024, we granted 1,300,000 RSUs to our Manager under the 2022 Manager Equity Plan. In November 2022, we granted 1,500,000 RSUs to our Manager under the 2022 Manager Equity Plan. In November 2020, we granted 1,800,000 RSUs to our Manager under the 2017 Manager Equity Plan. In connection with these grants and prior similar grants, we recognized share-based compensation expense of $25.6 million, $19.3 million and $18.0 million within management fees in our consolidated statements of operations for the years ended December 31, 2025, 2024 and 2023, respectively. Refer to Note 18 for further discussion.
Investments in Loans and Securities
The following eight related-party loan transactions were each approved by our board of directors, with those affiliated with the related transaction recusing themselves.
We and SEREF, a debt fund that is externally managed by an affiliate of our Manager, owned equal interests in a mezzanine loan on an office portfolio in Ireland, as discussed in Note 5. In December 2025, SEREF sold its €28.4 million interest in the mezzanine loan to the loan’s sponsor for €4.8 million. In connection with that sale, we made a €2.8 million ($3.3 million) non-interest-bearing loan to the sponsor.
In June 2025, we co-originated 49% of a $587.1 million first mortgage loan for the construction of a data center in Herndon, Virginia that is fully leased to an investment grade tenant. Of our $287.7 million share of the total loan commitment, $58.6 million has been funded and is outstanding as of December 31, 2025. The loan has an initial term of four-years with two one-year extension options (subject to certain conditions) and initially bears interest at SOFR plus 3.00%. This pricing was negotiated in a competitive bid process with a third party who is retaining the remaining 51% interest in the loan. The borrower is an affiliate of our Manager. Because of the affiliated interest, we lack certain consent rights under the co-lender agreement.
In May 2025, we co-originated one-third of a $638.5 million first mortgage loan for the construction of a data center in Ashburn, Virginia that is fully leased to an investment grade tenant. Of our $212.8 million share of the total loan commitment, $144.6 million has been funded and is outstanding as of December 31, 2025. The loan has a five-year term and initially bears interest at SOFR (floor of 2.00%) plus 2.50%. This pricing was negotiated in a competitive bid process with other third parties who are retaining the remaining two-thirds interest in the loan. An affiliate of our Manager is general partner of, and holds a 92.5% limited partnership interest in, the borrower. Because of the affiliated interest, we lack certain consent rights under the co-lender agreement.
In January 2025, we co-originated 49% of a $388.4 million first mortgage loan for the construction of a luxury 81 unit condominium project in Miami Beach, Florida. Of our $190.3 million share of the total loan commitment, $72.1 million has been funded and is outstanding as of December 31, 2025. The loan has an initial term of four years with a one-year extension option (subject to certain conditions) and bears interest at SOFR (floor of 3.00%) plus 4.25%. This pricing was negotiated in a competitive bid process with a third party who is retaining the remaining 51% interest in the loan. An affiliate of our Manager is general partner of, and holds a 90% limited partnership interest in, the borrower. Because of the affiliated interest, we lack certain consent rights under the co-lender agreement.
In December 2024, we modified a loan that was originated in March 2022 for the development and recapitalization of a portfolio of luxury rental cabins, where our CEO and another non-independent member of our board of directors own minority equity interests in the borrower. In connection with a new $25.0 million investment in the borrower by a major hotel brand, we granted: (i) a 24-month term extension with a one-year extension option subject to certain conditions and with an extension fee due at maturity, (ii) a 2.25% reduction in the interest rate to SOFR + 4.25%, and (iii) deferral of half of the remaining interest payments until maturity in December 2026. Previous modifications to the loan were as follows: (i) in July 2023, we agreed to a 10-month 300 bps partial interest payment deferral, which in January 2024 was extended to December 2024; and (ii) in June 2024, we deferred all remaining interest payments due under the loan and formally extended its initial maturity until December 2024. The loan had an original commitment of $200.0 million, of which $147.5 million was outstanding as of December 31, 2025. The deferred interest balance was $18.9 million as of December 31, 2025.
In December 2024, we sold participating interests in four commercial loans to a private investment fund for which an affiliate of our Manager is the general partner. The participating interests were sold at par for $40.1 million, along with $15.9 million of future funding commitments. Under a separate arrangement, we are entitled to receive all fees and carried interest distributions with respect to these loan participations from the general partner.
In connection with the May 2024 refinancing of our Medical Office Portfolio, we obtained $450.5 million of securitization debt (“MED 2024-MOB”) and a $39.5 million mezzanine loan (the “Mezz Loan”). The Mezz Loan and the $23.0 million horizontal risk retention certificates of MED 2024-MOB (“HRR”) were funded by affiliates of investment funds which are managed by the real estate investment firm for which one of our independent directors is co-founder and co-chief executive officer. One of such affiliates also serves as controlling class representative of MED 2024-MOB. Both the Mezz Loan and the HRR bear interest at SOFR + 5.50% and have an initial term of two years, followed by three successive one-year extension options. The final structure and cost of debt for this refinancing was selected after a competitive marketing process led by a third party broker. Subsequent to year end, we prepaid the entirety of the $39.5 million Mezz Loan at par plus accrued interest.
In April 2024, we acquired from Starwood Real Estate Income Trust, Inc. (“SREIT”), an affiliate of our Manager, a £176.0 million ($219.8 million) first mortgage loan participation on a portfolio of vacation cottages, caravan homes and resorts across the United Kingdom at its fair value, determined as par less a 1.0% discount. The loan bears interest at SONIA + 5.40% and matures in February 2026 with two one-year extension options. Prior to acquisition, we had an existing participation in this loan, of which the outstanding balance was £352.0 million. In August 2025, the loan was repaid in full.
In July 2024, we purchased all the controlling class certificates in the newly-formed Freddie Mac multifamily mortgage trust, FREMF 2024-KF163 (the “Trust”), for their aggregate principal amount of $77.1 million. The certificates have a pass-through interest rate of one-month SOFR + 6.00% and an expected final distribution date in May 2034. As of December 31, 2025, the Trust holds 24 SOFR based floating rate multifamily mortgage loans with a total principal balance of approximately $1.0 billion, of which affiliates of our Manager are borrowers under 11 of those loans totaling approximately $495.0 million. As directing certificate holder, we are considered the primary beneficiary of, and therefore consolidate the Trust as a securitization VIE. However, while we are able to appoint and remove the special servicer of the unaffiliated loans in the VIE, we cannot name ourselves or an affiliate as special servicer, and we cannot remove or direct the third party special servicer with respect to the affiliate loans.
In December 2012, we acquired 9,140,000 ordinary shares in SEREF, a debt fund that is externally managed by an affiliate of our Manager and is listed on the London Stock Exchange, for approximately $14.7 million, which equated to approximately 4% ownership of SEREF. During the years ended December 31, 2025, 2024 and 2023, 3,944,520, 2,767,038 and 1,892,313 shares were redeemed by SEREF, for proceeds of $5.1 million, $3.7 million and $2.5 million, respectively, leaving 536,129 shares held as of December 31, 2025. As of December 31, 2025, our shares represent an approximate 2.3% interest in SEREF. Refer to Note 6 for additional details.
We hold a 0.54% equity interest in a data center business in Ireland that had a carrying value of $7.7 million as of December 31, 2025. An investment fund and certain other entities affiliated with our Manager exercise a combined 50% voting interest in this entity. During the year ended December 31, 2025, our ownership interest was diluted from 0.72% to 0.54% due to equity contributions made to the entity by affiliates of our Manager. During the year ended December 31, 2024, we contributed an additional $0.3 million.
In February 2019, we acquired a $60.0 million participation in a $925.0 million first priority infrastructure term loan. In April 2019 and July 2019, we acquired participations of $5.0 million and $16.0 million, respectively, in a $350.0 million upsize to the term loan. The loan was secured by four domestic natural gas power plants. An affiliate of our Manager, Starwood Energy Group (which became Lotus Infrastructure Partners effective January 1, 2023), was the borrower under the term loan. In August 2024, the term loan was repaid in full.
During the year ended December 31, 2023, we entered into a stock transfer, termination and release agreement in which we sold the entirety of our equity interest in a residential mortgage originator to a third party.
In August 2023, we received a $29.4 million final repayment on a $339.2 million first mortgage and mezzanine loan that was originated in August 2017 related to an office campus located in Irvine, California. An affiliate of our Manager has a non-controlling equity interest in the borrower.
We co-originate, along with certain investment funds affiliated with our Manager, various foreign currency denominated loans to third party borrowers in which each lender holds a separate portion of the loan. The loans are independently underwritten and legally separate, and the transaction is directly between us and the third party borrower. As a result, we do not consider these to be related party transactions.
Investments in Unconsolidated Entities
In April 2013, in connection with our acquisition of LNR, we acquired 50% of a joint venture which owns equity in an online real estate company. An affiliate of our Manager, Starwood Distressed Opportunity Fund IX owns the remaining 50% of the venture.
Lease Arrangements
In March 2020, we entered into an office lease agreement with an entity which is controlled by our Chairman and CEO through majority equity ownership of the entity. The leased premises serve as our new Miami Beach office following the expiration of our former lease in Miami Beach. The lease, as amended in September 2022, is for 64,424 square feet of office space, commenced July 1, 2022 and has an initial term of 15 years from the monthly lease payment commencement date of
November 1, 2022. The lease payments are based on an annual base rate of $52.00 per square foot that increases by 3% each November, plus our pro rata share of building operating expenses. Prior to the execution of this lease, we engaged an independent third party leasing firm and external counsel to advise the independent directors of our board of directors on market terms for the lease.  The terms of the lease and subsequent amendment were approved by our independent directors. In April 2020 we provided a $1.9 million cash security deposit to the landlord.
During the years ended December 31, 2025, 2024 and 2023, we made payments to the landlord under the terms of the lease of $7.1 million, $6.5 million and $6.6 million, respectively, for rent, parking and our pro rata share of building operating expenses. During the years ended December 31, 2025, 2024 and 2023, we recognized $7.6 million, $7.0 million and $7.2 million, respectively, of expenses with respect to this lease within general and administrative expenses in our consolidated statements of operations. During the year ended December 31, 2023, we made payments to the landlord under the terms of the lease of $1.3 million for reimbursements relating to tenant improvements (none during the years ended December 31, 2025 and 2024).

Acquisitions from Consolidated CMBS Trusts

Our Investing and Servicing Segment acquires interests in properties for its REIS Equity Portfolio and also loans from CMBS trusts, some of which are consolidated as VIEs on our balance sheet. Acquisitions from consolidated VIEs are reflected as repayment of debt of consolidated VIEs in our consolidated statements of cash flows. During the year ended December 31, 2024, we acquired an operating property from a CMBS trust that we consolidate as a VIE for a purchase price of $7.7 million. There were no assets acquired from consolidated CMBS trusts during the years end December 31, 2025 and 2023.
Other Related-Party Arrangements
During the year ended December 31, 2016, we established a co-investment fund which provides key personnel with the opportunity to invest in certain properties included in our REIS Equity Portfolio. These personnel include certain of our employees as well as employees of affiliates of our Manager (collectively, “Fund Participants”). The fund carries an aggregate commitment of $15.0 million and owns a 10% equity interest in certain REIS Equity Portfolio properties acquired subsequent to January 1, 2015. As of December 31, 2025, Fund Participants have funded $4.9 million of the capital commitment, and it is our current expectation that there will be no additional funding of the commitment. The capital contributed by Fund Participants is reflected on our consolidated balance sheets as non-controlling interests in consolidated subsidiaries. In an effort to retain key personnel, the fund provides for disproportionate distributions which allows Fund Participants to earn an incremental 60% on all operating cash flows attributable to their capital account, net of a 5% preferred return to us as general partner of the fund. Amounts earned by Fund Participants pursuant to this waterfall are reflected within net income attributable to non-controlling interests in our consolidated statements of operations. During the years ended December 31, 2024 and 2023, the non-controlling interests related to this fund received cash distributions of $1.1 million and $1.9 million, respectively. There were no such cash distributions during the year ended December 31, 2025.
In August 2025, we entered into a shared services agreement with Starwood Capital Group Management, L.L.C. (“SCG Management”), that governs the reimbursement arrangements for SCG Management and its affiliates when our employees or contractors provide services to those entities. The agreement is effective as of January 2, 2024. The reimbursement parameters were informed by a transfer pricing study conducted by a third party. Amounts previously billed to SCG Management have been adjusted in accordance with the terms of this agreement as of the August 2025 execution date. The final amounts billed in accordance with the agreement are $4.4 million with respect to the year ended December 31, 2024 and $3.7 million with respect to the year ended December 31, 2025, of which $1.8 million is reflected as a receivable within other assets in our consolidated balance sheet as of December 31, 2025.

In March 2025, an affiliate of our Manager acquired Worldwide Mission Critical (“Worldwide”), an entity which provides asset management services for loans secured by data center projects, including construction loans. Prior to Worldwide’s acquisition by our Manager, we entered into a $0.3 million contract with Worldwide to provide services on a $550.0 million construction loan that was originated by us during the year ended December 31, 2025. During the year ended December 31, 2025, we incurred $0.2 million of costs related to this contract.

Essex Title, LLC (“Essex”), which is majority-owned by Starwood Capital Group as a limited partner, acts as an agent for one or more underwriters in issuing title policies and/or providing support services related to investments by the Company, its affiliates and other third parties. Essex earns fees, which would have otherwise been paid to third parties, by providing title agency services and facilitating the placement of title insurance with underwriters. During the years ended December 31, 2025 and 2024, we paid $0.4 million and $1.7 million, respectively, of fees relating to such services provided by Essex. There were no such fees paid for these services during the year ended December 31, 2023.
Highmark Residential (“Highmark”), an affiliate of our Manager, provides property management services for properties within our Woodstar I and Woodstar II Portfolios. Fees paid to Highmark are calculated as a percentage of gross receipts and are at market terms. During the years ended December 31, 2025, 2024 and 2023, property management fees to Highmark of $7.1 million, $6.5 million and $6.0 million, respectively, were recognized within our Woodstar Portfolios.
v3.25.4
Stockholders' Equity and Non-Controlling Interests
12 Months Ended
Dec. 31, 2025
Stockholders' Equity Note [Abstract]  
Stockholders' Equity and Non-Controlling Interests Stockholders’ Equity and Non-Controlling Interests
The Company’s authorized capital stock consists of 100,000,000 shares of preferred stock, $0.01 par value per share, and 500,000,000 shares of common stock, $0.01 par value per share.
We issued common stock in a public offering as follows during the years ended December 31, 2025 and 2024:
Shares issuedPriceProceeds
Issuance date(in thousands)per share(in thousands)
July/August 202527,125 $19.70 $534,363 
September 202420,125 $19.50 $392,478 
ATM Agreement
In May 2025, we entered into a Starwood Property Trust, Inc. Common Stock Sales Agreement (the “ATM Agreement”) with a syndicate of financial institutions to sell shares of the Company’s common stock of up to $500.0 million from time to time, through an “at the market” equity offering program. Sales of shares under the ATM Agreement are made by means of ordinary brokers’ transactions on the New York Stock Exchange or otherwise at market prices prevailing at the time of sale or at negotiated prices. The ATM Agreement replaces a similar agreement previously entered into in May 2022 with a syndicate of financial institutions. During the year ended December 31, 2025, we issued 1,561,634 shares of common stock under our ATM Agreement for gross proceeds of $31.6 million at an average price of $20.22 and paid related commission costs of $0.5 million. There were no shares issued under the previous ATM Agreement during the years ended December 31, 2024 and 2023.
Dividend Reinvestment and Direct Stock Purchase Plan
In May 2014, we established the Starwood Property Trust, Inc. Dividend Reinvestment and Direct Stock Purchase Plan (the “DRIP Plan”), which provides stockholders with a means of purchasing additional shares of our common stock by reinvesting the cash dividends paid on our common stock and by making additional optional cash purchases. Shares of our common stock purchased under the DRIP Plan will either be issued directly by the Company or purchased in the open market by the plan administrator. The Company may issue up to 11.0 million shares of common stock under the DRIP Plan. During the years ended December 31, 2025, 2024 and 2023, shares issued under the DRIP Plan were not material.
Employee Stock Purchase Plan
In April 2022, the Company’s shareholders approved the ESPP which allows eligible employees to purchase common stock of the Company at a discounted purchase price. The discounted purchase price of a share of the Company's common stock is 85% of the fair market value (closing market price) at the lower of the beginning or the end of the quarterly offering period. Participants may purchase shares not exceeding an aggregate fair market value of $25,000 in any calendar year. The maximum aggregate number of shares subject to issuance in accordance with the ESPP is 2,000,000 shares.
During the years ended December 31, 2025, 2024 and 2023, 115,117, 113,953 and 123,327 shares, respectively, of common stock were purchased by participants at a weighted average discounted purchase price of $16.77, $16.88 and $15.46 per share, respectively. As of December 31, 2025, there were 1.6 million shares of common stock available for future issuance through the ESPP.
Dividends Declared

Our board of directors declared the following dividends during the years ended December 31, 2025, 2024 and 2023:

Declaration DateRecord DatePayment DateAmountFrequency
12/12/2512/31/251/15/26$0.48 Quarterly
7/16/259/30/2510/15/250.48 Quarterly
6/11/256/30/257/15/250.48 Quarterly
3/13/253/31/254/15/250.48 Quarterly
11/1/2412/31/241/15/250.48 Quarterly
7/24/249/30/2410/15/240.48 Quarterly
6/13/246/28/247/15/240.48 Quarterly
3/15/243/29/244/15/240.48 Quarterly
12/15/2312/29/231/15/240.48 Quarterly
9/15/239/30/2310/16/230.48 Quarterly
6/15/236/30/237/17/230.48 Quarterly
3/16/233/31/234/14/230.48 Quarterly
Equity Incentive Plans
In April 2022, the Company’s shareholders approved the 2022 Manager Equity Plan and the Starwood Property Trust, Inc. 2022 Equity Plan (the “2022 Equity Plan”), which allow for the issuance of up to 18,700,000 stock options, stock appreciation rights, RSAs, RSUs or other equity-based awards or any combination thereof to the Manager, directors, employees, consultants or any other party providing services to the Company. The 2022 Manager Equity Plan succeeds and replaces the 2017 Manager Equity Plan and the 2022 Equity Plan succeeds and replaces the Starwood Property Trust, Inc. 2017 Equity Plan (the “2017 Equity Plan”). As of December 31, 2025, 9,731,228 share awards were available to be issued under either the 2022 Manager Equity Plan or the 2022 Equity Plan, determined on a combined basis.

To date, we have only granted RSAs and RSUs under the equity incentive plans. The holders of awards of RSAs or RSUs are entitled to receive dividends or “distribution equivalents” beginning on either the award’s effective date or vest date, depending on the terms of the award.
The table below summarizes our share awards granted or vested under the 2017 and 2022 Manager Equity Plans during the years ended December 31, 2025, 2024 and 2023 (dollar amounts in thousands):
Grant DateTypeAmount GrantedGrant Date Fair ValueVesting Period
March 2025
RSU1,350,000 $27,081 3 years
March 2024RSU1,300,000 26,104 3 years
November 2022RSU1,500,000 31,605 3 years
November 2020
RSU1,800,000 30,078 3 years

During the years ended December 31, 2025, 2024 and 2023, we granted 2,403,212, 1,833,660, and 914,694 RSAs, respectively, under the 2022 Equity Plan to a select group of eligible participants which includes our employees, directors and employees of our Manager who perform services for us. The awards were granted based on the market price of the Company’s common stock on the respective grant date and generally vest over a three-year period. Expenses related to the vesting of these awards are reflected in general and administrative expenses in our consolidated statements of operations.
The following shares of common stock were issued, without restriction, to our Manager as part of the incentive compensation due under the Management Agreement during the years ended December 31, 2025, 2024 and 2023:
Timing of IssuanceShares of Common Stock IssuedPrice per share
August 20254,601$19.88 
May 2025256,932$19.58 
February 2025318,58519.98 
August 202490,38119.42
May 2024471,17920.25
February 2024496,17019.68
August 202392,64020.59
May 2023377,20716.39
March 2023373,20419.38

The following table summarizes our share-based compensation expenses during the years ended December 31, 2025, 2024 and 2023 (in thousands):
For the Year Ended December 31,
2025
2024
2023
Management fees:                    
Manager incentive fee$6,873 $17,662 $13,703 
Manager Equity Plans (1) 25,625 19,261 18,027 
 32,49836,92331,730
General and administrative:
Equity Plans (1) 28,05222,05520,761
ESPP
417470458
 28,46922,52521,219
Total share-based compensation expense (2)$60,967$59,448$52,949
__________________________________________
(1)Share-based compensation expense relating to the 2017 and 2022 Manager Equity Plans is reflected within the Manager Equity Plans line. Share-based compensation expense relating to the 2017 and 2022 Equity Plans is reflected within the Equity Plans line.
(2)The income tax benefit associated with the share-based compensation expense for the years ended December 31, 2025, 2024 and 2023 was not material.
Schedule of Non-Vested Shares and Share Equivalents (1)

Equity Plan

Manager
Equity Plan
TotalWeighted Average
Grant Date Fair
Value (per share)
Balance as of January 1, 2025
2,645,260 1,241,668 3,886,928 $20.46 
Granted2,403,212 1,350,000 3,753,212 20.01 
Vested(859,506)(1,258,332)(2,117,838)20.68 
Forfeited(23,185)— (23,185)20.07 
Balance as of December 31, 20254,165,781 1,333,336 5,499,117 20.04 
__________________________________________
(1)Equity-based award activity for awards granted under the 2017 and 2022 Equity Plans is reflected within the Equity Plan column, and for awards granted under the 2017 and 2022 Manager Equity Plans, within the Manager Equity Plan column.

The weighted average grant date fair value per share of grants during the years ended December 31, 2025, 2024 and 2023 was $20.01, $20.23 and $18.93, respectively.
Vesting Schedule
EquityManager
PlanEquity PlanTotal
2026 842,712 883,336 1,726,048
2027 1,172,614 450,000 1,622,614
2028 2,150,455  2,150,455
Total 4,165,781 1,333,336 5,499,117
As of December 31, 2025, there was approximately $78.7 million of total unrecognized compensation costs related to unvested share-based compensation arrangements which are expected to be recognized over a weighted average period of 1.5 years. The total fair value of shares vested during the years ended December 31, 2025, 2024 and 2023 were $41.5 million, $51.8 million and $30.3 million, respectively, as of the respective vesting dates.
Non-Controlling Interests in Consolidated Subsidiaries
As discussed in Note 2, on November 5, 2021 we sold a 20.6% non-controlling interest in the Woodstar Fund to third party investors for net cash proceeds of $214.2 million. Under the Woodstar Fund operating agreement, such interests are contingently redeemable by us, at the option of the interest holder, for cash at liquidation fair value if any assets remain upon termination of the Woodstar Fund. The Woodstar Fund operating agreement specifies an eight-year term with two one-year extension options, the first at our option and the second subject to consent of an advisory committee representing the non-controlling interest holders. Accordingly, these contingently redeemable non-controlling interests have been classified as “Temporary Equity” in our consolidated balance sheets and represent the fair value of the Woodstar Fund’s net assets allocable to those interests. During the years ended December 31, 2025, 2024 and 2023 net income attributable to these non-controlling interests was $6.9 million, $19.5 million and $58.4 million, respectively.
In connection with our Woodstar II Portfolio acquisitions, we issued 10.2 million Class A Units in our subsidiary, SPT Dolphin, and rights to receive an additional 1.9 million Class A Units if certain contingent events occur. As of December 31, 2025, all of the 1.9 million contingent Class A Units were issued. The Class A Units are redeemable for consideration equal to the current share price of the Company’s common stock on a one-for-one basis, with the consideration paid in either cash or the Company’s common stock, at the determination of the Company. During the year ended December 31, 2023, 0.1 million redemptions of Class A Units were received and settled for $1.3 million in cash. During the year ended December 31, 2024, no redemptions of Class A Units were received. During the year ended December 31, 2025, 0.1 million redemptions of Class A Units were received and settled in common stock, leaving 9.6 million Class A Units outstanding as of December 31, 2025. The outstanding Class A Units are reflected as non-controlling interests in consolidated subsidiaries on our consolidated balance sheets, the balance of which was $205.7 million and $207.1 million as of December 31, 2025 and 2024, respectively.
To the extent SPT Dolphin has sufficient cash available, the Class A Units earn a preferred return indexed to the dividend rate of the Company’s common stock. Any distributions made pursuant to this waterfall are recognized within net income attributable to non-controlling interests in our consolidated statements of operations. During the years ended December 31, 2025, 2024 and 2023, we recognized net income attributable to non-controlling interests of $18.5 million, $18.6 million and $18.7 million, respectively, associated with these Class A Units.
As discussed in Note 16, we hold a 51% controlling interest in the CMBS JV within our Investing and Servicing Segment. Because the CMBS JV is deemed a VIE for which we are the primary beneficiary, the 49% interest of our joint venture partner is reflected as a non-controlling interest in consolidated subsidiaries on our consolidated balance sheets, and any net income attributable to this 49% joint venture interest is reflected within net income attributable to non-controlling interests in our consolidated statements of operations. The non-controlling interests in the CMBS JV were $89.3 million and $94.5 million as of December 31, 2025 and 2024, respectively. During the years ended December 31, 2025, 2024 and 2023, net income (loss) attributable to non-controlling interests was $2.6 million, $(23.0) million and $(1.5) million, respectively.
v3.25.4
Earnings per Share
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Earnings per Share Earnings per Share
The following table provides a reconciliation of net income and the number of shares of common stock used in the computation of basic EPS and diluted EPS (amounts in thousands, except per share amounts):
For the Year Ended December 31,
20252024
2023
Basic Earnings
Income attributable to STWD common stockholders$411,544 $359,933 $339,213 
Less: Income attributable to participating shares not already deducted as non-controlling interests(9,188)(7,201)(6,412)
Basic earnings$402,356 $352,732 $332,801 
Diluted Earnings
Income attributable to STWD common stockholders$411,544 $359,933 $339,213 
Less: Income attributable to participating shares not already deducted as non-controlling interests(9,188)(7,201)(6,412)
Diluted earnings$402,356 $352,732 $332,801 
Number of Shares:
Basic — Average shares outstanding349,687 319,921 309,771 
Effect of dilutive securities — Contingently issuable shares95 331 450 
Effect of dilutive securities — Unvested non-participating shares209 317 286 
Diluted — Average shares outstanding349,991 320,569 310,507 
Earnings Per Share Attributable to STWD Common Stockholders:
Basic$1.15 $1.10 $1.07 
Diluted$1.15 $1.10 $1.07 
As of December 31, 2025, 2024 and 2023, participating shares of 14.5 million, 13.1 million and 12.7 million, respectively, were excluded from the computation of diluted shares as their effect was already considered under the more dilutive two-class method used above. Such participating shares at December 31, 2025, 2024 and 2023 included 9.6 million, 9.7 million and 9.7 million potential shares, respectively, of our common stock issuable upon redemption of the Class A Units in SPT Dolphin, as discussed in Note 18. Our current and prior convertible notes repaid in April 2023 were not dilutive for the years ended December 31, 2025, 2024 and 2023.
v3.25.4
Accumulated Other Comprehensive Income
12 Months Ended
Dec. 31, 2025
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]  
Accumulated Other Comprehensive Income Accumulated Other Comprehensive Income
The changes in AOCI by component are as follows (amounts in thousands):
Cumulative
Unrealized Gain
(Loss) on
Available-for-
Sale Securities
Balance at January 1, 2023
$20,955 
OCI before reclassifications(5,648)
Amounts reclassified from AOCI 45 
Net period OCI (5,603)
Balance at December 31, 202315,352 
OCI before reclassifications(1,758)
Amounts reclassified from AOCI— 
Net period OCI(1,758)
Balance at December 31, 202413,594 
OCI before reclassifications(2,034)
Amounts reclassified from AOCI— 
Net period OCI(2,034)
Balance at December 31, 2025$11,560 

The reclassifications out of AOCI impacted the consolidated statements of operations for the years ended December 31, 2025, 2024 and 2023 as follows (amounts in thousands):

Amounts Reclassified from
AOCI during the YearAffected Line Item
Ended December 31,in the Statements
Details about AOCI Components
2025
 
2024
2023
  of Operations
Unrealized gain (loss) on available-for-sale securities:
Net realized loss on sale of investment
$$$(45)
Gain on sale of investments and other assets, net
Total reclassifications for the period$$$(45)
v3.25.4
Fair Value
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Fair Value
GAAP establishes a hierarchy of valuation techniques based on the observability of inputs utilized in measuring financial assets and liabilities at fair value. GAAP establishes market-based or observable inputs as the preferred source of values, followed by valuation models using management assumptions in the absence of market inputs. The three levels of the hierarchy are described below:
Level I—Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date.
Level II—Inputs (other than quoted prices included in Level I) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life.
Level III—Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model.
Valuation Process
We have valuation control processes in place to validate the fair value of the Company’s financial assets and liabilities measured at fair value including those derived from pricing models. These control processes are designed to assure that the values used for financial reporting are based on observable inputs wherever possible. In the event that observable inputs are not available, the control processes are designed to assure that the valuation approach utilized is appropriate and consistently applied and the assumptions are reasonable.
Pricing Verification—We use recently executed transactions, other observable market data such as exchange data, broker/dealer quotes, third party pricing vendors and aggregation services for validating the fair values generated using valuation models. Pricing data provided by approved external sources is evaluated using a number of approaches; for example, by corroborating the external sources’ prices to executed trades, analyzing the methodology and assumptions used by the external source to generate a price and/or by evaluating how active the third party pricing source (or originating sources used by the third party pricing source) is in the market.
Unobservable Inputs—Where inputs are not observable, we review the appropriateness of the proposed valuation methodology to ensure it is consistent with how a market participant would arrive at the unobservable input. The valuation methodologies utilized in the absence of observable inputs may include extrapolation techniques and the use of comparable observable inputs.
Any changes to the valuation methodology will be reviewed by our management to ensure the changes are appropriate. The methods used may produce a fair value calculation that is not indicative of net realizable value or reflective of future fair values. Furthermore, while we anticipate that our valuation methods are appropriate and consistent with other market participants, the use of different methodologies, or assumptions, to determine the fair value could result in a different estimate of fair value at the reporting date.
Fair Value on a Recurring Basis
We determine the fair value of our financial assets and liabilities measured at fair value on a recurring basis as follows:
Loans held-for-sale, commercial
We measure the fair value of our commercial mortgage loans held-for-sale using a discounted cash flow analysis unless observable market data (i.e., securitized pricing) is available. A discounted cash flow analysis requires management to make estimates regarding future interest rates and credit spreads. The most significant of these inputs relates to credit spreads and is unobservable. Thus, we have determined that the fair values of mortgage loans valued using a discounted cash flow analysis should be classified in Level III of the fair value hierarchy, while mortgage loans valued using securitized pricing should be classified in Level II of the fair value hierarchy. Mortgage loans classified in Level III are transferred to Level II if securitized pricing becomes available.
Loans held-for-sale, residential
We measure the fair value of our residential loans held-for-sale based on the net present value of expected future cash flows using a combination of observable and unobservable inputs. Observable market participant assumptions include pricing related to trades of residential loans with similar characteristics. Unobservable inputs include the expectation of future cash flows, which involves judgments about the underlying collateral, the creditworthiness of the borrower, estimated prepayment speeds, estimated future credit losses, forward interest rates, investor yield requirements and certain other factors. At each measurement date, we consider both the observable and unobservable valuation inputs in the determination of fair value. However, given the significance of the unobservable inputs, these loans have been classified within Level III.
RMBS
RMBS are valued utilizing observable and unobservable market inputs. The observable market inputs include recent transactions, broker quotes and vendor prices (“market data”). However, given the implied price dispersion amongst the market data, the fair value determination for RMBS has also utilized significant unobservable inputs in discounted cash flow models including prepayments, default and severity estimates based on the recent performance of the collateral, the underlying collateral characteristics, industry trends, as well as expectations of macroeconomic events (e.g., housing price curves, interest rate curves, etc.). At each measurement date, we consider both the observable and unobservable valuation inputs in the determination of fair value. However, given the significance of the unobservable inputs these securities have been classified within Level III.
CMBS
CMBS are valued utilizing both observable and unobservable market inputs. These factors include projected future cash flows, ratings, subordination levels, vintage, remaining lives, credit issues, recent trades of similar securities and the spreads used in the prior valuation. We obtain current market spread information where available and use this information in evaluating and validating the market price of all CMBS. Depending upon the significance of the fair value inputs used in determining these fair values, these securities are classified in either Level II or Level III of the fair value hierarchy. CMBS may shift between Level II and Level III of the fair value hierarchy if the significant fair value inputs used to price the CMBS become or cease to be observable.
Equity security
The equity security is publicly registered and traded in the U.S. and its market price is listed on the London Stock Exchange. The security has been classified within Level I.
Woodstar Fund Investments
The fair value of investments held by the Woodstar Fund is determined based on observable and unobservable market inputs. The initial fair value of the Woodstar Fund’s investments at its November 5, 2021 establishment date was determined by reference to the purchase price paid by third party investors, which was consistent with both a recent external appraisal as well as our extensive marketing efforts to sell interests in the Woodstar Fund, plus working capital. The fair value of the Woodstar Fund’s investments as of December 31, 2025 and 2024 was determined by reference to an external appraisal as of those dates.

For the properties, the third party appraisals applied the income capitalization approach with corroborative support from the sales comparison approach. The cost approach was not employed, as it is typically not emphasized by potential investors in the multifamily affordable housing sector. The income capitalization approach estimates an income stream for a property over a 10-year period and discounts this income plus a reversion (presumed sale) into a present value at a risk adjusted discount rate. Terminal capitalization rates and discount rates utilized in this approach are derived from market transactions as well as other financial and industry data.

For secured financing, we discounted the contractual cash flows at the interest rate at which such arrangements would bear if executed in the current market. The fair value of investment level working capital is assumed to approximate carrying value due to its primarily short-term monetary nature. The fair value of interest rate derivatives is determined using the methodology described in the Derivatives discussion below.

Given the significance of the unobservable inputs used in the respective valuations, the Woodstar Fund’s investments have been classified within Level III of the fair value hierarchy.
Domestic servicing rights
The fair value of this intangible is determined using discounted cash flow modeling techniques which require management to make estimates regarding future net servicing cash flows, including forecasted loan defeasance, control migration, delinquency and anticipated maturity defaults which are calculated assuming a debt yield at which default occurs. Since the most significant of these inputs are unobservable, we have determined that the fair values of this intangible in its entirety should be classified in Level III of the fair value hierarchy.
Derivatives
The valuation of derivative contracts are determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market based inputs, including interest rate curves, spot and market forward points and implied volatilities. The fair values of interest rate swaps are determined using the market standard methodology of netting the discounted future fixed cash payments and the discounted expected variable cash receipts. The variable cash receipts are based on an expectation of future interest rates (forward curves) derived from observable market interest rate curves.
We incorporate credit valuation adjustments to appropriately reflect both our own non-performance risk and the respective counterparty’s non-performance risk in the fair value measurements. In adjusting the fair value of our derivative contracts for the effect of non-performance risk, we have considered the impact of netting and any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees.
The valuation of over the counter derivatives are determined using discounted cash flows based on Overnight Index Swap (“OIS”) rates. Fully collateralized trades are discounted using OIS with no additional economic adjustments to arrive at fair value. Uncollateralized or partially collateralized trades are also discounted at OIS, but include appropriate economic adjustments for funding costs (i.e., a SOFR OIS basis adjustment to approximate uncollateralized cost of funds) and credit risk. For credit instruments, fair value is determined based on changes in the relevant indices from the date of initiation of the instrument to the reporting date, as these changes determine the amount of any future cash settlement between us and the counterparty. These indices are considered Level II inputs as they are directly observable.
Although we have determined that the majority of the inputs used to value our derivatives fall within Level II of the fair value hierarchy, the credit valuation adjustments associated with our derivatives utilize Level III inputs, such as estimates of current credit spreads to evaluate the likelihood of default by us and our counterparties. However, as of December 31, 2025 and 2024, we have assessed the significance of the impact of the credit valuation adjustments on the overall valuation of our derivative positions and have determined that the credit valuation adjustments are not significant to the overall valuation of our derivatives. As a result, we have determined that our derivative valuations in their entirety are classified in Level II of the fair value hierarchy.
Liabilities of consolidated VIEs
Our consolidated VIE liabilities generally represent bonds that are not owned by us. The majority of these are either traded in the marketplace or can be analogized to similar securities that are traded in the marketplace. For these liabilities, pricing is considered to be Level II, where the valuation is based upon quoted prices for similar instruments traded in active markets. We generally utilize third party pricing service providers for valuing these liabilities. In order to determine whether to utilize the valuations provided by third parties, we conduct an ongoing evaluation of their valuation methodologies and processes, as well as a review of the individual valuations themselves. In evaluating third party pricing for reasonableness, we consider a variety of factors, including market transaction information for the particular bond, market transaction information for bonds within the same trust, market transaction information for similar bonds, the bond’s ratings and the bond’s subordination levels.
For the minority portion of our consolidated VIE liabilities which consist of unrated or non-investment grade bonds that are not owned by us, pricing may be either Level II or Level III. If independent third party pricing similar to that noted above is available, we consider the valuation to be Level II. If such third party pricing is not available, the valuation is generated from model-based techniques that use significant unobservable assumptions, and we consider the valuation to be Level III. For VIE liabilities classified as Level III, valuation is determined based on discounted expected future cash flows which take into consideration expected duration and yields based on market transaction information, ratings, subordination levels, vintage and current market spread. VIE liabilities may shift between Level II and Level III of the fair value hierarchy if the significant fair value inputs used to price the VIE liabilities become or cease to be observable.
Assets of consolidated VIEs
The securitization VIEs in which we invest are “static”; that is, no reinvestment is permitted, and there is no active management of the underlying assets. In determining the fair value of the assets of the VIE, we maximize the use of observable inputs over unobservable inputs. The individual assets of a VIE are inherently incapable of precise measurement given their illiquid nature and the limitations on available information related to these assets. Because our methodology for valuing these assets does not value the individual assets of a VIE, but rather uses the value of the VIE liabilities as an indicator of the fair value of VIE assets as a whole, we have determined that our valuations of VIE assets in their entirety should be classified in Level III of the fair value hierarchy.
Fair Value on a Nonrecurring Basis
We determine the fair value of our financial assets and liabilities measured at fair value on a nonrecurring basis as follows:
Indebtedness assumed in Fundamental merger
We determined the fair value of the revolving secured financing and ABS securitized financing assumed in the Fundamental merger (see Note 3) by discounting the contractual cash flows at the interest rate we estimate such arrangements would bear if executed in the current market as of the July 23, 2025 merger date. The cash flows were discounted through the earliest contractually open prepayment dates under the assumption that the respective debt could be refinanced at then current market rates, with such assumption further supported by our intentions with regards to refinancing this indebtedness. The resulting fair values approximated the respective outstanding principal balances. We have determined that our valuation of these instruments would be classified in Level III of the fair value hierarchy.

Investments in unconsolidated entities, other equity investments
Our other equity investments set forth in Note 9 do not have readily determinable fair values. Therefore, we have elected the fair value practicability exception under ASC 321, Equity Securities, whereby we measure those investments within its scope at cost, less any impairment, plus or minus observable price changes from identical or similar investments of the same issuer. As such price changes represent observable market data, the fair value of the specific investments affected would be classified in Level II of the fair value hierarchy as of the date of the observable price change.
Fair Value Only Disclosed
We determine the fair value of our financial instruments and assets where fair value is disclosed as follows:
Loans held-for-investment
We estimate the fair values of our loans not carried at fair value on a recurring basis by discounting their expected cash flows at a rate we estimate would be demanded by the market participants that are most likely to buy our loans. The expected cash flows used are generally the same as those used to calculate our level yield income in the financial statements. Since these inputs are unobservable, we have determined that the fair value of these loans in their entirety would be classified in Level III of the fair value hierarchy.
HTM debt securities
We estimate the fair value of our mandatorily redeemable preferred equity interests in commercial real estate companies and infrastructure bonds using the same methodology described for our loans held-for-investment. We estimate the fair value of our HTM CMBS using the same methodology described for our CMBS carried at fair value on a recurring basis.
Secured financing agreements and securitized financing
The fair value of the secured financing agreements and securitized financing are determined by discounting the contractual cash flows at the interest rate we estimate such arrangements would bear if executed in the current market. We have determined that our valuation of these instruments should be classified in Level III of the fair value hierarchy.
Unsecured senior notes
The fair value of our unsecured senior notes is determined based on the last available bid price for the respective notes in the current market. As these prices represent observable market data, we have determined that the fair value of these instruments would be classified in Level II of the fair value hierarchy.

Fair Value Disclosures
The following tables present our financial assets and liabilities carried at fair value on a recurring basis in the consolidated balance sheets by their level in the fair value hierarchy as of December 31, 2025 and 2024 (amounts in thousands):
December 31, 2025
TotalLevel ILevel IILevel III
Financial Assets:
Loans under fair value option$2,323,543 $— $— $2,323,543 
RMBS88,283 — — 88,283 
CMBS32,522 — 4,325 28,197 
Equity security628 628 — — 
Woodstar Fund investments1,727,499 — — 1,727,499 
Domestic servicing rights28,280 — — 28,280 
Derivative assets45,813 — 45,813 — 
VIE assets34,493,164 — — 34,493,164 
Total$38,739,732 $628 $50,138 $38,688,966 
Financial Liabilities:
Derivative liabilities$83,983 $— $83,983 $— 
VIE liabilities32,803,806 — 28,972,753 3,831,053 
Total$32,887,789 $— $29,056,736 $3,831,053 

December 31, 2024
TotalLevel ILevel IILevel III
Financial Assets:
Loans under fair value option$2,516,008 $— $— $2,516,008 
RMBS93,806 — — 93,806 
CMBS27,345 — — 27,345 
Equity security5,146 5,146 — — 
Woodstar Fund investments2,073,533 — — 2,073,533 
Domestic servicing rights22,390 — — 22,390 
Derivative assets175,520 — 175,520 — 
VIE assets38,937,576 — — 38,937,576 
Total$43,851,324 $5,146 $175,520 $43,670,658 
Financial Liabilities:
Derivative liabilities$94,890 $— $94,890 $— 
VIE liabilities37,288,545 — 31,774,393 5,514,152 
Total$37,383,435 $— $31,869,283 $5,514,152 
The changes in financial assets and liabilities classified as Level III are as follows for the years ended December 31, 2025 and 2024 (amounts in thousands):
Loans at
Fair Value
RMBSCMBSWoodstar Fund InvestmentsDomestic
Servicing
Rights
VIE AssetsVIE
Liabilities
Total
January 1, 2024 balance
$2,645,637 $102,368 $18,600 $2,012,833 $19,384 $43,786,356 $(5,604,796)$42,980,382 
Total realized and unrealized gains (losses):
Included in earnings:
Change in fair value / gain on sale75,880 — 439 60,700 3,006 (6,765,427)511,836 (6,113,566)
Net accretion— 4,449 — — — — — 4,449 
Included in OCI— (1,758)— — — — — (1,758)
Purchases / Originations1,736,065 — — — — — — 1,736,065 
Sales(1,496,638)— — — — — — (1,496,638)
Issuances— — — — — — (12,923)(12,923)
Cash repayments / receipts(210,884)(11,253)(186)— — — (13,109)(235,432)
Transfers into Level III— — 7,908 — — — (2,021,589)(2,013,681)
Transfers out of Level III(234,052)— — — — — 1,553,614 1,319,562 
Consolidation of VIEs— — — — — 2,808,141 — 2,808,141 
Deconsolidation of VIEs— — 584 — — (891,494)72,815 (818,095)
December 31, 2024 balance2,516,008 93,806 27,345 2,073,533 22,390 38,937,576 (5,514,152)38,156,506 
Total realized and unrealized gains (losses):
Included in earnings:
Change in fair value / gain on sale184,440 — 1,724 (346,034)5,890 (6,660,301)476,902 (6,337,379)
Net accretion— 4,582 — — — — — 4,582 
Included in OCI— (2,034)— — — — — (2,034)
Purchases / Originations1,147,227 — — — — — — 1,147,227 
Sales(1,198,805)— — — — — — (1,198,805)
Cash repayments / receipts(224,490)(8,071)(872)— — — (91,199)(324,632)
Transfers into Level III— — — — — — (109,804)(109,804)
Transfers out of Level III(100,837)— — — — — 1,407,162 1,306,325 
Consolidation of VIEs— — — — — 2,278,350 — 2,278,350 
Deconsolidation of VIEs— — — — — (62,461)38 (62,423)
December 31, 2025 balance$2,323,543 $88,283 $28,197 $1,727,499 $28,280 $34,493,164 $(3,831,053)$34,857,913 
Amount of unrealized gains (losses) attributable to assets still held at December 31, 2025:
Included in earnings$105,013 $4,582 $1,781 $(346,034)$5,890 $(6,660,301)$476,902 $(6,412,167)
Included in OCI— (2,034)— — — — — (2,034)
Amount of unrealized (losses) gains attributable to assets still held at December 31, 2024:
Included in earnings$(9,645)$4,449 $783 $60,700 $3,006 $(6,765,427)$511,836 $(6,194,298)
Included in OCI— (1,758)— — — — — (1,758)
Amounts were transferred from Level II to Level III due to a decrease in the observable relevant market activity and amounts were transferred from Level III to Level II due to an increase in the observable relevant market activity.
The following table presents the fair values of our financial instruments not carried at fair value on the consolidated balance sheets (amounts in thousands):
December 31, 2025December 31, 2024
Carrying
Value
Fair
Value
Carrying
Value
Fair
Value
Financial assets not carried at fair value:
Loans$18,862,712 $18,996,541 $15,437,013 $15,546,013 
HTM debt securities179,567 146,442 406,961 382,394 
Financial liabilities not carried at fair value:
Secured financing agreements
$12,678,948 $12,785,314 $11,151,557 $11,215,974 
Securitized financing
5,131,453 5,154,262 3,196,426 3,190,559 
Unsecured senior notes4,283,836 4,438,777 2,994,682 3,017,102 
The following is quantitative information about significant unobservable inputs in our Level III measurements for those assets and liabilities measured at fair value on a recurring basis (dollars in thousands):
Carrying Value at
December 31, 2025
Valuation
Technique
Unobservable
Input
Range (Weighted Average) as of (1)
December 31, 2025December 31, 2024
Loans under fair value option$2,323,543 Discounted cash flow, market pricingCoupon (d)
2.8% - 10.8% (4.5%)
2.8% - 10.5% (4.6%)
Remaining contractual term (d)
2.3 - 36.5 years (25.5 years)
3.3 - 37.5 years (25.9 years)
FICO score (a)
585 - 829 (750)
585 - 829 (750)
LTV (b)
1% - 100% (63%)
4% - 93% (64%)
Purchase price (d)
80.0% - 106.8% (101.3%)
80.0% - 106.8% (101.3%)
RMBS88,283 Discounted cash flowConstant prepayment rate (a)
2.2% - 11.0% (4.6%)
2.2% - 9.2% (4.5%)
Constant default rate (b)
0.7% - 7.5% (1.5%)
0.8% - 3.3% (1.6%)
Loss severity (b)
0% - 81% (10%)
0% - 62% (13%)
Delinquency rate (c)
7% - 24% (13%)
8% - 25% (13%)
Servicer advances (a)
31% - 70% (49%)
22% - 78% (51%)
CMBS28,197 Discounted cash flowYield (b)
0% - 63.9% (10.7%)
0% - 58.5% (12.6%)
Duration (c)
0 - 6.7 years (1.3 years)
0 - 6.7 years (2.2 years)
Woodstar Fund investments1,727,499 Discounted cash flowDiscount rate - properties (b)
7.0% - 7.8% (7.5%)
6.5% - 7.3% (7.0%)
Discount rate - debt (a)
3.2% - 5.6% (4.9%)
3.0% - 6.4% (4.7%)
Terminal capitalization rate (b)
5.0% - 5.8% (5.5%)
4.8% - 5.5% (5.2%)
Implied capitalization rate (b)
4.99% (4.99%)
4.43% (4.43%)
Domestic servicing rights28,280 Discounted cash flowDebt yield (a)
9.00% (9.00%)
8.50% (8.50%)
Discount rate (b)
15% (15%)
15% (15%)
VIE assets34,493,164 Discounted cash flowYield (b)
0% - 420.1% (22.1%)
0% - 753.1% (26.4%)
Duration (c)
0 - 8.0 years (3.3 years)
0 - 9.0 years (2.6 years)
VIE liabilities3,831,053 Discounted cash flowYield (b)
0% - 420.1% (12.1%)
0% - 753.1% (17.1%)
Duration (c)
0 - 8.0 years (2.9 years)
0 - 9.0 years (2.0 years)
______________________________________________________________________________________________________________________
(1)Unobservable inputs were weighted by the relative carrying value of the instruments as of December 31, 2025 and 2024.
Information about Uncertainty of Fair Value Measurements
(a)Significant increase (decrease) in the unobservable input in isolation would result in a significantly higher (lower) fair value measurement.
(b)Significant increase (decrease) in the unobservable input in isolation would result in a significantly lower (higher) fair value measurement.
(c)Significant increase (decrease) in the unobservable input in isolation would result in either a significantly lower or higher (higher or lower) fair value measurement depending on the structural features of the security in question.
(d)This unobservable input is not subject to variability as of the respective reporting dates.
v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Certain of our domestic subsidiaries have elected to be treated as taxable REIT subsidiaries (“TRSs”). TRSs permit us to participate in certain activities from which REITs are generally precluded, as long as these activities meet specific criteria, are conducted within the parameters of certain limitations established by the Code and are conducted in entities which elect to be treated as taxable subsidiaries under the Code. To the extent these criteria are met, we will continue to maintain our qualification as a REIT.
Our TRSs engage in various real estate related operations, including special servicing of commercial real estate, originating and securitizing mortgage loans, and investing in entities which engage in real estate-related operations. As of December 31, 2025 and 2024, approximately $2.7 billion and $2.9 billion of assets were owned by TRS entities. Our TRSs are not consolidated for U.S. federal income tax purposes, but are instead taxed as corporations. For financial reporting purposes, a provision for current and deferred taxes is established for the portion of earnings recognized by us with respect to our interest in TRSs.
Our income tax provision (benefit) consisted of the following for the years ended December 31, 2025, 2024 and 2023 (in thousands):
For the Year Ended December 31,
2025
2024
2023
Current
Federal$4,459$2,635$554
State7281,065 (31)
Total current5,1873,700 523
Deferred
Federal23,004 16,88398 
State8,528 4,849 (1,303)
Total deferred31,532 21,732 (1,205)
Total income tax provision (benefit)
$36,719 $25,432 $(682)
Income taxes paid consisted of the following for the years ended December 31, 2025, 2024 and 2023 (in thousands):
For the Year Ended December 31,
2025
2024
2023
Federal$338$2,639$1,293
State (1)
3581,371 377
Total income taxes paid
$696 $4,010 $1,670 
______________________________________________________________________________________________________________________
(1)Income taxes paid by jurisdiction which exceeded 5% of the total income taxes paid are immaterial.

Deferred income taxes in our U.S. tax jurisdiction reflect the net tax effects of temporary differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table presents the tax effects of temporary differences on net deferred tax assets which are classified in our consolidated balance sheets within other assets at December 31, 2025 and December 31, 2024 (in thousands):

December 31,
2025
2024
Deferred tax assets/(liabilities), net
Reserves and accruals$4,624 $4,887 
Domestic intangible assets(38,756)(29,962)
Investments in unconsolidated entities(4,315)(2,289)
Net operating loss and interest expense carryforwards
43,990 64,411
Other U.S. temporary differences(20)8
Net deferred tax assets
$5,523$37,055 
Unrecognized tax benefits were not material as of and during the years ended December 31, 2025 and 2024. The Company’s tax returns are no longer subject to audit for years ended prior to January 1, 2022. There was no pre-tax income from foreign operations during the years ended December 31, 2025, 2024 and 2023.
The following table is a reconciliation of our U.S. federal income tax provision (benefit) determined using our statutory federal tax rate to our reported income tax provision (benefit) for the years ended December 31, 2025, 2024 and 2023 (dollars in thousands):
For the Year Ended December 31,
20252024
2023
Federal statutory tax rate$100,761 21.0 %$85,262 21.0 %$87,670 21.0 %
REIT and other non-taxable income(71,436)(14.9)%(64,567)(15.9)%(88,281)(21.2)%
State and local income taxes, net of federal effect (1)
7,312 1.6 %5,372 1.3 %(159)— %
Other82 — %(635)(0.2)%88 — %
Effective tax rate$36,719 7.7 %$25,432 6.2 %$(682)(0.2)%
______________________________________________________________________________________________________________________
(1)State and local income taxes in Florida and New York made up the majority (greater than 50%) of the tax effect in this category during the year ended December 31, 2025.

There were no valuation allowances for deferred tax assets during the years ended December 31, 2025, 2024 and 2023.

As of December 31, 2025, our federal net operating loss (“NOL”) carryforwards for income tax purposes totaled $151.5 million. All of these NOLs can also be carried forward for state tax purposes, in addition to another net $21.4 million. The federal net operating loss carryforwards do not expire. If not utilized, the state net operating loss carryforwards will not begin to expire significantly until 2042. Such NOL primarily relates to unrealized fair value losses during the year ended December 31, 2022 on residential loans held in a TRS.
v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
As of December 31, 2025, our Commercial and Residential Lending Segment had future commercial loan funding commitments totaling $2.0 billion, of which we expect to fund $1.6 billion. These future funding commitments primarily relate to construction projects, capital improvements, tenant improvements and leasing commissions.
As of December 31, 2025, our Infrastructure Lending Segment had future infrastructure loan funding commitments totaling $418.5 million, including $253.9 million under revolvers and letters of credit (“LCs”) and $164.6 million under delayed draw term loans. Additionally, as of December 31, 2025, our Infrastructure Lending Segment had outstanding loan purchase commitments of $173.6 million.
As of December 31, 2025, our Property Segment had future construction funding commitments of $56.6 million related to development projects which have estimated rental revenue commencement dates between January 2026 and December 2027.
Generally, funding commitments are subject to certain conditions that must be met, such as customary construction draw certifications, minimum debt service coverage ratios or executions of new leases before advances are made to the borrower.
Management is not aware of any other contractual obligations, legal proceedings, or any other contingent obligations incurred in the normal course of business that would have a material adverse effect on our consolidated financial statements.
Lease Commitment Disclosures
Our lease commitments consist of corporate office leases and ground leases for investment properties. One of the ground leases is classified as a finance lease and all the other leases are classified as operating leases. Our lease costs and related sublease income, which is recognized on certain of the ground leases, were as follows (in thousands):
For the Year Ended December 31,
2025
2024
2023
Operating lease costs$7,796 $6,566 $6,864 
Finance lease costs:
Amortization of right-of-use asset
160 — — 
Interest on lease liability
431 — — 
Short-term lease costs146 134 75 
Sublease income
(1,009)— $— 
Total lease cost$7,524 $6,700 $6,939 

Information concerning our operating and finance lease liabilities, which are classified within accounts payable, accrued expenses and other liabilities in our consolidated balance sheets as of December 31, 2025 and 2024, is as follows (dollars in thousands):

Cash Paid for Amounts Included in the Measurement of Lease Liabilities for the Year Ended December 31,
2025
2024
Operating leases
$5,284$5,074
Finance lease
313

Weighted-Average Remaining Lease Term (1)
 as of December 31,
Weighted-Average Discount Rate as of December 31,
2025
2024
2025
2024
Operating leases
22.5 years11.0 years8.1%9.0%
Finance lease
37.9 yearsN/A6.4%N/A
______________________________________________________________________________________________________________________
(1)Includes renewal option periods considered reasonably certain to be exercised.

Future maturity of lease liabilities:
Operating Leases
Finance Lease
2026$5,857 $750 
20276,126 750 
20286,165 763 
20296,282 825 
20305,708 825 
Thereafter93,224 37,347 
Total$123,362 $41,260 
Less interest component(68,350)(27,262)
Lease liabilities (classified within accounts payable, accrued expenses and other liabilities)
$55,012 $13,998 
Memo: Right-of-use assets (classified within other assets)
$54,287 $13,719 
v3.25.4
Segment and Geographic Data
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment and Geographic Data Segment and Geographic Data
In its operation of the business, management, including our chief operating decision maker, who is our Chief Executive Officer, reviews certain financial information to assess the performance of the business segments identified in Note 1, including segmented internal profit and loss statements prepared on a basis prior to the impact of consolidating securitization VIEs under ASC 810. The segment information within this Note is reported on that basis. The financial condition and operating results of Fundamental have been aggregated into the Property Segment, which is characterized by owning and leasing commercial properties, given its similar economic characteristics.
The table below presents our results of operations for the year ended December 31, 2025 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Revenues:
Interest income from loans$1,231,288 $272,282 $289 $14,650 $— $1,518,509 $— $1,518,509 
Interest income from investment securities78,961 649 — 97,824 — 177,434 (142,973)34,461 
Servicing fees369 — — 106,533 — 106,902 (20,359)86,543 
Rental income27,266 — 135,255 19,919 — 182,440 — 182,440 
Other revenues9,854 3,855 1,472 5,387 1,768 22,336 — 22,336 
Total revenues1,347,738 276,786 137,016 244,313 1,768 2,007,621 (163,332)1,844,289 
Costs and expenses:
Management fees701 — — — 136,564 137,265 — 137,265 
Interest expense682,813 155,212 71,400 29,341 339,031 1,277,797 (810)1,276,987 
General and administrative59,545 20,979 17,323 93,152 17,810 208,809 — 208,809 
Costs of rental operations21,017 — 26,225 13,559 — 60,801 — 60,801 
Depreciation and amortization11,779 39 59,479 6,679 1,005 78,981 — 78,981 
Credit loss provision, net15,851 3,519 — — — 19,370 — 19,370 
Other expense103 4,104 (61)203 — 4,349 — 4,349 
Total costs and expenses791,809 183,853 174,366 142,934 494,410 1,787,372 (810)1,786,562 
Other income (loss):
Change in net assets related to consolidated VIEs— — — — — — 154,758 154,758 
Change in fair value of servicing rights— — — 7,398 — 7,398 (1,508)5,890 
Change in fair value of investment securities, net8,422 — — (16,803)— (8,381)10,568 2,187 
Change in fair value of mortgage loans, net122,117 — — 62,323 — 184,440 — 184,440 
Income from affordable housing fund investments— — 46,953 — — 46,953 — 46,953 
Earnings from unconsolidated entities
2,708 3,892 — 9,249 — 15,849 (1,296)14,553 
Gain (loss) on sale of investments and other assets, net
32,875 — (22)10,060 — 42,913 — 42,913 
(Loss) gain on derivative financial instruments, net
(155,014)38 (4,196)(1,385)33,289 (127,268)— (127,268)
Foreign currency gain (loss), net
112,778 364 (198)— — 112,944 — 112,944 
Gain (loss) on extinguishment of debt, net
20,447 (2,676)— (90)— 17,681 — 17,681 
Other (loss) income, net(32,589)— (2,805)2,428 — (32,966)— (32,966)
Total other income
111,744 1,618 39,732 73,180 33,289 259,563 162,522 422,085 
Income (loss) before income taxes667,673 94,551 2,382 174,559 (459,353)479,812  479,812 
Income tax provision
(12,297)(110)(1,844)(22,468)— (36,719)— (36,719)
Net income (loss)655,376 94,441 538 152,091 (459,353)443,093  443,093 
Net income attributable to non-controlling interests
(15)— (25,488)(6,046)— (31,549)— (31,549)
Net income (loss) attributable to Starwood Property Trust, Inc.
$655,361 $94,441 $(24,950)$146,045 $(459,353)$411,544 $ $411,544 
The table below presents our results of operations for the year ended December 31, 2024 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Revenues:
Interest income from loans$1,424,188 $255,645 $— $18,234 $— $1,698,067 $— $1,698,067 
Interest income from investment securities116,808 506 — 93,641 — 210,955 (144,150)66,805 
Servicing fees425 — — 72,579 — 73,004 (17,805)55,199 
Rental income18,325 — 69,210 20,463 — 107,998 — 107,998 
Other revenues6,804 4,842 772 3,842 2,514 18,774 — 18,774 
Total revenues1,566,550 260,993 69,982 208,759 2,514 2,108,798 (161,955)1,946,843 
Costs and expenses:
Management fees756 — — — 144,421 145,177 — 145,177 
Interest expense845,082 151,120 44,972 36,870 271,483 1,349,527 (834)1,348,693 
General and administrative60,163 19,980 4,428 99,499 15,166 199,236 — 199,236 
Costs of rental operations13,163 — 23,483 11,591 — 48,237 — 48,237 
Depreciation and amortization9,653 56 23,535 7,057 1,005 41,306 — 41,306 
Credit loss provision, net
194,260 3,140 — — — 197,400 — 197,400 
Other expense785 516 35 687 — 2,023 — 2,023 
Total costs and expenses1,123,862 174,812 96,453 155,704 432,075 1,982,906 (834)1,982,072 
Other income (loss):
Change in net assets related to consolidated VIEs— — — — — — 75,706 75,706 
Change in fair value of servicing rights— — — 887 — 887 2,119 3,006 
Change in fair value of investment securities, net76 — — (83,748)— (83,672)84,686 1,014 
Change in fair value of mortgage loans, net3,597 — — 72,283 — 75,880 — 75,880 
Income from affordable housing fund investments— — 102,141 — — 102,141 — 102,141 
Earnings (loss) from unconsolidated entities
11,599 1,414 — 1,473 — 14,486 (1,390)13,096 
Gain on sale of investments and other assets, net
305 — 92,003 8,402 — 100,710 — 100,710 
Gain (loss) on derivative financial instruments, net
196,349 152 1,492 3,454 (43,513)157,934 — 157,934 
Foreign currency (loss) gain, net
(73,830)(187)89 — — (73,928)— (73,928)
Gain (loss) on extinguishment of debt
173 (1,466)(2,254)(100)(293)(3,940)— (3,940)
Other (loss) income, net(10,013)531 (949)50 — (10,381)— (10,381)
Total other income (loss)128,256 444 192,522 2,701 (43,806)280,117 161,121 441,238 
Income (loss) before income taxes570,944 86,625 166,051 55,756 (473,367)406,009  406,009 
Income tax (provision) benefit
(9,116)259 — (16,575)— (25,432)— (25,432)
Net income (loss)561,828 86,884 166,051 39,181 (473,367)380,577  380,577 
Net (income) loss attributable to non-controlling interests
(14)— (38,201)17,571 — (20,644)— (20,644)
Net income (loss) attributable to Starwood Property Trust, Inc.
$561,814 $86,884 $127,850 $56,752 $(473,367)$359,933 $ $359,933 
The table below presents our results of operations for the year ended December 31, 2023 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Revenues:
Interest income from loans$1,557,631 $236,884 $— $9,589 $— $1,804,104 $— $1,804,104 
Interest income from investment securities135,130 1,805 — 92,147 — 229,082 (152,558)76,524 
Servicing fees553 — — 44,895 — 45,448 (12,327)33,121 
Rental income8,369 — 93,459 25,838 — 127,666 — 127,666 
Other revenues2,527 1,296 713 2,335 1,622 8,493 — 8,493 
Total revenues1,704,210 239,985 94,172 174,804 1,622 2,214,793 (164,885)2,049,908 
Costs and expenses:
Management fees496 — — — 141,047 141,543 — 141,543 
Interest expense971,028 141,016 54,522 34,611 235,776 1,436,953 (846)1,436,107 
General and administrative55,782 15,569 4,155 87,619 17,087 180,212 — 180,212 
Costs of rental operations8,777 — 22,806 13,259 — 44,842 — 44,842 
Depreciation and amortization7,206 103 31,960 9,788 84 49,141 — 49,141 
Credit loss provision, net
225,720 18,008 — — — 243,728 — 243,728 
Other expense2,858 17 18 (148)— 2,745 — 2,745 
Total costs and expenses1,271,867 174,713 113,461 145,129 393,994 2,099,164 (846)2,098,318 
Other income (loss):
Change in net assets related to consolidated VIEs— — — — — — 181,688 181,688 
Change in fair value of servicing rights— — — 401 — 401 1,193 1,594 
Change in fair value of investment securities, net69,259 — — (51,889)— 17,370 (16,603)767 
Change in fair value of mortgage loans, net25,874 — — 36,828 — 62,702 — 62,702 
Income from affordable housing fund investments— — 291,244 — — 291,244 — 291,244 
Earnings (loss) from unconsolidated entities
4,410 5,702 — 8,849 — 18,961 (2,239)16,722 
(Loss) gain on sale of investments and other assets, net
(112)— — 25,841 — 25,729 — 25,729 
(Loss) gain on derivative financial instruments, net
(25,206)123 2,111 (4,348)(11,285)(38,605)— (38,605)
Foreign currency gain (loss), net
60,644 201 (11)— — 60,834 — 60,834 
Loss on extinguishment of debt(804)— — (434)— (1,238)— (1,238)
Other (loss) income, net(135,576)— (5)29 — (135,552)— (135,552)
Total other income (loss)(1,511)6,026 293,339 15,277 (11,285)301,846 164,039 465,885 
Income (loss) before income taxes430,832 71,298 274,050 44,952 (403,657)417,475  417,475 
Income tax benefit (provision)
990 590 — (898)— 682 — 682 
Net income (loss)431,822 71,888 274,050 44,054 (403,657)418,157  418,157 
Net income attributable to non-controlling interests
(14)— (77,156)(1,774)— (78,944)— (78,944)
Net income (loss) attributable to Starwood Property Trust, Inc.
$431,808 $71,888 $196,894 $42,280 $(403,657)$339,213 $ $339,213 
The table below presents our consolidated balance sheet as of December 31, 2025 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Assets:
Cash and cash equivalents$74,534 $198,031 $70,900 $25,149 $130,866 $499,480 $— $499,480 
Restricted cash123,215 33,794 3,236 454 14,468 175,167 — 175,167 
Loans held-for-investment, net16,038,333 2,824,379 — — — 18,862,712 — 18,862,712 
Loans held-for-sale2,278,067 — — 45,476 — 2,323,543 — 2,323,543 
Investment securities641,893 31,273 — 1,284,863 — 1,958,029 (1,657,029)301,000 
Properties, net732,714 — 2,674,276 41,662 — 3,448,652 — 3,448,652 
Investments of consolidated affordable housing fund— — 1,727,499 — — 1,727,499 — 1,727,499 
Investments in unconsolidated entities8,514 57,997 — 33,203 — 99,714 (14,962)84,752 
Goodwill— 119,409 — 140,437 — 259,846 — 259,846 
Intangible assets, net
2,817 — 401,268 69,227 — 473,312 (37,253)436,059 
Derivative assets27,157 — — 201 18,455 45,813 — 45,813 
Accrued interest receivable157,116 4,424 442 562 135 162,679 — 162,679 
Other assets193,525 4,623 107,468 5,454 51,921 362,991 — 362,991 
VIE assets, at fair value— — — — — — 34,493,164 34,493,164 
Total Assets$20,277,885 $3,273,930 $4,985,089 $1,646,688 $215,845 $30,399,437 $32,783,920 $63,183,357 
Liabilities and Equity
Liabilities:
Accounts payable, accrued expenses and other liabilities$165,317 $32,732 $113,707 $60,423 $127,571 $499,750 $— $499,750 
Related-party payable— — — — 31,662 31,662 — 31,662 
Dividends payable— — — — 180,413 180,413 — 180,413 
Derivative liabilities72,351 — — — 11,632 83,983 — 83,983 
Secured financing agreements, net8,637,246 719,942 596,906 517,897 2,226,843 12,698,834 (19,886)12,678,948 
Securitized financing, net
2,224,239 1,645,536 1,261,678 — — 5,131,453 — 5,131,453 
Unsecured senior notes, net— — — — 4,283,836 4,283,836 — 4,283,836 
VIE liabilities, at fair value— — — — — — 32,803,806 32,803,806 
Total Liabilities11,099,153 2,398,210 1,972,291 578,320 6,861,957 22,909,931 32,783,920 55,693,851 
Temporary Equity: Redeemable non-controlling interests
— — 364,118 — — 364,118 — 364,118 
Permanent Equity:
Starwood Property Trust, Inc. Stockholders’ Equity:
Common stock— — — — 3,780 3,780 — 3,780 
Additional paid-in capital2,434,975 521,717 365,416 (814,760)4,449,868 6,957,216 — 6,957,216 
Treasury stock— — — — (138,022)(138,022)— (138,022)
Retained earnings (accumulated deficit)6,732,082 354,003 2,077,439 1,759,196 (10,961,738)(39,018)— (39,018)
Accumulated other comprehensive income11,560 — — — — 11,560 — 11,560 
Total Starwood Property Trust, Inc. Stockholders’ Equity9,178,617 875,720 2,442,855 944,436 (6,646,112)6,795,516 — 6,795,516 
Non-controlling interests in consolidated subsidiaries115 — 205,825 123,932 — 329,872 — 329,872 
Total Permanent Equity9,178,732 875,720 2,648,680 1,068,368 (6,646,112)7,125,388  7,125,388 
Total Liabilities and Equity$20,277,885 $3,273,930 $4,985,089 $1,646,688 $215,845 $30,399,437 $32,783,920 $63,183,357 
The table below presents our consolidated balance sheet as of December 31, 2024 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Assets:
Cash and cash equivalents$19,743 $122,134 $24,717 $11,946 $199,291 $377,831 $— $377,831 
Restricted cash147,502 21,986 1,133 5,543 — 176,164 — 176,164 
Loans held-for-investment, net12,895,064 2,541,949 — — — 15,437,013 — 15,437,013 
Loans held-for-sale2,394,624 — — 121,384 — 2,516,008 — 2,516,008 
Investment securities909,762 17,273 — 1,225,024 — 2,152,059 (1,618,801)533,258 
Properties, net650,966 — 657,246 65,466 — 1,373,678 — 1,373,678 
Investments of consolidated affordable housing fund— — 2,073,533 — — 2,073,533 — 2,073,533 
Investments in unconsolidated entities26,441 54,105 — 33,640 — 114,186 (14,816)99,370 
Goodwill— 119,409 — 140,437 — 259,846 — 259,846 
Intangible assets, net
10,637 — 22,101 63,711 — 96,449 (35,745)60,704 
Derivative assets174,507 — 115 898 — 175,520 — 175,520 
Accrued interest receivable150,474 13,961 — 684 2,648 167,767 — 167,767 
Other assets206,103 8,190 52,243 8,700 92,993 368,229 — 368,229 
VIE assets, at fair value— — — — — — 38,937,576 38,937,576 
Total Assets$17,585,823 $2,899,007 $2,831,088 $1,677,433 $294,932 $25,288,283 $37,268,214 $62,556,497 
Liabilities and Equity
Liabilities:
Accounts payable, accrued expenses and other liabilities$185,303 $30,157 $13,232 $57,624 $148,268 $434,584 $— $434,584 
Related-party payable— — — — 38,958 38,958 — 38,958 
Dividends payable— — — — 163,383 163,383 — 163,383 
Derivative liabilities67,452 — — — 27,438 94,890 — 94,890 
Secured financing agreements, net7,912,536 760,299 479,732 591,094 1,428,227 11,171,888 (20,331)11,151,557 
Securitized financing, net
1,966,865 1,229,561 — — — 3,196,426 — 3,196,426 
Unsecured senior notes, net— — — — 2,994,682 2,994,682 — 2,994,682 
VIE liabilities, at fair value— — — — — — 37,288,545 37,288,545 
Total Liabilities10,132,156 2,020,017 492,964 648,718 4,800,956 18,094,811 37,268,214 55,363,025 
Temporary Equity: Redeemable non-controlling interests
— — 426,695 — — 426,695 — 426,695 
Permanent Equity:
Starwood Property Trust, Inc. Stockholders’ Equity:
Common stock— — — — 3,449 3,449 — 3,449 
Additional paid-in capital1,363,238 619,428 (398,205)(706,746)5,445,048 6,322,763 — 6,322,763 
Treasury stock— — — — (138,022)(138,022)— (138,022)
Retained earnings (accumulated deficit)6,076,720 259,562 2,102,389 1,613,151 (9,816,499)235,323 — 235,323 
Accumulated other comprehensive income
13,594 — — — — 13,594 — 13,594 
Total Starwood Property Trust, Inc. Stockholders’ Equity7,453,552 878,990 1,704,184 906,405 (4,506,024)6,437,107 — 6,437,107 
Non-controlling interests in consolidated subsidiaries115 — 207,245 122,310 — 329,670 — 329,670 
Total Permanent Equity7,453,667 878,990 1,911,429 1,028,715 (4,506,024)6,766,777  6,766,777 
Total Liabilities and Equity$17,585,823 $2,899,007 $2,831,088 $1,677,433 $294,932 $25,288,283 $37,268,214 $62,556,497 
Revenues generated from foreign sources were $367.3 million, $438.8 million and $455.6 million for the years ended December 31, 2025, 2024 and 2023, respectively. The majority of our revenues generated from foreign sources are derived from the United Kingdom and Australia. Refer to Schedules III and IV for a detailed listing of the properties and loans held by the Company, including their respective geographic locations.

The table below presents our additions to long-lived assets by business segment (in thousands) (1):
For the Year Ended December 31,
202520242023
Property Segment
$2,451,803 $125,406 $12,900 
Commercial and Residential Lending Segment
210,517 243,394 111,985 
Investing and Servicing Segment
4,874 20,384 2,127 
Total additions to long-lived assets
$2,667,194 $389,184 $127,012 
_____________________________________________________________________________________________________________________
(1)Includes cash and non-cash acquisitions of properties and related lease intangibles (including through loan foreclosure), as discussed in Notes 3, 5 and 7, and property capital improvements.
v3.25.4
Subsequent Events
12 Months Ended
Dec. 31, 2025
Subsequent Events [Abstract]  
Subsequent Events Subsequent Events
Our significant events subsequent to December 31, 2025 were as follows:
Securitized Financings
In January 2026, we refinanced a $600.0 million pool of our infrastructure loans held-for-investment through a CLO, Starwood 2026-SIF7, with $496.2 million of third party financing at a weighted average coupon of SOFR + 1.68%. The CLO contains a reinvestment feature that, subject to certain eligibility criteria, allows us to contribute new loans or participation interests in loans to the CLO for a period of three years. In connection therewith, we redeemed at par the third party financing for our STWD 2024-SIF3 issued in May 2024 for $330.0 million plus accrued interest, and contributed certain loans previously held in that CLO to Starwood 2026-SIF7.
In February 2026, we entered into an agreement to refinance a pool of our Fundamental net lease properties through an ABS, FI Series 2026-1, with $466.4 million of third party financing at a weighted average fixed rate of 5.06% and weighted average maturity of 5.4 years. In connection therewith, we will redeem at par the third party financing for our ABS, FI Series 2023-1, which has a weighted average fixed rate of 6.65%, for $323.6 million plus accrued interest. This transaction is expected to close in March 2026.
v3.25.4
Schedule III - Real Estate and Accumulated Depreciation
12 Months Ended
Dec. 31, 2025
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]  
Schedule III - Real Estate and Accumulated Depreciation
Starwood Property Trust, Inc. and Subsidiaries
Schedule III—Real Estate and Accumulated Depreciation
December 31, 2025
(Dollars in thousands)

Costs
Initial CostCapitalizedGross Amounts Carried at
Property Type /
to CompanySubsequent to
December 31, 2025
AccumulatedAcquisition
Geographic Location
EncumbrancesLandPropertyAcquisition(1)LandPropertyTotalDepreciation(3)Date
Aggregated Properties
Hotel - U.S., Midwest (1 property)
$— $$5,565$1,819$— $7,384$7,384$(5,952)Feb-18
Hotel - U.S., South East (1 property)
— 2,1495,5712,4172,149 7,98810,137(452)Nov-24
Industrial - International (1 property)
8,0051,43910,8471,43910,84712,286(184)Jul-25
Industrial - U.S., Mid Atlantic (6 properties)
66,20515,46791,96069615,46792,656108,123(1,250)Jul-25 to Dec-25
Industrial - U.S., Midwest (47 properties)
246,96943,803355,64730043,803355,947399,750(5,377)Jul-25 to Dec-25
Industrial - U.S., North East (19 properties)
135,78728,923151,18532728,923151,512180,435(2,720)Jul-25 to Dec-25
Industrial - U.S., South East (11 properties)
34,05613,17056,85532313,17057,17870,348(796)Mar-19 to Dec-25
Industrial - U.S., South West (18 properties)
48,81114,25264,24722614,25264,47378,725(1,054)Jul-25 to Dec-25
Industrial - U.S., West (8 properties)
117,10228,100148,84828,100148,848176,948(2,142)Jul-25 to Aug-25
Medical office - U.S., Midwest (7 properties)
59,9382,76497,76016,1932,764113,953116,717(29,095)Dec-16
Medical office - U.S., North East (7 properties)
174,86411,283176,99629511,283177,291188,574(48,397)Dec-16
Medical office - U.S., South East (6 properties)
71,8237,930117,6783,8317,930121,509129,439(34,117)Dec-16
Medical office - U.S., South West (8 properties)
99,80515,921126,8428,35115,921135,193151,114(38,531)Dec-16
Medical office - U.S., West (6 properties)
83,57013,415107,8456,84913,415114,694128,109(35,556)Dec-16
Mixed Use - U.S., North East (1 property)
4,6515,4764,6515,47610,127(268)Jun-24
Multifamily - U.S., South East (3 properties)
19,005161,1811,58319,005147,047166,052(4,432)May-24 to May-25
Multifamily - US., South West (3 properties)
29,75134,202140,18534,202133,442167,644(5,085)Oct-24 to Nov-24
Multifamily - U.S., West (1 property)
12,40248,45412,40248,45460,856(2,855)Dec-23
Multifamily Conversion - Mid Atlantic (1 property)
26,05688,6443,88626,05692,530118,586May-24
Office - U.S., North East (2 properties)
17,63340,95032,6149,00640,95041,62082,570(10,869)May-18 to Jun-25
Office - U.S., West (2 properties)
65,363183,7319,83640,045124,051164,096(9,411)Oct-17 to Dec-22
Residential - U.S., North East (1 property)
77,72136,118113,839113,839Oct-20 to Apr-21
Retail - U.S., Midwest (3 properties)
34,50415,37963,30715,37959,00174,380(2,591)May-23 to Jul-25
Retail - U.S., South East (2 properties)
12,4095,73510,8185,73510,81816,553(138)Jul-25
Retail - U.S., West (12 properties)
38,0525,93541,1765,93541,17647,111(783)Jul-25
Service - U.S., Mid Atlantic (5 properties)
30,1279,63737,8209,63737,82047,457(658)Jul-25
Service - U.S., Midwest (142 properties)
205,39280,612185,45064980,612186,099266,711(4,385)Jul-25
Service - U.S., North East (42 properties)
83,34519,50394,93415,99719,503110,931130,434(1,665)Jul-25
Service - U.S., South East (62 properties)
116,81676,163104,98376,163104,983181,146(1,980)Jul-25 to Nov-25
Service - U.S., South West (35 properties)
106,21764,324102,7257,26464,324109,989174,313(2,004)Jul-25 to Dec-25
Service - U.S., West (81 properties)
99,80242,02081,29342,02081,293123,313(1,878)Jul-25
$1,920,983$720,553$2,978,358$125,966$695,235$3,008,042$3,703,277(2)$(254,625)
__________________________________________
Notes to Schedule III:

(1)No material costs subsequent to acquisition were capitalized to land.
(2)The aggregate cost for federal income tax purposes is $4.3 billion.

(3)Depreciation is computed based upon estimated useful lives as described in Note 7 to the Consolidated Financial Statements.


The following schedule presents our real estate activity during the years ended December 31, 2025, 2024 and 2023 (in thousands):

2025
2024
2023
Beginning balance, January 1$1,584,219$1,570,501$1,659,495
Additions during the year:
Acquisition of Fundamental properties1,803,077 
Acquisitions through foreclosure and other transfers184,586 350,51497,585
Other acquisitions226,3477,720
Improvements51,999 22,99022,669
Total additions2,266,009  381,224  120,254 
Deductions during the year:
Costs of real estate sold(120,155) (367,506)(84,309)
Impairments(26,766)— (124,902)
Other(30) — (37)
Total deductions(146,951) (367,506) (209,248)
Ending balance, December 31$3,703,277$1,584,219$1,570,501

The following schedule presents activity within accumulated depreciation during the years ended December 31, 2025, 2024 and 2023 (in thousands):

2025
2024
2023
Beginning balance, January 1$210,541 $233,180 $209,509 
Depreciation expense64,378 33,175 40,858 
Disposition/write-offs(20,294)(55,814)(17,187)
Ending balance, December 31$254,625 $210,541 $233,180 
v3.25.4
Schedule IV - Mortgage Loans on Real Estate
12 Months Ended
Dec. 31, 2025
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Abstract]  
Schedule IV - Mortgage Loans on Real Estate
Starwood Property Trust, Inc. and Subsidiaries
Schedule IV—Mortgage Loans on Real Estate
December 31, 2025
(Dollars in thousands)

Principal
Amount of
PriorFaceCarryingPaymentMaturityDelinquent 
Description/Location
Liens (1)
Amount (1)Amount
Interest Rate (2)
Terms (1)Date (3)Loans
Individually Significant Mortgage Loans
 Other, Various, Australia (1 mortgage)
None$918,734$911,541
 3BBSY + 4.75%
 I/O
6/22/2030
— 
Aggregated First Mortgages: (4)
 Hotel, International, Floating (2 mortgages)
N/AN/A215,187
 3EUR+ 3.05% to 4.50%
N/A2027-2030— 
 Hotel, International, Floating (1 mortgage)
N/AN/A53,661
 SARON+ 4.75%
N/A2027— 
 Hotel, International, Floating (1 mortgage)
N/AN/A84,954
 SOFR+ 5.00%
N/A2029— 
 Hotel, International, Floating (1 mortgage)
N/AN/A34,002
 SONIA ON+ 2.50%
N/A2029— 
 Hotel, Mid Atlantic, Floating (1 mortgage)
N/AN/A84,400
 SOFR+ 3.30%
N/A2028— 
 Hotel, Midwest, Floating (1 mortgage)
N/AN/A53,482
 SOFR+ 3.85%
N/A2026— 
 Hotel, North East, Floating (5 mortgages)
N/AN/A338,180
 SOFR+ 3.36% to 6.35%
N/A2026-2030— 
 Hotel, South East, Floating (2 mortgages)
N/AN/A133,290
 SOFR+ 3.25% to 5.25%
N/A2026— 
 Hotel, South West, Floating (1 mortgage)
N/AN/A97,487
 SOFR+ 2.85%
N/A2026— 
 Hotel, Various U.S., Floating (2 mortgages)
N/AN/A251,252
 SOFR+ 3.86% to 4.25%
N/A2026-2027— (5)
 Industrial, International, Floating (2 mortgages)
N/AN/A165,343
 3BBSY+ 2.80% to 3.10%
N/A2028-2029— 
 Industrial, International, Floating (3 mortgages)
N/AN/A440,174
 3EUR+ 2.50% to 3.00%
N/A2029-2031— 
 Industrial, International, Floating (2 mortgages)
N/AN/A136,258
 3SEK+ 2.55% to 3.00%
N/A2030-2031— 
 Industrial, International, Floating (1 mortgage)
N/AN/A268,621
SONIA ON+ 2.60%
3EUR+ 2.60%
N/A2030— 
 Industrial, Mid Atlantic, Floating (3 mortgages)
N/AN/A334,942
 SOFR+ 2.40% to 3.00%
N/A2030-2031— 
 Industrial, Midwest, Floating (1 mortgage)
N/AN/A8,712
 SOFR+ 2.25%
N/A2026— 
 Industrial, North East, Floating (5 mortgages)
N/AN/A1,009,135
 SOFR+ 2.40% to 5.55%
N/A2026-2030269,007 (6)
 Industrial, South East, Floating (1 mortgage)
N/AN/A20,163
 SOFR+ 4.85%
N/A2030— 
 Industrial, South West, Floating (1 mortgage)
N/AN/A20,589
 SOFR+ 2.25%
N/A2026— 
 Industrial, West, Floating (4 mortgages)
N/AN/A611,575
 SOFR+ 2.95% to 6.00%
N/A2027-2030— 
 Mixed Use, International, Floating (1 mortgage)
N/AN/A88,301
 3EUR+ 4.65%
N/A2027— 
 Mixed Use, International, Floating (1 mortgage)
N/AN/A90,174
 SONIA ON+ 4.37%
N/A2026— 
 Mixed Use, North East, Floating (1 mortgage)
N/AN/A159,439
 SOFR+ 3.35%
N/A2025— 
 Mixed Use, South East, Floating (2 mortgages)
N/AN/A179,496
 SOFR+ 3.65% to 5.35%
N/A2028-2030— 
 Mixed Use, South West, Floating (1 mortgage)
N/AN/A242,389
 SOFR+ 4.60%
N/A2026242,389 
(7)
 Multi-family, International, Floating (1 mortgage)
N/AN/A188,029
 3EUR+ 2.85%
N/A2030— 
 Multi-family, International, Floating (4 mortgages)
N/AN/A750,644
 SONIA ON+ 3.10% to 4.00%
N/A2027-2030— 
 Multi-family, Midwest, Floating (3 mortgages)
N/AN/A174,622
 SOFR+ 2.40% to 2.75%
N/A2030-2031— 
 Multi-family, North East, Floating (7 mortgages)
N/AN/A679,267
 SOFR+ 2.50% to 3.50%
N/A2025-2030— 
 Multi-family, South East, Floating (18 mortgages)
N/AN/A1,230,635
 SOFR+ 1.80% to 4.13%
N/A2026-2031— 
 Multi-family, South West, Floating (27 mortgages)
N/AN/A1,720,037
 SOFR+ 1.85% to 4.35%
N/A2026-203190,859 (7)
 Multi-family, Various U.S., Floating (1 mortgage)
N/AN/A544,956
 SOFR+ 2.70%
N/A2030— 
 Multi-family, West, Floating (10 mortgages)
N/AN/A837,354
 SOFR+ 1.95% to 3.85%
N/A2026-2031— 
 Office, International, Floating (2 mortgages)
N/AN/A252,940
 3EUR+ 2.74% to 3.75%
N/A2026-2028— 
 Office, International, Floating (2 mortgages)
N/AN/A318,972
 SONIA ON+ 3.55% to 3.75%
N/A2027-2028— 
 Office, Mid Atlantic, Floating (1 mortgage)
N/AN/A117,067
P+ 0.19%
N/A2024117,141 
(8)
 Office, Mid Atlantic, Floating (2 mortgages)
N/AN/A505,571
 SOFR+ 1.00% to 2.25%
N/A2026-2027— 
 Office, Midwest, Floating (2 mortgages)
N/AN/A146,798
 SOFR+ 1.00% to 2.45%
N/A2026-2027— 
 Office, North East, Fixed (1 mortgage)
N/AN/A96,095
  6.00%
N/A2026— 
 Office, North East, Floating (3 mortgages)
N/AN/A216,355
 SOFR+ 2.45% to 4.00%
N/A2026-2029— 
 Office, South East, Floating (2 mortgages)
N/AN/A270,231
 SOFR+ 1.00% to 3.10%
N/A2026-2028— 
 Office, South West, Floating (3 mortgages)
N/AN/A541,434
 SOFR+ 3.30% to 4.50%
N/A2026-2029— 
 Office, West, Floating (2 mortgages)
N/AN/A286,220
 SOFR+ 0.00% to 2.80%
N/A2025-2027— 
 Other, International, Floating (1 mortgage)
N/AN/A305,752
 SONIA ON+ 5.01%
N/A2028— 
 Other, Midwest, Floating (1 mortgage)
N/AN/A29,799
 SOFR+ 7.50%
N/A2029— 
 Other, North East, Floating (2 mortgages)
N/AN/A203,345
 SOFR+ 1.57% to 2.75%
N/A2026-2030— 
 Other, South West, Fixed (1 mortgage)
N/AN/A20,000
7.00%
N/A2028— 
 Residential, International, Floating (1 mortgage)
N/AN/A8,893
 SONIA ON+ 3.10%
N/A2030— 
 Residential, North East, Floating (2 mortgages)
N/AN/A93,334
 SOFR+ 4.00% to 4.25%
N/A2028— 
Principal
Amount of
PriorFaceCarryingPaymentMaturityDelinquent 
Description/Location
Liens (1)
Amount (1)Amount
Interest Rate (2)
Terms (1)Date (3)Loans
 Residential, South East, Floating (2 mortgages)
N/AN/A202,785
 SOFR+ 4.25% to 5.80%
N/A2026-2030— 
 Retail, International, Floating (1 mortgage )
N/AN/A117,121
 3EUR+ 3.00%
N/A2031— 
 Retail, North East, Floating (1 mortgage)
N/AN/A188,212
 SOFR+ 12.00%
N/A2026— 
Loans Held-for-Sale, Various, Fixed
N/AN/A2,323,543
2.75% to 10.75%
N/A2028-206273,970 
Aggregated Subordinated and Mezzanine Loans: (4)
 Hotel, West, Floating (1 loan)
N/AN/A22,406
 SOFR+ 6.50%
N/A2028— 
 Multi-family, North East, Floating (1 loan)
N/AN/A5,792
 SOFR+ 3.35%
N/A2025— 
 Office, International, Fixed (1 loan)
N/AN/A36,529
  0.00%
N/A2030— 
 Office, International, Floating (1 loan)
N/AN/A10,758
 3EUR+ 8.95%
N/A2026— 
 Office, West, Floating (1 loan)
N/AN/A131,713
 SOFR+ 6.34%
N/A2027— 
 Residential, North East, Floating (2 loans)
N/AN/A66,162
 SOFR+ 7.75% to 9.00%
N/A2028-2030— 
 Residential, West, Fixed (1 loan)
N/AN/A48,574
  9.00%
N/A2028— 
 Retail, Midwest, Fixed (1 loan)
N/AN/A4,925
  7.16%
N/A20244,925 
Loan Loss Allowance(426,365)— 
Prepaid Loan Costs, Net7,369— 
$18,310,621
(9)
$798,291
__________________________________________
Notes to Schedule IV:
(1)Disclosure of prior liens, face amount and payment terms are only required for individually significant mortgage loans. I/O = interest only until maturity.
(2)3EUR = three month EURO LIBOR rate, 3SEK = three month SEK STIBOR rate, SOFR = one month SOFR rate, 3BBSY = three month BBSY rate, SARON = SARON overnight rate, SONIA ON = SONIA overnight rate, P = Prime rate.
(3)Based on fully extended maturity date.
(4)First mortgages include first mortgage loans and any contiguous mezzanine loan components because as a whole, the expected credit quality of these loans is more similar to that of a first mortgage loan. 
(5)Includes a $102.6 million first mortgage loan in maturity default, but the borrower is complying with all other loan terms and the loan is in the process of modification to restore to current status.
(6)Subsequent to December 31, 2025, we acquired the remaining senior mortgage interest in this loan from a third party lender.
(7)Subsequent to December 31, 2025, we foreclosed on the loan and took control of the underlying property.
(8)We are actively working with the borrower to explore a variety of alternate resolution strategies.
(9)The aggregate cost for federal income tax purposes is $18.9 billion.

The following schedule presents activity within our Commercial and Residential Lending Segment and Investing and Servicing Segment loan portfolios during the years ended December 31, 2025, 2024 and 2023 (amounts in thousands):

For the Year Ended December 31,
2025
2024
2023
Balance at January 1$15,364,817 $17,653,215 $18,774,708 
Acquisitions/originations/additional funding6,698,247 3,458,020 2,441,608 
Capitalized interest110,063 94,277 124,214 
Basis of loans sold(1,515,569)(1,767,780)(866,104)
Loan maturities/principal repayments(2,743,109)(3,486,272)(2,763,682)
Discount accretion/premium amortization30,165 40,351 52,601 
Changes in fair value184,440 75,880 62,702 
Foreign currency translation, net384,862 (189,019)152,869 
Credit loss provision, net
(6,752)(162,724)(222,266)
Loan foreclosure, equity control and conversion to equity interest(196,543)(351,131)(102,774)
Transfer to/from other asset classifications or between segments— — (661)
Balance at December 31$18,310,621 $15,364,817 $17,653,215 

Refer to Note 17 to the Consolidated Financial Statements for a discussion of loan activity with related parties.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
We consider cybersecurity, along with other top risks, within our enterprise risk management framework. The enterprise risk management framework includes internal reporting at the business and enterprise levels, with consideration of key risk indicators, trends and countermeasures for cybersecurity and other types of significant risks. We have implemented a robust cybersecurity program that employs various controls and activities aimed at identifying, protecting against, detecting, and responding to cybersecurity threats. These controls, including endpoint and network monitoring, endpoint protection, and network security measures, safeguard our assets from unauthorized access and attacks. We prioritize data protection through data classification and access management designed to permit access only by authorized personnel. Our cybersecurity incident response plan, integrated into the enterprise risk management framework, outlines a structured process for handling cybersecurity incidents involving assets or data. It guides our cybersecurity incident response team in containing, eradicating, and recovering from incidents while minimizing damage and disruption. The plan includes a clearly defined notification framework for timely communication to relevant parties, that may include our management team, Board of Directors and Audit Committee, based on the incident’s severity and potential impact. Controls and related activities are designed taking into consideration recognized third party cybersecurity frameworks.

We utilize on-premises and cloud-based security solutions, with real-time monitoring provided by specialized managed security services providers. These external managed security service providers collect events generated by critical systems in real-time, filter non-security events, and then correlate the information using security data analytical engines so that personnel can identify and analyze threats.

We also utilize artificial intelligence tools, including generative artificial intelligence, in a limited and controlled manner to support certain operational, analytical and process-efficiency functions within our business. Our use of AI is subject to information security, data protection and monitoring controls designed to be consistent with those that apply to our broader technology environment. AI tools are not used to make autonomous investment, underwriting, or credit decisions.

We maintain internal policies governing the use of AI technologies, including guidelines and restrictions on the types of data that may be input into such tools, and we leverage enterprise-grade platforms with contractual and security protections.

Annual risk assessments of our Information Security Program are conducted to identify emerging information security and third party risks. In addition, periodic vulnerability assessments and penetration tests are conducted to support the identification of risks. We also conduct independent audits, including through the use of third-party assessors on both the design and operational effectiveness of security controls and consult with external advisors on best practices to address new challenges.

An external vendor risk management platform is utilized to evaluate, rate, monitor, and track vendor risk pertaining to our critical vendors. The security practices and processes of the service providers are monitored regularly, and periodic assessments may be performed on the service providers’ compliance with cybersecurity terms, based on the service providers’ risk. For any of our hosted applications we by default require the vendor to maintain a System and Organization Controls (“SOC”) 1 or SOC 2 report. If a third party vendor is not able to provide a SOC 1 or SOC 2 report, we take additional steps to assess their cybersecurity preparedness and assess our relationship on that basis. Our assessment of risks associated with the use of third party providers is part of our overall cybersecurity risk management framework.

We also periodically perform simulations and tabletop exercises at a management level and incorporate external resources and advisors as needed. All employees are required to complete a monthly computer-based Security Awareness Training Program that includes various topics on cybersecurity risk management best practices. This program educates users to identify information security threats and what actions should be taken. Additionally, employees are regularly tested with phishing campaigns reinforcing their awareness of email threats.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
We consider cybersecurity, along with other top risks, within our enterprise risk management framework. The enterprise risk management framework includes internal reporting at the business and enterprise levels, with consideration of key risk indicators, trends and countermeasures for cybersecurity and other types of significant risks. We have implemented a robust cybersecurity program that employs various controls and activities aimed at identifying, protecting against, detecting, and responding to cybersecurity threats. These controls, including endpoint and network monitoring, endpoint protection, and network security measures, safeguard our assets from unauthorized access and attacks. We prioritize data protection through data classification and access management designed to permit access only by authorized personnel. Our cybersecurity incident response plan, integrated into the enterprise risk management framework, outlines a structured process for handling cybersecurity incidents involving assets or data. It guides our cybersecurity incident response team in containing, eradicating, and recovering from incidents while minimizing damage and disruption. The plan includes a clearly defined notification framework for timely communication to relevant parties, that may include our management team, Board of Directors and Audit Committee, based on the incident’s severity and potential impact. Controls and related activities are designed taking into consideration recognized third party cybersecurity frameworks.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
Oversight of cybersecurity is a joint responsibility of our Board of Directors and Audit Committee, with each receiving at least quarterly updates on our cybersecurity program, including measures taken to address cybersecurity risks and significant cybersecurity incidents. The Board and Audit Committee also may receive updates on topics such as the results of various cybersecurity assessments, third party risk management, and evolving risks.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Chief Information Officer leads our overall cybersecurity function and is responsible for developing and implementing our information security program and managing our response to threats.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] Oversight of cybersecurity is a joint responsibility of our Board of Directors and Audit Committee, with each receiving at least quarterly updates on our cybersecurity program, including measures taken to address cybersecurity risks and significant cybersecurity incidents.
Cybersecurity Risk Role of Management [Text Block] Our Chief Information Officer leads our overall cybersecurity function and is responsible for developing and implementing our information security program and managing our response to threats. In addition to our in-house cybersecurity capabilities, at times we also engage third parties to assist with assessing, identifying, and managing cybersecurity risks. Members of our IT security team, including the third party security firms we utilize as part of our program, have cybersecurity experience or certifications, such as the Certified Information Systems Security Professional certification.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our Chief Information Officer leads our overall cybersecurity function and is responsible for developing and implementing our information security program and managing our response to threats. In addition to our in-house cybersecurity capabilities, at times we also engage third parties to assist with assessing, identifying, and managing cybersecurity risks.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Members of our IT security team, including the third party security firms we utilize as part of our program, have cybersecurity experience or certifications, such as the Certified Information Systems Security Professional certification.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]
Oversight of cybersecurity is a joint responsibility of our Board of Directors and Audit Committee, with each receiving at least quarterly updates on our cybersecurity program, including measures taken to address cybersecurity risks and significant cybersecurity incidents. The Board and Audit Committee also may receive updates on topics such as the results of various cybersecurity assessments, third party risk management, and evolving risks.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Balance Sheet Presentation of Securitization Variable Interest Entities
Balance Sheet Presentation of Securitization Variable Interest Entities
We operate investment businesses that acquire unrated, investment grade and non-investment grade rated CMBS and RMBS. These securities represent interests in securitization structures (commonly referred to as special purpose entities, or “SPEs”). These SPEs are structured as pass through entities that receive principal and interest on the underlying collateral and distribute those payments to the certificate holders. Under accounting principles generally accepted in the United States of America (“GAAP”), SPEs typically qualify as VIEs. These are entities that, by design, either (1) lack sufficient equity to permit the entity to finance its activities without additional subordinated financial support from other parties, or (2) have equity investors that do not have the ability to make significant decisions relating to the entity’s operations through voting rights, or do not have the obligation to absorb the expected losses, or do not have the right to receive the residual returns of the entity.
Because we often serve as the special servicer or servicing administrator of the trusts in which we invest, or we have the ability to remove and replace the special servicer without cause, consolidation of these structures is required pursuant to GAAP as outlined in detail below. This results in a consolidated balance sheet which presents the gross assets and liabilities of the VIEs. The assets and other instruments held by these VIEs are restricted and can only be used to fulfill the obligations of the entity. Additionally, the obligations of the VIEs do not have any recourse to the general credit of any other consolidated entities, nor to us as the consolidator of these VIEs.
The VIE liabilities initially represent investment securities on our balance sheet (pre-consolidation). Upon consolidation of these VIEs, our associated investment securities are eliminated, as is the interest income related to those securities. Similarly, the fees we earn in our roles as special servicer of the bonds issued by the consolidated VIEs or as collateral administrator of the consolidated VIEs are also eliminated. Finally, a portion of the identified servicing intangible associated with the eliminated fee streams is eliminated in consolidation.
Basis of Accounting and Principles of Consolidation
Basis of Accounting and Principles of Consolidation
The accompanying consolidated financial statements include our accounts and those of our consolidated subsidiaries and VIEs. Intercompany amounts have been eliminated in consolidation.
Entities not deemed to be VIEs are consolidated if we own a majority of the voting securities or interests or hold the general partnership interest, except in those instances in which the minority voting interest owner or limited partner can remove us as general partner without cause, dissolve the partnership without cause or effectively participate through substantive participative rights. Substantive participative rights include the ability to select, terminate and set compensation of the investee’s management, if applicable, and the ability to participate in capital and operating decisions of the investee, including budgets, in the ordinary course of business.
We invest in entities with varying structures, many of which do not have voting securities or interests, such as general partnerships, limited partnerships, and limited liability companies. In many of these structures, control of the entity rests with the general partners or managing members, while other members hold passive interests. The general partner or managing member may hold anywhere from a relatively small percentage of the total financial interests to a majority of the financial interests. For entities not deemed to be VIEs, where we serve as the sole general partner or managing member, we are considered to have the controlling financial interest and therefore the entity is consolidated, regardless of our financial interest percentage, unless there are other limited partners or investing members that can remove us as general partner without cause, dissolve the partnership without cause or effectively participate through substantive participative rights. In those circumstances where we, as majority controlling interest owner, can be removed without cause or cannot cause the entity to take actions that are significant in the ordinary course of business, because such actions could be vetoed by the minority controlling interest owner, we do not consolidate the entity.
When we consolidate entities other than securitization VIEs, the third party ownership interests are reflected as non-controlling interests in consolidated subsidiaries, a separate component of equity, in our consolidated balance sheet. When we consolidate securitization VIEs, the third party ownership interests are reflected as VIE liabilities in our consolidated balance sheet because the beneficial interests payable to these third parties are legally issued in the form of debt. Our presentation of net income attributes earnings to controlling and non-controlling interests.
Variable Interest Entities
Variable Interest Entities
In addition to the securitization VIEs, we also from time to time finance (i) pools of our loans through CLOs and SASBs and (ii) pools of net lease properties through ABSs. All of these financing structures are considered VIEs. We also hold interests in certain other entities which are considered VIEs as the limited partners of those entities with equity at risk do not collectively possess (i) the right to remove the general partner or dissolve the partnership without cause or (ii) the right to participate in significant decisions made by the partnership.
We evaluate all of our interests in VIEs for consolidation. When our interests are determined to be variable interests, we assess whether we are deemed to be the primary beneficiary of the VIE. The primary beneficiary of a VIE is required to consolidate the VIE. Accounting Standards Codification (“ASC”) 810, Consolidation, defines the primary beneficiary as the party that has both (i) the power to direct the activities of the VIE that most significantly impact its economic performance, and (ii) the obligation to absorb losses and the right to receive benefits from the VIE which could be potentially significant. We consider our variable interests as well as any variable interests of our related parties in making this determination. Where both of these factors are present, we are deemed to be the primary beneficiary and we consolidate the VIE. Where either one of these factors is not present, we are not the primary beneficiary and do not consolidate the VIE.
To assess whether we have the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance, we consider all facts and circumstances, including our role in establishing the VIE and our ongoing rights and responsibilities. This assessment includes: (i) identifying the activities that most significantly impact the VIE’s economic performance; and (ii) identifying which party, if any, has power over those activities. In general, the parties that make the most significant decisions affecting the VIE or have the right to unilaterally remove those decision makers are deemed to have the power to direct the activities of a VIE. The right to remove the decision maker in a VIE must be exercisable without cause for the decision maker to not be deemed the party that has the power to direct the activities of a VIE.
To assess whether we have the obligation to absorb losses of the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE, we consider all of our economic interests, including debt and equity investments, servicing fees and other arrangements deemed to be variable interests in the VIE. This assessment requires that we apply judgment in determining whether these interests, in the aggregate, are considered potentially significant to the VIE. Factors considered in assessing significance include: the design of the VIE, including its capitalization structure; subordination of interests; payment priority; relative share of interests held across various classes within the VIE’s capital structure; and the reasons why the interests are held by us.
Our purchased investment securities include unrated and non-investment grade rated securities issued by securitization trusts. In certain cases, we may contract to provide special servicing activities for these trusts, or, as holder of the controlling class, we may have the right to name and remove the special servicer for these trusts. In our role as special servicer, we provide services on defaulted loans within the trusts, such as foreclosure or work-out procedures, as permitted by the underlying contractual agreements. In exchange for these services, we receive a fee. These rights give us the ability to direct activities that could significantly impact the trust’s economic performance. However, in those instances where an unrelated third party has the right to unilaterally remove us as special servicer without cause, we do not have the power to direct activities that most significantly impact the trust’s economic performance. We evaluated all of our positions in such investments for consolidation.
For securitization VIEs in which we are determined to be the primary beneficiary, all of the underlying assets, liabilities and equity of the structures are recorded on our books, and the initial investment, along with any associated unrealized holding gains and losses, are eliminated in consolidation. Similarly, the interest income earned from these structures, as well as the fees paid by these trusts to us in our capacity as special servicer, are eliminated in consolidation. Further, a portion of the identified servicing intangible asset associated with the servicing fee streams, and the corresponding amortization or change in fair value of the servicing intangible asset, are also eliminated in consolidation.
We perform ongoing reassessments of: (i) whether any entities previously evaluated under the majority voting interest framework have become VIEs, based on certain events, and therefore subject to the VIE consolidation framework, and (ii) whether changes in the facts and circumstances regarding our involvement with a VIE causes our consolidation conclusion regarding the VIE to change.
We elect the fair value option for initial and subsequent recognition of the assets and liabilities of our consolidated securitization VIEs. Interest income and interest expense associated with these VIEs are no longer relevant on a standalone basis because these amounts are already reflected in the fair value changes. We have elected to present these items in a single line on our consolidated statements of operations. The residual difference shown on our consolidated statements of operations in the line item “Change in net assets related to consolidated VIEs” represents our beneficial interest in the VIEs.
We separately present the assets and liabilities of our consolidated securitization VIEs as individual line items on our consolidated balance sheets. The liabilities of our consolidated securitization VIEs consist solely of obligations to the bondholders of the related trusts, and are thus presented as a single line item entitled “VIE liabilities.” The assets of our consolidated securitization VIEs consist principally of loans, but at times, also include foreclosed loans which have been temporarily converted into real estate owned (“REO”). These assets in the aggregate are likewise presented as a single line item entitled “VIE assets.”
Loans comprise the vast majority of our securitization VIE assets and are carried at fair value due to the election of the fair value option. When an asset becomes REO, it is due to non-performance of the loan. Because the loan is already at fair value, the carrying value of an REO asset is also initially at fair value. Furthermore, when we consolidate a trust, any existing REO would be consolidated at fair value. Once an asset becomes REO, its disposition time is relatively short. As a result, the carrying value of an REO generally approximates fair value under GAAP.
In addition to sharing a similar measurement method as the loans in a trust, the securitization VIE assets as a whole can only be used to settle the obligations of the consolidated VIE. The assets of our securitization VIEs are not individually accessible by the bondholders, which creates inherent limitations from a valuation perspective. Also creating limitations from a valuation perspective is our role as special servicer, which provides us very limited visibility, if any, into the performing loans of a trust.
REO assets generally represent a very small percentage of the overall asset pool of a trust. In new issue trusts there are no REO assets. We estimate that REO assets constitute approximately 2% of our consolidated securitization VIE assets, with the remaining 98% representing loans. However, it is important to note that the fair value of our securitization VIE assets is determined by reference to our securitization VIE liabilities as permitted under Accounting Standards Update (“ASU”) 2014-13, Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity. In other words, our VIE liabilities are more reliably measurable than the VIE assets, resulting in our current measurement methodology which utilizes this value to determine the fair value of our securitization VIE assets as a whole. As a result, these percentages are not necessarily indicative of the relative fair values of each of these asset categories if the assets were to be valued individually.
Due to our accounting policy election under ASU 2014-13, separately presenting two different asset categories would result in an arbitrary assignment of value to each, with one asset category representing a residual amount, as opposed to its fair value. However, as a pool, the fair value of the assets in total is equal to the fair value of the liabilities.
For these reasons, the assets of our securitization VIEs are presented in the aggregate.
Fair Value Option
Fair Value Option
The guidance in ASC 825, Financial Instruments, provides a fair value option election that allows entities to make an irrevocable election of fair value as the initial and subsequent measurement attribute for certain eligible financial assets and liabilities. Unrealized gains and losses on items for which the fair value option has been elected are reported in earnings. The decision to elect the fair value option is determined on an instrument by instrument basis and must be applied to an entire instrument and is irrevocable once elected. Assets and liabilities measured at fair value pursuant to this guidance are required to be reported separately in our consolidated balance sheets from those instruments using another accounting method.
We have elected the fair value option for certain eligible financial assets and liabilities of our consolidated securitization VIEs, residential loans held-for-investment, loans held-for-sale originated or acquired for future securitization and purchased CMBS issued by VIEs we could consolidate in the future. The fair value elections for VIE and securitization related items were made in order to mitigate accounting mismatches between the carrying value of the instruments and the related assets and liabilities that we consolidate at fair value. The fair value elections for residential loans held-for-investment were made in order to maintain consistency across all our residential loans. The fair value elections for mortgage loans held-for-sale were made due to the expected short-term holding period of these instruments.
Fair Value Measurements
Fair Value Measurements
We measure our mortgage-backed securities, investments of consolidated affordable housing fund, derivative assets and liabilities, domestic servicing rights intangible asset and any assets or liabilities where we have elected the fair value option at fair value. When actively quoted observable prices are not available, we either use implied pricing from similar assets and liabilities or valuation models based on net present values of estimated future cash flows, adjusted as appropriate for liquidity, credit, market and/or other risk factors.
As discussed above, we measure the assets and liabilities of consolidated securitization VIEs at fair value pursuant to our election of the fair value option. The securitization VIEs in which we invest are “static”; that is, no reinvestment is permitted, and there is no active management of the underlying assets. In determining the fair value of the assets and liabilities of the securitization VIEs, we maximize the use of observable inputs over unobservable inputs. Refer to Note 21 for further discussion regarding our fair value measurements.
Valuation Process
We have valuation control processes in place to validate the fair value of the Company’s financial assets and liabilities measured at fair value including those derived from pricing models. These control processes are designed to assure that the values used for financial reporting are based on observable inputs wherever possible. In the event that observable inputs are not available, the control processes are designed to assure that the valuation approach utilized is appropriate and consistently applied and the assumptions are reasonable.
Pricing Verification—We use recently executed transactions, other observable market data such as exchange data, broker/dealer quotes, third party pricing vendors and aggregation services for validating the fair values generated using valuation models. Pricing data provided by approved external sources is evaluated using a number of approaches; for example, by corroborating the external sources’ prices to executed trades, analyzing the methodology and assumptions used by the external source to generate a price and/or by evaluating how active the third party pricing source (or originating sources used by the third party pricing source) is in the market.
Unobservable Inputs—Where inputs are not observable, we review the appropriateness of the proposed valuation methodology to ensure it is consistent with how a market participant would arrive at the unobservable input. The valuation methodologies utilized in the absence of observable inputs may include extrapolation techniques and the use of comparable observable inputs.
Any changes to the valuation methodology will be reviewed by our management to ensure the changes are appropriate. The methods used may produce a fair value calculation that is not indicative of net realizable value or reflective of future fair values. Furthermore, while we anticipate that our valuation methods are appropriate and consistent with other market participants, the use of different methodologies, or assumptions, to determine the fair value could result in a different estimate of fair value at the reporting date.
Fair Value on a Recurring Basis
We determine the fair value of our financial assets and liabilities measured at fair value on a recurring basis as follows:
Loans held-for-sale, commercial
We measure the fair value of our commercial mortgage loans held-for-sale using a discounted cash flow analysis unless observable market data (i.e., securitized pricing) is available. A discounted cash flow analysis requires management to make estimates regarding future interest rates and credit spreads. The most significant of these inputs relates to credit spreads and is unobservable. Thus, we have determined that the fair values of mortgage loans valued using a discounted cash flow analysis should be classified in Level III of the fair value hierarchy, while mortgage loans valued using securitized pricing should be classified in Level II of the fair value hierarchy. Mortgage loans classified in Level III are transferred to Level II if securitized pricing becomes available.
Loans held-for-sale, residential
We measure the fair value of our residential loans held-for-sale based on the net present value of expected future cash flows using a combination of observable and unobservable inputs. Observable market participant assumptions include pricing related to trades of residential loans with similar characteristics. Unobservable inputs include the expectation of future cash flows, which involves judgments about the underlying collateral, the creditworthiness of the borrower, estimated prepayment speeds, estimated future credit losses, forward interest rates, investor yield requirements and certain other factors. At each measurement date, we consider both the observable and unobservable valuation inputs in the determination of fair value. However, given the significance of the unobservable inputs, these loans have been classified within Level III.
RMBS
RMBS are valued utilizing observable and unobservable market inputs. The observable market inputs include recent transactions, broker quotes and vendor prices (“market data”). However, given the implied price dispersion amongst the market data, the fair value determination for RMBS has also utilized significant unobservable inputs in discounted cash flow models including prepayments, default and severity estimates based on the recent performance of the collateral, the underlying collateral characteristics, industry trends, as well as expectations of macroeconomic events (e.g., housing price curves, interest rate curves, etc.). At each measurement date, we consider both the observable and unobservable valuation inputs in the determination of fair value. However, given the significance of the unobservable inputs these securities have been classified within Level III.
CMBS
CMBS are valued utilizing both observable and unobservable market inputs. These factors include projected future cash flows, ratings, subordination levels, vintage, remaining lives, credit issues, recent trades of similar securities and the spreads used in the prior valuation. We obtain current market spread information where available and use this information in evaluating and validating the market price of all CMBS. Depending upon the significance of the fair value inputs used in determining these fair values, these securities are classified in either Level II or Level III of the fair value hierarchy. CMBS may shift between Level II and Level III of the fair value hierarchy if the significant fair value inputs used to price the CMBS become or cease to be observable.
Equity security
The equity security is publicly registered and traded in the U.S. and its market price is listed on the London Stock Exchange. The security has been classified within Level I.
Woodstar Fund Investments
The fair value of investments held by the Woodstar Fund is determined based on observable and unobservable market inputs. The initial fair value of the Woodstar Fund’s investments at its November 5, 2021 establishment date was determined by reference to the purchase price paid by third party investors, which was consistent with both a recent external appraisal as well as our extensive marketing efforts to sell interests in the Woodstar Fund, plus working capital. The fair value of the Woodstar Fund’s investments as of December 31, 2025 and 2024 was determined by reference to an external appraisal as of those dates.

For the properties, the third party appraisals applied the income capitalization approach with corroborative support from the sales comparison approach. The cost approach was not employed, as it is typically not emphasized by potential investors in the multifamily affordable housing sector. The income capitalization approach estimates an income stream for a property over a 10-year period and discounts this income plus a reversion (presumed sale) into a present value at a risk adjusted discount rate. Terminal capitalization rates and discount rates utilized in this approach are derived from market transactions as well as other financial and industry data.

For secured financing, we discounted the contractual cash flows at the interest rate at which such arrangements would bear if executed in the current market. The fair value of investment level working capital is assumed to approximate carrying value due to its primarily short-term monetary nature. The fair value of interest rate derivatives is determined using the methodology described in the Derivatives discussion below.

Given the significance of the unobservable inputs used in the respective valuations, the Woodstar Fund’s investments have been classified within Level III of the fair value hierarchy.
Domestic servicing rights
The fair value of this intangible is determined using discounted cash flow modeling techniques which require management to make estimates regarding future net servicing cash flows, including forecasted loan defeasance, control migration, delinquency and anticipated maturity defaults which are calculated assuming a debt yield at which default occurs. Since the most significant of these inputs are unobservable, we have determined that the fair values of this intangible in its entirety should be classified in Level III of the fair value hierarchy.
Derivatives
The valuation of derivative contracts are determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market based inputs, including interest rate curves, spot and market forward points and implied volatilities. The fair values of interest rate swaps are determined using the market standard methodology of netting the discounted future fixed cash payments and the discounted expected variable cash receipts. The variable cash receipts are based on an expectation of future interest rates (forward curves) derived from observable market interest rate curves.
We incorporate credit valuation adjustments to appropriately reflect both our own non-performance risk and the respective counterparty’s non-performance risk in the fair value measurements. In adjusting the fair value of our derivative contracts for the effect of non-performance risk, we have considered the impact of netting and any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees.
The valuation of over the counter derivatives are determined using discounted cash flows based on Overnight Index Swap (“OIS”) rates. Fully collateralized trades are discounted using OIS with no additional economic adjustments to arrive at fair value. Uncollateralized or partially collateralized trades are also discounted at OIS, but include appropriate economic adjustments for funding costs (i.e., a SOFR OIS basis adjustment to approximate uncollateralized cost of funds) and credit risk. For credit instruments, fair value is determined based on changes in the relevant indices from the date of initiation of the instrument to the reporting date, as these changes determine the amount of any future cash settlement between us and the counterparty. These indices are considered Level II inputs as they are directly observable.
Although we have determined that the majority of the inputs used to value our derivatives fall within Level II of the fair value hierarchy, the credit valuation adjustments associated with our derivatives utilize Level III inputs, such as estimates of current credit spreads to evaluate the likelihood of default by us and our counterparties. However, as of December 31, 2025 and 2024, we have assessed the significance of the impact of the credit valuation adjustments on the overall valuation of our derivative positions and have determined that the credit valuation adjustments are not significant to the overall valuation of our derivatives. As a result, we have determined that our derivative valuations in their entirety are classified in Level II of the fair value hierarchy.
Liabilities of consolidated VIEs
Our consolidated VIE liabilities generally represent bonds that are not owned by us. The majority of these are either traded in the marketplace or can be analogized to similar securities that are traded in the marketplace. For these liabilities, pricing is considered to be Level II, where the valuation is based upon quoted prices for similar instruments traded in active markets. We generally utilize third party pricing service providers for valuing these liabilities. In order to determine whether to utilize the valuations provided by third parties, we conduct an ongoing evaluation of their valuation methodologies and processes, as well as a review of the individual valuations themselves. In evaluating third party pricing for reasonableness, we consider a variety of factors, including market transaction information for the particular bond, market transaction information for bonds within the same trust, market transaction information for similar bonds, the bond’s ratings and the bond’s subordination levels.
For the minority portion of our consolidated VIE liabilities which consist of unrated or non-investment grade bonds that are not owned by us, pricing may be either Level II or Level III. If independent third party pricing similar to that noted above is available, we consider the valuation to be Level II. If such third party pricing is not available, the valuation is generated from model-based techniques that use significant unobservable assumptions, and we consider the valuation to be Level III. For VIE liabilities classified as Level III, valuation is determined based on discounted expected future cash flows which take into consideration expected duration and yields based on market transaction information, ratings, subordination levels, vintage and current market spread. VIE liabilities may shift between Level II and Level III of the fair value hierarchy if the significant fair value inputs used to price the VIE liabilities become or cease to be observable.
Assets of consolidated VIEs
The securitization VIEs in which we invest are “static”; that is, no reinvestment is permitted, and there is no active management of the underlying assets. In determining the fair value of the assets of the VIE, we maximize the use of observable inputs over unobservable inputs. The individual assets of a VIE are inherently incapable of precise measurement given their illiquid nature and the limitations on available information related to these assets. Because our methodology for valuing these assets does not value the individual assets of a VIE, but rather uses the value of the VIE liabilities as an indicator of the fair value of VIE assets as a whole, we have determined that our valuations of VIE assets in their entirety should be classified in Level III of the fair value hierarchy.
Fair Value on a Nonrecurring Basis
We determine the fair value of our financial assets and liabilities measured at fair value on a nonrecurring basis as follows:
Indebtedness assumed in Fundamental merger
We determined the fair value of the revolving secured financing and ABS securitized financing assumed in the Fundamental merger (see Note 3) by discounting the contractual cash flows at the interest rate we estimate such arrangements would bear if executed in the current market as of the July 23, 2025 merger date. The cash flows were discounted through the earliest contractually open prepayment dates under the assumption that the respective debt could be refinanced at then current market rates, with such assumption further supported by our intentions with regards to refinancing this indebtedness. The resulting fair values approximated the respective outstanding principal balances. We have determined that our valuation of these instruments would be classified in Level III of the fair value hierarchy.

Investments in unconsolidated entities, other equity investments
Our other equity investments set forth in Note 9 do not have readily determinable fair values. Therefore, we have elected the fair value practicability exception under ASC 321, Equity Securities, whereby we measure those investments within its scope at cost, less any impairment, plus or minus observable price changes from identical or similar investments of the same issuer. As such price changes represent observable market data, the fair value of the specific investments affected would be classified in Level II of the fair value hierarchy as of the date of the observable price change.
Fair Value Only Disclosed
We determine the fair value of our financial instruments and assets where fair value is disclosed as follows:
Loans held-for-investment
We estimate the fair values of our loans not carried at fair value on a recurring basis by discounting their expected cash flows at a rate we estimate would be demanded by the market participants that are most likely to buy our loans. The expected cash flows used are generally the same as those used to calculate our level yield income in the financial statements. Since these inputs are unobservable, we have determined that the fair value of these loans in their entirety would be classified in Level III of the fair value hierarchy.
HTM debt securities
We estimate the fair value of our mandatorily redeemable preferred equity interests in commercial real estate companies and infrastructure bonds using the same methodology described for our loans held-for-investment. We estimate the fair value of our HTM CMBS using the same methodology described for our CMBS carried at fair value on a recurring basis.
Secured financing agreements and securitized financing
The fair value of the secured financing agreements and securitized financing are determined by discounting the contractual cash flows at the interest rate we estimate such arrangements would bear if executed in the current market. We have determined that our valuation of these instruments should be classified in Level III of the fair value hierarchy.
Unsecured senior notes
The fair value of our unsecured senior notes is determined based on the last available bid price for the respective notes in the current market. As these prices represent observable market data, we have determined that the fair value of these instruments would be classified in Level II of the fair value hierarchy.
Business Combinations
Business Combinations
Under ASC 805, Business Combinations, the acquirer in a business combination must recognize, with certain exceptions, the fair values of assets acquired, liabilities assumed, and non-controlling interests when the acquisition constitutes a change in control of the acquired entity. As goodwill is calculated as a residual, all goodwill of the acquired business, not just the acquirer’s share, is recognized under this “full goodwill” approach. During the measurement period, a period which shall not exceed one year, we prospectively adjust the provisional amounts recognized to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement of the amounts recognized.
We apply the asset acquisition provisions of ASC 805 in accounting for acquisitions of real estate with in-place leases where substantially all of the fair value of the assets acquired is concentrated in either a single identifiable asset or group of similar identifiable assets. This results in the acquired properties being recognized initially at their purchase price inclusive of acquisition costs, which are capitalized. We also apply the asset acquisition provisions of ASC 805 for acquired real estate assets where a lease is entered into concurrently with the acquisition of the asset.
Cash and Cash Equivalents
Cash and Cash Equivalents
Cash and cash equivalents include cash in banks and short‑term investments. Short‑term investments are comprised of highly liquid instruments with original maturities of three months or less. The Company maintains its cash and cash equivalents in multiple financial institutions and at times these balances exceed federally insurable limits.
Restricted Cash
Restricted Cash
Restricted cash includes cash and cash equivalents that are legally or contractually restricted as to withdrawal or usage and primarily includes (i) cash collateral associated with derivative financial instruments, (ii) loan payments received by our Infrastructure Lending Segment which are restricted by our lender and periodically applied, in part, to the outstanding balance of the Infrastructure Lending debt facility and (iii) funds held on behalf of borrowers and tenants.
Loans Held-for-Investment
Loans Held-for-Investment
Loans that are held for investment (“HFI”) are carried at cost, net of unamortized acquisition premiums or discounts, loan fees and origination costs, as applicable, and net of credit loss allowances as discussed below, unless we have elected to apply the fair value option at purchase.
Loans Held-For-Sale
Loans Held-For-Sale
Our loans that we intend to sell or liquidate in the short-term are classified as held-for-sale and are carried at the lower of amortized cost or fair value, unless we have elected to apply the fair value option at origination or purchase. We periodically enter into derivative financial instruments to hedge unpredictable changes in fair value of loans held-for-sale, including changes resulting from both interest rates and credit quality. Because these derivatives are not designated, changes in their fair value are recorded in earnings. In order to best reflect the results of the hedged loan portfolio in earnings, we have elected the fair value option for these loans. As a result, changes in the fair value of the loans are also recorded in earnings.
Investment Securities
Investment Securities
We designate our debt investment securities as held-to-maturity (“HTM”), available-for-sale (“AFS”), or trading depending on our investment strategy and ability to hold such securities to maturity. HTM debt securities where we have not elected to apply the fair value option are stated at cost plus any premiums or discounts, which are amortized or accreted through the consolidated statements of operations using the effective interest method. Debt securities we (i) do not hold for the purpose of selling in the near-term, or (ii) may dispose of prior to maturity, are classified as AFS and are carried at fair value in the accompanying financial statements. Unrealized gains or losses on AFS debt securities where we have not elected the fair value
option are reported as a component of accumulated other comprehensive income (“AOCI”) in stockholders’ equity. Our HTM and AFS debt securities are also subject to credit loss allowances as discussed below.
Our only equity investment security is carried at fair value, with unrealized holding gains and losses recorded in earnings.
Credit Losses
Credit Losses
Loans and Debt Securities Measured at Amortized Cost
ASC 326, Financial Instruments – Credit Losses, mandates the use of a current expected credit loss model (“CECL”) for estimating future credit losses of certain financial instruments measured at amortized cost, which requires the consideration of possible credit losses over the life of an instrument. The CECL model applies to our HFI loans and our HTM debt securities which are carried at amortized cost, including future funding commitments and accrued interest receivable related to those loans and securities. However, as permitted by ASC 326, we have elected not to measure an allowance for credit losses on accrued interest receivable (which is classified separately on our consolidated balance sheet), but rather write off in a timely manner by reversing interest income and/or cease accruing interest that would likely be uncollectible.
As we do not have a history of realized credit losses on our HFI loans and HTM securities, we have subscribed to third party database services to provide us with historical industry losses for both commercial real estate and infrastructure loans. Using these losses as a benchmark, we determine expected credit losses for our loans and securities on a collective pool basis within our commercial real estate and infrastructure portfolios. See Note 5 for further discussion of our methodologies.
We also evaluate each loan and security measured at amortized cost for credit deterioration at least quarterly. Credit deterioration occurs when there is a significant decline in credit quality of the loan or security since origination or acquisition and it is deemed probable that we will not be able to fully recover the amortized cost of the loan or security. Recovery may be by way of repayment by the borrower, sale of the loan or security, possible foreclosure or exercise of control over a borrower’s pledged equity interests. The determination of whether a loan or security is credit deteriorated requires significant judgment by management and is based on various factors including (i) the underlying collateral performance and its estimated current and stabilized market values, including projected cash flows, (ii) discussions with the borrower, (iii) availability of reserves and substantive recourse guarantees and (iv) other factors deemed relevant by us. If a loan or security is considered to be credit deteriorated, it is considered to have different risk characteristics from the rest of the loans and securities being evaluated on the collective industry loss rate pool approach described above. In those cases, we depart from the collective pool approach and determine the credit loss allowance as any excess of the amortized cost basis of the loan or security over (i) the present value of expected future cash flows discounted at the contractual effective interest rate or (ii) the fair value of the collateral, if repayment is expected solely from the collateral.
Available-for-Sale Debt Securities
Separate provisions of ASC 326 apply to our AFS debt securities, which are carried at fair value with unrealized gains and losses reported as a component of AOCI. We are required to establish an initial credit loss allowance for those securities that are purchased with credit deterioration (“PCD”) by grossing up the amortized cost basis of each security and providing an offsetting credit loss allowance for the difference between expected cash flows and contractual cash flows, both on a present value basis.
Subsequently, cumulative adverse changes in expected cash flows on our AFS debt securities are recognized currently as an increase to the allowance for credit losses. However, the allowance is limited to the amount by which the AFS debt security’s amortized cost exceeds its fair value. Favorable changes in expected cash flows are first recognized as a decrease to the allowance for credit losses (recognized currently in earnings). Such changes would be recognized as a prospective yield adjustment only when the allowance for credit losses is reduced to zero. A change in expected cash flows that is attributable solely to a change in a variable interest reference rate does not result in a credit loss and is accounted for as a prospective yield adjustment.
Properties Held-For-Investment
Properties Held-For-Investment

Properties, net, as reported on our consolidated balance sheets, consist of commercial real estate properties held-for-investment and are recorded at cost, less accumulated depreciation and impairments, if any. Properties consist primarily of land, buildings and improvements. Land is not depreciated, and buildings and improvements are depreciated on a straight-line basis over their estimated useful lives. Ordinary repairs and maintenance are expensed as incurred; major replacements and betterments are capitalized and depreciated on a straight-line basis over their estimated useful lives. We review properties for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability is determined by comparing the carrying amount of the property to the undiscounted future net cash flows it is expected to generate. If such carrying amount exceeds the expected undiscounted future net cash flows, we adjust the carrying amount of the property to its estimated fair value.
Properties Held-For-Sale
Properties Held-For-Sale
Properties and any associated intangible assets are presented within properties held-for-sale on our consolidated balance sheet when the sale of the property is considered probable to occur within one year, at which time we cease depreciation and amortization of the property and the associated intangibles. Held-for-sale properties are reported at the lower of their carrying value or fair value less costs to sell. If any associated debt is expected to be assumed by the buyer, such debt is separately presented within debt related to properties held-for-sale on our consolidated balance sheet.
Investments in Unconsolidated Entities
Investments in Unconsolidated Entities
We own non‑controlling equity interests in various privately‑held partnerships and limited liability companies. Unless we elect the fair value option under ASC 825, we use the fair value practicability election described below to account for investments in which our interest is so minor that we have virtually no influence over the underlying investees. We use the equity method to account for all other non‑controlling interests in partnerships and limited liability companies. Equity method investments are initially recorded at cost and subsequently adjusted for our share of income or loss, as well as contributions made or distributions received.
Our other equity investments set forth in Note 9 do not have readily determinable fair values. Therefore, we have elected the fair value practicability exception under ASC 321, Equity Securities, whereby we measure those investments within its scope at cost, less any impairment, plus or minus observable price changes from orderly transactions of identical or similar investments of the same issuer.
We review our equity method and other investments not subject to the fair value practicability election for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. For our investments under the fair value practicability election, we perform a qualitative assessment to identify impairment at the end of each reporting period. An impairment loss is measured based on the excess of the carrying amount of an investment over its
estimated fair value. Impairment analyses are based on current plans, intended holding periods, estimated fair values of underlying assets and available information at the time the analyses are prepared.
Goodwill
Goodwill

Goodwill is not amortized, but rather tested for impairment annually or more frequently if events or changes in circumstances indicate potential impairment. Goodwill at December 31, 2025 and 2024 represents the excess of the consideration paid over the fair value of net assets acquired in connection with the acquisitions of LNR Property LLC (“LNR”) in April 2013 and the Infrastructure Lending Segment in September and October 2018.
In testing goodwill for impairment, we follow ASC 350, Intangibles—Goodwill and Other, which permits a qualitative assessment of whether it is more likely than not that the fair value of a reporting unit is less than its carrying value including goodwill. If the qualitative assessment determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying value including goodwill, then no impairment is determined to exist for the reporting unit. However, if the qualitative assessment determines that it is more likely than not that the fair value of the reporting unit is less than its carrying value including goodwill, or we choose not to perform the qualitative assessment, then we compare the fair value of that reporting unit with its carrying value, including goodwill. If the carrying value of a reporting unit exceeds its fair value, goodwill is considered impaired with the impairment loss measured as the excess of the reporting unit’s carrying value (inclusive of goodwill) over its fair value.
Servicing Rights Intangibles
Servicing Rights Intangibles
Our identifiable intangible assets include domestic special servicing rights for which we have elected to apply the fair value measurement method, which is necessary to conform to our election of the fair value option for measuring the assets and liabilities of the securitization VIEs consolidated pursuant to ASC 810.
Lease Intangibles
Lease Intangibles
In connection with our acquisition of properties, we recognize intangible lease assets and liabilities associated with certain noncancelable operating leases of the acquired properties. These intangible lease assets and liabilities include in-place lease intangible assets, favorable lease intangible assets and unfavorable lease liabilities. In-place lease intangible assets reflect the acquired benefit of purchasing properties with in-place leases and are measured based on estimates of direct costs associated with leasing the property and lost rental income during projected lease-up and free rent periods, both of which are avoided due to the presence of in-place leases at the acquisition date. Favorable and unfavorable lease intangible assets and liabilities reflect the terms of in-place tenant leases being either favorable or unfavorable relative to market terms at the acquisition date. The estimated fair values of our favorable and unfavorable lease assets and liabilities at the respective acquisition dates represent the discounted cash flow differential between the contractual cash flows of such leases and the estimated cash flows that comparable leases at market terms would generate. Our intangible lease assets and liabilities are recognized within intangible assets and other liabilities, respectively, in our consolidated balance sheets. Our in-place lease intangible assets are amortized to amortization expense while our favorable and unfavorable lease intangible assets and liabilities where we are the lessor are amortized to rental income. Both our favorable and unfavorable lease intangible assets and liabilities are amortized over the remaining noncancelable term of the respective leases on a straight-line basis.
Leases
Leases
ASC 842, Leases, establishes a right-of-use model for lessee accounting which results in the recognition of most leased assets and lease liabilities on the balance sheet of the lessee. Lessor accounting was not significantly affected by this ASC. We elected not to apply the recognition provisions of ASC 842 to short-term leases, which have original lease terms of 12 months or less. As a lessor, we elected not to separate nonlease components, such as reimbursements from tenants for common area maintenance (“CAM”), from lease components for all classes of underlying assets, and continue to recognize such nonlease components ratably in rental income. We also elected to continue to exclude from rental income all sales, use and other similar taxes collected from lessees. As required by ASC 842, we do not record as revenues and expenses lessor costs (such as property taxes) paid directly by the lessees. All of our leases as a lessor are currently classified as operating leases, which are subject to straight-line revenue recognition. For leases in which we are the lessee, we classify leases as operating leases or finance leases in accordance with ASC 842 and record a right-of-use asset and a corresponding lease liability at commencement based on the present value of lease payments over the lease term. Operating lease rental income and expense is generally recognized on a straight-line basis over the lease term. For finance leases, we recognize interest expense on the lease liability and amortization expense on the right-of-use asset, generally resulting in higher total expense in the earlier periods of the lease term.
Derivative Instruments and Hedging Activities
Derivative Instruments and Hedging Activities
We record all derivatives on our consolidated balance sheets at fair value. The accounting for changes in the fair value of derivatives depends on whether we have elected to designate a derivative in a hedging relationship and have satisfied the criteria necessary to apply hedge accounting under GAAP. Derivatives designated and qualifying as a hedge of the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. Derivatives designated and qualifying as a hedge of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Hedge accounting generally provides for the matching of the timing of gain or loss recognition on the hedging instrument with the recognition of the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk in a fair value hedge or the earnings effect of the hedged forecasted transactions in a cash flow hedge. We regularly enter into derivative contracts that are intended to economically hedge certain of our risks, even though the transactions may not qualify for, or we may not elect to pursue, hedge accounting. In such cases, changes in the fair value of the derivatives are recorded in earnings. We classify cash flows related to purchases and early terminations of derivatives that serve as economic hedges as investing activities in our consolidated statements of cash flows.
Generally, our derivatives are subject to master netting arrangements, though we elect to present all derivative assets and liabilities on a gross basis within our consolidated balance sheets.
Revenue Recognition
Revenue Recognition
Interest Income
Interest income on performing loans and financial instruments is accrued based on the outstanding principal amount and contractual terms of the instrument. For loans where we do not elect the fair value option, origination fees and direct loan origination costs are also recognized in interest income over the loan term as a yield adjustment using the effective interest method. When we elect the fair value option, origination fees and direct loan costs are recorded directly in income and are not deferred. Discounts or premiums associated with the purchase of non-performing loans and investment securities are amortized or accreted into interest income as a yield adjustment on the effective interest method, based on expected cash flows through the expected maturity date of the investment. On at least a quarterly basis, we review and, if appropriate, make adjustments to our cash flow projections.
We cease accruing interest on non-performing loans at the earlier of (i) the loan becoming significantly past due or (ii) management concluding that a full recovery of all interest and principal is doubtful. Interest income on non-accrual loans in which management expects a full recovery of the loan’s outstanding principal balance is only recognized when received in cash. If full recovery of principal is doubtful or if collection of interest is less than probable, the cost recovery method is applied whereby any cash received is applied to the outstanding principal balance of the loan. A non-accrual loan is returned to accrual status at such time as the loan becomes contractually current and management believes all future principal and interest will be received according to the contractual loan terms.
Loans are reported as past due when either interest or principal has been in default for a period of 90 days or more, unless the asset is both (i) well secured and (ii) in the process of collection or modification to restore it to current status.
For loans acquired with deteriorated credit quality, interest income is only recognized to the extent that our estimate of undiscounted expected principal and interest exceeds our investment in the loan. Such excess, if any, is recognized as interest income on a level-yield basis over the life of the loan.
Upon the sale of loans or securities which are not accounted for pursuant to the fair value option, the excess (or deficiency) of net proceeds over the net carrying value of such loans or securities is recognized as a realized gain (loss).
Servicing Fees
We typically seek to be the special servicer on CMBS transactions in which we invest. When we are appointed to serve in this capacity, we earn special servicing fees from the related activities performed, which consist primarily of overseeing the workout of under-performing and non-performing loans underlying the CMBS transactions. These fees are recognized in income in the period in which the services are performed and the revenue recognition criteria have been met.
Rental Income
Rental income is recognized when earned from tenants. For leases that provide rent concessions or fixed escalations over the lease term, rental income is recognized on a straight-line basis over the noncancelable term of the lease. In net lease arrangements, costs reimbursable from tenants are recognized in rental income in the period in which the related expenses are incurred as we are generally the primary obligor with respect to purchasing goods and services for property operations. In instances where the tenant is responsible for property maintenance and repairs and contracts and settles such costs directly with third party service providers, we do not reflect those expenses in our consolidated statement of operations as the tenant is the primary obligor.
The majority of our leases are accounted for as operating leases. Under this method, leases that have fixed and determinable rent increases are recognized on a straight-line basis over the lease term. Any rental revenue contingent upon our tenant’s sales, or percentage rent, is recognized only after our tenant exceeds the sales threshold. Rental increases based upon changes in the consumer price indices are recognized only after the changes in the indexes have occurred and are then applied according to the lease agreements. Under triple net leases, taxes and operating expenses paid directly by our tenants are recorded on a net basis.
We assess the probability of collecting substantially all of the lease payments to which we are entitled under the original lease contract as required under ASC 842, Leases. We assess the collectability of our future lease payments based on an analysis of creditworthiness, economic trends and other facts and circumstances related to the applicable tenants. If we conclude the collection of substantially all of lease payments under a lease is less than probable, rental revenue recognized for that lease is limited to cash received going forward. Any existing operating lease receivables, including those related to straight-line rental revenue, are written off as an adjustment to rental revenue, and no further operating lease receivables are recorded for that lease until such future determination is made that substantially all lease payments under that lease are now considered probable. If we subsequently conclude that the collection of substantially all lease payments under a lease is probable, a reversal of lease receivables previously written off is recognized.
Securitizations, Sales and Financing Arrangements
Securitizations, Sales and Financing Arrangements
We periodically sell our financial assets, such as commercial mortgage loans, residential loans, CMBS, RMBS and other assets. In connection with these transactions, we may retain or acquire senior or subordinated interests in the related assets. Gains and losses on such transactions are recognized in accordance with ASC 860, Transfers and Servicing, which is based on a financial components approach that focuses on control. Under this approach, after a transfer of financial assets that meets the criteria for treatment as a sale—legal isolation, ability of transferee to pledge or exchange the transferred assets without constraint, and transferred control—an entity recognizes the financial assets it retains and any liabilities it has incurred, derecognizes the financial assets it has sold, and derecognizes liabilities when extinguished. We determine the gain or loss on sale of the assets by allocating the carrying value of the sold asset between the sold asset and the interests retained based on their relative fair values, as applicable. The gain or loss on sale is the difference between the cash proceeds from the sale and the amount allocated to the sold asset. If the sold asset is being accounted for pursuant to the fair value option, there is no gain or loss.
Deferred Financing Costs
Deferred Financing Costs
Costs incurred in connection with debt issuance are capitalized and amortized to interest expense over the terms of the respective debt agreements. Such costs are presented as a direct deduction from the carrying value of the related debt liability.
Acquisition and Investment Pursuit Costs
Acquisition and Investment Pursuit Costs
Costs incurred in connection with acquisitions of investments, loans and businesses, as well as in pursuing unsuccessful acquisitions and investments, are recorded within other expense in our consolidated statements of operations when incurred. Costs incurred in connection with acquisitions of real estate not accounted for as business combinations are capitalized within the purchase price. These costs reflect services performed by third parties and principally include due diligence and legal services.
Share-Based Payments
Share‑Based Payments
The fair value of the restricted stock awards (“RSAs”) or restricted stock units (“RSUs”) granted is recorded as expense on a straight‑line basis over the vesting period for the award, with an offsetting increase in stockholders’ equity. The fair value is determined based upon the stock price on the grant date. The Company recognizes compensation expense related to
its Employee Stock Purchase Program (“ESPP”) based on the estimated fair value of the discounted purchase options granted to the participants as of the beginning of each quarterly offering period determined using the Black-Scholes option pricing model.
Foreign Currency Translation
Foreign Currency Translation

Our assets and liabilities denominated in foreign currencies are translated into U.S. dollars using foreign currency exchange rates at the end of the reporting period. Income and expenses are translated at the average exchange rates for each reporting period. The effects of translating the assets, liabilities and income of our foreign investments held by entities with a U.S. dollar functional currency are included in foreign currency gain (loss) in the consolidated statements of operations. Realized foreign currency gains and losses and changes in the value of foreign currency denominated monetary assets and liabilities are included in the determination of net income and are reported as foreign currency gain (loss) in our consolidated statements of operations.
Income Taxes
Income Taxes
The Company has elected to be taxed as a REIT under the Code. The Company is subject to federal income taxation at corporate rates on its REIT taxable income, however, the Company is allowed a deduction for the amount of dividends paid to its stockholders in arriving at its REIT taxable income. As a result, distributed net income of the Company is subjected to taxation at the stockholder level only. The Company intends to continue operating in a manner that will permit it to maintain its qualification as a REIT for tax purposes.
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company evaluates the realizability of its deferred tax assets and recognizes a valuation allowance if, based on the available evidence, both positive and negative, it is more likely than not that some portion or all of its deferred tax assets will not be realized. When evaluating the realizability of its deferred tax assets, the Company considers, among other matters, estimates of expected future taxable income, nature of current and cumulative losses, existing and projected book/tax differences, tax planning strategies available, and the general and industry specific economic outlook. This realizability analysis is inherently subjective, as it requires the Company to forecast its business and general economic environment in future periods.

We recognize tax positions in the financial statements only when it is more likely than not that, based on the technical merits of the tax position, the position will be sustained upon examination by the relevant taxing authority. A tax position is measured at the largest amount of benefit that will more likely than not be realized upon settlement. If, as a result of new events or information, a recognized tax position no longer is considered more likely than not to be sustained upon examination, a liability is established for the unrecognized benefit with a corresponding charge to income tax expense in our consolidated statement of operations. We report interest and penalties, if any, related to income tax matters as a component of income tax expense.
Earnings Per Share
Earnings Per Share
We present both basic and diluted earnings per share (“EPS”) amounts in our financial statements. Basic EPS excludes dilution and is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding for the period. Diluted EPS reflects the maximum potential dilution that could occur from (i) our share-based compensation, consisting of unvested RSAs and RSUs and any outstanding discounted share purchase options under the ESPP, (ii) shares contingently issuable to our Manager, (iii) the conversion options associated with our Convertible Notes (see Notes 12 and 19) and (iv) non-controlling interests that are redeemable with our common stock (see Note 18). Potential dilutive shares are excluded from the calculation if they have an anti-dilutive effect in the period.

Nearly all of the Company’s unvested RSUs and RSAs contain rights to receive non-forfeitable dividends and thus are participating securities. In addition, the non-controlling interests that are redeemable with our common stock are considered participating securities because they earn a preferred return indexed to the dividend rate on our common stock (see Note 18). Due to the existence of these participating securities, the two-class method of computing EPS is required, unless another method is determined to be more dilutive. Under the two-class method, undistributed earnings are reallocated between shares of common stock and participating securities. For the years ended December 31, 2025, 2024 and 2023, the two-class method resulted in the most dilutive EPS calculation.
Concentration of Credit Risk
Concentration of Credit Risk
Financial instruments that potentially subject us to concentrations of credit risk consist primarily of cash investments, CMBS, RMBS, loan investments and interest receivable. We may place cash investments in excess of insured amounts with high quality financial institutions. We perform an ongoing analysis of credit risk concentrations in our investment portfolio by evaluating exposure to various counterparties, markets, underlying property types, contract terms, tenant mix and other credit metrics.
Use of Estimates
Use of Estimates
The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting periods. The most significant and subjective estimate that we make is the projection of cash flows we expect to receive on our investments, which has a significant impact on the amount of income that we record and/or disclose. In addition, the fair value of assets and liabilities that are estimated using a discounted cash flows method is significantly impacted by the rates at which we estimate market participants would discount the expected cash flows. Amounts ultimately realized from our investments may vary significantly from the fair values presented.
We believe the estimates and assumptions underlying our consolidated financial statements are reasonable and supportable based on the information available as of December 31, 2025. Actual results may ultimately differ from those estimates.
Recent Accounting Developments
Recent Accounting Developments
On November 4, 2024, the FASB issued ASU 2024-03, Income Statement... (Subtopic 220-40) - Disaggregation of Income Statement Expenses, which requires disaggregation of certain expense captions into specified categories in disclosures within the footnotes to the financial statements. This ASU is effective for our fiscal year ending December 31, 2027 and interim quarters beginning in 2028, with early adoption permitted. It may be applied either prospectively to reporting periods after the ASU’s effective date or retrospectively to all prior periods presented. This ASU will only affect footnote disclosures and will not change the expense captions the Company presents on its consolidated statements of operations.
On November 12, 2025, the FASB issued ASU 2025-08, Financial Instruments—Credit Losses (Topic 326): Purchased Loans, which eliminates the distinction between purchased credit-deteriorated and non-credit-deteriorated loans and expands the use of the gross-up approach for substantially all purchased financial assets. The ASU removes the requirement to recognize a day-one credit loss provision for most acquired loans and clarifies the subsequent measurement and interest income recognition for purchased financial assets. This ASU is effective for our fiscal year ending December 31, 2027, including interim periods within that year, with early adoption permitted. The guidance is to be applied prospectively to loans acquired on or after the adoption date, so will have no immediate effect on the Company's financial position or results of operation upon adoption.
v3.25.4
Restricted Cash (Tables)
12 Months Ended
Dec. 31, 2025
Cash and Cash Equivalents [Abstract]  
Schedule of Restricted Cash
A summary of our restricted cash as of December 31, 2025 and 2024 is as follows (amounts in thousands):

As of December 31,
2025
2024
Cash collateral for derivative financial instruments$67,082$79,974
Cash restricted by lenders
39,32325,332
Funds held on behalf of borrowers and tenants68,46169,920
Other restricted cash301938
$175,167$176,164
v3.25.4
Loans (Tables)
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Schedule of Investments in Mortgages and Loans by Subordination Class The following tables summarize our investments in mortgages and loans as of December 31, 2025 and 2024 (dollars in thousands):
December 31, 2025Carrying
Value
Face
Amount
Weighted
Average
Coupon (1)
Weighted
Average Life
(“WAL”)
(years)(2)
Loans held-for-investment:
Commercial loans:
First mortgages (3)$16,086,585 $16,148,916 7.0 %2.7
Subordinated mortgages (4)15,683 15,290 11.1 %0.1
Mezzanine loans (3)311,175 313,619 10.8 %2.8
Other51,255 51,688 9.1 %2.6
Total commercial loans16,464,698 16,529,513 
Infrastructure first priority loans 2,838,856 2,890,373 7.4 %5.1
Total loans held-for-investment19,303,554 19,419,886 
Loans held-for-sale:
Residential, fair value option
2,278,067 2,455,552 4.4 %N/A(5)
Commercial, fair value option 45,476 47,300 6.4 %8.5
Total loans held-for-sale2,323,543 2,502,852 
Total gross loans21,627,097 $21,922,738 
Credit loss allowances:
Commercial loans held-for-investment(426,365)
Infrastructure loans held-for-investment(14,477)
Total allowances(440,842)
Total net loans$21,186,255 
December 31, 2024
Loans held-for-investment:
Commercial loans:
First mortgages (3)$12,931,333 $12,955,038 7.9 %2.4
Subordinated mortgages (4)31,247 31,000 14.3 %1.4
Mezzanine loans (3)323,041 324,021 11.1 %1.7
Other46,255 46,688 13.2 %3.8
Total commercial loans13,331,876 13,356,747 
Infrastructure first priority loans 2,553,432 2,594,267 8.3 %4.4
Total loans held-for-investment15,885,308 15,951,014 
Loans held-for-sale:
Residential, fair value option
2,394,624 2,694,959 4.5 %N/A(5)
Commercial, fair value option121,384 125,695 7.0 %7.3
Total loans held-for-sale2,516,008 2,820,654 
Total gross loans18,401,316 $18,771,668 
Credit loss allowances:
Commercial loans held-for-investment(436,812)
Infrastructure loans held-for-investment(11,483)
Total allowances(448,295)
Total net loans$17,953,021 
______________________________________________________________________________________________________________________
(1)Calculated using applicable index rates as of December 31, 2025 and 2024 for variable rate loans and excludes loans for which interest income is not recognized.
(2)Represents the WAL of each respective group of loans, excluding loans for which interest income is not recognized, as of the respective balance sheet date. For commercial loans held-for-investment, the WAL is calculated assuming all extension options are exercised by the borrower, although our loans may be repaid prior to such date. For infrastructure loans, the WAL is calculated using the amounts and timing of future principal payments, as projected at origination or acquisition of each loan.
(3)First mortgages include first mortgage loans and any contiguous mezzanine loan components because as a whole, the expected credit quality of these loans is more similar to that of a first mortgage loan. The application of this methodology resulted in mezzanine loans with carrying values of $1.3 billion and $0.9 billion being classified as first mortgages as of December 31, 2025 and 2024, respectively.
(4)Subordinated mortgages include B-Notes and junior participation in first mortgages where we do not own the senior A-Note or senior participation. If we own both the A-Note and B-Note, we categorize the loan as a first mortgage loan.
(5)Residential loans have a weighted average remaining contractual life of 25.8 years and 26.8 years as of December 31, 2025 and 2024, respectively.
Schedule of Variable Rate Loans Held-for-Investment
As of December 31, 2025, our variable rate loans held-for-investment, excluding loans for which interest income is not recognized, were as follows (dollars in thousands):
December 31, 2025Carrying
Value
Weighted-average
Spread Above Index
Commercial loans$15,226,555 3.4 %
Infrastructure loans2,838,856 3.6 %
Total variable rate loans held-for-investment$18,065,411 3.4 %
Schedule of Risk Ratings by Class of Loan
The significant credit quality indicators for our loans measured at amortized cost, which excludes loans held-for-sale, were as follows as of December 31, 2025 (dollars in thousands):
Term Loans
Amortized Cost Basis by Origination Year
Total
Amortized
Cost Basis
Credit
Loss
Allowance
As of December 31, 202520252024202320222021Prior
Commercial loans:
Credit quality indicator:
LTV < 60%$1,451,764 $313,145 $366,195 $778,968 $372,722 $386,450 $3,669,244 $3,076 
LTV 60% - 70%2,549,701 293,835 447,568 1,699,336 1,708,043 332,383 7,030,866 21,581 
LTV > 70%752,167 433,138 207,100 930,497 1,964,030 1,335,917 5,622,849 349,446 
Credit deteriorated— — — 90,735 — 41,454 132,189 52,262 
Defeased and other5,000 — 4,550 — — — 9,550 — 
Total commercial$4,758,632 $1,040,118 $1,025,413 $3,499,536 $4,044,795 $2,096,204 $16,464,698 $426,365 
Infrastructure loans:
Credit quality indicator:
Power$1,150,766 $314,051 $108,363 $46,095 $23,326 $33,628 $1,676,229 $7,672 
Oil and gas730,659 235,374 155,249 — — 41,345 1,162,627 6,805 
Total infrastructure$1,881,425 $549,425 $263,612 $46,095 $23,326 $74,973 $2,838,856 $14,477 
Loans held-for-sale2,323,543 — 
Total gross loans$21,627,097 $440,842 
Schedule of Activity in Allowance for Loan Losses
The following tables present the activity in our credit loss allowance for funded loans and unfunded commitments (amounts in thousands):
Funded Commitments Credit Loss Allowance
Loans Held-for-Investment
Total Funded Loans
CommercialInfrastructure
Credit loss allowance at December 31, 2022
$88,801 $10,612 $99,413 
Credit loss provision, net
222,266 10,446 232,712 
Charge-offs (1)
(12,292)(10,794)(23,086)
Credit loss allowance at December 31, 2023
298,775 10,264 309,039 
Credit loss provision, net
162,724 1,219 163,943 
Charge-offs (2)
(24,687)— (24,687)
Credit loss allowance at December 31, 2024
436,812 11,483 448,295 
Credit loss provision, net6,752 2,994 9,746 
Charge-offs (3)
(17,225)— (17,225)
Foreign currency
26 — 26 
Credit loss allowance at December 31, 2025
$426,365 $14,477 $440,842 
______________________________________________________________________________________________________________________
(1)Represents the net charge-off of (i) a $12.3 million credit loss allowance related to the portion of a credit deteriorated commercial mortgage loan on an office and retail complex in Arizona deemed uncollectible and (ii) a $10.8 million credit loss allowance related to the portion of a credit deteriorated infrastructure loan participation collateralized by a first priority lien on two natural gas fired power plants near Chicago, which was deemed uncollectible due to a third party’s then nearly completed acquisition of the power plants. Such loans were originated in 2015 and 2017, respectively, with the infrastructure loan acquired as part of the Infrastructure Lending Segment acquisition in 2018.
(2)Represents the charge-offs of (i) a $14.9 million specific credit loss allowance related to a first mortgage loan on a multifamily property in Arizona and (ii) a $9.8 million specific credit loss allowance related to a senior mortgage loan on a vacant office building in Washington, D.C. The loans were originated in 2022 and 2021, respectively, and foreclosed in November 2024 and May 2024, respectively.
(3)Represents the charge-off of a $17.2 million specific credit loss allowance that was established during the year ended December 31, 2025 related to a first mortgage and mezzanine loan on a life science property in Boston, Massachusetts. The loan was originated in December 2021 and foreclosed in June 2025.

Unfunded Commitments Credit Loss Allowance (1)
Loans Held-for-InvestmentHTM Preferred
CommercialInfrastructure
Interests (2)
CMBS (2)
Total
Credit loss allowance at December 31, 2022
$9,749 $72 $— $52 $9,873 
Credit loss (reversal) provision, net
(1,007)492 1,548 22 1,055 
Credit loss allowance at December 31, 2023
8,742 564 1,548 74 10,928 
Credit loss provision (reversal), net
7,788 386 12,470 (53)20,591 
Credit loss allowance at December 31, 2024
16,530 950 14,018 21 31,519 
Credit loss (reversal) provision, net
(3,120)404 (547)(19)(3,282)
Credit loss allowance at December 31, 2025
$13,410 $1,354 $13,471 $$28,237 
Memo: Unfunded commitments as of December 31, 2025 (3)
$1,478,675 $164,604 $64,372 $16,121 $1,723,772 
______________________________________________________________________________________________________________________
(1)Included in accounts payable, accrued expenses and other liabilities in our consolidated balance sheets.
(2)See Note 6 for further details.
(3)Represents amounts expected to be funded (see Note 23).
Schedule of Activity in Loan Portfolio
The activity in our loan portfolio was as follows (amounts in thousands):
Held-for-Investment Loans
Year Ended December 31, 2025
CommercialInfrastructureResidentialHeld-for-Sale LoansTotal Loans
Balance at December 31, 2024$12,895,064 $2,541,949 $— $2,516,008 $17,953,021 
Acquisitions/originations/additional funding5,555,371 2,232,039 — 1,147,227 8,934,637 
Capitalized interest (1)110,063 — — — 110,063 
Basis of loans sold (2)(230,267)— — (1,285,302)(1,515,569)
Loan maturities/principal repayments(2,518,619)(1,980,970)— (224,490)(4,724,079)
Discount accretion/premium amortization30,814 31,537 — — 62,351 
Changes in fair value— — — 184,440 184,440 
Foreign currency translation gain, net
384,862 2,818 — — 387,680 
Credit loss provision, net
(6,752)(2,994)— — (9,746)
Loan foreclosures
(182,203)— — (14,340)(196,543)(3)
Balance at December 31, 2025$16,038,333 $2,824,379 $— $2,323,543 $21,186,255 
Held-for-Investment Loans
Year Ended December 31, 2024
CommercialInfrastructureResidentialHeld-for-Sale LoansTotal Loans
Balance at December 31, 2023$15,078,589 $2,495,660 $— $2,645,637 $20,219,886 
Acquisitions/originations/additional funding1,721,307 1,324,544 — 1,736,065 4,781,916 
Capitalized interest (1)95,093 — — — 95,093 
Basis of loans sold (2)(39,774)— — (1,775,155)(1,814,929)
Loan maturities/principal repayments(3,301,358)(1,249,813)— (210,884)(4,762,055)
Discount accretion/premium amortization41,398 22,377 — — 63,775 
Changes in fair value— — — 75,880 75,880 
Foreign currency translation gain, net
(189,019)(906)— — (189,925)
Credit loss provision, net
(162,724)(1,219)— (1,546)(165,489)
Loan foreclosures
(348,448)— — (2,683)(351,131)(4)
Transfer to/from other asset/liability classifications or between segments
— (48,694)— 48,694 — 
Balance at December 31, 2024$12,895,064 $2,541,949 $— $2,516,008 $17,953,021 

Held-for-Investment Loans
Year Ended December 31, 2023
Commercial InfrastructureResidentialHeld-for-Sale LoansTotal Loans
Balance at December 31, 2022
$16,048,507 $2,352,932$$2,784,594$21,186,033 
Acquisitions/originations/additional funding
1,713,979  1,002,908 — 757,3553,474,242 
Capitalized interest (1)
125,057  518 — 172125,747 
Basis of loans sold (2)
(53,000) — — (813,104)(866,104)
Loan maturities/principal repayments
(2,596,738) (864,549)— (185,884)(3,647,171)
Discount accretion/premium amortization
53,418  13,694 — 67,112 
Changes in fair value
—  — — 62,70262,702 
Foreign currency translation gain, net
152,869  603 — 153,472 
Credit loss provision, net
(222,266) (10,446)— (232,712)
Loan foreclosure and equity control
(101,845)— — (929)(102,774)(5)
Transfer to/from other asset classifications or between segments
(41,392)— — 40,731(661)
 Balance at December 31, 2023
$15,078,589$2,495,660$$2,645,637$20,219,886
______________________________________________________________________________________________________________________
(1)Represents accrued interest income on loans whose terms do not require current payment of interest.
(2)See Note 13 for additional disclosure on these transactions.
(3)Represents (i) the $83.9 million carrying value of a first mortgage and mezzanine loan on a multifamily property in Windermere, Florida foreclosed in May 2025, (ii) the $54.3 million carrying value of a first mortgage and mezzanine loan on a life science property in Boston, Massachusetts foreclosed in June 2025, (iii) the $44.0 million carrying value of a first mortgage and mezzanine loan on a multifamily property in Conyers, Georgia foreclosed in February 2025 and (iv) $14.3 million of residential mortgage loans foreclosed.
(4)Represents (i) the $114.2 million carrying value of a first mortgage loan on an office building in Washington, D.C. foreclosed in May 2024, (ii) the $88.4 million carrying value of a first mortgage loan for the acquisition and renovation of a multifamily property in Dallas, Texas foreclosed in October 2024, (iii) the $55.1 million carrying value of a first mortgage loan on a multifamily property in Fort Worth, Texas foreclosed in October 2024, (iv) the $51.5 million carrying value of a first mortgage and mezzanine loan on a multifamily property in Nashville, Tennessee foreclosed in May 2024, (v) the $30.0 million carrying value of a first mortgage loan on a multifamily property in Arizona foreclosed in November 2024, (vi) the $9.2 million carrying value of a loan on a hospitality asset in New York City foreclosed in June 2024 and (vii) $2.7 million of residential mortgage loans foreclosed.
(5)Represents (i) the $41.1 million carrying value of a mortgage loan on the retail portion of a hotel located in Chicago foreclosed in May 2023, (ii) the $60.8 million carrying value of a first mortgage and mezzanine loan on a multifamily property in the Pacific Northwest consolidated upon obtaining equity control in December 2023 and (iii) $0.9 million in residential mortgage loans foreclosed.
v3.25.4
Investment Securities (Tables)
12 Months Ended
Dec. 31, 2025
Investments, Debt and Equity Securities [Abstract]  
Schedule of Investment Securities
Investment securities were comprised of the following as of December 31, 2025 and 2024 (amounts in thousands):
Carrying Value as of
December 31, 2025December 31, 2024
RMBS, available-for-sale$88,283 $93,806 
RMBS, fair value option (1)404,688 421,122 
CMBS, fair value option (1), (2)1,284,863 1,225,024 
HTM debt securities, amortized cost net of credit loss allowance of $37,369 and $24,463
179,567 406,961 
Equity security, fair value628 5,146 
SubtotalInvestment securities
1,958,029 2,152,059 
VIE eliminations (1)(1,657,029)(1,618,801)
Total investment securities$301,000 $533,258 
______________________________________________________________________________________________________________________
(1)Certain fair value option CMBS and RMBS are eliminated in consolidation against VIE liabilities pursuant to ASC 810.
(2)Includes $146.5 million and $148.6 million of non-controlling interests in the consolidated entities which hold certain of these CMBS as of December 31, 2025 and 2024, respectively.
Schedule of Purchases, Sales and Principal Collections for all Investment Securities
Purchases, sales and redemptions, and principal collections for all investment securities were as follows (amounts in thousands):
RMBS,
available-for-sale
RMBS, fair
value option
CMBS, fair
value option
HTM
Securities
Equity Security
Securitization
VIEs (1)
Total
Year Ended December 31, 2025
Purchases/fundings
$— $— $172,906 
(2)
$73,308 $— $(164,593)$81,621 
Sales and redemptions
— — 4,193 — 5,063 — 9,256 
Principal collections8,071 39,372 92,071 295,408 — (130,571)304,351 
Year Ended December 31, 2024
Purchases/fundings$— $— $187,531 $80,798 $— $(179,623)$88,706 
Sales and redemptions
— — 12,923 — 3,690 (12,923)3,690 
Principal collections11,253 45,182 13,386 262,722 — (58,383)274,160 
Year Ended December 31, 2023
Purchases/fundings
$— $— $48,011 $11,578 $— $(48,011)$11,578 
Sales and redemptions
549 — — — 2,493 — 3,042 
Principal collections9,475 53,332 117,100 80,083 — (169,642)90,348 
______________________________________________________________________________________________________________________
(1)Represents RMBS and CMBS, fair value option amounts eliminated due to our consolidation of securitization VIEs. These amounts are reflected as issuance or repayment of debt of, or distributions from, consolidated VIEs in our consolidated statements of cash flows.
(2)There was an additional $3.4 million of CMBS purchased from a consolidated partnership that is eliminated in consolidation.
Schedule of Investments in Available-for-Sale RMBS
The tables below summarize various attributes of our investments in available-for-sale RMBS as of December 31, 2025 and 2024 (amounts in thousands):
Unrealized Gains or (Losses)
Recognized in AOCI
Amortized
Cost
Credit
Loss
Allowance
Net
Basis
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Net
Fair Value
Adjustment
Fair Value
December 31, 2025
RMBS$76,723 $— $76,723 $13,340 $(1,780)$11,560 $88,283 
December 31, 2024
RMBS$80,212 $— $80,212 $15,163 $(1,569)$13,594 $93,806 
Weighted Average Coupon (1)WAL 
(Years) (2)
December 31, 2025
RMBS4.5 %7.5
______________________________________________________________________________________________________________________
(1)Calculated using the December 31, 2025 SOFR rate of 3.688% for floating rate securities.
(2)Represents the remaining WAL of each respective group of securities as of the balance sheet date. The WAL of each individual security is calculated using projected amounts and projected timing of future principal payments.
Schedule of Gross Unrealized Losses and Estimated Fair Value of Securities With No Recorded Allowance for Credit Loss
The following table presents the gross unrealized losses and estimated fair value of any available-for-sale securities that were in an unrealized loss position as of December 31, 2025 and 2024, and for which an allowance for credit losses has not been recorded (amounts in thousands):
Estimated Fair ValueUnrealized Losses
Securities with a
loss less than
12 months
Securities with a
loss greater than
12 months
Securities with a
loss less than
12 months
Securities with a
loss greater than
12 months
As of December 31, 2025
RMBS$480 $10,943 $— $(1,780)
As of December 31, 2024
RMBS$2,076 $9,742 $(178)$(1,391)
Schedule of Investments in HTM Securities
The table below summarizes our investments in HTM debt securities as of December 31, 2025 and 2024 (amounts in thousands):
Amortized
Cost Basis
Credit Loss
Allowance
Net Carrying
Amount
Gross Unrealized
Holding Gains
Gross Unrealized
Holding Losses
Fair Value
December 31, 2025
CMBS$92,629 $(13)$92,616 $603 $(11,436)$81,783 
Preferred interests82,844 (27,166)55,678 — (22,942)32,736 
Infrastructure bonds41,463 (10,190)31,273 650 — 31,923 
Total$216,936 $(37,369)$179,567 $1,253 $(34,378)$146,442 
December 31, 2024
CMBS$357,012 $(85)$356,927 $315 $(21,326)$335,916 
Preferred interests47,069 (14,308)32,761 — (3,568)29,193 
Infrastructure bonds27,343 (10,070)17,273 21 (9)17,285 
Total$431,424 $(24,463)$406,961 $336 $(24,903)$382,394 
Schedule of Activity in Credit Loss Allowance for HTM Debt Securities
The following table presents the activity in our credit loss allowance for HTM debt securities (amounts in thousands):
CMBSPreferred
Interests
Infrastructure
Bonds
Total HTM
Credit Loss
Allowance
Credit loss allowance at December 31, 2022
$172 $— $3,010 $3,182 
Credit loss (reversal) provision, net
(8)2,898 7,071 9,961 
Credit loss allowance at December 31, 2023
164 2,898 10,081 13,143 
Credit loss (reversal) provision, net
(79)11,410 (11)11,320 
Credit loss allowance at December 31, 2024
85 14,308 10,070 24,463 
Credit loss (reversal) provision, net
(72)12,858 120 12,906 
Credit loss allowance at December 31, 2025
$13 $27,166 $10,190 $37,369 
Schedule of Maturities of our HTM Debt Securities
The table below summarizes the maturities of our HTM debt securities by type as of December 31, 2025 (amounts in thousands):
CMBSPreferred
Interests
Infrastructure
Bonds
Total
Less than one year$25,453 $23,994 $— $49,447 
One to three years— 15,359 6,437 21,796 
Three to five years67,163 16,325 4,938 88,426 
Thereafter— — 19,898 19,898 
Total$92,616 $55,678 $31,273 $179,567 
v3.25.4
Properties (Tables)
12 Months Ended
Dec. 31, 2025
Real Estate [Abstract]  
Schedule of Properties Held-for-Investment
The table below summarizes our properties held-for-investment as of December 31, 2025 and December 31, 2024 (dollars in thousands):
Depreciable LifeDecember 31, 2025December 31, 2024
Property Segment
Land and land improvements
0 - 15 years
$769,318 $95,642 
Buildings and building improvements
0 - 40 years
1,978,498 635,636 
Construction in progress
N/A
138,069 89,167 
Furniture & fixtures
3 - 5 years
1,451 1,139 
Investing and Servicing Segment
Land and land improvements
0 - 15 years
16,567 23,345 
Buildings and building improvements
3 - 33 years
49,719 69,582 
Furniture & fixtures
1 - 5 years
2,328 3,251 
Commercial and Residential Lending Segment
Land and land improvements
0 - 13 years
143,090 117,983 
Buildings and building improvements
0 - 50 years
356,440 326,603 
Construction in progress
N/A
245,794 219,868 
Furniture & fixtures
5 years
2,003 2,003 
Properties, cost3,703,277 1,584,219 
Less: accumulated depreciation(254,625)(210,541)
Properties, net$3,448,652 $1,373,678 
Schedule of Operating Leases
Future rental payments due to us from tenants under existing non-cancellable operating leases for each of the next five years and thereafter are as follows (in thousands):

2026$224,168
2027224,059
2028223,065
2029219,063
2030210,587
Thereafter2,314,998
Total$3,415,940
v3.25.4
Investments of Consolidated Affordable Housing Fund (Tables)
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Schedule of Investment Income
Income from the Woodstar Fund’s investments reflects the following components for the years ended December 31, 2025, 2024 and 2023 (in thousands):
Year Ended December 31, 2025
Year Ended December 31, 2024
Year Ended December 31, 2023
Operating distributions from affordable housing fund investments
$55,085 $41,441 $39,413 
Distributions from refinancings and sale of property (1)
337,902 — — 
Unrealized change in fair value of investments attributable to refinancings and sale of property (1)
(337,902)— — 
Other unrealized change in fair value of investments (2)
(8,132)60,700 251,831 
Income from affordable housing fund investments
$46,953 $102,141 $291,244 

______________________________________________________________________________________________________________________
(1)Amounts in the year ended December 31, 2025 represent a $299.0 million distribution of excess proceeds from the refinancings of maturing mortgage debt on certain Woodstar properties and a $38.9 million distribution of proceeds from the sale referred to above.
(2)The fair value of the Woodstar Fund’s investments are dependent upon the real estate and capital markets, which are cyclical in nature. Property and investment values are affected by, among other things, capitalization rates, the availability of capital, occupancy, rental rates and interest and inflation rates.
v3.25.4
Investment in Unconsolidated Entities (Tables)
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Schedule of Investments in Unconsolidated Entities
The table below summarizes our investments in unconsolidated entities as of December 31, 2025 and 2024 (dollars in thousands):
Participation /
Ownership % (1)
Carrying value as of
December 31, 2025December 31, 2024
Equity method investments:
Equity interests in two natural gas power plants
10% - 12%
$57,537 $53,645 
Equity interest in a retail center in Hawaii (2)
25%5,637 6,184 
Investor entity which owns equity in an online real estate company
50%5,142 5,178 
Various (3)
(4)
— 17,927 
68,316 82,934 
Other equity investments:
Equity interest in a servicing and advisory business
2%7,462 7,462 
Equity interest in a data center business in Ireland (5)0.54%7,672 7,672 
Investment funds which own equity in a loan servicer and other real estate assets
4% - 6%
695 695 
Various
3% - 15%
607 607 
16,436 16,436 
$84,752 $99,370 
______________________________________________________________________________________________________________________
(1)None of these investments are publicly traded and therefore quoted market prices are not available.
(2)During the year ended December 31, 2024, a newly-formed partnership in which we hold a 25% interest acquired an operating property from a CMBS trust that we consolidate as a VIE for a purchase price of $48.4 million. As of December 31, 2025, our investment in the partnership was $5.6 million, including $0.5 million of non-controlling interests.
(3)During the year ended December 31, 2025, we sold an equity interest originally obtained in connection with a $47.0 million loan that was originated in 2013 and fully repaid in 2022. In connection with the sale, we received gross proceeds of $70.0 million and recognized a gain of $51.4 million within gain on sale of investments and other assets in our consolidated statement of operations for the year ended December 31, 2025.
(4)Includes common equity interests ranging from 20% to 70%, received in connection with loan modifications involving preferred equity interests, that currently have no carrying value.
(5)This equity interest was acquired in connection with the origination of a loan in 2021. The loan was repaid during the year ended December 31, 2024. In connection with the repayment, an observable price change occurred when a 50% voting interest in this entity was acquired by related parties, including an investment fund and certain other entities affiliated with our Manager. As a result of the acquisition and resulting observable price change, we recorded a $6.0 million increase in the carrying value of our investment during the year ended December 31, 2024 to reflect its fair value implied by the acquisition. During the year ended December 31, 2025, our ownership interest was diluted from 0.72% to 0.54% due to equity contributions made to the entity by affiliates of our Manager.
v3.25.4
Goodwill and Intangibles (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Intangibles Assets
The following table summarizes our intangible assets, which are comprised of servicing rights intangibles and lease intangibles, as of December 31, 2025 and 2024 (amounts in thousands):
As of December 31, 2025As of December 31, 2024
Gross Carrying
Value
Accumulated
Amortization
Net Carrying
Value
Gross Carrying
Value
Accumulated
Amortization
Net Carrying
Value
Domestic servicing rights, at fair value
$28,280 $— $28,280 $22,390 $— $22,390 
In-place lease intangible assets
399,387 (73,986)325,401 93,826 (70,569)23,257 
Favorable lease intangible assets
95,943 (13,565)82,378 27,798 (12,741)15,057 
Total net intangible assets$523,610 $(87,551)$436,059 $144,014 $(83,310)$60,704 
Memo: Unfavorable lease (liabilities) (1)
$(35,460)$2,778 $(32,682)$(3,105)$2,019 $(1,086)
_____________________________________________________________________________________________________________________
(1)Unfavorable lease liabilities are classified within accounts payable, accrued expenses and other liabilities on our consolidated balance sheets.
Schedule of Activity within Intangible Assets
The following table summarizes the activity within intangible assets for the years ended December 31, 2025 and 2024 (amounts in thousands):
Domestic
Servicing
Rights
In-place Lease
Intangible
Assets
Favorable Lease
Intangible
Assets
Total
Memo: Unfavorable Lease Liabilities
Balance as of January 1, 2024
$19,384 $28,738 $16,845 $64,967 $(1,903)
Amortization— (5,481)(1,788)(7,269)302 
Sales— — — — 515 
Changes in fair value due to changes in inputs and assumptions3,006 — — 3,006 — 
Balance as of December 31, 2024
$22,390 $23,257 $15,057 $60,704 $(1,086)
Acquisitions (1)
— 319,904 72,217 392,121 (33,087)
Amortization— (11,993)(3,075)(15,068)1,130 
Sales— (5,767)(1,821)(7,588)361 
Changes in fair value due to changes in inputs and assumptions5,890 — — 5,890 — 
Balance as of December 31, 2025$28,280 $325,401 $82,378 $436,059 $(32,682)
_________________________________________________
(1)    Represents in-place and favorable lease intangible assets and unfavorable lease liabilities related to the acquisition of Fundamental in July 2025 and subsequent property acquisitions by Fundamental with in-place leases. The weighted average amortization period of these lease intangible assets and unfavorable lease liabilities is 17.3 years and 15.2 years, respectively.
Schedule of Future Amortization Expense
The following table sets forth the estimated aggregate amortization of our in-place lease intangible assets, favorable lease intangible assets and unfavorable lease liabilities for the next five years and thereafter (amounts in thousands):
Asset Amortization
Liability Amortization
2026$27,049 $(2,348)
202726,786 (2,324)
202826,783 (2,323)
202926,749 (2,322)
203026,497 (2,322)
Thereafter273,915 (21,043)
Total$407,779 $(32,682)
v3.25.4
Secured Borrowings (Tables)
12 Months Ended
Dec. 31, 2025
Secured Debt [Abstract]  
Schedule of Secured Financing Agreements
The following table is a summary of our secured financing agreements in place as of December 31, 2025 and 2024 (dollars in thousands):
Outstanding Balance at
Current
Maturity
   
Extended
Maturity (a)
   
Weighted Average
Coupon
Pledged Asset
Carrying Value
Maximum
Facility Size
   December 31, 2025December 31, 2024
Repurchase Agreements:
Commercial LoansAug 2026 to May 2031
(b)
Jun 2029 to Dec 2033
(b)
Index + 1.83%
(c)
$9,986,198 $12,243,159 
(d)
$6,048,734 $5,137,103 
Residential LoansMar 2026 to Oct 2027Mar 2026 to Apr 2028
SOFR + 1.65%
2,275,806 3,450,000 1,929,400 2,126,692 
Infrastructure LoansSep 2027Sep 2029
Index + 2.00%
299,123 650,000 211,651 264,432 
Conduit LoansFeb 2026 to Jun 2028Feb 2027 to Jun 2029
SOFR + 2.15%
— 375,000 — 87,061 
CMBS/RMBSJun 2026 to Apr 2032
(e)
Jul 2026 to Oct 2032
(e)
(f)1,255,407 939,978 700,307 
(g)
721,097 
Total Repurchase Agreements13,816,534 17,658,137 8,890,092 8,336,385 
Other Secured Financing:
Borrowing Base FacilityOct 2027Oct 2029
SOFR + 2.00%
52,855 1,250,000 
(h)
2,000 2,000 
Commercial Financing FacilitiesDec 2026 to Apr 2030Jan 2027 to Dec 2033
Index + 1.98%
705,143 978,143 
(i)
480,611 330,081 
Infrastructure Financing FacilitiesJul 2028 to Oct 2028Aug 2030 to Jul 2033
SOFR + 1.96%
671,973 1,175,000 515,004 499,242 
Property Financing
Dec 2025 to Dec 2026
(j)
Dec 2025 to May 2029
(j)
SOFR + 2.52%
792,501 1,110,191 622,906 
(k)
615,854 
Term Loans and RevolverNov 2027 to Sep 2032N/A
SOFR + 2.00%
N/A
(l)
2,470,180 2,270,180 1,452,567 
Total Other Secured Financing2,222,472 6,983,514 3,890,701 2,899,744 
$16,039,006 $24,641,651 12,780,793 11,236,129 
Unamortized net discount(19,084)(19,338)
Unamortized deferred financing costs(82,761)(65,234)
$12,678,948 $11,151,557 
______________________________________________________________________________________________________________________
(a)Subject to certain conditions as defined in the respective facility agreement.
(b)For certain facilities, borrowings collateralized by loans existing at maturity may remain outstanding until such loan collateral matures, subject to certain specified conditions.
(c)Certain facilities with an outstanding balance of $2.7 billion as of December 31, 2025 are indexed to EURIBOR, BBSY, SARON, SONIA and STIBOR. The remainder are indexed to SOFR.
(d)Certain facilities with an aggregate initial maximum facility size of $11.8 billion may be increased to $12.2 billion, subject to certain conditions. The $12.2 billion amount includes such upsizes.
(e)Certain facilities with an outstanding balance of $246.4 million as of December 31, 2025 carry a rolling 6 or 12-month term which may reset monthly or quarterly with the lender's consent. These facilities carry no maximum facility size.
(f)Certain facilities with an outstanding balance of $340.5 million as of December 31, 2025 have a weighted average fixed annual interest rate of 4.02%. All other facilities are variable rate with a weighted average rate of SOFR + 1.65%.
(g)Includes: (i) $319.5 million outstanding on a repurchase facility that is not subject to margin calls; and (ii) $25.8 million outstanding on one of our repurchase facilities that represents the 49% pro rata share owed by a non-controlling partner in a consolidated joint venture (see Note 16).
(h)The maximum facility size as of December 31, 2025 of $615.0 million may be increased to $1.3 billion, subject to certain conditions. The $1.3 billion amount includes such upsize.
(i)Certain facilities with an aggregate initial maximum facility size of $878.1 million may be increased to $978.1 million, subject to certain conditions. The $978.1 million amount includes such upsizes.
(j)In December 2025, a $17.6 million property mortgage loan to a joint venture in which we hold a 75% interest matured. We are in the process of negotiating a maturity extension with the lender.
(k)Of the total balance, $115.3 million relates to Fundamental.
(l)These facilities are secured by the equity interests in certain of our subsidiaries which totaled $7.7 billion as of December 31, 2025.
Schedule of Collateralized Loan Obligations
The following table is a summary of our securitized financing as of December 31, 2025 and 2024 (amounts in thousands):
December 31, 2025CountFace
Amount
Carrying
Value
Weighted
Average Rate
Maturity
STWD 2025-FL4
Collateral assets21$1,049,200 $1,108,352 
SOFR + 3.19%
(a)July 2029(b)
Financing1968,628 961,078 
SOFR + 1.85%
(c)December 2042(d)
STWD 2022-FL3
Collateral assets23662,525 668,530 
SOFR + 2.99%
(a)April 2027(b)
Financing1505,973 505,973 
SOFR + 1.82%
(c)November 2038(d)
STWD 2021-HTS
Collateral assets1102,602 103,101 
SOFR + 3.97%
(a)April 2026(b)
Financing182,693 82,693 
SOFR + 3.80%
(c)April 2034(d)
STWD 2021-FL2
Collateral assets18886,773 896,979 
SOFR + 3.22%
(a)December 2026(b)
Financing1674,494 674,494 
SOFR + 1.77%
(c)April 2038(d)
Starwood 2025-SIF6
Collateral assets27487,404 503,199 
SOFR + 3.75%
(a)July 2031(b)
Financing1413,500 410,792 
SOFR + 1.91%
(c)October 2037(d)
Starwood 2025-SIF5
Collateral assets29444,427 510,441 
SOFR + 3.64%
(a)February 2031(b)
Financing1413,500 410,945 
SOFR + 1.94%
(c)April 2037(d)
Starwood 2024-SIF4
Collateral assets27551,333 612,505 
SOFR + 3.69%
(a)March 2031(b)
Financing1496,200 493,800 
SOFR + 2.10%
(c)October 2036(d)
STWD 2024-SIF3
Collateral assets27354,210 408,594 
SOFR + 3.78%
(a)November 2030(b)
Financing1330,000 330,000 
SOFR + 2.41%
(c)April 2036(d)
Subtotal - CLOs and SASB
Collateral assets4,538,474 4,811,701 
Financing3,884,988 3,869,775 
ABS Financing
Collateral assets433N/A1,927,934 N/AN/A
ABS Master Series 41,268,328 1,261,678 5.73%(e)Mar 2028 to Oct 2032
Total Securitized Financing
Collateral assets$4,538,474 $6,739,635 
Financing$5,153,316 $5,131,453 
December 31, 2024CountFace
Amount
Carrying
Value
Weighted
Average Rate
Maturity
STWD 2022-FL3
Collateral assets35$921,139 $927,656 
SOFR + 3.32%
(a)October 2026(b)
Financing1764,223 762,992 
SOFR + 1.94%
(c)November 2038(d)
STWD 2021-HTS
Collateral assets1174,417 175,338 
SOFR + 4.01%
(a)April 2026(b)
Financing1154,508 154,508 
SOFR + 2.81%
(c)April 2034(d)
STWD 2021-FL2
Collateral assets221,047,685 1,053,503 
SOFR + 3.64%
(a)August 2026(b)
Financing1829,137 829,137 
SOFR + 1.68%
(c)April 2038(d)
STWD 2019-FL1
Collateral assets7383,853 385,712 
SOFR + 3.50%
(a)August 2026(b)
Financing1220,228 220,228 
SOFR + 2.10%
(c)July 2038(d)
Starwood 2024-SIF4
Collateral assets33558,707 609,072 
SOFR + 3.95%
(a)June 2029(b)
Financing1496,200 492,936 
SOFR + 2.10%
(c)October 2036(d)
STWD 2024-SIF3
Collateral assets31394,070 410,263 
SOFR + 4.01%
(a)April 2029(b)
Financing1330,000 327,553 
SOFR + 2.41%
(c)April 2036(d)
STWD 2021-SIF2
Collateral assets30500,898 515,425 
SOFR + 3.79%
(a)May 2029(b)
Financing1410,000 409,072 
SOFR + 2.11%
(c)January 2033(d)
Total Securitized Financing
Collateral assets$3,980,769 $4,076,969 
Financing$3,204,296 $3,196,426 
___________________________________________________________________________________________________________________________________
(a)Represents the weighted-average coupon earned on variable rate loans during the respective year-to-date period and excludes loans for which interest income is not recognized.
(b)Represents the weighted-average maturity, assuming the extended contractual maturity of the collateral assets.
(c)Represents the weighted-average cost of financing, inclusive of any related deferred issuance costs.
(d)Repayments of the CLOs and SASB are tied to timing of the related collateral asset repayments. The term of the CLOs and SASB financing obligations represents the legal final maturity date.
(e)Includes: (i) $390.9 million outstanding under ABS Series 2025-1 with a weighted average fixed rate of 5.26%; (ii) $240.3 million outstanding under ABS Series 2024-1 with a weighted average fixed rate of 5.03%; (iii) $313.2 million outstanding under ABS Series 2023-2 with a weighted average fixed rate of 5.89% and (iv) $323.9 million outstanding under ABS Series 2023-1 with a weighted average fixed rate of 6.65%.
Schedule of Five-Year Principal Repayments for Secured Financings The following table sets forth our principal repayments schedule for secured financings based on the earlier of (i) the extended contractual maturity of each credit facility or (ii) the extended contractual maturity of each of the investments that have been pledged as collateral under the respective credit facility (amounts in thousands):
Repurchase
Agreements
Other Secured
Financing
Securitized Financing (a)
Total
2026$1,053,645 $165,524 $1,060,291 $2,279,460 
20272,358,748 989,142 571,017 3,918,907 
20281,489,670 184,734 212,206 1,886,610 
20291,075,994 537,198 297,578 1,910,770 
20302,775,491 1,211,713 1,066,593 5,053,797 
Thereafter136,544 802,390 1,945,631 2,884,565 
Total$8,890,092 $3,890,701 $5,153,316 $17,934,109 
______________________________________________________________________________________________________________________
(a)For the CLOs, the above does not assume utilization of their reinvestment features. The SASB and ABS financings do not have reinvestment features.
v3.25.4
Unsecured Senior Notes (Tables)
12 Months Ended
Dec. 31, 2025
Debt Instruments [Abstract]  
Schedule of Unsecured Convertible Senior Notes Outstanding
The following table is a summary of our unsecured senior notes outstanding as of December 31, 2025 and 2024 (dollars in thousands):
Coupon
Rate
Swapped Rate (1)
Effective
Rate (2)
Maturity
Date
Remaining
Period of
Amortization
Carrying Value at
December 31, 2025December 31, 2024
2027 Convertible Notes
6.75%
N/A
7.38%7/15/20271.5 years$380,750 $380,750 
2025 Senior Notes4.75%
SOFR + 2.64%
5.04%3/15/2025

N/A— 250,000 
2026 Senior Notes3.63%
N/A
3.77%7/15/20260.5 years400,000 400,000 
2027 Senior Notes4.38%
SOFR + 2.95%
4.49%1/15/20271.0 year500,000 500,000 
2028 Senior Notes
5.25%
SOFR + 1.88%
5.49%10/15/20282.8 years500,000 — 
2029 Senior Notes7.25%
SOFR + 3.25%
7.37%4/1/20293.3 years600,000 600,000 
April 2030 Senior Notes6.00%
SOFR + 2.70%
6.14%4/15/20304.3 years400,000 400,000 
July 2030 Senior Notes6.50%
SOFR + 2.55%
6.64%7/1/20304.5 years500,000 500,000 
October 2030 Senior Notes6.50%
SOFR + 2.61%
6.64%10/15/20304.8 years500,000 — 
2031 Senior Notes
5.75%
SOFR + 2.24%
5.90%1/15/20315.0 years550,000 — 
Total principal amount4,330,750 3,030,750 
Unamortized discount—Convertible Notes(4,063)(6,399)
Unamortized discount—Senior Notes(17,206)(10,501)
Unamortized deferred financing costs(25,645)(19,168)
Total carrying amount$4,283,836 $2,994,682 
______________________________________________________________________________________________________________________
(1)We entered into interest rate swaps on certain of our senior notes at closing to effectively convert them to floating rates. Each of those swaps has a notional amount equal to the aggregate principal amount of the respective notes, except for the 2031 Senior Notes swap which has a notional amount of $275.0 million.
(2)Effective rate reflects the coupon rate plus the effects of underwriter purchase discount.
Schedule of Conversion Attributes on Convertible Notes Outstanding
The following table details the conversion attributes of our Convertible Notes outstanding as of December 31, 2025 (amounts in thousands, except rates):
December 31, 2025
ConversionConversion
Rate (1)Price (2)
2027 Convertible Notes48.1783$20.76
______________________________________________________________________________________________________________________
(1)The conversion rate represents the number of shares of common stock issuable per $1,000 principal amount of 2027 Convertible Notes converted, as adjusted in accordance with the indenture governing the 2027 Convertible Notes (including the applicable supplemental indenture).
(2)As of December 31, 2025, the market price of the Company’s common stock was $18.01.
v3.25.4
Loan Securitization/Sale Activities (Tables)
12 Months Ended
Dec. 31, 2025
Loan Securitization/Sale Activities  
Schedule of Face Amount and Proceeds of Loans
The following summarizes the face amount and proceeds of commercial loans securitized for the years ended December 31, 2025, 2024 and 2023 (amounts in thousands):
Commercial Loans
Face AmountProceeds
For the Year Ended December 31,
20251,201,892 1,241,841 
20241,567,244 1,603,167 
2023759,740 770,733 
v3.25.4
Derivatives and Hedging Activity (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Non-Designated Derivatives
The following table summarizes our non-designated derivatives as of December 31, 2025 (notional amounts in thousands):
Type of DerivativeNumber of ContractsAggregate Notional AmountNotional CurrencyMaturity
Fx contracts – Buy Euros (“EUR”)13255,758 EURJanuary 2026 - September 2027
Fx contracts – Buy Pounds Sterling (“GBP”)1357,876 GBPMarch 2026 - April 2027
Fx contracts – Buy Australian dollar (“AUD”)9751,857 AUDJanuary 2026 - October 2029
Fx contracts – Buy Swiss Franc (“CHF”)15,584 CHFFebruary 2026
Fx contracts – Sell EUR152659,467 EURJanuary 2026 - December 2030
Fx contracts – Sell GBP256485,539 GBPJanuary 2026 - November 2029
Fx contracts – Sell AUD871,471,485 AUDJanuary 2026 - October 2029
Fx contracts – Sell CHF
717,326 CHFFebruary 2026 - May 2027
Fx contracts – Sell Swedish Kronas (“SEK”)
24360,609 SEKFebruary 2026 - February 2029
Interest rate swaps – Paying fixed rates332,497,198 USDMarch 2026 - December 2033
Interest rate swaps – Receiving fixed rates83,313,380 USDJanuary 2027 - January 2031
Interest rate futures
127,300 USDFebruary 2026
Interest rate caps3509,000 USDMay 2026 - June 2030
Credit instruments290,000 USDJuly 2030 - December 2030
Total609
Schedule of Fair Value of Derivatives
The table below presents the fair value of our derivative financial instruments as well as their classification on the consolidated balance sheets as of December 31, 2025 and 2024 (amounts in thousands):
Fair Value of Derivatives
in an Asset Position (1) as of
December 31,
Fair Value of Derivatives
in a Liability Position (2) as of
December 31,
2025202420252024
Foreign exchange contracts$26,770 $137,577 $72,351 $67,452 
Interest rate contracts18,657 37,758 10,060 27,292 
Credit instruments386 185 1,572 146 
Total derivatives$45,813 $175,520 $83,983 $94,890 
___________________________________________________
(1)Classified as derivative assets in our consolidated balance sheets.
(2)Classified as derivative liabilities in our consolidated balance sheets.
Schedule of Effect of Derivative Financial Instruments
The table below presents the effect of our derivative financial instruments on the consolidated statements of operations for the years ended December 31, 2025, 2024 and 2023 (amounts in thousands):
Derivatives Not Designated
as Hedging Instruments
Location of Gain (Loss)
Recognized in Income
Amount of Gain (Loss)
Recognized in Income for the
Year Ended December 31,
202520242023
Foreign exchange contracts(Loss) gain on derivative financial instruments, net$(110,461)$95,110 $(65,085)
Interest rate contracts(Loss) gain on derivative financial instruments, net(16,303)64,036 27,293 
Credit instruments(Loss) gain on derivative financial instruments, net(504)(1,212)(813)
$(127,268)$157,934 $(38,605)
v3.25.4
Offsetting Assets and Liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Offsetting [Abstract]  
Schedule of Offsetting Assets and Liabilities
The following tables present the potential effects of netting arrangements on our financial position for financial assets and liabilities within the scope of ASC 210-20, Balance Sheet—Offsetting, which for us are derivative assets and liabilities as well as repurchase agreement liabilities (amounts in thousands):
(ii)  
Gross Amounts
Offset in the
Statement of
Financial Position
(iii) = (i) - (ii)
Net Amounts
Presented in
the Statement of
Financial Position
(iv)
Gross Amounts Not
Offset in the Statement
of Financial Position
(i)
Gross Amounts
Recognized
Financial
Instruments
Cash Collateral
Received / Pledged
(v) = (iii) - (iv)
Net Amount
As of December 31, 2025
Derivative assets$45,813 $— $45,813 $33,709 $— $12,104 
Derivative liabilities$83,983 $— $83,983 $33,709 $50,274 $— 
Repurchase agreements8,890,092 — 8,890,092 8,890,092 — — 
$8,974,075 $— $8,974,075 $8,923,801 $50,274 $— 
As of December 31, 2024
Derivative assets$175,520 $— $175,520 $94,440 $20,760 $60,320 
Derivative liabilities$94,890 $— $94,890 $94,440 $450 $— 
Repurchase agreements8,336,385 — 8,336,385 8,336,385 — — 
$8,431,275 $— $8,431,275 $8,430,825 $450 $— 
v3.25.4
Variable Interest Entities (Tables)
12 Months Ended
Dec. 31, 2025
Variable Interest Entities  
Schedule of Assets and Liabilities of Our Consolidated CLO
The following table details the assets and liabilities of our consolidated securitized financing VIEs as of December 31, 2025 and 2024 (amounts in thousands):
December 31, 2025December 31, 2024
Assets:
Cash and cash equivalents$251,137 $76,320 
Loans held-for-investment4,536,127 3,975,964 
Investment securities— 216 
Properties, net
1,570,531 — 
Intangible assets, net
333,263 — 
Accrued interest receivable14,178 20,755 
Other assets34,399 3,714 
Total Assets$6,739,635 $4,076,969 
Liabilities
Accounts payable, accrued expenses and other liabilities$79,854 $23,540 
Securitized financing, net
5,131,453 3,196,426 
Total Liabilities$5,211,307 $3,219,966 
v3.25.4
Stockholders' Equity and Non-Controlling Interests (Tables)
12 Months Ended
Dec. 31, 2025
Stockholders' Equity Note [Abstract]  
Schedule of Common Stock Issued in Public Offering
We issued common stock in a public offering as follows during the years ended December 31, 2025 and 2024:
Shares issuedPriceProceeds
Issuance date(in thousands)per share(in thousands)
July/August 202527,125 $19.70 $534,363 
September 202420,125 $19.50 $392,478 
Schedule of Dividends Declared by Board of Directors
Our board of directors declared the following dividends during the years ended December 31, 2025, 2024 and 2023:

Declaration DateRecord DatePayment DateAmountFrequency
12/12/2512/31/251/15/26$0.48 Quarterly
7/16/259/30/2510/15/250.48 Quarterly
6/11/256/30/257/15/250.48 Quarterly
3/13/253/31/254/15/250.48 Quarterly
11/1/2412/31/241/15/250.48 Quarterly
7/24/249/30/2410/15/240.48 Quarterly
6/13/246/28/247/15/240.48 Quarterly
3/15/243/29/244/15/240.48 Quarterly
12/15/2312/29/231/15/240.48 Quarterly
9/15/239/30/2310/16/230.48 Quarterly
6/15/236/30/237/17/230.48 Quarterly
3/16/233/31/234/14/230.48 Quarterly
Summary of Share Awards Granted Under the Manager Equity Plan
The table below summarizes our share awards granted or vested under the 2017 and 2022 Manager Equity Plans during the years ended December 31, 2025, 2024 and 2023 (dollar amounts in thousands):
Grant DateTypeAmount GrantedGrant Date Fair ValueVesting Period
March 2025
RSU1,350,000 $27,081 3 years
March 2024RSU1,300,000 26,104 3 years
November 2022RSU1,500,000 31,605 3 years
November 2020
RSU1,800,000 30,078 3 years
Schedule of Common Stock Issued to Manager as Incentive Compensation
The following shares of common stock were issued, without restriction, to our Manager as part of the incentive compensation due under the Management Agreement during the years ended December 31, 2025, 2024 and 2023:
Timing of IssuanceShares of Common Stock IssuedPrice per share
August 20254,601$19.88 
May 2025256,932$19.58 
February 2025318,58519.98 
August 202490,38119.42
May 2024471,17920.25
February 2024496,17019.68
August 202392,64020.59
May 2023377,20716.39
March 2023373,20419.38
Schedule of Share-Based Compensation Expenses
The following table summarizes our share-based compensation expenses during the years ended December 31, 2025, 2024 and 2023 (in thousands):
For the Year Ended December 31,
2025
2024
2023
Management fees:                    
Manager incentive fee$6,873 $17,662 $13,703 
Manager Equity Plans (1) 25,625 19,261 18,027 
 32,49836,92331,730
General and administrative:
Equity Plans (1) 28,05222,05520,761
ESPP
417470458
 28,46922,52521,219
Total share-based compensation expense (2)$60,967$59,448$52,949
__________________________________________
(1)Share-based compensation expense relating to the 2017 and 2022 Manager Equity Plans is reflected within the Manager Equity Plans line. Share-based compensation expense relating to the 2017 and 2022 Equity Plans is reflected within the Equity Plans line.
(2)The income tax benefit associated with the share-based compensation expense for the years ended December 31, 2025, 2024 and 2023 was not material.
Schedule of Non-Vested Shares and Share Equivalents
Schedule of Non-Vested Shares and Share Equivalents (1)

Equity Plan

Manager
Equity Plan
TotalWeighted Average
Grant Date Fair
Value (per share)
Balance as of January 1, 2025
2,645,260 1,241,668 3,886,928 $20.46 
Granted2,403,212 1,350,000 3,753,212 20.01 
Vested(859,506)(1,258,332)(2,117,838)20.68 
Forfeited(23,185)— (23,185)20.07 
Balance as of December 31, 20254,165,781 1,333,336 5,499,117 20.04 
__________________________________________
(1)Equity-based award activity for awards granted under the 2017 and 2022 Equity Plans is reflected within the Equity Plan column, and for awards granted under the 2017 and 2022 Manager Equity Plans, within the Manager Equity Plan column.
Schedule of Vesting Schedule
EquityManager
PlanEquity PlanTotal
2026 842,712 883,336 1,726,048
2027 1,172,614 450,000 1,622,614
2028 2,150,455  2,150,455
Total 4,165,781 1,333,336 5,499,117
v3.25.4
Earnings per Share (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of Reconciliation of Net Income and Number of Shares Used in Computation of Earnings Per Share
The following table provides a reconciliation of net income and the number of shares of common stock used in the computation of basic EPS and diluted EPS (amounts in thousands, except per share amounts):
For the Year Ended December 31,
20252024
2023
Basic Earnings
Income attributable to STWD common stockholders$411,544 $359,933 $339,213 
Less: Income attributable to participating shares not already deducted as non-controlling interests(9,188)(7,201)(6,412)
Basic earnings$402,356 $352,732 $332,801 
Diluted Earnings
Income attributable to STWD common stockholders$411,544 $359,933 $339,213 
Less: Income attributable to participating shares not already deducted as non-controlling interests(9,188)(7,201)(6,412)
Diluted earnings$402,356 $352,732 $332,801 
Number of Shares:
Basic — Average shares outstanding349,687 319,921 309,771 
Effect of dilutive securities — Contingently issuable shares95 331 450 
Effect of dilutive securities — Unvested non-participating shares209 317 286 
Diluted — Average shares outstanding349,991 320,569 310,507 
Earnings Per Share Attributable to STWD Common Stockholders:
Basic$1.15 $1.10 $1.07 
Diluted$1.15 $1.10 $1.07 
v3.25.4
Accumulated Other Comprehensive Income (Tables)
12 Months Ended
Dec. 31, 2025
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]  
Schedule of Changes in AOCI by Component
The changes in AOCI by component are as follows (amounts in thousands):
Cumulative
Unrealized Gain
(Loss) on
Available-for-
Sale Securities
Balance at January 1, 2023
$20,955 
OCI before reclassifications(5,648)
Amounts reclassified from AOCI 45 
Net period OCI (5,603)
Balance at December 31, 202315,352 
OCI before reclassifications(1,758)
Amounts reclassified from AOCI— 
Net period OCI(1,758)
Balance at December 31, 202413,594 
OCI before reclassifications(2,034)
Amounts reclassified from AOCI— 
Net period OCI(2,034)
Balance at December 31, 2025$11,560 
Schedule of Reclassifications out of AOCI
The reclassifications out of AOCI impacted the consolidated statements of operations for the years ended December 31, 2025, 2024 and 2023 as follows (amounts in thousands):

Amounts Reclassified from
AOCI during the YearAffected Line Item
Ended December 31,in the Statements
Details about AOCI Components
2025
 
2024
2023
  of Operations
Unrealized gain (loss) on available-for-sale securities:
Net realized loss on sale of investment
$$$(45)
Gain on sale of investments and other assets, net
Total reclassifications for the period$$$(45)
v3.25.4
Fair Value (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Schedule of Financial Assets and Liabilities Carried at Fair Value on a Recurring Basis
The following tables present our financial assets and liabilities carried at fair value on a recurring basis in the consolidated balance sheets by their level in the fair value hierarchy as of December 31, 2025 and 2024 (amounts in thousands):
December 31, 2025
TotalLevel ILevel IILevel III
Financial Assets:
Loans under fair value option$2,323,543 $— $— $2,323,543 
RMBS88,283 — — 88,283 
CMBS32,522 — 4,325 28,197 
Equity security628 628 — — 
Woodstar Fund investments1,727,499 — — 1,727,499 
Domestic servicing rights28,280 — — 28,280 
Derivative assets45,813 — 45,813 — 
VIE assets34,493,164 — — 34,493,164 
Total$38,739,732 $628 $50,138 $38,688,966 
Financial Liabilities:
Derivative liabilities$83,983 $— $83,983 $— 
VIE liabilities32,803,806 — 28,972,753 3,831,053 
Total$32,887,789 $— $29,056,736 $3,831,053 

December 31, 2024
TotalLevel ILevel IILevel III
Financial Assets:
Loans under fair value option$2,516,008 $— $— $2,516,008 
RMBS93,806 — — 93,806 
CMBS27,345 — — 27,345 
Equity security5,146 5,146 — — 
Woodstar Fund investments2,073,533 — — 2,073,533 
Domestic servicing rights22,390 — — 22,390 
Derivative assets175,520 — 175,520 — 
VIE assets38,937,576 — — 38,937,576 
Total$43,851,324 $5,146 $175,520 $43,670,658 
Financial Liabilities:
Derivative liabilities$94,890 $— $94,890 $— 
VIE liabilities37,288,545 — 31,774,393 5,514,152 
Total$37,383,435 $— $31,869,283 $5,514,152 
Schedule of Changes in Financial Assets and Liabilities Classified as Level III
The changes in financial assets and liabilities classified as Level III are as follows for the years ended December 31, 2025 and 2024 (amounts in thousands):
Loans at
Fair Value
RMBSCMBSWoodstar Fund InvestmentsDomestic
Servicing
Rights
VIE AssetsVIE
Liabilities
Total
January 1, 2024 balance
$2,645,637 $102,368 $18,600 $2,012,833 $19,384 $43,786,356 $(5,604,796)$42,980,382 
Total realized and unrealized gains (losses):
Included in earnings:
Change in fair value / gain on sale75,880 — 439 60,700 3,006 (6,765,427)511,836 (6,113,566)
Net accretion— 4,449 — — — — — 4,449 
Included in OCI— (1,758)— — — — — (1,758)
Purchases / Originations1,736,065 — — — — — — 1,736,065 
Sales(1,496,638)— — — — — — (1,496,638)
Issuances— — — — — — (12,923)(12,923)
Cash repayments / receipts(210,884)(11,253)(186)— — — (13,109)(235,432)
Transfers into Level III— — 7,908 — — — (2,021,589)(2,013,681)
Transfers out of Level III(234,052)— — — — — 1,553,614 1,319,562 
Consolidation of VIEs— — — — — 2,808,141 — 2,808,141 
Deconsolidation of VIEs— — 584 — — (891,494)72,815 (818,095)
December 31, 2024 balance2,516,008 93,806 27,345 2,073,533 22,390 38,937,576 (5,514,152)38,156,506 
Total realized and unrealized gains (losses):
Included in earnings:
Change in fair value / gain on sale184,440 — 1,724 (346,034)5,890 (6,660,301)476,902 (6,337,379)
Net accretion— 4,582 — — — — — 4,582 
Included in OCI— (2,034)— — — — — (2,034)
Purchases / Originations1,147,227 — — — — — — 1,147,227 
Sales(1,198,805)— — — — — — (1,198,805)
Cash repayments / receipts(224,490)(8,071)(872)— — — (91,199)(324,632)
Transfers into Level III— — — — — — (109,804)(109,804)
Transfers out of Level III(100,837)— — — — — 1,407,162 1,306,325 
Consolidation of VIEs— — — — — 2,278,350 — 2,278,350 
Deconsolidation of VIEs— — — — — (62,461)38 (62,423)
December 31, 2025 balance$2,323,543 $88,283 $28,197 $1,727,499 $28,280 $34,493,164 $(3,831,053)$34,857,913 
Amount of unrealized gains (losses) attributable to assets still held at December 31, 2025:
Included in earnings$105,013 $4,582 $1,781 $(346,034)$5,890 $(6,660,301)$476,902 $(6,412,167)
Included in OCI— (2,034)— — — — — (2,034)
Amount of unrealized (losses) gains attributable to assets still held at December 31, 2024:
Included in earnings$(9,645)$4,449 $783 $60,700 $3,006 $(6,765,427)$511,836 $(6,194,298)
Included in OCI— (1,758)— — — — — (1,758)
Schedule of Fair Value of Financial Instruments not Carried at Fair Value
The following table presents the fair values of our financial instruments not carried at fair value on the consolidated balance sheets (amounts in thousands):
December 31, 2025December 31, 2024
Carrying
Value
Fair
Value
Carrying
Value
Fair
Value
Financial assets not carried at fair value:
Loans$18,862,712 $18,996,541 $15,437,013 $15,546,013 
HTM debt securities179,567 146,442 406,961 382,394 
Financial liabilities not carried at fair value:
Secured financing agreements
$12,678,948 $12,785,314 $11,151,557 $11,215,974 
Securitized financing
5,131,453 5,154,262 3,196,426 3,190,559 
Unsecured senior notes4,283,836 4,438,777 2,994,682 3,017,102 
Schedule of Quantitative Information for Level 3 Measurements for Assets and Liabilities Measured at Fair Value on Recurring Basis
The following is quantitative information about significant unobservable inputs in our Level III measurements for those assets and liabilities measured at fair value on a recurring basis (dollars in thousands):
Carrying Value at
December 31, 2025
Valuation
Technique
Unobservable
Input
Range (Weighted Average) as of (1)
December 31, 2025December 31, 2024
Loans under fair value option$2,323,543 Discounted cash flow, market pricingCoupon (d)
2.8% - 10.8% (4.5%)
2.8% - 10.5% (4.6%)
Remaining contractual term (d)
2.3 - 36.5 years (25.5 years)
3.3 - 37.5 years (25.9 years)
FICO score (a)
585 - 829 (750)
585 - 829 (750)
LTV (b)
1% - 100% (63%)
4% - 93% (64%)
Purchase price (d)
80.0% - 106.8% (101.3%)
80.0% - 106.8% (101.3%)
RMBS88,283 Discounted cash flowConstant prepayment rate (a)
2.2% - 11.0% (4.6%)
2.2% - 9.2% (4.5%)
Constant default rate (b)
0.7% - 7.5% (1.5%)
0.8% - 3.3% (1.6%)
Loss severity (b)
0% - 81% (10%)
0% - 62% (13%)
Delinquency rate (c)
7% - 24% (13%)
8% - 25% (13%)
Servicer advances (a)
31% - 70% (49%)
22% - 78% (51%)
CMBS28,197 Discounted cash flowYield (b)
0% - 63.9% (10.7%)
0% - 58.5% (12.6%)
Duration (c)
0 - 6.7 years (1.3 years)
0 - 6.7 years (2.2 years)
Woodstar Fund investments1,727,499 Discounted cash flowDiscount rate - properties (b)
7.0% - 7.8% (7.5%)
6.5% - 7.3% (7.0%)
Discount rate - debt (a)
3.2% - 5.6% (4.9%)
3.0% - 6.4% (4.7%)
Terminal capitalization rate (b)
5.0% - 5.8% (5.5%)
4.8% - 5.5% (5.2%)
Implied capitalization rate (b)
4.99% (4.99%)
4.43% (4.43%)
Domestic servicing rights28,280 Discounted cash flowDebt yield (a)
9.00% (9.00%)
8.50% (8.50%)
Discount rate (b)
15% (15%)
15% (15%)
VIE assets34,493,164 Discounted cash flowYield (b)
0% - 420.1% (22.1%)
0% - 753.1% (26.4%)
Duration (c)
0 - 8.0 years (3.3 years)
0 - 9.0 years (2.6 years)
VIE liabilities3,831,053 Discounted cash flowYield (b)
0% - 420.1% (12.1%)
0% - 753.1% (17.1%)
Duration (c)
0 - 8.0 years (2.9 years)
0 - 9.0 years (2.0 years)
______________________________________________________________________________________________________________________
(1)Unobservable inputs were weighted by the relative carrying value of the instruments as of December 31, 2025 and 2024.
Information about Uncertainty of Fair Value Measurements
(a)Significant increase (decrease) in the unobservable input in isolation would result in a significantly higher (lower) fair value measurement.
(b)Significant increase (decrease) in the unobservable input in isolation would result in a significantly lower (higher) fair value measurement.
(c)Significant increase (decrease) in the unobservable input in isolation would result in either a significantly lower or higher (higher or lower) fair value measurement depending on the structural features of the security in question.
(d)This unobservable input is not subject to variability as of the respective reporting dates.
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Income Tax (Benefit) Provision
Our income tax provision (benefit) consisted of the following for the years ended December 31, 2025, 2024 and 2023 (in thousands):
For the Year Ended December 31,
2025
2024
2023
Current
Federal$4,459$2,635$554
State7281,065 (31)
Total current5,1873,700 523
Deferred
Federal23,004 16,88398 
State8,528 4,849 (1,303)
Total deferred31,532 21,732 (1,205)
Total income tax provision (benefit)
$36,719 $25,432 $(682)
Schedule of Income Taxes Paid
Income taxes paid consisted of the following for the years ended December 31, 2025, 2024 and 2023 (in thousands):
For the Year Ended December 31,
2025
2024
2023
Federal$338$2,639$1,293
State (1)
3581,371 377
Total income taxes paid
$696 $4,010 $1,670 
______________________________________________________________________________________________________________________
(1)Income taxes paid by jurisdiction which exceeded 5% of the total income taxes paid are immaterial.
Schedule of Temporary Differences on Deferred Tax Assets The following table presents the tax effects of temporary differences on net deferred tax assets which are classified in our consolidated balance sheets within other assets at December 31, 2025 and December 31, 2024 (in thousands):
December 31,
2025
2024
Deferred tax assets/(liabilities), net
Reserves and accruals$4,624 $4,887 
Domestic intangible assets(38,756)(29,962)
Investments in unconsolidated entities(4,315)(2,289)
Net operating loss and interest expense carryforwards
43,990 64,411
Other U.S. temporary differences(20)8
Net deferred tax assets
$5,523$37,055 
Schedule of Income Tax Rate Reconciliation
The following table is a reconciliation of our U.S. federal income tax provision (benefit) determined using our statutory federal tax rate to our reported income tax provision (benefit) for the years ended December 31, 2025, 2024 and 2023 (dollars in thousands):
For the Year Ended December 31,
20252024
2023
Federal statutory tax rate$100,761 21.0 %$85,262 21.0 %$87,670 21.0 %
REIT and other non-taxable income(71,436)(14.9)%(64,567)(15.9)%(88,281)(21.2)%
State and local income taxes, net of federal effect (1)
7,312 1.6 %5,372 1.3 %(159)— %
Other82 — %(635)(0.2)%88 — %
Effective tax rate$36,719 7.7 %$25,432 6.2 %$(682)(0.2)%
______________________________________________________________________________________________________________________
(1)State and local income taxes in Florida and New York made up the majority (greater than 50%) of the tax effect in this category during the year ended December 31, 2025.
v3.25.4
Commitments and Contingencies (Tables)
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Lease Cost Our lease costs and related sublease income, which is recognized on certain of the ground leases, were as follows (in thousands):
For the Year Ended December 31,
2025
2024
2023
Operating lease costs$7,796 $6,566 $6,864 
Finance lease costs:
Amortization of right-of-use asset
160 — — 
Interest on lease liability
431 — — 
Short-term lease costs146 134 75 
Sublease income
(1,009)— $— 
Total lease cost$7,524 $6,700 $6,939 

Information concerning our operating and finance lease liabilities, which are classified within accounts payable, accrued expenses and other liabilities in our consolidated balance sheets as of December 31, 2025 and 2024, is as follows (dollars in thousands):

Cash Paid for Amounts Included in the Measurement of Lease Liabilities for the Year Ended December 31,
2025
2024
Operating leases
$5,284$5,074
Finance lease
313

Weighted-Average Remaining Lease Term (1)
 as of December 31,
Weighted-Average Discount Rate as of December 31,
2025
2024
2025
2024
Operating leases
22.5 years11.0 years8.1%9.0%
Finance lease
37.9 yearsN/A6.4%N/A
______________________________________________________________________________________________________________________
(1)Includes renewal option periods considered reasonably certain to be exercised.
Schedule of Future Maturity of Operating Leases
Future maturity of lease liabilities:
Operating Leases
Finance Lease
2026$5,857 $750 
20276,126 750 
20286,165 763 
20296,282 825 
20305,708 825 
Thereafter93,224 37,347 
Total$123,362 $41,260 
Less interest component(68,350)(27,262)
Lease liabilities (classified within accounts payable, accrued expenses and other liabilities)
$55,012 $13,998 
Memo: Right-of-use assets (classified within other assets)
$54,287 $13,719 
Schedule of Future Maturity of Finance Leases
Future maturity of lease liabilities:
Operating Leases
Finance Lease
2026$5,857 $750 
20276,126 750 
20286,165 763 
20296,282 825 
20305,708 825 
Thereafter93,224 37,347 
Total$123,362 $41,260 
Less interest component(68,350)(27,262)
Lease liabilities (classified within accounts payable, accrued expenses and other liabilities)
$55,012 $13,998 
Memo: Right-of-use assets (classified within other assets)
$54,287 $13,719 
v3.25.4
Segment and Geographic Data (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Results of Operations by Business Segment
The table below presents our results of operations for the year ended December 31, 2025 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Revenues:
Interest income from loans$1,231,288 $272,282 $289 $14,650 $— $1,518,509 $— $1,518,509 
Interest income from investment securities78,961 649 — 97,824 — 177,434 (142,973)34,461 
Servicing fees369 — — 106,533 — 106,902 (20,359)86,543 
Rental income27,266 — 135,255 19,919 — 182,440 — 182,440 
Other revenues9,854 3,855 1,472 5,387 1,768 22,336 — 22,336 
Total revenues1,347,738 276,786 137,016 244,313 1,768 2,007,621 (163,332)1,844,289 
Costs and expenses:
Management fees701 — — — 136,564 137,265 — 137,265 
Interest expense682,813 155,212 71,400 29,341 339,031 1,277,797 (810)1,276,987 
General and administrative59,545 20,979 17,323 93,152 17,810 208,809 — 208,809 
Costs of rental operations21,017 — 26,225 13,559 — 60,801 — 60,801 
Depreciation and amortization11,779 39 59,479 6,679 1,005 78,981 — 78,981 
Credit loss provision, net15,851 3,519 — — — 19,370 — 19,370 
Other expense103 4,104 (61)203 — 4,349 — 4,349 
Total costs and expenses791,809 183,853 174,366 142,934 494,410 1,787,372 (810)1,786,562 
Other income (loss):
Change in net assets related to consolidated VIEs— — — — — — 154,758 154,758 
Change in fair value of servicing rights— — — 7,398 — 7,398 (1,508)5,890 
Change in fair value of investment securities, net8,422 — — (16,803)— (8,381)10,568 2,187 
Change in fair value of mortgage loans, net122,117 — — 62,323 — 184,440 — 184,440 
Income from affordable housing fund investments— — 46,953 — — 46,953 — 46,953 
Earnings from unconsolidated entities
2,708 3,892 — 9,249 — 15,849 (1,296)14,553 
Gain (loss) on sale of investments and other assets, net
32,875 — (22)10,060 — 42,913 — 42,913 
(Loss) gain on derivative financial instruments, net
(155,014)38 (4,196)(1,385)33,289 (127,268)— (127,268)
Foreign currency gain (loss), net
112,778 364 (198)— — 112,944 — 112,944 
Gain (loss) on extinguishment of debt, net
20,447 (2,676)— (90)— 17,681 — 17,681 
Other (loss) income, net(32,589)— (2,805)2,428 — (32,966)— (32,966)
Total other income
111,744 1,618 39,732 73,180 33,289 259,563 162,522 422,085 
Income (loss) before income taxes667,673 94,551 2,382 174,559 (459,353)479,812  479,812 
Income tax provision
(12,297)(110)(1,844)(22,468)— (36,719)— (36,719)
Net income (loss)655,376 94,441 538 152,091 (459,353)443,093  443,093 
Net income attributable to non-controlling interests
(15)— (25,488)(6,046)— (31,549)— (31,549)
Net income (loss) attributable to Starwood Property Trust, Inc.
$655,361 $94,441 $(24,950)$146,045 $(459,353)$411,544 $ $411,544 
The table below presents our results of operations for the year ended December 31, 2024 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Revenues:
Interest income from loans$1,424,188 $255,645 $— $18,234 $— $1,698,067 $— $1,698,067 
Interest income from investment securities116,808 506 — 93,641 — 210,955 (144,150)66,805 
Servicing fees425 — — 72,579 — 73,004 (17,805)55,199 
Rental income18,325 — 69,210 20,463 — 107,998 — 107,998 
Other revenues6,804 4,842 772 3,842 2,514 18,774 — 18,774 
Total revenues1,566,550 260,993 69,982 208,759 2,514 2,108,798 (161,955)1,946,843 
Costs and expenses:
Management fees756 — — — 144,421 145,177 — 145,177 
Interest expense845,082 151,120 44,972 36,870 271,483 1,349,527 (834)1,348,693 
General and administrative60,163 19,980 4,428 99,499 15,166 199,236 — 199,236 
Costs of rental operations13,163 — 23,483 11,591 — 48,237 — 48,237 
Depreciation and amortization9,653 56 23,535 7,057 1,005 41,306 — 41,306 
Credit loss provision, net
194,260 3,140 — — — 197,400 — 197,400 
Other expense785 516 35 687 — 2,023 — 2,023 
Total costs and expenses1,123,862 174,812 96,453 155,704 432,075 1,982,906 (834)1,982,072 
Other income (loss):
Change in net assets related to consolidated VIEs— — — — — — 75,706 75,706 
Change in fair value of servicing rights— — — 887 — 887 2,119 3,006 
Change in fair value of investment securities, net76 — — (83,748)— (83,672)84,686 1,014 
Change in fair value of mortgage loans, net3,597 — — 72,283 — 75,880 — 75,880 
Income from affordable housing fund investments— — 102,141 — — 102,141 — 102,141 
Earnings (loss) from unconsolidated entities
11,599 1,414 — 1,473 — 14,486 (1,390)13,096 
Gain on sale of investments and other assets, net
305 — 92,003 8,402 — 100,710 — 100,710 
Gain (loss) on derivative financial instruments, net
196,349 152 1,492 3,454 (43,513)157,934 — 157,934 
Foreign currency (loss) gain, net
(73,830)(187)89 — — (73,928)— (73,928)
Gain (loss) on extinguishment of debt
173 (1,466)(2,254)(100)(293)(3,940)— (3,940)
Other (loss) income, net(10,013)531 (949)50 — (10,381)— (10,381)
Total other income (loss)128,256 444 192,522 2,701 (43,806)280,117 161,121 441,238 
Income (loss) before income taxes570,944 86,625 166,051 55,756 (473,367)406,009  406,009 
Income tax (provision) benefit
(9,116)259 — (16,575)— (25,432)— (25,432)
Net income (loss)561,828 86,884 166,051 39,181 (473,367)380,577  380,577 
Net (income) loss attributable to non-controlling interests
(14)— (38,201)17,571 — (20,644)— (20,644)
Net income (loss) attributable to Starwood Property Trust, Inc.
$561,814 $86,884 $127,850 $56,752 $(473,367)$359,933 $ $359,933 
The table below presents our results of operations for the year ended December 31, 2023 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Revenues:
Interest income from loans$1,557,631 $236,884 $— $9,589 $— $1,804,104 $— $1,804,104 
Interest income from investment securities135,130 1,805 — 92,147 — 229,082 (152,558)76,524 
Servicing fees553 — — 44,895 — 45,448 (12,327)33,121 
Rental income8,369 — 93,459 25,838 — 127,666 — 127,666 
Other revenues2,527 1,296 713 2,335 1,622 8,493 — 8,493 
Total revenues1,704,210 239,985 94,172 174,804 1,622 2,214,793 (164,885)2,049,908 
Costs and expenses:
Management fees496 — — — 141,047 141,543 — 141,543 
Interest expense971,028 141,016 54,522 34,611 235,776 1,436,953 (846)1,436,107 
General and administrative55,782 15,569 4,155 87,619 17,087 180,212 — 180,212 
Costs of rental operations8,777 — 22,806 13,259 — 44,842 — 44,842 
Depreciation and amortization7,206 103 31,960 9,788 84 49,141 — 49,141 
Credit loss provision, net
225,720 18,008 — — — 243,728 — 243,728 
Other expense2,858 17 18 (148)— 2,745 — 2,745 
Total costs and expenses1,271,867 174,713 113,461 145,129 393,994 2,099,164 (846)2,098,318 
Other income (loss):
Change in net assets related to consolidated VIEs— — — — — — 181,688 181,688 
Change in fair value of servicing rights— — — 401 — 401 1,193 1,594 
Change in fair value of investment securities, net69,259 — — (51,889)— 17,370 (16,603)767 
Change in fair value of mortgage loans, net25,874 — — 36,828 — 62,702 — 62,702 
Income from affordable housing fund investments— — 291,244 — — 291,244 — 291,244 
Earnings (loss) from unconsolidated entities
4,410 5,702 — 8,849 — 18,961 (2,239)16,722 
(Loss) gain on sale of investments and other assets, net
(112)— — 25,841 — 25,729 — 25,729 
(Loss) gain on derivative financial instruments, net
(25,206)123 2,111 (4,348)(11,285)(38,605)— (38,605)
Foreign currency gain (loss), net
60,644 201 (11)— — 60,834 — 60,834 
Loss on extinguishment of debt(804)— — (434)— (1,238)— (1,238)
Other (loss) income, net(135,576)— (5)29 — (135,552)— (135,552)
Total other income (loss)(1,511)6,026 293,339 15,277 (11,285)301,846 164,039 465,885 
Income (loss) before income taxes430,832 71,298 274,050 44,952 (403,657)417,475  417,475 
Income tax benefit (provision)
990 590 — (898)— 682 — 682 
Net income (loss)431,822 71,888 274,050 44,054 (403,657)418,157  418,157 
Net income attributable to non-controlling interests
(14)— (77,156)(1,774)— (78,944)— (78,944)
Net income (loss) attributable to Starwood Property Trust, Inc.
$431,808 $71,888 $196,894 $42,280 $(403,657)$339,213 $ $339,213 
Schedule of Consolidated Balance Sheet by Business Segment
The table below presents our consolidated balance sheet as of December 31, 2025 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Assets:
Cash and cash equivalents$74,534 $198,031 $70,900 $25,149 $130,866 $499,480 $— $499,480 
Restricted cash123,215 33,794 3,236 454 14,468 175,167 — 175,167 
Loans held-for-investment, net16,038,333 2,824,379 — — — 18,862,712 — 18,862,712 
Loans held-for-sale2,278,067 — — 45,476 — 2,323,543 — 2,323,543 
Investment securities641,893 31,273 — 1,284,863 — 1,958,029 (1,657,029)301,000 
Properties, net732,714 — 2,674,276 41,662 — 3,448,652 — 3,448,652 
Investments of consolidated affordable housing fund— — 1,727,499 — — 1,727,499 — 1,727,499 
Investments in unconsolidated entities8,514 57,997 — 33,203 — 99,714 (14,962)84,752 
Goodwill— 119,409 — 140,437 — 259,846 — 259,846 
Intangible assets, net
2,817 — 401,268 69,227 — 473,312 (37,253)436,059 
Derivative assets27,157 — — 201 18,455 45,813 — 45,813 
Accrued interest receivable157,116 4,424 442 562 135 162,679 — 162,679 
Other assets193,525 4,623 107,468 5,454 51,921 362,991 — 362,991 
VIE assets, at fair value— — — — — — 34,493,164 34,493,164 
Total Assets$20,277,885 $3,273,930 $4,985,089 $1,646,688 $215,845 $30,399,437 $32,783,920 $63,183,357 
Liabilities and Equity
Liabilities:
Accounts payable, accrued expenses and other liabilities$165,317 $32,732 $113,707 $60,423 $127,571 $499,750 $— $499,750 
Related-party payable— — — — 31,662 31,662 — 31,662 
Dividends payable— — — — 180,413 180,413 — 180,413 
Derivative liabilities72,351 — — — 11,632 83,983 — 83,983 
Secured financing agreements, net8,637,246 719,942 596,906 517,897 2,226,843 12,698,834 (19,886)12,678,948 
Securitized financing, net
2,224,239 1,645,536 1,261,678 — — 5,131,453 — 5,131,453 
Unsecured senior notes, net— — — — 4,283,836 4,283,836 — 4,283,836 
VIE liabilities, at fair value— — — — — — 32,803,806 32,803,806 
Total Liabilities11,099,153 2,398,210 1,972,291 578,320 6,861,957 22,909,931 32,783,920 55,693,851 
Temporary Equity: Redeemable non-controlling interests
— — 364,118 — — 364,118 — 364,118 
Permanent Equity:
Starwood Property Trust, Inc. Stockholders’ Equity:
Common stock— — — — 3,780 3,780 — 3,780 
Additional paid-in capital2,434,975 521,717 365,416 (814,760)4,449,868 6,957,216 — 6,957,216 
Treasury stock— — — — (138,022)(138,022)— (138,022)
Retained earnings (accumulated deficit)6,732,082 354,003 2,077,439 1,759,196 (10,961,738)(39,018)— (39,018)
Accumulated other comprehensive income11,560 — — — — 11,560 — 11,560 
Total Starwood Property Trust, Inc. Stockholders’ Equity9,178,617 875,720 2,442,855 944,436 (6,646,112)6,795,516 — 6,795,516 
Non-controlling interests in consolidated subsidiaries115 — 205,825 123,932 — 329,872 — 329,872 
Total Permanent Equity9,178,732 875,720 2,648,680 1,068,368 (6,646,112)7,125,388  7,125,388 
Total Liabilities and Equity$20,277,885 $3,273,930 $4,985,089 $1,646,688 $215,845 $30,399,437 $32,783,920 $63,183,357 
The table below presents our consolidated balance sheet as of December 31, 2024 by business segment (amounts in thousands):
Commercial and
Residential
Lending
Segment
Infrastructure
Lending
Segment
Property
Segment
Investing
and Servicing
Segment
CorporateSubtotalSecuritization
VIEs
Total
Assets:
Cash and cash equivalents$19,743 $122,134 $24,717 $11,946 $199,291 $377,831 $— $377,831 
Restricted cash147,502 21,986 1,133 5,543 — 176,164 — 176,164 
Loans held-for-investment, net12,895,064 2,541,949 — — — 15,437,013 — 15,437,013 
Loans held-for-sale2,394,624 — — 121,384 — 2,516,008 — 2,516,008 
Investment securities909,762 17,273 — 1,225,024 — 2,152,059 (1,618,801)533,258 
Properties, net650,966 — 657,246 65,466 — 1,373,678 — 1,373,678 
Investments of consolidated affordable housing fund— — 2,073,533 — — 2,073,533 — 2,073,533 
Investments in unconsolidated entities26,441 54,105 — 33,640 — 114,186 (14,816)99,370 
Goodwill— 119,409 — 140,437 — 259,846 — 259,846 
Intangible assets, net
10,637 — 22,101 63,711 — 96,449 (35,745)60,704 
Derivative assets174,507 — 115 898 — 175,520 — 175,520 
Accrued interest receivable150,474 13,961 — 684 2,648 167,767 — 167,767 
Other assets206,103 8,190 52,243 8,700 92,993 368,229 — 368,229 
VIE assets, at fair value— — — — — — 38,937,576 38,937,576 
Total Assets$17,585,823 $2,899,007 $2,831,088 $1,677,433 $294,932 $25,288,283 $37,268,214 $62,556,497 
Liabilities and Equity
Liabilities:
Accounts payable, accrued expenses and other liabilities$185,303 $30,157 $13,232 $57,624 $148,268 $434,584 $— $434,584 
Related-party payable— — — — 38,958 38,958 — 38,958 
Dividends payable— — — — 163,383 163,383 — 163,383 
Derivative liabilities67,452 — — — 27,438 94,890 — 94,890 
Secured financing agreements, net7,912,536 760,299 479,732 591,094 1,428,227 11,171,888 (20,331)11,151,557 
Securitized financing, net
1,966,865 1,229,561 — — — 3,196,426 — 3,196,426 
Unsecured senior notes, net— — — — 2,994,682 2,994,682 — 2,994,682 
VIE liabilities, at fair value— — — — — — 37,288,545 37,288,545 
Total Liabilities10,132,156 2,020,017 492,964 648,718 4,800,956 18,094,811 37,268,214 55,363,025 
Temporary Equity: Redeemable non-controlling interests
— — 426,695 — — 426,695 — 426,695 
Permanent Equity:
Starwood Property Trust, Inc. Stockholders’ Equity:
Common stock— — — — 3,449 3,449 — 3,449 
Additional paid-in capital1,363,238 619,428 (398,205)(706,746)5,445,048 6,322,763 — 6,322,763 
Treasury stock— — — — (138,022)(138,022)— (138,022)
Retained earnings (accumulated deficit)6,076,720 259,562 2,102,389 1,613,151 (9,816,499)235,323 — 235,323 
Accumulated other comprehensive income
13,594 — — — — 13,594 — 13,594 
Total Starwood Property Trust, Inc. Stockholders’ Equity7,453,552 878,990 1,704,184 906,405 (4,506,024)6,437,107 — 6,437,107 
Non-controlling interests in consolidated subsidiaries115 — 207,245 122,310 — 329,670 — 329,670 
Total Permanent Equity7,453,667 878,990 1,911,429 1,028,715 (4,506,024)6,766,777  6,766,777 
Total Liabilities and Equity$17,585,823 $2,899,007 $2,831,088 $1,677,433 $294,932 $25,288,283 $37,268,214 $62,556,497 
Schedule of Additions to Long-lived Assets By Business Segment
The table below presents our additions to long-lived assets by business segment (in thousands) (1):
For the Year Ended December 31,
202520242023
Property Segment
$2,451,803 $125,406 $12,900 
Commercial and Residential Lending Segment
210,517 243,394 111,985 
Investing and Servicing Segment
4,874 20,384 2,127 
Total additions to long-lived assets
$2,667,194 $389,184 $127,012 
_____________________________________________________________________________________________________________________
(1)Includes cash and non-cash acquisitions of properties and related lease intangibles (including through loan foreclosure), as discussed in Notes 3, 5 and 7, and property capital improvements.
v3.25.4
Business and Organization (Details)
12 Months Ended
Dec. 31, 2025
segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Number of reportable business segments 4
Minimum annual REIT taxable income distributable to stockholders (as a percent) 90.00%
v3.25.4
Summary of Significant Accounting Policies (Details) - USD ($)
12 Months Ended
Nov. 06, 2021
Nov. 05, 2021
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]          
REO assets as a percent of consolidated VIE assets     2.00%    
Loans as a percent of consolidated VIE assets     98.00%    
Permitted reinvestment under static investment in VIEs     $ 0    
Contributions from non-controlling interests     $ 7,450,000 $ 9,306,000 $ 2,724,000
Woodstar Fund          
New Accounting Pronouncements or Change in Accounting Principle [Line Items]          
Percentage of interest sold   20.60%      
Contributions from non-controlling interests $ 214,200,000 $ 216,000,000.0      
Fund term   8 years      
v3.25.4
Acquisitions and Divestitures (Details)
sqft in Millions
12 Months Ended
Jul. 23, 2025
USD ($)
agreement
state
industry
tenant
Feb. 29, 2024
USD ($)
property
Jul. 23, 2023
USD ($)
sqft
property
Dec. 31, 2025
USD ($)
sqft
Property
state
industry
property
tenant
agreement
Dec. 31, 2024
Dec. 31, 2024
USD ($)
Dec. 31, 2024
property
Dec. 31, 2024
residential_unit
Dec. 31, 2023
USD ($)
Dec. 31, 2023
property
Dec. 31, 2023
residential_unit
Business Combination [Line Items]                      
Gain (loss) on extinguishment of debt, net       $ 17,681,000   $ (3,940,000)     $ (1,238,000)    
Proceeds from sales of real estate       $ 100,940,000   216,825,000     73,569,000    
Master Lease Portfolio                      
Business Combination [Line Items]                      
Pretax income           3,300,000     11,700,000    
Woodstar I Portfolio | 264-Unit Multifamily Affordable Housing Community                      
Business Combination [Line Items]                      
Number of properties sold | Property       1              
Proceeds from sale of operating properties       $ 56,400,000              
Various                      
Business Combination [Line Items]                      
Gross proceeds from equity investments       70,000,000.0              
Gain on equity method investment       51,400,000              
Property Segment | Master Lease Portfolio                      
Business Combination [Line Items]                      
Proceeds from sale of operating properties   $ 387,100,000                  
Gain (loss) on extinguishment of debt, net       $ (1,200,000)   (1,200,000)          
Number of retail properties sold | property   16                  
Mortgage debt   $ 194,900,000                  
Proceeds from sales of real estate   $ 188,000,000.0                  
Gain on sale of investments           92,000,000.0          
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]         (Loss) gain on sale of investments and other assets, net            
Property Segment | Woodstar I Portfolio                      
Business Combination [Line Items]                      
Number of properties in portfolio investment | Property       59              
Property Segment | Woodstar I Portfolio | 264-Unit Multifamily Affordable Housing Community                      
Business Combination [Line Items]                      
Number of properties | Property       264              
Number of properties sold | Property       1              
Proceeds from sale of operating properties       $ 56,400,000              
Investing and Servicing Segment                      
Business Combination [Line Items]                      
Purchase price           7,700,000          
Investing and Servicing Segment | Operating Properties                      
Business Combination [Line Items]                      
Number of properties sold | property       2           4  
Proceeds from sale of operating properties       $ 36,300,000   18,200,000     63,700,000    
Gain on sales of real estate       10,100,000   8,300,000     25,600,000    
Gain on sale of property attributable to noncontrolling interest           2,500,000          
Deconsolidation of subsidiary                 10,200,000    
Commercial and Residential Lending Segment | Office Building                      
Business Combination [Line Items]                      
Proceeds from sale of operating properties       60,000,000.0              
Impairment of property                 30,100,000    
Gain on sales of real estate       4,100,000              
Gain (loss) on extinguishment of debt, net       23,500,000              
Excess carrying value over sale of real estate       19,400,000              
Commercial and Residential Lending Segment | Residential Units                      
Business Combination [Line Items]                      
Proceeds from sale of operating properties       $ 5,400,000   $ 12,100,000     12,100,000    
Gain on sales of real estate                 $ 0    
Number of residential units sold             3 3   4 4
Fundamental Income Properties, LLC | Property Segment                      
Business Combination [Line Items]                      
Total purchase price     $ 2,200,000,000                
Indebtedness assumed     $ 1,300,000,000                
Number of properties     468 492              
Portfolio spanning (in sqft) | sqft     12.3 14.3              
Number of states | state 44     44              
Number of industries | industry 59     65              
Number of tenants | tenant 90     106              
Number of individuals | agreement 103     120              
Weighted average lease base term 17 years 1 month 6 days     17 years 3 months 18 days              
Properties acquired $ 1,800,000,000                    
Unfavorable lease liabilities acquired (32,900,000)                    
Fundamental Income Properties, LLC | Property Segment | ABS Financing                      
Business Combination [Line Items]                      
Indebtedness assumed 878,300,000                    
Fundamental Income Properties, LLC | Property Segment | Borrowing Base Facility                      
Business Combination [Line Items]                      
Indebtedness assumed 400,600,000                    
Fundamental Income Properties, LLC | Property Segment | In-place Lease Intangible Assets                      
Business Combination [Line Items]                      
Intangible assets acquired 307,400,000                    
Fundamental Income Properties, LLC | Property Segment | Favorable Lease Intangible Assets                      
Business Combination [Line Items]                      
Intangible assets acquired $ 71,600,000                    
v3.25.4
Restricted Cash (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Cash and Cash Equivalents [Abstract]    
Cash collateral for derivative financial instruments $ 67,082 $ 79,974
Cash restricted by lenders 39,323 25,332
Funds held on behalf of borrowers and tenants 68,461 69,920
Other restricted cash 301 938
Restricted cash $ 175,167 $ 176,164
v3.25.4
Loans - Investments in Mortgages and Loans (Details)
$ in Thousands, € in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2025
EUR (€)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Investments in loans          
Carrying Value $ 21,627,097 $ 18,401,316      
Face Amount 21,922,738 18,771,668      
Credit loss allowances: (440,842) (448,295)      
Total net loans $ 21,186,255 $ 17,953,021   $ 20,219,886 $ 21,186,033
Residential, fair value option          
Investments in loans          
Weighted Average Life (in years) 25 years 9 months 18 days 26 years 9 months 18 days      
Commercial loans:          
Investments in loans          
Carrying Value $ 16,464,698        
Credit loss allowances: (426,365)        
Infrastructure loans:          
Investments in loans          
Carrying Value 2,838,856        
Credit loss allowances: (14,477)        
Loans held for investment          
Investments in loans          
Carrying Value 19,303,554 $ 15,885,308      
Face Amount 19,419,886 15,951,014      
Credit loss allowances: (440,842) (448,295)      
Loans held for investment | Commercial loans:          
Investments in loans          
Carrying Value 16,464,698 13,331,876      
Face Amount 16,529,513 13,356,747      
Credit loss allowances: (426,365) (436,812)      
Total net loans 16,038,333 12,895,064   15,078,589 16,048,507
Loans held for investment | Infrastructure loans:          
Investments in loans          
Carrying Value 2,838,856 2,553,432      
Face Amount $ 2,890,373 $ 2,594,267      
Weighted Average Life (in years) 5 years 1 month 6 days 4 years 4 months 24 days      
Credit loss allowances: $ (14,477) $ (11,483)      
Total net loans $ 2,824,379 $ 2,541,949   2,495,660 2,352,932
Loans held for investment | Weighted Average Coupon | Infrastructure loans:          
Investments in loans          
Weighted Average Coupon 7.40% 8.30%      
Loans held-for-sale          
Investments in loans          
Carrying Value $ 2,323,543 $ 2,516,008      
Face Amount 2,502,852 2,820,654      
Credit loss allowances: 0        
Total net loans 2,323,543 2,516,008   $ 2,645,637 $ 2,784,594
Loans held-for-sale | Residential, fair value option          
Investments in loans          
Carrying Value 2,278,067 2,394,624      
Face Amount 2,455,552 2,694,959      
Loans held-for-sale | Commercial, fair value option          
Investments in loans          
Carrying Value 45,476 121,384      
Face Amount $ 47,300 $ 125,695      
Weighted Average Life (in years) 8 years 6 months 7 years 3 months 18 days      
Loans held-for-sale | Weighted Average Coupon | Residential, fair value option          
Investments in loans          
Weighted Average Coupon 4.40% 4.50%      
Loans held-for-sale | Weighted Average Coupon | Commercial, fair value option          
Investments in loans          
Weighted Average Coupon 6.40% 7.00%      
First Mortgages | Loans held for investment          
Investments in loans          
Carrying Value $ 16,086,585 $ 12,931,333      
Face Amount $ 16,148,916 $ 12,955,038      
Weighted Average Life (in years) 2 years 8 months 12 days 2 years 4 months 24 days      
First Mortgages | Loans held for investment | Weighted Average Coupon          
Investments in loans          
Weighted Average Coupon 7.00% 7.90%      
Subordinated Mortgages | Loans held for investment          
Investments in loans          
Carrying Value $ 15,683 $ 31,247      
Face Amount $ 15,290 $ 31,000      
Weighted Average Life (in years) 1 month 6 days 1 year 4 months 24 days      
Subordinated Mortgages | Loans held for investment | Weighted Average Coupon          
Investments in loans          
Weighted Average Coupon 11.10% 14.30%      
Mezzanine Loans          
Investments in loans          
Total net loans $ 1,300,000 $ 900,000      
Mezzanine Loans | Commercial loans:          
Investments in loans          
Face Amount $ 30,100   € 25.6    
Weighted Average Coupon 15.00%        
Mezzanine Loans | Loans held for investment          
Investments in loans          
Carrying Value $ 311,175 323,041      
Face Amount $ 313,619 $ 324,021      
Weighted Average Life (in years) 2 years 9 months 18 days 1 year 8 months 12 days      
Mezzanine Loans | Loans held for investment | Weighted Average Coupon          
Investments in loans          
Weighted Average Coupon 10.80% 11.10%      
Other | Loans held for investment          
Investments in loans          
Carrying Value $ 51,255 $ 46,255      
Face Amount $ 51,688 $ 46,688      
Weighted Average Life (in years) 2 years 7 months 6 days 3 years 9 months 18 days      
Other | Loans held for investment | Weighted Average Coupon          
Investments in loans          
Weighted Average Coupon 9.10% 13.20%      
v3.25.4
Loans - Variable Rate Loans Held for Investment (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Variable rate loans held-for-investment  
Carrying Value $ 18,065,411
Weighted-average Spread Above Index 3.40%
Commercial loans  
Variable rate loans held-for-investment  
Carrying Value $ 15,226,555
Weighted-average Spread Above Index 3.40%
Infrastructure loans  
Variable rate loans held-for-investment  
Carrying Value $ 2,838,856
Weighted-average Spread Above Index 3.60%
v3.25.4
Loans - Risk Ratings by Class of Loan (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Investments in loans    
Total Amortized Cost Basis $ 21,627,097 $ 18,401,316
Credit Loss Allowance 440,842 448,295
Loans held-for-sale    
Investments in loans    
Total Amortized Cost Basis 2,323,543 $ 2,516,008
Credit Loss Allowance 0  
Commercial loans:    
Investments in loans    
2025 4,758,632  
2024 1,040,118  
2023 1,025,413  
2022 3,499,536  
2021 4,044,795  
Prior 2,096,204  
Total Amortized Cost Basis 16,464,698  
Credit Loss Allowance 426,365  
Commercial loans: | LTV less than 60%    
Investments in loans    
2025 1,451,764  
2024 313,145  
2023 366,195  
2022 778,968  
2021 372,722  
Prior 386,450  
Total Amortized Cost Basis 3,669,244  
Credit Loss Allowance 3,076  
Commercial loans: | LTV 60% - 70%    
Investments in loans    
2025 2,549,701  
2024 293,835  
2023 447,568  
2022 1,699,336  
2021 1,708,043  
Prior 332,383  
Total Amortized Cost Basis 7,030,866  
Credit Loss Allowance 21,581  
Commercial loans: | LTV > 70%    
Investments in loans    
2025 752,167  
2024 433,138  
2023 207,100  
2022 930,497  
2021 1,964,030  
Prior 1,335,917  
Total Amortized Cost Basis 5,622,849  
Credit Loss Allowance 349,446  
Commercial loans: | Credit deteriorated    
Investments in loans    
2025 0  
2024 0  
2023 0  
2022 90,735  
2021 0  
Prior 41,454  
Total Amortized Cost Basis 132,189  
Credit Loss Allowance 52,262  
Commercial loans: | Defeased and other    
Investments in loans    
2025 5,000  
2024 0  
2023 4,550  
2022 0  
2021 0  
Prior 0  
Total Amortized Cost Basis 9,550  
Credit Loss Allowance 0  
Infrastructure loans:    
Investments in loans    
2025 1,881,425  
2024 549,425  
2023 263,612  
2022 46,095  
2021 23,326  
Prior 74,973  
Total Amortized Cost Basis 2,838,856  
Credit Loss Allowance 14,477  
Infrastructure loans: | Power    
Investments in loans    
2025 1,150,766  
2024 314,051  
2023 108,363  
2022 46,095  
2021 23,326  
Prior 33,628  
Total Amortized Cost Basis 1,676,229  
Credit Loss Allowance 7,672  
Infrastructure loans: | Oil and gas    
Investments in loans    
2025 730,659  
2024 235,374  
2023 155,249  
2022 0  
2021 0  
Prior 41,345  
Total Amortized Cost Basis 1,162,627  
Credit Loss Allowance $ 6,805  
v3.25.4
Loans - Narrative (Details)
€ in Millions
1 Months Ended 12 Months Ended
Jun. 30, 2025
USD ($)
May 31, 2025
USD ($)
Feb. 28, 2025
USD ($)
May 31, 2023
USD ($)
Dec. 31, 2025
USD ($)
loan
Item
Dec. 31, 2024
USD ($)
Item
loan
Dec. 31, 2023
USD ($)
Item
Dec. 31, 2025
EUR (€)
loan
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value         $ 21,627,097,000 $ 18,401,316,000    
Loan foreclosure and equity control         196,543,000 351,131,000 $ 102,774,000  
Properties, net         3,448,652,000 1,373,678,000    
Unpaid principal balance         21,922,738,000 18,771,668,000    
Other Modifications                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Amortized cost basis of loans modified         $ 299,800,000 $ 784,900,000 0  
Number of loans modified | loan         4 12    
Number of loans modified further | loan           4    
Amortized cost basis of loans modified further         $ 303,000,000.0      
Non-Credit Deterioration                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value           $ 1,000,000,000.0    
Commercial loans:                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value         16,464,698,000      
Value of loans placed on nonaccrual         179,000,000.0      
Nonaccrual loans resolved         238,000,000.0      
Amortized cost basis of loans modified           $ 1,500,000,000 $ 337,600,000  
Percentage of commercial loans amortized cost basis           11.00% 200.00%  
Number of loans modified           9 3  
Commercial loans: | Office Assets                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Number of loans collateralized | Item           6    
Commercial loans: | Mixed-Use Assets                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Number of loans collateralized | Item           2    
Commercial loans: | Extended Maturity and Interest Rate Reduction                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value           $ 1,100,000,000    
Amortized cost basis of loans modified         $ 33,200,000      
Percentage of commercial loans amortized cost basis         0.20%     0.20%
Granted team extension period         50 months 21 months    
Extension option term         1 year      
Interest rate before modification         7.00%     7.00%
Number of loans modified | loan           7    
Unfunded commitments           $ 42,600,000    
Preferred equity commitment           31,500,000    
Preferred equity commitment, amount unfunded           $ 29,300,000    
Weighted average interest rate after modification           2.36%    
Number of loans with additional commitments | Item           4    
Commercial loans: | Extended Maturity                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value           $ 358,700,000    
Granted team extension period           30 months    
Number of loans modified | loan           2    
Unfunded commitments           $ 6,300,000    
Preferred equity commitment           30,000,000.0    
Preferred equity commitment, amount unfunded           21,800,000    
Commercial loans: | First Mortgage Loan | Extended Maturity                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value             $ 197,200,000  
Granted team extension period             19 months  
Preferred equity commitment             $ 25,100,000  
Preferred equity commitment, amount unfunded             $ 15,500,000  
Commercial loans: | First Mortgage Loan | Contractual Interest Rate Reduction                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Decrease in interest rate             0.50%  
Commercial loans: | First Mortgage Loan | Contractual Interest Rate Reduction | Office Campus                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value             $ 95,500,000  
Basis spread             6.00%  
Payments received from loan modifications             $ 2,500,000  
Commercial loans: | First Mortgage Loan | Contractual Interest Rate Reduction | Multifamily Property                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value             $ 44,900,000  
Commercial loans: | Mezzanine Loans                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Unpaid principal balance         $ 30,100,000     € 25.6
Interest rate         15.00%      
Amount advanced         $ 3,300,000      
Commercial loans: | Senior Loans | Chicago                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Loan foreclosure and equity control       $ 41,100,000        
Commercial loans: | First Mortgage and Mezzanine                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Number of loans restructured | loan         2      
Commercial loans: | First Mortgage and Mezzanine | Vacant Office                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value         $ 99,400,000      
Unfunded commitments         1,200,000      
Commercial loans: | First Mortgage and Mezzanine | School Units                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value         102,500,000      
Unfunded commitments         $ 53,500,000      
Commercial loans: | First Mortgage and Mezzanine | Extended Maturity                
Financing Receivable, Allowance for Credit Loss [Line Items]                
New lease occupancy percentage         100.00%      
Commercial loans: | First Mortgage and Mezzanine | Extended Maturity | Vacant Office                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Granted team extension period         13 months      
Commercial loans: | First Mortgage and Mezzanine | Extended Maturity | School Units                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Granted team extension period         3 years 7 months 6 days      
Extension option term         1 year      
Number of extension options | Item         2      
Commercial loans: | First Mortgage and Mezzanine | Other Modifications                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value           277,000,000.0    
Commercial loans: | First Mortgage and Mezzanine | Other Modifications | College Unit                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value           $ 152,300,000    
Mortgage loans term           27 years    
Commercial loans: | First Mortgage and Mezzanine | Other Modifications | Vacant Office                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value         $ 139,600,000 $ 124,700,000    
Unfunded commitments         $ 8,800,000      
Number of loans restructured | loan         2      
Commercial loans: | First Mortgage and Mezzanine | Massachusetts                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Specific credit loss allowance $ 17,200,000              
Loan foreclosure and equity control 55,700,000              
Properties, net $ 55,700,000              
Commercial loans: | First Mortgage and Mezzanine | Windermere, Florida                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Loan foreclosure and equity control   $ 83,900,000            
Properties, net   $ 83,900,000            
Commercial loans: | First Mortgage and Mezzanine | Georgia                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Loan foreclosure and equity control     $ 45,000,000.0          
Properties, net     $ 45,000,000.0          
Commercial loans: | Additional Mezzanine Loan | Extended Maturity                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value           98,200,000    
Unfunded commitments           76,600,000    
Commercial loans: | Junior Mezzanine Loan | Extended Maturity and Interest Rate Reduction                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value           18,200,000    
Unfunded commitments           $ 8,800,000    
Commercial loans: | Credit deteriorated                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Number of mortgage loans | loan         3     3
Carrying Value         $ 132,189,000      
Amortized cost basis         132,100,000      
Commercial loans: | Credit deteriorated | First Mortgage Loan | Phoenix                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value         90,700,000      
Specific credit loss allowance         19,700,000      
Commercial loans: | Credit deteriorated | Mezzanine Loans | Ireland                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value         36,500,000      
Specific credit loss allowance         27,600,000      
Commercial loans: | Credit deteriorated | Senior Loans | Chicago                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value         $ 4,900,000      
Commercial loans: | 90 days or greater past due | Non-Credit Deterioration                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Number of mortgage loans | loan         3     3
Carrying Value         $ 628,500,000      
Amortized cost basis not on nonaccrual         $ 269,000,000.0      
Commercial loans: | Not 90 days or greater past due | Non-Credit Deterioration                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Number of mortgage loans | loan         5     5
Carrying Value         $ 535,600,000      
Residential | 90 days or greater past due | Non-Credit Deterioration                
Financing Receivable, Allowance for Credit Loss [Line Items]                
Carrying Value         $ 72,600,000      
v3.25.4
Loans - Activity in Portfolio (Details)
$ in Thousands
1 Months Ended 12 Months Ended
Jun. 30, 2025
USD ($)
May 31, 2025
USD ($)
Feb. 28, 2025
USD ($)
Nov. 30, 2024
USD ($)
Oct. 31, 2024
USD ($)
Jun. 30, 2024
USD ($)
May 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
power_plant
May 31, 2023
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
power_plant
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   $ 448,295    
Credit loss (reversal) provision, net                   9,746 $ 165,489 $ 232,712
Credit loss allowance at the end of the period                   440,842 448,295  
Activity in loan portfolio                        
Balance at the beginning of the period                   17,953,021 20,219,886 21,186,033
Acquisitions/originations/additional funding                   8,934,637 4,781,916 3,474,242
Capitalized interest                   110,063 95,093 125,747
Basis of loans sold                   (1,515,569) (1,814,929) (866,104)
Loan maturities/principal repayments                   (4,724,079) (4,762,055) (3,647,171)
Discount accretion/premium amortization                   62,351 63,775 67,112
Changes in fair value                   184,440 75,880 62,702
Foreign currency translation gain, net                   387,680 (189,925) 153,472
Credit loss provision, net                   (9,746) (165,489) (232,712)
Loan foreclosures                   (196,543) (351,131) (102,774)
Transfer to/from other asset/liability classifications or between segments                     0 (661)
Balance at the end of the period               $ 20,219,886   21,186,255 17,953,021 20,219,886
Loan foreclosure and equity control                   196,543 351,131 $ 102,774
Chicago                        
Activity in loan portfolio                        
Number of natural gas power plants | power_plant               2       2
Funded Commitments                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   448,295 309,039 $ 99,413
Credit loss (reversal) provision, net                   9,746 163,943 232,712
Charge-offs                   (17,225) (24,687) (23,086)
Foreign currency                   26    
Credit loss allowance at the end of the period               $ 309,039   440,842 448,295 309,039
Charge-offs                   17,225 24,687 23,086
Activity in loan portfolio                        
Credit loss provision, net                   (9,746) (163,943) (232,712)
Unfunded commitments                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   31,519 10,928 9,873
Credit loss (reversal) provision, net                   (3,282) 20,591 1,055
Credit loss allowance at the end of the period               10,928   28,237 31,519 10,928
Unfunded commitments                   1,723,772    
Activity in loan portfolio                        
Credit loss provision, net                   3,282 (20,591) (1,055)
HTM Preferred Intrests                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   14,018 1,548 0
Credit loss (reversal) provision, net                   (547) 12,470 1,548
Credit loss allowance at the end of the period               1,548   13,471 14,018 1,548
Unfunded commitments                   64,372    
Activity in loan portfolio                        
Credit loss provision, net                   547 (12,470) (1,548)
CMBS                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   21 74 52
Credit loss (reversal) provision, net                   (19) (53) 22
Credit loss allowance at the end of the period               74   2 21 74
Unfunded commitments                   16,121    
Activity in loan portfolio                        
Credit loss provision, net                   19 53 (22)
Held-for-Investment Loans                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   448,295    
Credit loss allowance at the end of the period                   440,842 448,295  
Loans at Fair Value                        
Activity in allowance for loan losses                        
Credit loss (reversal) provision, net                   0 1,546 0
Credit loss allowance at the end of the period                   0    
Activity in loan portfolio                        
Balance at the beginning of the period                   2,516,008 2,645,637 2,784,594
Acquisitions/originations/additional funding                   1,147,227 1,736,065 757,355
Capitalized interest                   0 0 172
Basis of loans sold                   (1,285,302) (1,775,155) (813,104)
Loan maturities/principal repayments                   (224,490) (210,884) (185,884)
Discount accretion/premium amortization                   0 0 0
Changes in fair value                   184,440 75,880 62,702
Foreign currency translation gain, net                   0 0 0
Credit loss provision, net                   0 (1,546) 0
Loan foreclosures                   (14,340) (2,683) (929)
Transfer to/from other asset/liability classifications or between segments                     48,694 40,731
Balance at the end of the period               2,645,637   2,323,543 2,516,008 2,645,637
Loan foreclosure and equity control                   14,340 2,683 929
Commercial loans:                        
Activity in allowance for loan losses                        
Credit loss allowance at the end of the period                   426,365    
Commercial loans: | Credit deteriorated                        
Activity in allowance for loan losses                        
Credit loss allowance at the end of the period                   52,262    
Commercial loans: | New York                        
Activity in loan portfolio                        
Loan foreclosures           $ (9,200)            
Loan foreclosure and equity control           $ 9,200            
Commercial loans: | First Mortgage and Mezzanine Loan | Windermere, Florida                        
Activity in loan portfolio                        
Loan foreclosures   $ (83,900)                    
Loan foreclosure and equity control   83,900                    
Commercial loans: | First Mortgage and Mezzanine Loan | Massachusetts                        
Activity in loan portfolio                        
Loan foreclosures $ (54,300)                      
Loan foreclosure and equity control 54,300                      
Commercial loans: | First Mortgage and Mezzanine Loan | Georgia                        
Activity in loan portfolio                        
Loan foreclosures     $ (44,000)                  
Loan foreclosure and equity control     44,000                  
Commercial loans: | Residential Loans                        
Activity in loan portfolio                        
Loan foreclosures                   (14,300)    
Loan foreclosure and equity control                   14,300    
Commercial loans: | Senior Loans | Chicago                        
Activity in loan portfolio                        
Loan foreclosures                 $ (41,100)      
Loan foreclosure and equity control                 $ 41,100      
Commercial loans: | Senior Loans | WASHINGTON                        
Activity in loan portfolio                        
Loan foreclosures             $ (114,200)          
Loan foreclosure and equity control             114,200          
Commercial loans: | First Mortgage and Mezzanine | Windermere, Florida                        
Activity in loan portfolio                        
Loan foreclosures   (83,900)                    
Loan foreclosure and equity control   $ 83,900                    
Commercial loans: | First Mortgage and Mezzanine | Massachusetts                        
Activity in loan portfolio                        
Loan foreclosures (55,700)                      
Loan foreclosure and equity control $ 55,700                      
Commercial loans: | First Mortgage and Mezzanine | Georgia                        
Activity in loan portfolio                        
Loan foreclosures     (45,000)                  
Loan foreclosure and equity control     $ 45,000                  
Commercial loans: | First Mortgage and Mezzanine | Pacific Northwest                        
Activity in loan portfolio                        
Loan foreclosures               (60,800)        
Loan foreclosure and equity control               60,800        
Commercial loans: | Funded Commitments                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   436,812 298,775 88,801
Credit loss (reversal) provision, net                   6,752 162,724 222,266
Charge-offs                   (17,225) (24,687) (12,292)
Foreign currency                   26    
Credit loss allowance at the end of the period               298,775   426,365 436,812 298,775
Charge-offs                   17,225 24,687 12,292
Activity in loan portfolio                        
Credit loss provision, net                   (6,752) (162,724) (222,266)
Commercial loans: | Funded Commitments | ARIZONA                        
Activity in allowance for loan losses                        
Charge-offs                     (14,900) (12,300)
Charge-offs                     14,900 12,300
Commercial loans: | Funded Commitments | WASHINGTON                        
Activity in allowance for loan losses                        
Charge-offs                     (9,800)  
Charge-offs                     9,800  
Commercial loans: | Funded Commitments | Massachusetts                        
Activity in allowance for loan losses                        
Charge-offs                   (17,200)    
Charge-offs                   17,200    
Commercial loans: | Loans Held-for-Investment                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   16,530 8,742 9,749
Credit loss (reversal) provision, net                   (3,120) 7,788 (1,007)
Credit loss allowance at the end of the period               8,742   13,410 16,530 8,742
Unfunded commitments                   1,478,675    
Activity in loan portfolio                        
Credit loss provision, net                   3,120 (7,788) 1,007
Commercial loans: | Held-for-Investment Loans                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   436,812    
Credit loss (reversal) provision, net                   6,752 162,724 222,266
Credit loss allowance at the end of the period                   426,365 436,812  
Activity in loan portfolio                        
Balance at the beginning of the period                   12,895,064 15,078,589 16,048,507
Acquisitions/originations/additional funding                   5,555,371 1,721,307 1,713,979
Capitalized interest                   110,063 95,093 125,057
Basis of loans sold                   (230,267) (39,774) (53,000)
Loan maturities/principal repayments                   (2,518,619) (3,301,358) (2,596,738)
Discount accretion/premium amortization                   30,814 41,398 53,418
Changes in fair value                   0 0 0
Foreign currency translation gain, net                   384,862 (189,019) 152,869
Credit loss provision, net                   (6,752) (162,724) (222,266)
Loan foreclosures                   (182,203) (348,448) (101,845)
Transfer to/from other asset/liability classifications or between segments                     0 (41,392)
Balance at the end of the period               15,078,589   16,038,333 12,895,064 15,078,589
Loan foreclosure and equity control                   182,203 348,448 101,845
Infrastructure loans:                        
Activity in allowance for loan losses                        
Credit loss allowance at the end of the period                   14,477    
Infrastructure loans: | Infrastructure Loans | Chicago | Credit deteriorated                        
Activity in allowance for loan losses                        
Charge-offs                       (10,800)
Charge-offs                       10,800
Infrastructure loans: | Funded Commitments                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   11,483 10,264 10,612
Credit loss (reversal) provision, net                   2,994 1,219 10,446
Charge-offs                   0 0 (10,794)
Foreign currency                   0    
Credit loss allowance at the end of the period               10,264   14,477 11,483 10,264
Charge-offs                   0 0 10,794
Activity in loan portfolio                        
Credit loss provision, net                   (2,994) (1,219) (10,446)
Infrastructure loans: | Loans Held-for-Investment                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   950 564 72
Credit loss (reversal) provision, net                   404 386 492
Credit loss allowance at the end of the period               564   1,354 950 564
Unfunded commitments                   164,604    
Activity in loan portfolio                        
Credit loss provision, net                   (404) (386) (492)
Infrastructure loans: | Held-for-Investment Loans                        
Activity in allowance for loan losses                        
Credit loss allowance at beginning of the period                   11,483    
Credit loss (reversal) provision, net                   2,994 1,219 10,446
Credit loss allowance at the end of the period                   14,477 11,483  
Activity in loan portfolio                        
Balance at the beginning of the period                   2,541,949 2,495,660 2,352,932
Acquisitions/originations/additional funding                   2,232,039 1,324,544 1,002,908
Capitalized interest                   0 0 518
Basis of loans sold                   0 0 0
Loan maturities/principal repayments                   (1,980,970) (1,249,813) (864,549)
Discount accretion/premium amortization                   31,537 22,377 13,694
Changes in fair value                   0 0 0
Foreign currency translation gain, net                   2,818 (906) 603
Credit loss provision, net                   (2,994) (1,219) (10,446)
Loan foreclosures                   0 0 0
Transfer to/from other asset/liability classifications or between segments                     (48,694) 0
Balance at the end of the period               2,495,660   2,824,379 2,541,949 2,495,660
Loan foreclosure and equity control                   0 0 0
Residential | Residential Loans                        
Activity in loan portfolio                        
Loan foreclosures                     (2,700) (900)
Loan foreclosure and equity control                     2,700 900
Residential | First Mortgage Loan | ARIZONA                        
Activity in loan portfolio                        
Loan foreclosures       $ (30,000)                
Loan foreclosure and equity control       $ 30,000                
Residential | First Mortgage Loan | Dallas, Texas                        
Activity in loan portfolio                        
Loan foreclosures             (88,400)          
Loan foreclosure and equity control             88,400          
Residential | First Mortgage Loan | Fort Worth Texas                        
Activity in loan portfolio                        
Loan foreclosures         $ (55,100)              
Loan foreclosure and equity control         $ 55,100              
Residential | First Mortgage and Mezzanine | Nashville, Tennessee                        
Activity in loan portfolio                        
Loan foreclosures             (51,500)          
Loan foreclosure and equity control             $ 51,500          
Residential | Held-for-Investment Loans                        
Activity in allowance for loan losses                        
Credit loss (reversal) provision, net                   0 0 0
Activity in loan portfolio                        
Balance at the beginning of the period                   0 0 0
Acquisitions/originations/additional funding                   0 0 0
Capitalized interest                   0 0 0
Basis of loans sold                   0 0 0
Loan maturities/principal repayments                   0 0 0
Discount accretion/premium amortization                   0 0 0
Changes in fair value                   0 0 0
Foreign currency translation gain, net                   0 0 0
Credit loss provision, net                   0 0 0
Loan foreclosures                   0 0 0
Transfer to/from other asset/liability classifications or between segments                     0 0
Balance at the end of the period               $ 0   0 0 0
Loan foreclosure and equity control                   $ 0 $ 0 $ 0
v3.25.4
Investment Securities - Investment Securities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]        
Credit loss allowance $ 37,369 $ 24,463 $ 13,143 $ 3,182
HTM debt securities 216,936 431,424    
Equity security, fair value 628 5,146    
Total investment securities 301,000 533,258    
VIE eliminations        
Debt Securities, Available-for-sale [Line Items]        
Equity security (1,657,029) (1,618,801)    
RMBS        
Debt Securities, Available-for-sale [Line Items]        
Available-for-sale securities 88,283 93,806    
CMBS        
Debt Securities, Available-for-sale [Line Items]        
Available-for-sale securities 32,522 27,345    
Equity security 146,500 148,600    
Credit loss allowance 13 85 $ 164 $ 172
HTM debt securities 92,629 357,012    
Before consolidation of securitization VIEs        
Debt Securities, Available-for-sale [Line Items]        
HTM debt securities 179,567 406,961    
Equity security, fair value 628 5,146    
Total investment securities 1,958,029 2,152,059    
Before consolidation of securitization VIEs | RMBS        
Debt Securities, Available-for-sale [Line Items]        
Available-for-sale securities 88,283 93,806    
Equity security 404,688 421,122    
Before consolidation of securitization VIEs | CMBS        
Debt Securities, Available-for-sale [Line Items]        
Equity security $ 1,284,863 $ 1,225,024    
v3.25.4
Investment Securities - Purchases, Sales and Redemptions, and Principal Collections for All Investment Securities (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]      
Purchases/fundings $ 81,621 $ 88,706 $ 11,578
Sales and redemptions 9,256 3,690 3,042
Principal collections 304,351 274,160 90,348
HTM Securities      
Debt Securities, Available-for-sale [Line Items]      
Purchases/fundings 73,308 80,798 11,578
Sales and redemptions 0 0 0
Principal collections 295,408 262,722 80,083
Equity Security      
Debt Securities, Available-for-sale [Line Items]      
Purchases/fundings 0 0 0
Sales and redemptions 5,063 3,690 2,493
Principal collections 0 0 0
Securitization VIEs      
Debt Securities, Available-for-sale [Line Items]      
Purchases/fundings (164,593) (179,623) (48,011)
Sales and redemptions 0 (12,923) 0
Principal collections (130,571) (58,383) (169,642)
RMBS | Available-for-sale      
Debt Securities, Available-for-sale [Line Items]      
Purchases/fundings 0 0 0
Sales and redemptions 0 0 549
Principal collections 8,071 11,253 9,475
RMBS | Fair value option      
Debt Securities, Available-for-sale [Line Items]      
Purchases/fundings 0 0 0
Sales and redemptions 0 0 0
Principal collections 39,372 45,182 53,332
CMBS | Fair value option      
Debt Securities, Available-for-sale [Line Items]      
Purchases/fundings 172,906 187,531 48,011
Sales and redemptions 4,193 12,923 0
Principal collections 92,071 $ 13,386 $ 117,100
CMBS | Fair value option | Consolidated Partnership      
Debt Securities, Available-for-sale [Line Items]      
Purchases/fundings $ 3,400    
v3.25.4
Investment Securities - Available-for-Sale RMBS (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Debt Securities, Available-for-sale [Line Items]    
Effective variable rate basis 3.688%  
RMBS    
Debt Securities, Available-for-sale [Line Items]    
Amortized Cost $ 76,723 $ 80,212
Credit Loss Allowance 0 0
Net Basis 76,723 80,212
Gross Unrealized Gains 13,340 15,163
Gross Unrealized Losses (1,780) (1,569)
Net Fair Value Adjustment 11,560 13,594
Fair Value $ 88,283 $ 93,806
RMBS | B- Rating    
Debt Securities, Available-for-sale [Line Items]    
Weighted Average Coupon 4.50%  
WAL (Years) 7 years 6 months  
v3.25.4
Investment Securities - Narrative (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
security
preferred_interest
shares
Dec. 31, 2024
USD ($)
preferred_interest
security
shares
Dec. 31, 2023
USD ($)
shares
Dec. 31, 2012
shares
Debt Securities, Available-for-sale [Line Items]        
Cost of third party management $ 700,000 $ 800,000 $ 500,000  
Number of securities with unrealized losses | security 14 13    
Allowance for credit loss $ 216,936,000 $ 431,424,000    
Equity security, fair value $ 628,000 $ 5,146,000    
SEREF        
Debt Securities, Available-for-sale [Line Items]        
Number of shares acquired (in shares) | shares       9,140,000
Number of shares redeemed (in shares) | shares 3,944,520 2,767,038 1,892,313  
Proceeds from shares redeemed $ 5,100,000 $ 3,700,000 $ 2,500,000  
Remaining held (in shares) | shares 536,129      
Equity security, fair value $ 600,000 5,100,000    
Ownership percentage 2.30%      
VIE eliminations        
Debt Securities, Available-for-sale [Line Items]        
Fair value of investment securities before consolidation of VIEs eliminated against VIE liabilities $ 32,500,000      
Fair value option        
Debt Securities, Available-for-sale [Line Items]        
Fair value of mortgage backed securities 1,700,000,000      
RMBS        
Debt Securities, Available-for-sale [Line Items]        
Portion of securities with variable rate $ 78,600,000      
RMBS | Available-for-sale        
Debt Securities, Available-for-sale [Line Items]        
Portion of securities with variable rate (as a percent) 89.00%      
RMBS | Fair value option        
Debt Securities, Available-for-sale [Line Items]        
Portion of securities with variable rate $ 0      
Fair value of investment securities before consolidation of VIEs 404,700,000      
Unpaid principal balance of investment securities before consolidation of VIEs 326,300,000      
CMBS        
Debt Securities, Available-for-sale [Line Items]        
Allowance for credit loss 92,629,000 357,012,000    
CMBS | Fair value option        
Debt Securities, Available-for-sale [Line Items]        
Portion of securities with variable rate 0      
Fair value of investment securities before consolidation of VIEs 1,300,000,000      
Unpaid principal balance of investment securities before consolidation of VIEs 2,900,000,000      
Infrastructure bonds        
Debt Securities, Available-for-sale [Line Items]        
Allowance for credit loss 41,463,000 27,343,000    
Infrastructure bonds | Credit deteriorated | Infrastructure loans: | Choctaw, Mississippi        
Debt Securities, Available-for-sale [Line Items]        
Allowance for credit loss to date 10,000,000.0 10,000,000.0    
Allowance for credit loss 19,200,000 19,200,000    
Preferred interests        
Debt Securities, Available-for-sale [Line Items]        
Allowance for credit loss $ 82,844,000 $ 47,069,000    
Preferred interests | Commercial loans:        
Debt Securities, Available-for-sale [Line Items]        
Number of commercial lending preferred interests | preferred_interest 7 5    
Debt securities, held-to-maturity, nonaccrual $ 65,000,000.0 $ 29,300,000    
Unfunded commitments $ 76,400,000 $ 57,300,000    
v3.25.4
Investment Securities - AFS and Fair Value Option (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Estimated Fair Value    
Securities with a loss less than 12 months $ 480 $ 2,076
Securities with a loss greater than 12 months 10,943 9,742
Unrealized Losses    
Securities with a loss less than 12 months 0 (178)
Securities with a loss greater than 12 months $ (1,780) $ (1,391)
v3.25.4
Investment Securities - HTM Debt Securities, Amortized Cost​ (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
HTM Securities      
Amortized Cost Basis $ 216,936 $ 431,424  
Credit Loss Allowance (37,369) (24,463) $ (13,143)
Net Carrying Amount 179,567 406,961  
Gross Unrealized Holding Gains 1,253 336  
Gross Unrealized Holding Losses (34,378) (24,903)  
Fair Value 146,442 382,394  
Activity in credit loss allowance for HTM debt securities      
Credit loss allowance at beginning 24,463 13,143 3,182
Credit loss (reversal) provision, net 12,906 11,320 9,961
Credit loss allowance at ending 37,369 24,463 13,143
HTM preferred equity interests      
Less than one year 49,447    
One to three years 21,796    
Three to five years 88,426    
Thereafter 19,898    
Total 179,567    
CMBS      
HTM Securities      
Amortized Cost Basis 92,629 357,012  
Credit Loss Allowance (13) (85) (164)
Net Carrying Amount 92,616 356,927  
Gross Unrealized Holding Gains 603 315  
Gross Unrealized Holding Losses (11,436) (21,326)  
Fair Value 81,783 335,916  
Activity in credit loss allowance for HTM debt securities      
Credit loss allowance at beginning 85 164 172
Credit loss (reversal) provision, net (72) (79) (8)
Credit loss allowance at ending 13 85 164
HTM preferred equity interests      
Less than one year 25,453    
One to three years 0    
Three to five years 67,163    
Thereafter 0    
Total 92,616    
Preferred interests      
HTM Securities      
Amortized Cost Basis 82,844 47,069  
Credit Loss Allowance (27,166) (14,308) (2,898)
Net Carrying Amount 55,678 32,761  
Gross Unrealized Holding Gains 0 0  
Gross Unrealized Holding Losses (22,942) (3,568)  
Fair Value 32,736 29,193  
Activity in credit loss allowance for HTM debt securities      
Credit loss allowance at beginning 14,308 2,898 0
Credit loss (reversal) provision, net 12,858 11,410 2,898
Credit loss allowance at ending 27,166 14,308 2,898
HTM preferred equity interests      
Less than one year 23,994    
One to three years 15,359    
Three to five years 16,325    
Thereafter 0    
Total 55,678    
Infrastructure bonds      
HTM Securities      
Amortized Cost Basis 41,463 27,343  
Credit Loss Allowance (10,190) (10,070) (10,081)
Net Carrying Amount 31,273 17,273  
Gross Unrealized Holding Gains 650 21  
Gross Unrealized Holding Losses 0 (9)  
Fair Value 31,923 17,285  
Activity in credit loss allowance for HTM debt securities      
Credit loss allowance at beginning 10,070 10,081 3,010
Credit loss (reversal) provision, net 120 (11) 7,071
Credit loss allowance at ending 10,190 $ 10,070 $ 10,081
HTM preferred equity interests      
Less than one year 0    
One to three years 6,437    
Three to five years 4,938    
Thereafter 19,898    
Total $ 31,273    
v3.25.4
Properties - Narrative (Details)
sqft in Millions, ft² in Millions
5 Months Ended 12 Months Ended
Feb. 29, 2024
USD ($)
property
Dec. 31, 2025
USD ($)
sqft
Property
state
industry
property
tenant
loan
agreement
Dec. 31, 2025
USD ($)
sqft
Property
property
state
industry
tenant
agreement
Dec. 31, 2024
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2024
USD ($)
property
Dec. 31, 2024
USD ($)
residential_unit
Dec. 31, 2023
USD ($)
Dec. 31, 2023
property
Dec. 31, 2023
residential_unit
Dec. 31, 2016
ft²
building
Jul. 23, 2025
agreement
state
industry
tenant
Jul. 23, 2023
sqft
property
Real Estate Properties [Line Items]                          
VIE assets   $ 63,183,357,000 $ 63,183,357,000 $ 62,556,497,000 $ 62,556,497,000 $ 62,556,497,000 $ 62,556,497,000            
VIE liabilities   55,693,851,000 55,693,851,000 55,363,025,000 55,363,025,000 55,363,025,000 55,363,025,000            
Net cash paid in merger     878,493,000   0     $ 0          
Property impairment loss               124,900,000          
Properties, net   3,448,652,000 3,448,652,000 1,373,678,000 1,373,678,000 1,373,678,000 1,373,678,000            
Gain (loss) on extinguishment of debt, net     17,681,000   (3,940,000)     (1,238,000)          
Carrying Value   21,627,097,000 21,627,097,000 18,401,316,000 18,401,316,000 18,401,316,000 18,401,316,000            
Proceeds from sales of real estate     100,940,000   216,825,000     73,569,000          
California                          
Real Estate Properties [Line Items]                          
Property impairment loss               94,800,000          
Texas                          
Real Estate Properties [Line Items]                          
Property impairment loss               30,100,000          
Master Lease Portfolio                          
Real Estate Properties [Line Items]                          
Pretax income         3,300,000     11,700,000          
Medical Office Portfolio                          
Real Estate Properties [Line Items]                          
Number of acquired properties closed | building                     34    
Area of property | ft²                     1.9    
Total gross properties and lease intangibles   793,100,000 793,100,000                    
Debt   482,100,000 482,100,000                    
Multifamily Conversion Property                          
Real Estate Properties [Line Items]                          
Total gross properties and lease intangibles   118,600,000 118,600,000                    
Debt   0 0                    
Construction in progress   92,500,000 92,500,000                    
Land and land improvements   26,100,000 26,100,000                    
Investing and Servicing Segment                          
Real Estate Properties [Line Items]                          
Total gross properties and lease intangibles   83,600,000 83,600,000                    
Debt   37,500,000 $ 37,500,000                    
Number of retail properties acquired | property     5                    
Number of equity interests in unconsolidated commercial real estate properties acquired | property     1                    
Commercial and Residential Lending Segment Property Portfolio                          
Real Estate Properties [Line Items]                          
Total gross properties and lease intangibles   751,700,000 $ 751,700,000                    
Debt   29,800,000 29,800,000                    
Property Segment                          
Real Estate Properties [Line Items]                          
Construction in progress   138,069,000 138,069,000 89,167,000 89,167,000 89,167,000 89,167,000            
Land and land improvements   769,318,000 769,318,000 95,642,000 95,642,000 95,642,000 95,642,000            
Property Segment | Master Lease Portfolio                          
Real Estate Properties [Line Items]                          
Proceeds from sale of operating properties $ 387,100,000                        
Gain (loss) on extinguishment of debt, net     (1,200,000)   (1,200,000)                
Number of retail properties sold | property 16                        
Mortgage debt $ 194,900,000                        
Proceeds from sales of real estate $ 188,000,000.0                        
Gain on sale of investments         92,000,000.0                
Property Segment | Fundamental Income Properties, LLC                          
Real Estate Properties [Line Items]                          
VIE assets   2,400,000,000 2,400,000,000                    
VIE liabilities   $ 1,400,000,000 1,400,000,000                    
Number of additional properties acquired | Property   25                      
Net cash paid in merger   $ 221,100,000                      
Value of existing construction loans converted   $ 16,000,000.0                      
Number of existing construction loans | loan   3                      
Number of properties sold | property   1                      
Proceeds from sale of operating properties   $ 500,000                      
Investing and Servicing Segment                          
Real Estate Properties [Line Items]                          
Land and land improvements   16,567,000 $ 16,567,000 23,345,000 23,345,000 23,345,000 23,345,000            
Investing and Servicing Segment | Operating Properties                          
Real Estate Properties [Line Items]                          
Number of properties sold | property     2           4        
Proceeds from sale of operating properties     $ 36,300,000   18,200,000     63,700,000          
Gain on sales of real estate     10,100,000   8,300,000     25,600,000          
Gain on sale of property attributable to noncontrolling interest         2,500,000                
Deconsolidation of subsidiary               10,200,000          
Commercial and Residential Lending Segment                          
Real Estate Properties [Line Items]                          
Construction in progress   245,794,000 245,794,000 219,868,000 219,868,000 219,868,000 219,868,000            
Land and land improvements   143,090,000 143,090,000 117,983,000 117,983,000 $ 117,983,000 $ 117,983,000            
Property impairment loss     $ 26,800,000                    
Number of properties impaired | Property     4                    
Properties, net   134,000,000.0 $ 134,000,000.0                    
Commercial and Residential Lending Segment | Office Building                          
Real Estate Properties [Line Items]                          
Proceeds from sale of operating properties     60,000,000.0                    
Gain on sales of real estate     4,100,000                    
Gain (loss) on extinguishment of debt, net     23,500,000                    
Excess carrying value over sale of real estate     19,400,000                    
Commercial and Residential Lending Segment | Residential Units                          
Real Estate Properties [Line Items]                          
Proceeds from sale of operating properties     5,400,000   12,100,000     12,100,000          
Gain on sales of real estate               $ 0          
Number of residential units sold           3 3   4 4      
Commercial and Residential Lending Segment | Multifamily Properties - 2025                          
Real Estate Properties [Line Items]                          
Proceeds from sale of operating properties     54,500,000                    
Properties, net   53,500,000 53,500,000                    
Carrying Value   45,800,000 $ 45,800,000                    
Mortgage loans term     3 years                    
Unfunded commitments   6,000,000.0 $ 6,000,000.0                    
Initial down payment receivable   8,900,000 8,900,000                    
Interest payment receivable   700,000 700,000                    
Commercial and Residential Lending Segment | Multifamily Properties - 2024                          
Real Estate Properties [Line Items]                          
Proceeds from sale of operating properties         61,000,000.0                
Properties, net   58,000,000.0 58,000,000.0                    
Carrying Value       $ 56,000,000.0 $ 56,000,000.0 $ 56,000,000.0 $ 56,000,000.0            
Mortgage loans term       3 years                  
Initial down payment receivable   5,000,000.0 5,000,000.0                    
Interest payment receivable   $ 2,000,000.0 $ 2,000,000.0                    
Fundamental Income Properties, LLC | Property Segment                          
Real Estate Properties [Line Items]                          
Number of properties   492 492                   468
Portfolio spanning (in sqft) | sqft   14.3 14.3                   12.3
Number of states | state   44 44                 44  
Number of industries | industry   65 65                 59  
Number of tenants | tenant   106 106                 90  
Number of individuals | agreement   120 120                 103  
Weighted average lease base term   17 years 3 months 18 days 17 years 3 months 18 days                 17 years 1 month 6 days  
v3.25.4
Properties - Properties Held-for-Investment (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Real Estate Properties [Line Items]    
Properties, cost $ 3,703,277 $ 1,584,219
Less: accumulated depreciation (254,625) (210,541)
Properties, net 3,448,652 1,373,678
Property Segment    
Real Estate Properties [Line Items]    
Land and land improvements 769,318 95,642
Buildings and building improvements 1,978,498 635,636
Construction in progress 138,069 89,167
Furniture & fixtures $ 1,451 1,139
Property Segment | Minimum    
Real Estate Properties [Line Items]    
Land and land improvements, Depreciable Life 0 years  
Building and building improvements, Depreciable Life 0 years  
Furniture & fixtures, Depreciable Life 3 years  
Property Segment | Maximum    
Real Estate Properties [Line Items]    
Land and land improvements, Depreciable Life 15 years  
Building and building improvements, Depreciable Life 40 years  
Furniture & fixtures, Depreciable Life 5 years  
Investing and Servicing Segment    
Real Estate Properties [Line Items]    
Land and land improvements $ 16,567 23,345
Buildings and building improvements 49,719 69,582
Furniture & fixtures $ 2,328 3,251
Investing and Servicing Segment | Minimum    
Real Estate Properties [Line Items]    
Land and land improvements, Depreciable Life 0 years  
Building and building improvements, Depreciable Life 3 years  
Furniture & fixtures, Depreciable Life 1 year  
Investing and Servicing Segment | Maximum    
Real Estate Properties [Line Items]    
Land and land improvements, Depreciable Life 15 years  
Building and building improvements, Depreciable Life 33 years  
Furniture & fixtures, Depreciable Life 5 years  
Commercial and Residential Lending Segment    
Real Estate Properties [Line Items]    
Land and land improvements $ 143,090 117,983
Buildings and building improvements 356,440 326,603
Construction in progress $ 245,794 219,868
Furniture & fixtures, Depreciable Life 5 years  
Furniture & fixtures $ 2,003 $ 2,003
Properties, net $ 134,000  
Commercial and Residential Lending Segment | Minimum    
Real Estate Properties [Line Items]    
Land and land improvements, Depreciable Life 0 years  
Building and building improvements, Depreciable Life 0 years  
Commercial and Residential Lending Segment | Maximum    
Real Estate Properties [Line Items]    
Land and land improvements, Depreciable Life 13 years  
Building and building improvements, Depreciable Life 50 years  
v3.25.4
Properties - Operating Leases (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Lessor, Operating Lease, Payments, Fiscal Year Maturity [Abstract]  
2026 $ 224,168
2027 224,059
2028 223,065
2029 219,063
2030 210,587
Thereafter 2,314,998
Total $ 3,415,940
v3.25.4
Investments of Consolidated Affordable Housing Fund - Narrative (Details)
$ in Thousands
1 Months Ended 12 Months Ended
Dec. 31, 2017
affordable_housing_community
Dec. 31, 2025
USD ($)
affordable_housing_community
affordable_housing_unit
Property
Dec. 31, 2024
USD ($)
affordable_housing_community
affordable_housing_unit
Dec. 31, 2018
affordable_housing_community
Dec. 31, 2016
affordable_housing_community
Dec. 31, 2015
affordable_housing_community
Investments in and Advances to Affiliates [Line Items]            
Investments of consolidated affordable housing fund, at fair value     $ 2,073,533      
Woodstar I Portfolio | 264-Unit Multifamily Affordable Housing Community            
Investments in and Advances to Affiliates [Line Items]            
Number of properties sold | Property   1        
Proceeds from sale of operating properties   $ 56,400        
Primary beneficiary            
Investments in and Advances to Affiliates [Line Items]            
Investments of consolidated affordable housing fund, at fair value   $ 1,727,499 $ 2,073,533      
Primary beneficiary | Woodstar I Portfolio            
Investments in and Advances to Affiliates [Line Items]            
Number of affordable housing communities in portfolio | affordable_housing_community   31 32      
Number of affordable housing units in portfolio | affordable_housing_unit   8,684 8,948      
Number of affordable housing communities acquired in portfolio | affordable_housing_community         14 18
Investments of consolidated affordable housing fund, at fair value   $ 1,800,000        
Debt fair value   $ 1,000,000        
Primary beneficiary | Woodstar II Portfolio            
Investments in and Advances to Affiliates [Line Items]            
Number of affordable housing communities in portfolio | affordable_housing_community   27        
Number of affordable housing units in portfolio | affordable_housing_unit   6,109        
Number of affordable housing communities acquired in portfolio | affordable_housing_community 8     19    
Investments of consolidated affordable housing fund, at fair value   $ 1,400,000        
Debt fair value   $ 497,700        
v3.25.4
Investments of Consolidated Affordable Housing Fund - Investment Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Investments in and Advances to Affiliates [Line Items]      
Income from affordable housing fund investments   $ 102,141  
Primary beneficiary      
Investments in and Advances to Affiliates [Line Items]      
Operating distributions from affordable housing fund investments $ 55,085 41,441 $ 39,413
Distributions from refinancing and sale of property 337,902 0 0
Unrealized change in fair value of investments attributable to refinancing and sale of property (337,902) 0 0
Other unrealized change in fair value of investments (8,132) 60,700 251,831
Income from affordable housing fund investments 46,953 $ 102,141 $ 291,244
Distributions of excess proceeds from refinancings 299,000    
Distribution of proceeds from sale of property $ 38,900    
v3.25.4
Investment in Unconsolidated Entities (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
power_plant
investment
Dec. 31, 2024
USD ($)
power_plant
Dec. 31, 2013
USD ($)
Equity method investments:      
Equity method, Carrying value $ 68,316,000 $ 82,934,000  
Other equity investments:      
Other equity investments, carrying value 16,436,000 16,436,000  
Investment in unconsolidated entities $ 84,752,000 $ 99,370,000  
Number of publicly traded investments | investment 0    
Carrying value over (under) equity in net assets $ 0    
Equity interests in two natural gas power plants      
Equity method investments:      
Number of natural gas power plants | power_plant 2 2  
Equity method, Carrying value $ 57,537,000 $ 53,645,000  
Equity interest in a retail center in Hawaii      
Equity method investments:      
Equity method, Participation / Ownership % 25.00% 25.00%  
Equity method, Carrying value $ 5,637,000 $ 6,184,000  
Other equity investments:      
Purchase price   48,400,000  
Investment, noncontrolling interest value $ 500,000    
Investor entity which owns equity in an online real estate company      
Equity method investments:      
Equity method, Participation / Ownership % 50.00%    
Equity method, Carrying value $ 5,142,000 5,178,000  
Various      
Equity method investments:      
Equity method, Carrying value 0 17,927,000  
Other equity investments:      
Equity interest origination, loan amount     $ 47,000,000.0
Gross proceeds from equity investments 70,000,000.0    
Gain on equity method investment $ 51,400,000    
Equity interest in a servicing and advisory business      
Other equity investments:      
Cost method, Participation / Ownership % 2.00%    
Other equity investments, carrying value $ 7,462,000 $ 7,462,000  
Equity interest in a data center business in Ireland      
Other equity investments:      
Cost method, Participation / Ownership % 0.54% 0.72%  
Other equity investments, carrying value $ 7,672,000 $ 7,672,000  
Ownership percentage 50.00%    
Equity securities, carrying value increase (decrease) $ 6,000,000.0    
Investment funds which own equity in a loan servicer and other real estate assets      
Other equity investments:      
Other equity investments, carrying value 695,000 695,000  
Various      
Other equity investments:      
Other equity investments, carrying value $ 607,000 $ 607,000  
Minimum      
Other equity investments:      
Cost method, Participation / Ownership % 4.00%    
Minimum | Equity interests in two natural gas power plants      
Equity method investments:      
Equity method, Participation / Ownership % 10.00%    
Minimum | Various      
Equity method investments:      
Equity method, Participation / Ownership % 20.00%    
Minimum | Various      
Other equity investments:      
Cost method, Participation / Ownership % 3.00%    
Maximum      
Other equity investments:      
Cost method, Participation / Ownership % 6.00%    
Maximum | Equity interests in two natural gas power plants      
Equity method investments:      
Equity method, Participation / Ownership % 12.00%    
Maximum | Various      
Equity method investments:      
Equity method, Participation / Ownership % 70.00%    
Maximum | Various      
Other equity investments:      
Cost method, Participation / Ownership % 15.00%    
v3.25.4
Goodwill and Intangibles - Narrative (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Apr. 19, 2013
Goodwill [Line Items]      
Goodwill $ 259,846 $ 259,846  
Domestic servicing rights, at fair value | Before consolidation of securitization VIEs      
Goodwill [Line Items]      
Servicing rights intangibles 65,500 58,100  
VIE eliminations | Domestic servicing rights, at fair value      
Goodwill [Line Items]      
Servicing rights intangibles 37,300 35,700  
Infrastructure Lending Segment      
Goodwill [Line Items]      
Goodwill $ 119,400 119,400  
Useful life 15 years    
Investing and Servicing Segment      
Goodwill [Line Items]      
Goodwill $ 140,400 $ 140,400  
Useful life 15 years    
Tax deductible component     $ 149,900
v3.25.4
Goodwill and Intangibles - Intangible Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Intangible Assets, Net (Excluding Goodwill) [Abstract]      
Gross Carrying Value $ 523,610 $ 144,014  
Accumulated Amortization (87,551) (83,310)  
Net Carrying Value 436,059 60,704 $ 64,967
Intangible Liabilities, Net [Abstract]      
Gross Carrying Value (35,460) (3,105)  
Accumulated Amortization 2,778 2,019  
Net Carrying Value (32,682) (1,086) (1,903)
Unfavorable lease liabilities 32,682 1,086 1,903
In-place Lease Intangible Assets      
Intangible Assets, Net (Excluding Goodwill) [Abstract]      
Gross Carrying Value 399,387 93,826  
Accumulated Amortization (73,986) (70,569)  
Net Carrying Value 325,401 23,257 28,738
Favorable Lease Intangible Assets      
Intangible Assets, Net (Excluding Goodwill) [Abstract]      
Gross Carrying Value 95,943 27,798  
Accumulated Amortization (13,565) (12,741)  
Net Carrying Value 82,378 15,057 16,845
Domestic servicing rights, at fair value      
Intangible Assets, Net (Excluding Goodwill) [Abstract]      
Gross Carrying Value 28,280 22,390  
Net Carrying Value $ 28,280 $ 22,390 $ 19,384
v3.25.4
Goodwill and Intangibles - Activity (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Jul. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]      
Beginning balance   $ 60,704 $ 64,967
Acquisitions   392,121  
Amortization   (15,068) (7,269)
Sales   (7,588) 0
Changes in fair value due to changes in inputs and assumptions   5,890 3,006
Ending balance   436,059 60,704
Intangible Liabilities [Roll Forward]      
Unfavorable lease liabilities, beginning balance   (1,086) (1,903)
Acquisitions   (33,087)  
Amortization   1,130 302
Sales   361 515
Changes in fair value due to changes in inputs and assumptions   0 0
Unfavorable lease liabilities, ending balance   (32,682) (1,086)
Fundamental Income Properties, LLC      
Intangible Liabilities [Roll Forward]      
Weighted average amortization period of acquired lease intangible assets 17 years 3 months 18 days    
Off-market lease, unfavorable, weighted average amortization period 15 years 2 months 12 days    
In-place Lease Intangible Assets      
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]      
Beginning balance   23,257 28,738
Acquisitions   319,904  
Amortization   (11,993) (5,481)
Sales   (5,767) 0
Changes in fair value due to changes in inputs and assumptions   0 0
Ending balance   325,401 23,257
Favorable Lease Intangible Assets      
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]      
Beginning balance   15,057 16,845
Acquisitions   72,217  
Amortization   (3,075) (1,788)
Sales   (1,821) 0
Changes in fair value due to changes in inputs and assumptions   0 0
Ending balance   82,378 15,057
Domestic servicing rights, at fair value      
Intangible Assets, Net (Excluding Goodwill) [Roll Forward]      
Beginning balance   22,390 19,384
Acquisitions   0  
Amortization   0 0
Sales   0 0
Changes in fair value due to changes in inputs and assumptions   5,890 3,006
Ending balance   $ 28,280 $ 22,390
v3.25.4
Goodwill and Intangibles - Future Expected Amortization (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Asset Amortization      
2026 $ 27,049    
2027 26,786    
2028 26,783    
2029 26,749    
2030 26,497    
Thereafter 273,915    
Total 407,779    
Liability Amortization      
2026 (2,348)    
2027 (2,324)    
2028 (2,323)    
2029 (2,322)    
2030 (2,322)    
Thereafter (21,043)    
Net Carrying Value $ (32,682) $ (1,086) $ (1,903)
v3.25.4
Secured Borrowings - Secured Financing Agreements (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Secured Borrowings    
Secured financing agreements, net $ 12,678,948 $ 11,151,557
Borrowing Base Facility    
Secured Borrowings    
Maximum Facility Size 615,000  
Maximum facility size subject to certain conditions 1,300,000  
Commercial Financing Facilities    
Secured Borrowings    
Maximum Facility Size 878,100  
Secured Borrowings    
Secured Borrowings    
Maximum Facility Size 24,641,651  
Long term debt, gross 12,780,793 11,236,129
Unamortized net discount (19,084) (19,338)
Unamortized deferred financing costs (82,761) (65,234)
Secured financing agreements, net 12,678,948 11,151,557
Secured Borrowings | Borrowing Base Facility    
Secured Borrowings    
Maximum Facility Size 1,250,000  
Long term debt, gross 2,000 2,000
Secured Borrowings | Commercial Financing Facilities    
Secured Borrowings    
Maximum Facility Size 978,143  
Long term debt, gross 480,611 330,081
Secured Borrowings | Infrastructure Financing Facilities    
Secured Borrowings    
Maximum Facility Size 1,175,000  
Long term debt, gross 515,004 499,242
Secured Borrowings | Property Financing    
Secured Borrowings    
Maximum Facility Size 1,110,191  
Long term debt, gross 622,906 615,854
Secured Borrowings | Property Financing | Fundamental Income Properties, LLC    
Secured Borrowings    
Long term debt, gross 115,300  
Secured Borrowings | Term Loans and Revolver    
Secured Borrowings    
Maximum Facility Size 2,470,180  
Long term debt, gross 2,270,180 1,452,567
Equity interests in certain subsidiaries used to secure facilities 7,700,000  
Secured Borrowings | Total Other Secured Financing    
Secured Borrowings    
Maximum Facility Size 6,983,514  
Long term debt, gross 3,890,701 2,899,744
Secured Borrowings | Asset Pledged as Collateral    
Secured Borrowings    
Pledged Asset Carrying Value 16,039,006  
Secured Borrowings | Asset Pledged as Collateral | Borrowing Base Facility    
Secured Borrowings    
Pledged Asset Carrying Value 52,855  
Secured Borrowings | Asset Pledged as Collateral | Commercial Financing Facilities    
Secured Borrowings    
Pledged Asset Carrying Value 705,143  
Secured Borrowings | Asset Pledged as Collateral | Infrastructure Financing Facilities    
Secured Borrowings    
Pledged Asset Carrying Value 671,973  
Secured Borrowings | Asset Pledged as Collateral | Property Financing    
Secured Borrowings    
Pledged Asset Carrying Value 792,501  
Amount of debt matured $ 17,600  
Joint venture ownership percentage 75.00%  
Secured Borrowings | Asset Pledged as Collateral | Total Other Secured Financing    
Secured Borrowings    
Pledged Asset Carrying Value $ 2,222,472  
Secured Borrowings | Index | Commercial Financing Facilities    
Secured Borrowings    
Basis spread 1.98%  
Secured Borrowings | SOFR | Borrowing Base Facility    
Secured Borrowings    
Basis spread 2.00%  
Secured Borrowings | SOFR | Infrastructure Financing Facilities    
Secured Borrowings    
Basis spread 1.96%  
Secured Borrowings | SOFR | Property Financing    
Secured Borrowings    
Basis spread 2.52%  
Secured Borrowings | SOFR | Term Loans and Revolver    
Secured Borrowings    
Basis spread 2.00%  
Line of Credit | Commercial Financing Facilities    
Secured Borrowings    
Line of credit capacity if conditions are met $ 978,100  
Commercial Loans    
Secured Borrowings    
Maximum Facility Size 11,800,000  
Secured financing agreements, net 2,700,000  
Line of credit capacity if conditions are met 12,200,000  
Commercial Loans | Secured Borrowings    
Secured Borrowings    
Maximum Facility Size 12,243,159  
Long term debt, gross 6,048,734 5,137,103
Commercial Loans | Secured Borrowings | Asset Pledged as Collateral    
Secured Borrowings    
Pledged Asset Carrying Value $ 9,986,198  
Commercial Loans | Secured Borrowings | Index    
Secured Borrowings    
Basis spread 1.83%  
Residential Loans | Secured Borrowings    
Secured Borrowings    
Maximum Facility Size $ 3,450,000  
Long term debt, gross 1,929,400 2,126,692
Residential Loans | Secured Borrowings | Asset Pledged as Collateral    
Secured Borrowings    
Pledged Asset Carrying Value $ 2,275,806  
Residential Loans | Secured Borrowings | SOFR    
Secured Borrowings    
Basis spread 1.65%  
Infrastructure Loans | Secured Borrowings    
Secured Borrowings    
Maximum Facility Size $ 650,000  
Long term debt, gross 211,651 264,432
Infrastructure Loans | Secured Borrowings | Asset Pledged as Collateral    
Secured Borrowings    
Pledged Asset Carrying Value $ 299,123  
Infrastructure Loans | Secured Borrowings | Index    
Secured Borrowings    
Basis spread 2.00%  
Conduit Loans | Secured Borrowings    
Secured Borrowings    
Maximum Facility Size $ 375,000  
Long term debt, gross 0 87,061
Conduit Loans | Secured Borrowings | Asset Pledged as Collateral    
Secured Borrowings    
Pledged Asset Carrying Value $ 0  
Conduit Loans | Secured Borrowings | SOFR    
Secured Borrowings    
Basis spread 2.15%  
CMBS/RMBS    
Secured Borrowings    
Secured financing agreements, net $ 340,500  
Coupon Rate 4.02%  
Amount outstanding on a repurchase facility not subject to margin calls $ 319,500  
Amount outstanding on repurchase facility $ 25,800  
Pro rata share owned by a non-controlling partner in a consolidated joint venture 49.00%  
CMBS/RMBS | Certain Facilities    
Secured Borrowings    
Secured financing agreements, net $ 246,400  
CMBS/RMBS | Certain Facilities | Maximum    
Secured Borrowings    
Rolling maturity period 12 months  
CMBS/RMBS | Certain Facilities | Minimum    
Secured Borrowings    
Rolling maturity period 6 months  
CMBS/RMBS | SOFR | Weighted-average    
Secured Borrowings    
Coupon Rate 1.65%  
CMBS/RMBS | Secured Borrowings    
Secured Borrowings    
Maximum Facility Size $ 939,978  
Long term debt, gross 700,307 721,097
CMBS/RMBS | Secured Borrowings | Asset Pledged as Collateral    
Secured Borrowings    
Pledged Asset Carrying Value 1,255,407  
Total Repurchase Agreements | Secured Borrowings    
Secured Borrowings    
Maximum Facility Size 17,658,137  
Long term debt, gross 8,890,092 $ 8,336,385
Total Repurchase Agreements | Secured Borrowings | Asset Pledged as Collateral    
Secured Borrowings    
Pledged Asset Carrying Value $ 13,816,534  
v3.25.4
Secured Borrowings - Narrative (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Oct. 31, 2025
Nov. 30, 2025
Oct. 31, 2025
Sep. 30, 2025
Jul. 31, 2025
Mar. 31, 2025
Jan. 31, 2025
May 24, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
May 31, 2025
Apr. 30, 2025
Morgan Stanley Bank, N.A.                          
Secured Borrowings                          
Amount at risk                 $ 1,100,000        
Weighted average extended maturities                 4 years 4 months 24 days        
Repurchase Agreements                          
Secured Borrowings                          
Percentage of repurchase agreements for which margin calls are limited to collateral specific credit marks                 66.00%        
Percentage of repurchase agreements containing margin call provisions for general capital market activity                 34.00%        
Percentage of repurchase agreements containing margin call provisions that pertain to loans held-for-sale                 6.00%        
Secured Borrowings                          
Secured Borrowings                          
Amortization of deferred financing costs                 $ 36,400 $ 36,500 $ 40,700    
Long term debt, gross                 12,780,793 11,236,129      
Several Commercial Credit Facilities | Line of Credit                          
Secured Borrowings                          
Increase in borrowing capacity                 $ 2,000,000        
Several Commercial Credit Facilities | Line of Credit | Minimum                          
Secured Borrowings                          
Increase in weighted average maturity                 1 year 4 months 24 days        
Several Commercial Credit Facilities | Line of Credit | Maximum                          
Secured Borrowings                          
Increase in weighted average maturity                 2 years 7 months 6 days        
Infrastructure Credit Facility | Line of Credit                          
Secured Borrowings                          
Increase in borrowing capacity           $ 125,000              
Decrease in basis spread           0.20%              
STWD 2025-FL4                          
Secured Borrowings                          
Face Amount   $ 1,100,000                      
Principal amount of notes purchased by third-party investors   968,600                      
Long term debt, gross   $ 135,200                      
CLO contribution period   2 years 6 months                      
STWD 2019-FL1                          
Secured Borrowings                          
Proceeds from convertible debt                       $ 220,100  
Starwood 2025-SIF6                          
Secured Borrowings                          
Face Amount $ 500,000   $ 500,000                    
Principal amount of notes purchased by third-party investors 413,500   413,500                    
Long term debt, gross $ 86,500   86,500                    
CLO contribution period 3 years                        
Starwood 2025-SIF5                          
Secured Borrowings                          
Face Amount                         $ 500,000
Principal amount of notes purchased by third-party investors                         413,500
Long term debt, gross                         $ 86,500
CLO contribution period               3 years          
STWD 2021-SIF2                          
Secured Borrowings                          
Repayments of debt               $ 410,000          
ABS, FI Series 2025-1                          
Secured Borrowings                          
Face Amount $ 492,100   492,100                    
Principal amount of notes purchased by third-party investors $ 391,100   $ 391,100                    
Debt, weighted average interest rate 5.26%   5.26%                    
ABS, FI Series 2025-1 | Weighted-average                          
Secured Borrowings                          
Maturity period     6 years 5 months 12 days                    
CLOs                          
Secured Borrowings                          
Amortization of deferred financing costs                 $ 4,200 7,300 $ 8,700    
Deferred financing costs, net of amortization                 21,600 $ 7,900      
Secured Borrowings | 2032 Term Loan Facility | Line of Credit                          
Secured Borrowings                          
Maximum borrowing capacity       $ 700,000                  
Maturity period       7 years                  
Basis spread       2.25%                  
Debt Instrument, issue discount percentage       0.50%                  
Secured Borrowings | 2027 Term Loan Facility | Line of Credit                          
Secured Borrowings                          
Basis spread         1.75%                
Face Amount         $ 682,600                
Decrease in basis spread         0.50%                
Secured Borrowings | 2030 Term Loan Facility | Line of Credit                          
Secured Borrowings                          
Basis spread         2.00%                
Face Amount         $ 893,300   $ 900,000            
Decrease in basis spread         0.25%   0.73%            
Revolving credit facility                          
Secured Borrowings                          
Increase in borrowing capacity             $ 50,000            
Maximum borrowing capacity             $ 200,000            
Fundamental Income Properties, LLC | Revolving credit facility | Fundamental Revolving Credit Agreement | Line of Credit                          
Secured Borrowings                          
Maximum borrowing capacity                 $ 600,000        
Basis spread                 2.50%        
Long term line of credit outstanding                 $ 115,300        
Basis spread floor                 0.50%        
v3.25.4
Secured Borrowings - Collateralized Loan Obligations (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Item
Dec. 31, 2024
USD ($)
Item
Nov. 30, 2025
USD ($)
Oct. 31, 2025
USD ($)
Secured Borrowings        
Carrying Value $ 5,131,453 $ 3,196,426    
Collateral assets        
Secured Borrowings        
Face Amount 4,538,474 3,980,769    
Carrying Value 6,739,635 4,076,969    
Financing        
Secured Borrowings        
Face Amount 5,153,316 3,204,296    
Carrying Value 5,131,453 $ 3,196,426    
CLOs and SASB | Collateral assets        
Secured Borrowings        
Face Amount 4,538,474      
Carrying Value 4,811,701      
CLOs and SASB | Financing        
Secured Borrowings        
Face Amount 3,884,988      
Carrying Value $ 3,869,775      
STWD 2025-FL4        
Secured Borrowings        
Face Amount     $ 1,100,000  
STWD 2025-FL4 | Collateral assets        
Secured Borrowings        
Count | Item 21      
Face Amount $ 1,049,200      
Carrying Value $ 1,108,352      
Basis spread 3.19%      
STWD 2025-FL4 | Financing        
Secured Borrowings        
Count | Item 1      
Face Amount $ 968,628      
Carrying Value $ 961,078      
Basis spread 1.85%      
STWD 2022-FL3 | Collateral assets        
Secured Borrowings        
Count | Item 23 35    
Face Amount $ 662,525 $ 921,139    
Carrying Value $ 668,530 $ 927,656    
Basis spread 2.99% 3.32%    
STWD 2022-FL3 | Financing        
Secured Borrowings        
Count | Item 1 1    
Face Amount $ 505,973 $ 764,223    
Carrying Value $ 505,973 $ 762,992    
Basis spread 1.82% 1.94%    
STWD 2021-HTS | Collateral assets        
Secured Borrowings        
Count | Item 1 1    
Face Amount $ 102,602 $ 174,417    
Carrying Value $ 103,101 $ 175,338    
Basis spread 3.97% 4.01%    
STWD 2021-HTS | Financing        
Secured Borrowings        
Count | Item 1 1    
Face Amount $ 82,693 $ 154,508    
Carrying Value $ 82,693 $ 154,508    
Basis spread 3.80% 2.81%    
STWD 2021-FL2 | Collateral assets        
Secured Borrowings        
Count | Item 18 22    
Face Amount $ 886,773 $ 1,047,685    
Carrying Value $ 896,979 $ 1,053,503    
Basis spread 3.22% 3.64%    
STWD 2021-FL2 | Financing        
Secured Borrowings        
Count | Item 1 1    
Face Amount $ 674,494 $ 829,137    
Carrying Value $ 674,494 $ 829,137    
Basis spread 1.77% 1.68%    
Starwood 2025-SIF6 | Collateral assets        
Secured Borrowings        
Count | Item 27      
Face Amount $ 487,404      
Carrying Value $ 503,199      
Basis spread 3.75%      
Starwood 2025-SIF6 | Financing        
Secured Borrowings        
Count | Item 1      
Face Amount $ 413,500      
Carrying Value $ 410,792      
Basis spread 1.91%      
Starwood 2025-SIF5 | Collateral assets        
Secured Borrowings        
Count | Item 29      
Face Amount $ 444,427      
Carrying Value $ 510,441      
Basis spread 3.64%      
Starwood 2025-SIF5 | Financing        
Secured Borrowings        
Count | Item 1      
Face Amount $ 413,500      
Carrying Value $ 410,945      
Basis spread 1.94%      
Starwood 2024-SIF4 | Collateral assets        
Secured Borrowings        
Count | Item 27 33    
Face Amount $ 551,333 $ 558,707    
Carrying Value $ 612,505 $ 609,072    
Basis spread 3.69% 3.95%    
Starwood 2024-SIF4 | Financing        
Secured Borrowings        
Count | Item 1 1    
Face Amount $ 496,200 $ 496,200    
Carrying Value $ 493,800 $ 492,936    
Basis spread 2.10% 2.10%    
STWD 2024-SIF3        
Secured Borrowings        
Basis spread   2.41%    
STWD 2024-SIF3 | Collateral assets        
Secured Borrowings        
Count | Item 27 31    
Face Amount $ 354,210 $ 394,070    
Carrying Value $ 408,594 $ 410,263    
Basis spread 3.78% 4.01%    
STWD 2024-SIF3 | Financing        
Secured Borrowings        
Count | Item 1 1    
Face Amount $ 330,000 $ 330,000    
Carrying Value $ 330,000 $ 327,553    
Basis spread 2.41%      
STWD 2019-FL1 | Collateral assets        
Secured Borrowings        
Count | Item   7    
Face Amount   $ 383,853    
Carrying Value   $ 385,712    
Basis spread   3.50%    
STWD 2019-FL1 | Financing        
Secured Borrowings        
Count | Item   1    
Face Amount   $ 220,228    
Carrying Value   $ 220,228    
Basis spread   2.10%    
STWD 2021-SIF2 | Collateral assets        
Secured Borrowings        
Count | Item   30    
Face Amount   $ 500,898    
Carrying Value   $ 515,425    
Basis spread   3.79%    
STWD 2021-SIF2 | Financing        
Secured Borrowings        
Count | Item   1    
Face Amount   $ 410,000    
Carrying Value   $ 409,072    
Basis spread   2.11%    
ABS Financing | Collateral assets        
Secured Borrowings        
Count | Item 433      
Carrying Value $ 1,927,934      
ABS Financing | Financing        
Secured Borrowings        
Count | Item 4      
Face Amount $ 1,268,328      
Carrying Value $ 1,261,678      
Basis spread 5.73%      
ABS, FI Series 2025-1        
Secured Borrowings        
Face Amount       $ 492,100
Debt, weighted average interest rate       5.26%
ABS, FI Series 2025-1 | Financing        
Secured Borrowings        
Face Amount   $ 390,900    
Debt, weighted average interest rate   5.26%    
ABS, FI Series 2024-1 | Financing        
Secured Borrowings        
Face Amount   $ 240,300    
Debt, weighted average interest rate   5.03%    
ABS, FI Series 2023-2 | Financing        
Secured Borrowings        
Face Amount   $ 313,200    
Debt, weighted average interest rate   5.89%    
ABS, FI Series 2023-1 | Financing        
Secured Borrowings        
Face Amount   $ 323,900    
Debt, weighted average interest rate   6.65%    
v3.25.4
Secured Borrowings - Principal Repayments (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Total Securitized Financing  
Repayment of secured financings  
2026 $ 1,060,291
2027 571,017
2028 212,206
2029 297,578
2030 1,066,593
Thereafter 1,945,631
Total 5,153,316
Secured Borrowings  
Repayment of secured financings  
2026 2,279,460
2027 3,918,907
2028 1,886,610
2029 1,910,770
2030 5,053,797
Thereafter 2,884,565
Total 17,934,109
Repurchase Agreements  
Repayment of secured financings  
2026 1,053,645
2027 2,358,748
2028 1,489,670
2029 1,075,994
2030 2,775,491
Thereafter 136,544
Total 8,890,092
Other Secured Financing  
Repayment of secured financings  
2026 165,524
2027 989,142
2028 184,734
2029 537,198
2030 1,211,713
Thereafter 802,390
Total $ 3,890,701
v3.25.4
Unsecured Senior Notes - Unsecured Convertible Senior Notes Outstanding (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Oct. 14, 2025
Oct. 06, 2025
Apr. 08, 2025
Dec. 31, 2024
Dec. 27, 2024
Oct. 10, 2024
Mar. 27, 2024
Jul. 31, 2023
Jan. 25, 2022
Jul. 14, 2021
Dec. 04, 2017
Unsecured Senior Notes                        
Unsecured Senior Notes                        
Long term debt, gross $ 4,330,750       $ 3,030,750              
Unamortized deferred financing costs (25,645)       (19,168)              
Total carrying amount 4,283,836       2,994,682              
Unamortized discount—Convertible Notes                        
Unsecured Senior Notes                        
Unamortized discount (4,063)       (6,399)              
Unamortized discount—Senior Notes                        
Unsecured Senior Notes                        
Unamortized discount $ (17,206)       (10,501)              
2027 Convertible Notes                        
Unsecured Senior Notes                        
Coupon Rate 6.75%               6.75%      
Effective Rate 7.38%                      
Remaining Period of Amortization 1 year 6 months                      
Long term debt, gross $ 380,750       380,750              
2025 Senior Notes                        
Unsecured Senior Notes                        
Coupon Rate 4.75%                     4.75%
Basis spread 2.64%                      
Effective Rate 5.04%                      
Long term debt, gross $ 0       250,000              
2026 Senior Notes                        
Unsecured Senior Notes                        
Coupon Rate 3.63%                   3.625%  
Effective Rate 3.77%                      
Remaining Period of Amortization 6 months                      
Long term debt, gross $ 400,000       400,000              
2027 Senior Notes                        
Unsecured Senior Notes                        
Coupon Rate 4.38%                 4.375%    
Basis spread 2.95%                      
Effective Rate 4.49%                      
Remaining Period of Amortization 1 year                      
Long term debt, gross $ 500,000       500,000              
2028 Senior Notes                        
Unsecured Senior Notes                        
Coupon Rate 5.25%   5.25%                  
Basis spread 1.88%                      
Effective Rate 5.49%                      
Remaining Period of Amortization 2 years 9 months 18 days                      
Long term debt, gross $ 500,000       0              
2029 Senior Notes                        
Unsecured Senior Notes                        
Coupon Rate 7.25%             7.25%        
Basis spread 3.25%                      
Effective Rate 7.37%                      
Remaining Period of Amortization 3 years 3 months 18 days                      
Long term debt, gross $ 600,000       600,000              
April 2030 Senior Notes                        
Unsecured Senior Notes                        
Coupon Rate 6.00%           6.00%          
Basis spread 2.70%                      
Effective Rate 6.14%                      
Remaining Period of Amortization 4 years 3 months 18 days                      
Long term debt, gross $ 400,000       400,000              
July 2030 Senior Notes                        
Unsecured Senior Notes                        
Coupon Rate 6.50%         6.50%            
Basis spread 2.55%                      
Effective Rate 6.64%                      
Remaining Period of Amortization 4 years 6 months                      
Long term debt, gross $ 500,000       500,000              
October 2030 Senior Notes                        
Unsecured Senior Notes                        
Coupon Rate 6.50%     6.50%                
Basis spread 2.61%                      
Effective Rate 6.64%                      
Remaining Period of Amortization 4 years 9 months 18 days                      
Long term debt, gross $ 500,000       0              
2031 Senior Notes                        
Unsecured Senior Notes                        
Coupon Rate 5.75% 5.75%                    
Basis spread 2.24%                      
Effective Rate 5.90%                      
Remaining Period of Amortization 5 years                      
Long term debt, gross $ 550,000       $ 0              
Aggregate Notional Amount $ 275,000                      
v3.25.4
Unsecured Senior Notes - Narrative (Details)
1 Months Ended 12 Months Ended
Oct. 14, 2025
USD ($)
Oct. 06, 2025
USD ($)
Apr. 08, 2025
USD ($)
Mar. 15, 2025
USD ($)
Dec. 27, 2024
USD ($)
Nov. 21, 2024
USD ($)
Oct. 10, 2024
USD ($)
Mar. 27, 2024
USD ($)
Jan. 25, 2022
USD ($)
Jul. 14, 2021
USD ($)
Jul. 31, 2023
USD ($)
Dec. 31, 2025
USD ($)
condition
$ / shares
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 04, 2017
USD ($)
Secured Borrowings                              
Closing share price (in dollars per share) | $ / shares                       $ 18.01      
Unamortized discount—Convertible Notes                              
Secured Borrowings                              
Interest expense debt                       $ 28,200,000 $ 28,100,000 $ 16,600,000  
2025 Senior Notes                              
Secured Borrowings                              
Face Amount                             $ 500,000,000.0
Coupon Rate                       4.75%     4.75%
Repayments of debt       $ 250,000,000.0   $ 250,000,000.0                  
2026 Senior Notes                              
Secured Borrowings                              
Face Amount                   $ 400,000,000.0          
Coupon Rate                   3.625%   3.63%      
2026 Senior Notes | Redemption period two                              
Secured Borrowings                              
Redemption percentage                   100.00%          
2027 Senior Notes                              
Secured Borrowings                              
Face Amount                 $ 500,000,000.0            
Coupon Rate                 4.375%     4.38%      
2027 Senior Notes | Redemption period one                              
Secured Borrowings                              
Redemption percentage                 100.00%            
2027 Senior Notes | Redemption period two                              
Secured Borrowings                              
Redemption percentage                 100.00%            
2028 Senior Notes                              
Secured Borrowings                              
Face Amount   $ 500,000,000.0                          
Coupon Rate   5.25%                   5.25%      
2028 Senior Notes | Redemption period one                              
Secured Borrowings                              
Redemption percentage   100.00%                          
2028 Senior Notes | Redemption period two                              
Secured Borrowings                              
Redemption percentage   100.00%                          
2028 Senior Notes | Redemption period three                              
Secured Borrowings                              
Redemption percentage   40.00%                          
2029 Senior Notes                              
Secured Borrowings                              
Face Amount               $ 600,000,000.0              
Coupon Rate               7.25%       7.25%      
2029 Senior Notes | Redemption period one                              
Secured Borrowings                              
Redemption percentage               100.00%              
2029 Senior Notes | Redemption period two                              
Secured Borrowings                              
Redemption percentage               100.00%              
2029 Senior Notes | Redemption period three                              
Secured Borrowings                              
Redemption percentage               40.00%              
April 2030 Senior Notes                              
Secured Borrowings                              
Face Amount             $ 400,000,000.0                
Coupon Rate             6.00%         6.00%      
April 2030 Senior Notes | Redemption period one                              
Secured Borrowings                              
Redemption percentage             100.00%                
April 2030 Senior Notes | Redemption period two                              
Secured Borrowings                              
Redemption percentage             100.00%                
April 2030 Senior Notes | Redemption period three                              
Secured Borrowings                              
Redemption percentage             40.00%                
July 2030 Senior Notes                              
Secured Borrowings                              
Face Amount         $ 500,000,000.0                    
Coupon Rate         6.50%             6.50%      
July 2030 Senior Notes | Redemption period one                              
Secured Borrowings                              
Redemption percentage         100.00%                    
July 2030 Senior Notes | Redemption period two                              
Secured Borrowings                              
Redemption percentage         100.00%                    
July 2030 Senior Notes | Redemption period three                              
Secured Borrowings                              
Redemption percentage         40.00%                    
October 2030 Senior Notes                              
Secured Borrowings                              
Face Amount     $ 500,000,000.0                        
Coupon Rate     6.50%                 6.50%      
October 2030 Senior Notes | Redemption period one                              
Secured Borrowings                              
Redemption percentage     100.00%                        
October 2030 Senior Notes | Redemption period two                              
Secured Borrowings                              
Redemption percentage     100.00%                        
October 2030 Senior Notes | Redemption period three                              
Secured Borrowings                              
Redemption percentage     40.00%                        
2031 Senior Notes                              
Secured Borrowings                              
Face Amount $ 550,000,000.0                            
Coupon Rate 5.75%                     5.75%      
2031 Senior Notes | Redemption period one                              
Secured Borrowings                              
Redemption percentage 100.00%                            
2031 Senior Notes | Redemption period two                              
Secured Borrowings                              
Redemption percentage 100.00%                            
2031 Senior Notes | Redemption period three                              
Secured Borrowings                              
Redemption percentage 40.00%                            
2027 Convertible Notes                              
Secured Borrowings                              
Face Amount                     $ 380,800,000        
Coupon Rate                     6.75% 6.75%      
Proceeds from convertible debt                     $ 371,200,000        
Amount by which if-converted value of the notes are greater than principal amount                       $ 50,400,000      
Conversion price (in dollars per share) | $ / shares                       $ 20.76      
If-converted value                       $ 330,400,000      
Convertible notes carrying value                       376,400,000      
Convertible notes fair value                       $ 391,900,000      
Minimum number of conditions to be satisfied for conversion of debt | condition                       1      
2027 Convertible Notes | Conversion upon satisfaction of closing market price condition                              
Secured Borrowings                              
Minimum trading period as a basis for debt conversion                       20 days      
Consecutive trading period as a basis for debt conversion                       30 days      
2027 Convertible Notes | Conversion upon satisfaction of trading price condition                              
Secured Borrowings                              
Consecutive trading period as a basis for debt conversion                       5 days      
2027 Convertible Notes | Minimum | Conversion upon satisfaction of closing market price condition                              
Secured Borrowings                              
Percentage of conversion price as a basis for debt conversion                       110.00%      
Period of average closing market price of common stock as a basis for debt conversion                       10 days      
Percentage of per share value of distributions that exceeds the market price of the entity's common stock as a basis for debt conversion                       10.00%      
2027 Convertible Notes | Maximum | Conversion upon satisfaction of trading price condition                              
Secured Borrowings                              
Percentage of conversion price and last reported sales price as a basis for debt conversion                       98.00%      
v3.25.4
Unsecured Senior Notes - Convertible Notes (Details)
12 Months Ended
Dec. 31, 2025
$ / shares
Unsecured Senior Notes  
Closing share price (in dollars per share) $ 18.01
2027 Convertible Notes  
Unsecured Senior Notes  
Conversion Rate 48.1783
Conversion price (in dollars per share) $ 20.76
v3.25.4
Loan Securitization/Sale Activities - Narrative (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Commercial and Residential Lending Segment        
Loan Transfer Activities        
Net gains (losses) on the sale of loan qualifying for sales treatment   $ (400,000) $ 300,000 $ 0
Commercial and Residential Lending Segment | First Mortgage Loan        
Loan Transfer Activities        
Loans held-for-sale face amount   231,700,000    
Proceeds   229,900,000    
Commercial and Residential Lending Segment | First Mortgage and Mezzanine Loan        
Loan Transfer Activities        
Loans held-for-sale face amount     40,100,000  
Commercial and Residential Lending Segment | Mezzanine Loans        
Loan Transfer Activities        
Loans held-for-sale face amount       95,500,000
Investing and Servicing Loan Sales        
Loan Transfer Activities        
Loans held-for-sale face amount   42,500,000 127,900,000  
Proceeds   43,500,000 124,800,000  
Investing and Servicing Loan Sales | Residential Loans        
Loan Transfer Activities        
Loans held-for-sale face amount   0 0 0
Infrastructure Lending Segment        
Loan Transfer Activities        
Loans held-for-sale face amount   0 49,500,000 0
Proceeds     47,100,000  
Loans held for sale Sold fair value adjustment $ 1,500,000      
RMBS        
Loan Transfer Activities        
Payments to acquire marketable securities   $ 0 $ 0 $ 0
v3.25.4
Loan Securitization/Sale Activities - Loans (Details) - Investing and Servicing Segment - Commercial Loans - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Loan Transfer Activities      
Face Amount $ 1,201,892 $ 1,567,244 $ 759,740
Proceeds $ 1,241,841 $ 1,603,167 $ 770,733
v3.25.4
Derivatives and Hedging Activity - Designated and Non-Designated Hedges (Details) - Dec. 31, 2025
€ in Thousands, £ in Thousands, SFr in Thousands, $ in Thousands, $ in Thousands
USD ($)
contract
Item
EUR (€)
contract
Item
GBP (£)
contract
Item
AUD ($)
contract
Item
CHF (SFr)
contract
Item
Derivatives          
Number of Contracts 609 609 609 609 609
Foreign exchange contracts | EUR | Long          
Derivatives          
Number of Contracts 13 13 13 13 13
Aggregate Notional Amount | €   € 255,758      
Foreign exchange contracts | EUR | Short          
Derivatives          
Number of Contracts 152 152 152 152 152
Aggregate Notional Amount | €   € 659,467      
Foreign exchange contracts | GBP | Long          
Derivatives          
Number of Contracts 13 13 13 13 13
Aggregate Notional Amount | £     £ 57,876    
Foreign exchange contracts | GBP | Short          
Derivatives          
Number of Contracts 256 256 256 256 256
Aggregate Notional Amount | £     £ 485,539    
Foreign exchange contracts | AUD | Long          
Derivatives          
Number of Contracts 9 9 9 9 9
Aggregate Notional Amount | $       $ 751,857  
Foreign exchange contracts | AUD | Short          
Derivatives          
Number of Contracts 87 87 87 87 87
Aggregate Notional Amount | $       $ 1,471,485  
Foreign exchange contracts | CHF | Long          
Derivatives          
Number of Contracts 1 1 1 1 1
Aggregate Notional Amount | SFr         SFr 5,584
Foreign exchange contracts | CHF | Short          
Derivatives          
Number of Contracts 7 7 7 7 7
Aggregate Notional Amount | SFr         SFr 17,326
Foreign exchange contracts | SEK | Short          
Derivatives          
Number of Contracts | Item 24 24 24 24 24
Aggregate Notional Amount | $ $ 360,609        
Interest rate swaps – Paying fixed rates | USD          
Derivatives          
Number of Contracts 33 33 33 33 33
Aggregate Notional Amount | $ $ 2,497,198        
Interest rate swaps – Receiving fixed rates | USD          
Derivatives          
Number of Contracts 8 8 8 8 8
Aggregate Notional Amount | $ $ 3,313,380        
Interest rate futures | USD          
Derivatives          
Number of Contracts 1 1 1 1 1
Aggregate Notional Amount | $ $ 27,300        
Interest rate caps | USD          
Derivatives          
Number of Contracts 3 3 3 3 3
Aggregate Notional Amount | $ $ 509,000        
Credit instruments | USD          
Derivatives          
Number of Contracts 2 2 2 2 2
Aggregate Notional Amount | $ $ 90,000        
v3.25.4
Derivatives and Hedging Activity - Narrative (Details)
$ in Billions
12 Months Ended
Dec. 31, 2025
USD ($)
Reverse Interest Rate Swap And Forward Starting Swap  
Derivatives  
Derivative, notional amount $ 2.3
Reverse Interest Rate Swap | Remainder of 2024  
Derivatives  
Percentage of payments offset 100.00%
Reverse Interest Rate Swap | 2025 Through 2nd Quarter of 2027  
Derivatives  
Percentage of payments offset 80.00%
Forward Starting Swap  
Derivatives  
VIE duration (in years) 4 years
Interest Rate Swaps Not Yet Effective  
Derivatives  
Derivative, notional amount $ 4.8
Interest rate contracts  
Derivatives  
Notional amount of swaps not yet effective $ 3.1
v3.25.4
Derivatives and Hedging Activity - Fair Value (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Fair value of derivative instruments    
Fair Value of Derivatives in an Asset Position $ 45,813 $ 175,520
Fair Value of Derivatives in a Liability Position 83,983 94,890
Foreign exchange contracts    
Fair value of derivative instruments    
Fair Value of Derivatives in an Asset Position 26,770 137,577
Fair Value of Derivatives in a Liability Position 72,351 67,452
Interest rate contracts    
Fair value of derivative instruments    
Fair Value of Derivatives in an Asset Position 18,657 37,758
Fair Value of Derivatives in a Liability Position 10,060 27,292
Credit instruments    
Fair value of derivative instruments    
Fair Value of Derivatives in an Asset Position 386 185
Fair Value of Derivatives in a Liability Position $ 1,572 $ 146
v3.25.4
Derivatives and Hedging Activity - Effect on Financial Statements (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivatives      
Amount of Gain (Loss) $ (127,268) $ 157,934 $ (38,605)
Foreign exchange contracts      
Derivatives      
Amount of Gain (Loss) (110,461) 95,110 (65,085)
Interest rate contracts      
Derivatives      
Amount of Gain (Loss) (16,303) 64,036 27,293
Credit instruments      
Derivatives      
Amount of Gain (Loss) $ (504) $ (1,212) $ (813)
v3.25.4
Offsetting Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Derivative assets    
Gross Amounts Recognized $ 45,813 $ 175,520
Gross Amounts Offset in the Statement of Financial Position 0 0
Net Amounts Presented in the Statement of Financial Position 45,813 175,520
Derivative assets, Gross Amounts Not Offset in the Statements of Financial Position, Financial Instruments 33,709 94,440
Derivative assets, Gross Amounts Not Offset in the Statements of Financial Position, Cash Collateral Received/Pledged 0 20,760
Total net derivative assets 12,104 60,320
Derivative liabilities    
Gross Amounts Recognized 83,983 94,890
Gross Amounts Offset in the Statement of Financial Position 0 0
Net Amounts Presented in the Statement of Financial Position 83,983 94,890
Derivative liabilities, Gross Amounts Not Offset in the Statements of Financial Position, Financial Instruments 33,709 94,440
Derivative liabilities, Gross Amounts Not Offset in the Statements of Financial Position, Cash Collateral Received/Pledged 50,274 450
Total net derivative liabilities 0 0
Repurchase agreements    
Gross Amounts Recognized 8,890,092 8,336,385
Gross Amounts Offset in the Statement of Financial Position 0 0
Net Amounts Presented in the Statement of Financial Position 8,890,092 8,336,385
Repurchase agreements, Gross Amounts Not Offset in the Statements of Financial Position, Financial Instruments 8,890,092 8,336,385
Repurchase agreements, Gross Amounts Not Offset in the Statements of Financial Position, Cash Collateral Received/Pledged 0 0
Total net repurchase agreements 0 0
Offsetting Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned [Abstract]    
Gross Amounts Recognized 8,974,075 8,431,275
Gross Amounts Offset in the Statement of Financial Position 0 0
Net Amounts Presented in the Statement of Financial Position 8,974,075 8,431,275
Liabilities, Gross Amounts Not Offset in the Statements of Financial Position, Financial Instruments 8,923,801 8,430,825
Liabilities, Gross Amounts Not Offset in the Statements of Financial Position, Cash Collateral Received/Pledged 50,274 450
Total net liabilities $ 0 $ 0
v3.25.4
Variable Interest Entities - Assets and Liabilities of Consolidated CLO (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Assets:      
Cash and cash equivalents $ 499,480 $ 377,831  
Loans held-for-investment 18,862,712 15,437,013  
Investment securities 301,000 533,258  
Properties, net 3,448,652 1,373,678  
Intangible assets, net 436,059 60,704 $ 64,967
Accrued interest receivable 162,679 167,767  
Other assets 362,991 368,229  
Total Assets 63,183,357 62,556,497  
Liabilities      
Securitized financing, net 5,131,453 3,196,426  
Total Liabilities 55,693,851 55,363,025  
Primary beneficiary      
Assets:      
Total Assets 86,600    
CLOs | Primary beneficiary      
Assets:      
Cash and cash equivalents 251,137 76,320  
Investment securities 0 216  
Properties, net 1,570,531 0  
Intangible assets, net 333,263 0  
Accrued interest receivable 14,178 20,755  
Other assets 34,399 3,714  
Total Assets 6,739,635 4,076,969  
Liabilities      
Accounts payable, accrued expenses and other liabilities 79,854 23,540  
Securitized financing, net 5,131,453 3,196,426  
Total Liabilities 5,211,307 3,219,966  
CLOs | Primary beneficiary | Loans held for investment      
Assets:      
Loans held-for-investment $ 4,536,127 $ 3,975,964  
v3.25.4
Variable Interest Entities - Narrative (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Variable interest entities        
VIE assets $ 63,183,357,000 $ 62,556,497,000    
VIE liabilities 55,693,851,000 55,363,025,000    
Temporary Equity: Redeemable non-controlling interests 364,118,000 426,695,000 $ 414,348,000 $ 362,790,000
Investments in unconsolidated entities $ 84,752,000 $ 99,370,000    
CMBS JV        
Variable interest entities        
Subsidiary, ownership percentage, parent 51.00%      
Primary beneficiary        
Variable interest entities        
VIE assets $ 86,600,000      
Primary beneficiary | CMBS Venture Holdings        
Variable interest entities        
VIE assets 219,500,000      
VIE liabilities 53,500,000      
Primary beneficiary | SPT Dolphin        
Variable interest entities        
VIE assets 1,800,000,000      
VIE liabilities 0      
Primary beneficiary | Woodstar Feeder Fund, L.P.        
Variable interest entities        
VIE assets 500,000,000      
Temporary Equity: Redeemable non-controlling interests 400,000,000      
Not primary beneficiary        
Variable interest entities        
Maximum risk of loss related to VIEs, on fair value basis 32,500,000      
Not primary beneficiary | Measurement Period Adjustments        
Variable interest entities        
Investments in unconsolidated entities 6,300,000      
Not primary beneficiary | Securitization SPEs        
Variable interest entities        
Long term debt, gross $ 4,600,000,000      
v3.25.4
Related-Party Transactions - Management Agreement (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
d
qtr
shares
Dec. 31, 2024
USD ($)
shares
Dec. 31, 2023
USD ($)
shares
Related-Party Transactions      
Trading days period | d 5    
Granted (in shares) | shares 3,753,212    
Share-based expense $ 60,967,000 $ 59,448,000 $ 52,949,000
Manager Equity Plan      
Related-Party Transactions      
Granted (in shares) | shares 1,350,000    
S P T Management L L C      
Related-Party Transactions      
Base management fee 1.50%    
Management fee expense $ 97,200,000 89,800,000 87,300,000
Base management fee payable $ 25,300,000 23,500,000  
Core earnings period threshold 12 months    
Core earnings threshold percentage 8.00%    
Core earnings threshold, number of quarters | qtr 12    
Core earnings threshold amount $ 0    
Incentive fee calculation amount $ 0    
Incentive fee calculation multiplication factor 20.00%    
Rolling period 12 months    
Stock value factor 8.00%    
Incentive fee quarters period | qtr 3    
Percentage of installment payable in shares 50.00%    
Stock ownership limit 9.80%    
Accrued incentive fee $ 13,700,000 35,300,000 35,700,000
Unpaid incentive fee 3,500,000 12,700,000  
Executive compensation expense 6,300,000 5,600,000 $ 8,000,000.0
Unpaid reimbursable compensation $ 2,800,000 $ 2,700,000  
Percentage of votes needed to terminate agreement 66.67%    
Termination period notice 180 days    
Termination fee multiplier 3    
Termination fee period quarters | qtr 8    
Termination fee payable $ 0    
Termination period without notice 30 days    
S P T Management L L C | Restricted Stock Awards      
Related-Party Transactions      
Granted (in shares) | shares 416,780 924,092 226,955
Grant date values $ 8,400,000 $ 18,800,000 $ 4,300,000
Share-based expense $ 9,500,000 8,300,000 8,700,000
S P T Management L L C | Restricted Stock Awards | Manager Equity Plan      
Related-Party Transactions      
Vesting Period 3 years    
S P T Management L L C | Employee Stock      
Related-Party Transactions      
Share-based expense $ 0 $ 0 $ 0
v3.25.4
Related-Party Transactions - Manager Equity Plan (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Nov. 30, 2022
Nov. 30, 2020
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Related-Party Transactions              
Granted (in shares)         3,753,212    
Share-based expense         $ 60,967 $ 59,448 $ 52,949
Manager Equity Plan              
Related-Party Transactions              
Granted (in shares)         1,350,000    
Restricted stock units | Manager Equity Plan              
Related-Party Transactions              
Granted (in shares) 1,350,000 1,300,000 1,500,000 1,800,000      
Share-based expense         $ 25,600 $ 19,300 $ 18,000
v3.25.4
Related-Party Transactions - Investments in Loans and Securities (Details)
$ in Thousands, € in Millions, £ in Millions
1 Months Ended 2 Months Ended 4 Months Ended 12 Months Ended
Dec. 31, 2025
EUR (€)
Jun. 30, 2025
USD ($)
extension
May 31, 2025
USD ($)
Jan. 31, 2025
USD ($)
unit
Dec. 31, 2024
USD ($)
loan
May 31, 2024
USD ($)
extension
Apr. 30, 2024
USD ($)
extension
Aug. 31, 2023
USD ($)
Jul. 31, 2023
Jul. 31, 2019
USD ($)
Apr. 30, 2019
USD ($)
Feb. 28, 2019
USD ($)
powerPlant
Dec. 31, 2012
USD ($)
shares
Feb. 25, 2026
USD ($)
Jul. 31, 2019
USD ($)
Dec. 31, 2025
USD ($)
mortgageLoan
transaction
shares
Dec. 31, 2024
USD ($)
shares
Dec. 31, 2023
USD ($)
shares
Dec. 31, 2012
USD ($)
shares
Dec. 31, 2025
EUR (€)
mortgageLoan
shares
Jul. 31, 2024
USD ($)
Apr. 30, 2024
GBP (£)
Mar. 31, 2022
USD ($)
Related-Party Transactions                                              
Number of related-party loan transactions | transaction                               8              
Loan foreclosure and equity control                               $ 196,543 $ 351,131 $ 102,774          
Proceeds from loans sold                               229,867 87,269 95,271          
Loans held-for-investment, net of credit loss allowances of $440,842 and $448,295         $ 15,437,013                     $ 18,862,712 15,437,013            
Weighted-average Spread Above Index                               3.40%       3.40%      
Other equity investments, carrying value         $ 16,436                     $ 16,436 16,436            
Acquisitions/originations/additional funding                               $ 8,934,637 $ 4,781,916 $ 3,474,242          
SEREF                                              
Related-Party Transactions                                              
Number of shares acquired (in shares) | shares                                     9,140,000        
Number of shares redeemed (in shares) | shares                               3,944,520 2,767,038 1,892,313          
Proceeds from shares redeemed                               $ 5,100 $ 3,700 $ 2,500          
Remaining held (in shares) | shares                               536,129       536,129      
Ownership percentage                               2.30%              
Equity interest in a data center business in Ireland                                              
Related-Party Transactions                                              
Cost method, Participation / Ownership %         0.72%                     0.54% 0.72%     0.54%      
Other equity investments, carrying value         $ 7,672                     $ 7,672 $ 7,672            
Cost method investments, combined voting interest, percentage                               50.00%       50.00%      
Additional contribution                                 $ 300            
Affiliated Entity | SEREF                                              
Related-Party Transactions                                              
Number of shares redeemed (in shares) | shares                               3,944,520 2,767,038 1,892,313          
Proceeds from shares redeemed                               $ 5,100 $ 3,700 $ 2,500          
Remaining held (in shares) | shares                               536,129       536,129      
Ownership percentage                               2.30%              
Affiliated Entity | SEREF                                              
Related-Party Transactions                                              
Number of shares acquired (in shares) | shares                         9,140,000                    
Investment securities value                         $ 14,700           $ 14,700        
Ownership acquired in investment                         4.00%                    
Affiliated Entity | SEREF | Mezzanine Loans | Ireland                                              
Related-Party Transactions                                              
Loan foreclosure and equity control | € € 28.4                                            
Proceeds from loans sold | € € 4.8                                            
Affiliated Entity | Sponsor | Non-Interest-Bearing Loan                                              
Related-Party Transactions                                              
Face Amount                               $ 3,300       € 2.8      
Construction of Data Center in Ashburn | Affiliated Entity | Affiliates Of Manager | Borrower                                              
Related-Party Transactions                                              
Limited liability company or limited partnership, members or limited partners, ownership interest     92.50%                                        
Construction of Luxury Condominium Project | Affiliated Entity | Affiliates Of Manager | Borrower                                              
Related-Party Transactions                                              
Limited liability company or limited partnership, members or limited partners, ownership interest       90.00%                                      
Development and Recapitalization of Luxury Rental Cabins | Affiliated Entity                                              
Related-Party Transactions                                              
Loan extension term         24 months                                    
Conditional extension term         1 year                                    
Loans payable, interest rate decrease         2.25%                                    
Loans payable, basis spread         4.25%                       4.25%            
Loan payable, payment deferral term                 10 months                            
Loan payable, payment deferral interest rate                 3.00%                            
Loans payable                               147,500              
Loans payable, payment deferral, interest                               18,900              
Sale of Participating Interests in Commercial Loans to Private Investment Fund | Affiliated Entity                                              
Related-Party Transactions                                              
Number of commercial loans to a private investment fund | loan         4                                    
Amounts of transaction         $ 40,100                                    
Future funding commitments | Affiliated Entity                                              
Related-Party Transactions                                              
Amounts of transaction         15,900                                    
Refinancing of Medical Office Portfolio | Affiliated Entity                                              
Related-Party Transactions                                              
Loan number of extension options | extension           3                                  
Loan extension term           1 year                                  
Refinancing of Medical Office Portfolio | Affiliated Entity | SOFR                                              
Related-Party Transactions                                              
Loans payable, basis spread           5.50%                                  
Refinancing of Medical Office Portfolio | Affiliated Entity | Horizontal Risk Retention Certificates                                              
Related-Party Transactions                                              
Face Amount           $ 23,000                                  
Vacation Cottages, Caravan Homes, and Resorts Portfolio Acquisition | Affiliated Entity                                              
Related-Party Transactions                                              
Loan number of extension options | extension             2                                
Loan extension term             1 year                                
Loans payable | £                                           £ 352.0  
Vacation Cottages, Caravan Homes, and Resorts Portfolio Acquisition | Affiliated Entity | Sterling Over Night Indexed Average (SONIA)                                              
Related-Party Transactions                                              
Loans payable, basis spread             5.40%                             5.40%  
Purchase of FREMF 2024-KF163 | Affiliated Entity | Primary beneficiary                                              
Related-Party Transactions                                              
Loans held-for-investment, net of credit loss allowances of $440,842 and $448,295                                         $ 77,100    
Weighted-average Spread Above Index                                         6.00%    
Newly Formed FREMF 2024-KF163 Trust | Affiliated Entity | Primary beneficiary                                              
Related-Party Transactions                                              
Loans held-for-investment, net of credit loss allowances of $440,842 and $448,295                               $ 1,000,000              
Number of mortgage loans | mortgageLoan                               24       24      
Newly Formed FREMF 2024-KF163 Trust | Affiliates Of Manager | Primary beneficiary                                              
Related-Party Transactions                                              
Loans held-for-investment, net of credit loss allowances of $440,842 and $448,295                               $ 495,000              
Number of mortgage loans | mortgageLoan                               11       11      
Purchase of First Priority Infrastructure Term Loan Participation | Affiliated Entity | Starwood Energy Group                                              
Related-Party Transactions                                              
Acquisitions/originations/additional funding                   $ 16,000 $ 5,000 $ 60,000                      
First priority term loan                       $ 925,000                      
Upsize to term loan                             $ 350,000                
Number of domestic natural gas power plants | powerPlant                       4                      
Origination of First Mortgage Loan | Affiliated Entity                                              
Related-Party Transactions                                              
First priority term loan               $ 339,200                              
Proceeds from repayments on loans               $ 29,400                              
Loans Payable | Construction of Data Center in Herndon | Affiliated Entity                                              
Related-Party Transactions                                              
Face Amount   $ 587,100                                          
Debt instrument, face amount, percentage of origination   49.00%                                          
Amount funded                               $ 58,600              
Maturity period   4 years                                          
Loan number of extension options | extension   2                                          
Loan extension term   1 year                                          
Basis spread   3.00%                                          
Debt instrument, face amount, percentage of origination, third party   51.00%                                          
Loans Payable | Construction of Data Center in Herndon | Affiliated Entity | Starwood Property Trust, Inc                                              
Related-Party Transactions                                              
Face Amount   $ 287,700                                          
Loans Payable | Construction of Data Center in Ashburn | Affiliated Entity                                              
Related-Party Transactions                                              
Face Amount     $ 638,500                                        
Debt instrument, face amount, percentage of origination     33.33%                                        
Amount funded                               144,600              
Maturity period     5 years 4 years                                      
Basis spread     2.50%                                        
Debt instrument, floor on variable rate     2.00%                                        
Debt instrument, face amount, percentage of origination, third party     66.67%                                        
Loans Payable | Construction of Data Center in Ashburn | Affiliated Entity | Starwood Property Trust, Inc                                              
Related-Party Transactions                                              
Face Amount     $ 212,800                                        
Loans Payable | Construction of Luxury Condominium Project | Affiliated Entity                                              
Related-Party Transactions                                              
Face Amount       $ 388,400                                      
Debt instrument, face amount, percentage of origination       49.00%                                      
Amount funded                               $ 72,100              
Loan extension term       1 year                                      
Basis spread       4.25%                                      
Debt instrument, floor on variable rate       3.00%                                      
Debt instrument, face amount, percentage of origination, third party       51.00%                                      
Number of units | unit       81                                      
Loans Payable | Construction of Luxury Condominium Project | Affiliated Entity | Starwood Property Trust, Inc                                              
Related-Party Transactions                                              
Face Amount       $ 190,300                                      
Loans Payable | Development and Recapitalization of Luxury Rental Cabins | Affiliated Entity                                              
Related-Party Transactions                                              
Face Amount         $ 25,000                       $ 25,000           $ 200,000
Loans Payable | Refinancing of Medical Office Portfolio | Affiliated Entity                                              
Related-Party Transactions                                              
Face Amount           $ 39,500                                  
Maturity period           2 years                                  
Loans Payable | Refinancing of Medical Office Portfolio | Affiliated Entity | Subsequent Event                                              
Related-Party Transactions                                              
Repayments of debt                           $ 39,500                  
Loans Payable | Vacation Cottages, Caravan Homes, and Resorts Portfolio Acquisition | Affiliated Entity                                              
Related-Party Transactions                                              
Face Amount             $ 219,800                             £ 176.0  
Debt instrument, discount, percentage             1.00%                                
Secured Borrowings | Refinancing of Medical Office Portfolio | Affiliated Entity | MED 2024-MOB                                              
Related-Party Transactions                                              
Face Amount           $ 450,500                                  
v3.25.4
Related-Party Transactions - Investments in Unconsolidated Entities (Details) - Joint Venture One
1 Months Ended
Apr. 30, 2013
Related-Party Transactions  
Ownership percentage acquired 50.00%
Starwood Distressed Opportunity Fund I X  
Related-Party Transactions  
Ownership percentage acquired 50.00%
v3.25.4
Related-Party Transactions - Leasing Arrangements (Details) - Office Lease Agreement with Affiliate of Chairman and CEO - Affiliates of Chairman and CEO
1 Months Ended 12 Months Ended
Sep. 30, 2022
ft²
$ / sqft
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Apr. 30, 2020
USD ($)
Related-Party Transactions          
Area of office space | ft² 64,424        
Term of master lease agreements 15 years        
Annual base rent (in usd per sq ft) | $ / sqft 52.00        
Percent increase in base rent 3.00%        
Security deposit         $ 1,900,000
Rent payments   $ 7,100,000 $ 6,500,000 $ 6,600,000  
Rent expense   7,600,000 7,000,000.0 7,200,000  
Payments for tenant improvements   $ 0 $ 0 $ 1,300,000  
v3.25.4
Related-Party Transactions - Acquisitions from Consolidated CMBS Trusts (Details) - Reo Portfolio - CMBS - Investing and Servicing Segment - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2023
Dec. 31, 2024
Related-Party Transactions      
Consideration transferred $ 0 $ 0  
Assets acquired     $ 7,700,000
v3.25.4
Related-Party Transactions - Other Related-Party Arrangements (Details) - USD ($)
1 Months Ended 12 Months Ended
Mar. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Related-Party Transactions        
Other assets   $ 362,991,000 $ 368,229,000  
Highmark Residential        
Related-Party Transactions        
Amounts of transaction   7,100,000 6,500,000 $ 6,000,000.0
Fund Participants | Reo Portfolio        
Related-Party Transactions        
Aggregate commitment   15,000,000.0    
Capital commitments funded   $ 4,900,000    
Additional earning increments of operating cash flows   60.00%    
Preferred return rate   5.00%    
Non-controlling interest income   $ 0 1,100,000 1,900,000
Fund Participants | Reo Portfolio | Fund Participants        
Related-Party Transactions        
Ownership percentage   10.00%    
Shared Services Agreement | Affiliated Entity        
Related-Party Transactions        
Amounts of transaction   $ 3,700,000 4,400,000  
Other assets   1,800,000    
Construction Loan Services Contract | Affiliated Entity        
Related-Party Transactions        
Amounts of transaction $ 300,000      
Construction Loan $ 550,000,000.0      
Construction Loan Services Contract, Costs | Affiliated Entity        
Related-Party Transactions        
Amounts of transaction   200,000    
Title Agency Services | Affiliated Entity        
Related-Party Transactions        
Amounts of transaction   $ 400,000 $ 1,700,000 $ 0
v3.25.4
Stockholders' Equity and Non-Controlling Interests - Narrative (Details)
1 Months Ended 12 Months Ended
Nov. 06, 2021
USD ($)
Nov. 05, 2021
USD ($)
Apr. 30, 2022
USD ($)
shares
Dec. 31, 2025
USD ($)
extension
$ / shares
shares
Dec. 31, 2024
USD ($)
$ / shares
shares
Dec. 31, 2023
USD ($)
$ / shares
shares
May 31, 2025
USD ($)
May 31, 2014
shares
Equity Incentive Plans                
Preferred stock, shares authorized (in shares) | shares       100,000,000 100,000,000      
Preferred stock, par value (in dollars per share) | $ / shares       $ 0.01 $ 0.01      
Common stock, shares authorized (in shares) | shares       500,000,000 500,000,000      
Common stock, par value (in dollars per share) | $ / shares       $ 0.01 $ 0.01      
Shares authorized under DRIP plan (in shares) | shares               11,000,000.0
Granted (in shares) | shares       3,753,212        
Granted (in dollars per share) | $ / shares       $ 20.01 $ 20.23 $ 18.93    
Unrecognized compensation expense       $ 78,700,000        
Compensation recognition period       1 year 6 months        
Fair value of shares vested in period       $ 41,500,000 $ 51,800,000 $ 30,300,000    
Contributions from non-controlling interests       7,450,000 9,306,000 2,724,000    
Net income       6,929,000 19,549,000 58,410,000    
Net income attributable to non-controlling interests       $ 31,549,000 20,644,000 78,944,000    
CMBS JV                
Equity Incentive Plans                
Subsidiary, ownership percentage, parent       51.00%        
Class A Units                
Equity Incentive Plans                
Value of shares issued to settle redemption       $ 100,000 0 100,000    
Cash amount settled           1,300,000    
Number of units outstanding (in shares) | shares       9,600,000        
Woodstar II Portfolio | Class A Units                
Equity Incentive Plans                
Net income attributable to non-controlling interests       $ 18,500,000 18,600,000 18,700,000    
Subsidiaries | Woodstar II Portfolio                
Equity Incentive Plans                
Conversion of stock ratio       1        
Subsidiaries | Woodstar II Portfolio | Class A Units                
Equity Incentive Plans                
Shares issued (in shares) | shares       10,200,000        
Right to receive additional shares (in shares) | shares       1,900,000        
Subsidiaries | Woodstar II Portfolio | Class A Units | Non- Controlling Interests                
Equity Incentive Plans                
Redemption of units       $ 205,700,000 207,100,000      
Woodstar Fund                
Equity Incentive Plans                
Percentage of interest sold   20.60%            
Contributions from non-controlling interests $ 214,200,000 $ 216,000,000.0            
Initial term       8 years        
Number of extension options | extension       2        
Extension term       1 year        
CMBS JV                
Equity Incentive Plans                
Non-controlling interest       $ 89,300,000 94,500,000      
CMBS JV | Joint Venture Partner                
Equity Incentive Plans                
Ownership percentage       49.00%        
CMBS JV | Woodstar II Portfolio | Class A Units                
Equity Incentive Plans                
Net income attributable to non-controlling interests       $ 2,600,000 $ (23,000,000.0) $ (1,500,000)    
Starwood Property Trust, Inc. Equity Plan and Manager Equity Plan                
Equity Incentive Plans                
Number of shares of authorized for issuance (in shares) | shares     18,700,000          
Number of shares available for future grants (in shares) | shares       9,731,228        
Vesting Period       3 years        
Employee Stock                
Equity Incentive Plans                
Purchase price of fair market value     85.00%          
Maximum purchase value during calendar year, per employee     $ 25,000          
Number of shares of authorized for issuance (in shares) | shares     2,000,000          
Number of shares issued for future grants (in shares) | shares       115,117 113,953 123,327    
Purchase price (in dollars per share) | $ / shares       $ 16.77 $ 16.88 $ 15.46    
Common stock available for future issuance (in shares) | shares       1,600,000        
Restricted stock | Starwood Property Trust, Inc. Equity Plan and Manager Equity Plan                
Equity Incentive Plans                
Granted (in shares) | shares       2,403,212 1,833,660 914,694    
ATM Agreement                
Equity Incentive Plans                
Authorized value of stock under ATM agreement             $ 500,000,000.0  
Number of shares issued (in shares) | shares       1,561,634 0 0    
Sale of Stock, Consideration Received on Transaction       $ 31,600,000        
Sale of stock average price (in dollars per share) | $ / shares       $ 20.22        
Commission costs under ATM agreement       $ 500,000        
v3.25.4
Stockholders' Equity and Non-Controlling Interests -Schedule of Common Stock Issued in Public Offering (Details) - Public Offering - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
1 Months Ended 2 Months Ended
Sep. 30, 2024
Aug. 31, 2025
Subsidiary, Sale of Stock [Line Items]    
Shares issued (in shares) 20,125 27,125
Price (in dollars per share) $ 19.50 $ 19.70
Sale of Stock, Consideration Received on Transaction $ 392,478 $ 534,363
v3.25.4
Stockholders' Equity and Non-Controlling Interests - Declared Dividends (Details) - $ / shares
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Stockholders' Equity Note [Abstract]                              
Dividends declared per common share (in dollars per share) $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 0.48 $ 1.92 $ 1.92 $ 1.92
v3.25.4
Stockholders' Equity and Non-Controlling Interests - Equity Incentive Plans (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Nov. 30, 2022
Nov. 30, 2020
Dec. 31, 2025
Equity Incentive Plans          
Amount Granted (in shares)         3,753,212
Manager Equity Plan          
Equity Incentive Plans          
Amount Granted (in shares)         1,350,000
Restricted stock units | Manager Equity Plan          
Equity Incentive Plans          
Amount Granted (in shares) 1,350,000 1,300,000 1,500,000 1,800,000  
Grant Date Fair Value $ 27,081 $ 26,104 $ 31,605 $ 30,078  
Vesting Period 3 years 3 years 3 years 3 years  
v3.25.4
Stockholders' Equity and Non-Controlling Interests - Common Stock Issued to Manager (Details) - Manager Equity Plan - $ / shares
1 Months Ended
Aug. 31, 2025
May 31, 2025
Feb. 28, 2025
Aug. 31, 2024
May 31, 2024
Feb. 29, 2024
Aug. 31, 2023
May 31, 2023
Mar. 31, 2023
Equity Incentive Plans                  
Shares of common stock issued (in shares) 4,601 256,932 318,585 90,381 471,179 496,170 92,640 377,207 373,204
Price per share (in dollars per share) $ 19.88 $ 19.58 $ 19.98 $ 19.42 $ 20.25 $ 19.68 $ 20.59 $ 16.39 $ 19.38
v3.25.4
Stockholders' Equity and Non-Controlling Interests - Share Based Compensation Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Equity Incentive Plans      
Share-based expense $ 60,967 $ 59,448 $ 52,949
Management fees:      
Equity Incentive Plans      
Share-based expense 32,498 36,923 31,730
Management fees: | Manager Equity Plans      
Equity Incentive Plans      
Share-based expense 25,625 19,261 18,027
Management fees: | Manager incentive fee      
Equity Incentive Plans      
Share-based expense 6,873 17,662 13,703
General and administrative:      
Equity Incentive Plans      
Share-based expense 28,469 22,525 21,219
General and administrative: | ESPP      
Equity Incentive Plans      
Share-based expense 417 470 458
General and administrative: | Equity Plans      
Equity Incentive Plans      
Share-based expense $ 28,052 $ 22,055 $ 20,761
v3.25.4
Stockholders' Equity and Non-Controlling Interests - Non-Vested Shares (Details) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Non-Vested Shares and Share Equivalents activity      
Balance at the beginning of the period (in shares) 3,886,928    
Granted (in shares) 3,753,212    
Vested (in shares) (2,117,838)    
Forfeited (in shares) (23,185)    
Balance at the end of the period (in shares) 5,499,117 3,886,928  
Weighted Average Grant Date Fair Value (per share)      
Balance at the beginning of period (in dollars per share) $ 20.46    
Granted (in dollars per share) 20.01 $ 20.23 $ 18.93
Vested (in dollars per share) 20.68    
Forfeited (in dollars per share) 20.07    
Balance at the end of period (in dollars per share) $ 20.04 $ 20.46  
Equity Plan      
Non-Vested Shares and Share Equivalents activity      
Balance at the beginning of the period (in shares) 2,645,260    
Granted (in shares) 2,403,212    
Vested (in shares) (859,506)    
Forfeited (in shares) (23,185)    
Balance at the end of the period (in shares) 4,165,781 2,645,260  
Manager Equity Plan      
Non-Vested Shares and Share Equivalents activity      
Balance at the beginning of the period (in shares) 1,241,668    
Granted (in shares) 1,350,000    
Vested (in shares) (1,258,332)    
Forfeited (in shares) 0    
Balance at the end of the period (in shares) 1,333,336 1,241,668  
v3.25.4
Stockholders' Equity and Non-Controlling Interests - Vesting Schedule (Details) - shares
Dec. 31, 2025
Dec. 31, 2024
Equity Incentive Plans    
2024 (in shares) 1,726,048  
2025 (in shares) 1,622,614  
2026 (in shares) 2,150,455  
Total (in shares) 5,499,117 3,886,928
Equity Plan    
Equity Incentive Plans    
2024 (in shares) 842,712  
2025 (in shares) 1,172,614  
2026 (in shares) 2,150,455  
Total (in shares) 4,165,781 2,645,260
Manager Equity Plan    
Equity Incentive Plans    
2024 (in shares) 883,336  
2025 (in shares) 450,000  
2026 (in shares) 0  
Total (in shares) 1,333,336 1,241,668
v3.25.4
Earnings per Share - Reconciliation of Net Income and Number of Shares used in Computation of Earnings Per Share (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Basic Earnings      
Income attributable to STWD common stockholders $ 411,544 $ 359,933 $ 339,213
Less: Income attributable to participating shares not already deducted as non-controlling interests (9,188) (7,201) (6,412)
Basic earnings 402,356 352,732 332,801
Diluted Earnings      
Income attributable to STWD common stockholders 411,544 359,933 339,213
Less: Income attributable to participating shares not already deducted as non-controlling interests (9,188) (7,201) (6,412)
Diluted earnings $ 402,356 $ 352,732 $ 332,801
Number of Shares:      
Basic - Average shares outstanding (in shares) 349,687 319,921 309,771
Effect of dilutive securities - Contingently issuable shares (in shares) 95 331 450
Effect of dilutive securities - Unvested non-participating shares (in shares) 209 317 286
Diluted - Average shares outstanding (in shares) 349,991 320,569 310,507
Earnings Per Share Attributable to STWD Common Stockholders:      
Basic (in dollars per share) $ 1.15 $ 1.10 $ 1.07
Diluted (in dollars per share) $ 1.15 $ 1.10 $ 1.07
v3.25.4
Earnings per Share - Narrative (Details) - shares
shares in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Class A Units      
Antidilutive securities and effect of dilutive securities      
Number of anti-dilutive common shares excluded from the calculation of diluted income per share (in shares) 9.6 9.7 9.7
Restricted stock      
Antidilutive securities and effect of dilutive securities      
Number of anti-dilutive common shares excluded from the calculation of diluted income per share (in shares) 14.5 13.1 12.7
v3.25.4
Accumulated Other Comprehensive Income - Changes in AOCI (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Changes in AOCI by component      
Beginning balance $ 6,766,777 $ 6,608,634 $ 6,835,917
Other comprehensive loss (2,034) (1,758) (5,603)
Ending balance 7,125,388 6,766,777 6,608,634
Cumulative Unrealized Gain (Loss) on Available-for- Sale Securities      
Changes in AOCI by component      
Beginning balance 13,594 15,352 20,955
OCI before reclassifications (2,034) (1,758) (5,648)
Amounts reclassified from AOCI 0 0 45
Other comprehensive loss (2,034) (1,758) (5,603)
Ending balance $ 11,560 $ 13,594 $ 15,352
v3.25.4
Accumulated Other Comprehensive Income - Reclassifications (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accumulated Other Comprehensive Income      
(Loss) gain on sale of investments and other assets, net $ 42,913 $ 100,710 $ 25,729
Total reclassifications for the period 443,093 380,577 418,157
Reclassification out of Accumulated Other Comprehensive Income      
Accumulated Other Comprehensive Income      
Total reclassifications for the period 0 0 (45)
Cumulative Unrealized Gain (Loss) on Available-for- Sale Securities | Reclassification out of Accumulated Other Comprehensive Income      
Accumulated Other Comprehensive Income      
(Loss) gain on sale of investments and other assets, net $ 0 $ 0 $ (45)
v3.25.4
Fair Value - Narrative (Details)
Nov. 05, 2021
Woodstar Fund  
Assets and liabilities measured at fair value  
Term including extensions 10 years
v3.25.4
Fair Value - Financial Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Financial Assets:    
Loans under fair value option $ 2,323,543 $ 2,516,008
Equity security 628 5,146
Woodstar Fund investments 1,727,499 2,073,533
Domestic servicing rights 28,280 22,390
Derivative assets 45,813 175,520
VIE assets 34,493,164 38,937,576
Total 38,739,732 43,851,324
Financial Liabilities:    
Derivative liabilities 83,983 94,890
VIE liabilities 32,803,806 37,288,545
Total 32,887,789 37,383,435
RMBS    
Financial Assets:    
Available-for-sale securities 88,283 93,806
CMBS    
Financial Assets:    
Available-for-sale securities 32,522 27,345
Level I    
Financial Assets:    
Loans under fair value option 0 0
Equity security 628 5,146
Woodstar Fund investments 0 0
Domestic servicing rights 0 0
Derivative assets 0 0
VIE assets 0 0
Total 628 5,146
Financial Liabilities:    
Derivative liabilities 0 0
VIE liabilities 0 0
Total 0 0
Level I | RMBS    
Financial Assets:    
Available-for-sale securities 0 0
Level I | CMBS    
Financial Assets:    
Available-for-sale securities 0 0
Level II    
Financial Assets:    
Loans under fair value option 0 0
Equity security 0 0
Woodstar Fund investments 0 0
Domestic servicing rights 0 0
Derivative assets 45,813 175,520
VIE assets 0 0
Total 50,138 175,520
Financial Liabilities:    
Derivative liabilities 83,983 94,890
VIE liabilities 28,972,753 31,774,393
Total 29,056,736 31,869,283
Level II | RMBS    
Financial Assets:    
Available-for-sale securities 0 0
Level II | CMBS    
Financial Assets:    
Available-for-sale securities 4,325 0
Level III    
Financial Assets:    
Loans under fair value option 2,323,543 2,516,008
Equity security 0 0
Woodstar Fund investments 1,727,499 2,073,533
Domestic servicing rights 28,280 22,390
Derivative assets 0 0
VIE assets 34,493,164 38,937,576
Total 38,688,966 43,670,658
Financial Liabilities:    
Derivative liabilities 0 0
VIE liabilities 3,831,053 5,514,152
Total 3,831,053 5,514,152
Level III | RMBS    
Financial Assets:    
Available-for-sale securities 88,283 93,806
Level III | CMBS    
Financial Assets:    
Available-for-sale securities $ 28,197 $ 27,345
v3.25.4
Fair Value - Level III (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Changes in financial assets classified as Level III    
Balance at the beginning of the period $ 38,156,506 $ 42,980,382
Total realized and unrealized gains (losses):    
Change in fair value / gain on sale (6,337,379) (6,113,566)
Net accretion $ 4,582 $ 4,449
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Asset, Gain (Loss), Statement of Other Comprehensive Income or Comprehensive Income [Extensible Enumeration] Available-for-sale securities Available-for-sale securities
Included in OCI $ (2,034) $ (1,758)
Purchases / Originations 1,147,227 1,736,065
Sales (1,198,805) (1,496,638)
Cash repayments / receipts (324,632) (235,432)
Transfers into Level III (109,804) (2,013,681)
Transfers out of Level III 1,306,325 1,319,562
Consolidation of VIEs 2,278,350 2,808,141
Deconsolidation of VIEs (62,423) (818,095)
Balance at the end of the period 34,857,913 38,156,506
Amount of Unrealized Gains (Losses) Attributable to Assets Still Held [Abstract]    
Included in earnings (6,412,167) (6,194,298)
Included in OCI (2,034) (1,758)
Level III    
Total realized and unrealized gains (losses):    
Issuances   (12,923)
Loans at Fair Value    
Changes in financial assets classified as Level III    
Balance at the beginning of the period 2,516,008 2,645,637
Total realized and unrealized gains (losses):    
Change in fair value / gain on sale 184,440 75,880
Net accretion 0 0
Included in OCI 0 0
Purchases / Originations 1,147,227 1,736,065
Sales (1,198,805) (1,496,638)
Cash repayments / receipts (224,490) (210,884)
Transfers into Level III 0 0
Transfers out of Level III (100,837) (234,052)
Consolidation of VIEs 0 0
Deconsolidation of VIEs 0 0
Balance at the end of the period 2,323,543 2,516,008
Amount of Unrealized Gains (Losses) Attributable to Assets Still Held [Abstract]    
Included in earnings 105,013 (9,645)
Included in OCI 0 0
Loans at Fair Value | Level III    
Total realized and unrealized gains (losses):    
Issuances   0
RMBS    
Changes in financial assets classified as Level III    
Balance at the beginning of the period 93,806 102,368
Total realized and unrealized gains (losses):    
Change in fair value / gain on sale 0 0
Net accretion 4,582 4,449
Included in OCI (2,034) (1,758)
Purchases / Originations 0 0
Sales 0 0
Cash repayments / receipts (8,071) (11,253)
Transfers into Level III 0 0
Transfers out of Level III 0 0
Consolidation of VIEs 0 0
Deconsolidation of VIEs 0 0
Balance at the end of the period 88,283 93,806
Amount of Unrealized Gains (Losses) Attributable to Assets Still Held [Abstract]    
Included in earnings 4,582 4,449
Included in OCI (2,034) (1,758)
RMBS | Level III    
Total realized and unrealized gains (losses):    
Issuances   0
CMBS    
Changes in financial assets classified as Level III    
Balance at the beginning of the period 27,345 18,600
Total realized and unrealized gains (losses):    
Change in fair value / gain on sale 1,724 439
Net accretion 0 0
Included in OCI 0 0
Purchases / Originations 0 0
Sales 0 0
Cash repayments / receipts (872) (186)
Transfers into Level III 0 7,908
Transfers out of Level III 0 0
Consolidation of VIEs 0 0
Deconsolidation of VIEs 0 584
Balance at the end of the period 28,197 27,345
Amount of Unrealized Gains (Losses) Attributable to Assets Still Held [Abstract]    
Included in earnings 1,781 783
Included in OCI 0 0
CMBS | Level III    
Total realized and unrealized gains (losses):    
Issuances   0
Woodstar Fund investments    
Changes in financial assets classified as Level III    
Balance at the beginning of the period 2,073,533 2,012,833
Total realized and unrealized gains (losses):    
Change in fair value / gain on sale (346,034) 60,700
Net accretion 0 0
Included in OCI 0 0
Purchases / Originations 0 0
Sales 0 0
Cash repayments / receipts 0 0
Transfers into Level III 0 0
Transfers out of Level III 0 0
Consolidation of VIEs 0 0
Deconsolidation of VIEs 0 0
Balance at the end of the period 1,727,499 2,073,533
Amount of Unrealized Gains (Losses) Attributable to Assets Still Held [Abstract]    
Included in earnings (346,034) 60,700
Included in OCI 0 0
Woodstar Fund investments | Level III    
Total realized and unrealized gains (losses):    
Issuances   0
Domestic servicing rights, at fair value    
Changes in financial assets classified as Level III    
Balance at the beginning of the period 22,390 19,384
Total realized and unrealized gains (losses):    
Change in fair value / gain on sale 5,890 3,006
Net accretion 0 0
Included in OCI 0 0
Purchases / Originations 0 0
Sales 0 0
Cash repayments / receipts 0 0
Transfers into Level III 0 0
Transfers out of Level III 0 0
Consolidation of VIEs 0 0
Deconsolidation of VIEs 0 0
Balance at the end of the period 28,280 22,390
Amount of Unrealized Gains (Losses) Attributable to Assets Still Held [Abstract]    
Included in earnings 5,890 3,006
Included in OCI 0 0
Domestic servicing rights, at fair value | Level III    
Total realized and unrealized gains (losses):    
Issuances   0
VIE assets    
Changes in financial assets classified as Level III    
Balance at the beginning of the period 38,937,576 43,786,356
Total realized and unrealized gains (losses):    
Change in fair value / gain on sale (6,660,301) (6,765,427)
Net accretion 0 0
Included in OCI 0 0
Purchases / Originations 0 0
Sales 0 0
Cash repayments / receipts 0 0
Transfers into Level III 0 0
Transfers out of Level III 0 0
Consolidation of VIEs 2,278,350 2,808,141
Deconsolidation of VIEs (62,461) (891,494)
Balance at the end of the period 34,493,164 38,937,576
Amount of Unrealized Gains (Losses) Attributable to Assets Still Held [Abstract]    
Included in earnings (6,660,301) (6,765,427)
Included in OCI 0 0
VIE assets | Level III    
Total realized and unrealized gains (losses):    
Issuances   0
VIE liabilities    
Changes in financial assets classified as Level III    
Balance at the beginning of the period (5,514,152) (5,604,796)
Total realized and unrealized gains (losses):    
Change in fair value / gain on sale 476,902 511,836
Net accretion 0 0
Included in OCI 0 0
Purchases / Originations 0 0
Sales 0 0
Cash repayments / receipts (91,199) (13,109)
Transfers into Level III (109,804) (2,021,589)
Transfers out of Level III 1,407,162 1,553,614
Consolidation of VIEs 0 0
Deconsolidation of VIEs 38 72,815
Balance at the end of the period (3,831,053) (5,514,152)
Amount of Unrealized Gains (Losses) Attributable to Assets Still Held [Abstract]    
Included in earnings 476,902 511,836
Included in OCI $ 0 0
VIE liabilities | Level III    
Total realized and unrealized gains (losses):    
Issuances   $ (12,923)
v3.25.4
Fair Value - Financial Instruments Not Carried at Fair Value (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Financial assets not carried at fair value:    
Loans held-for-investment $ 18,862,712 $ 15,437,013
HTM debt securities 216,936 431,424
Financial liabilities not carried at fair value:    
Securitized financing, net 5,131,453 3,196,426
Carrying Value    
Financial assets not carried at fair value:    
Loans held-for-investment 18,862,712 15,437,013
HTM debt securities 179,567 406,961
Financial liabilities not carried at fair value:    
Secured financing agreements 12,678,948 11,151,557
Securitized financing, net 5,131,453 3,196,426
Unsecured senior notes 4,283,836 2,994,682
Fair Value    
Financial assets not carried at fair value:    
Loans held-for-investment 18,996,541 15,546,013
HTM debt securities 146,442 382,394
Financial liabilities not carried at fair value:    
Secured financing agreements 12,785,314 11,215,974
Securitized financing, net 5,154,262 3,190,559
Unsecured senior notes $ 4,438,777 $ 3,017,102
v3.25.4
Fair Value - Significant Unobservable Inputs (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option $ 2,323,543 $ 2,516,008
Woodstar Fund investments 1,727,499 2,073,533
Domestic servicing rights 28,280 22,390
VIE assets 34,493,164 38,937,576
VIE liabilities 32,803,806 37,288,545
RMBS    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities 88,283 93,806
CMBS    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities 32,522 27,345
Level III    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 2,323,543 2,516,008
Woodstar Fund investments 1,727,499 2,073,533
Domestic servicing rights 28,280 22,390
VIE assets 34,493,164 38,937,576
VIE liabilities $ 3,831,053 $ 5,514,152
Level III | Debt yield    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Domestic servicing rights 0.0900 0.0850
Level III | Implied direct capitalization rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.0499 0.0443
Level III | Discount rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Domestic servicing rights 0.15 0.15
Level III | Minimum    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option, duration 2 years 3 months 18 days 3 years 3 months 18 days
VIE assets duration 0 years 0 years
VIE liabilities duration 0 years 0 years
Level III | Minimum | Debt yield    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 0.028 0.028
VIE assets 0 0
VIE liabilities 0 0
Level III | Minimum | FICO score    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 585 585
Level III | Minimum | LTV    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 0.01 0.04
Level III | Minimum | Purchase price    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 0.800 0.800
Level III | Minimum | Discount rate - properties    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.070 0.065
Level III | Minimum | Discount rate - debt    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.032 0.030
Level III | Minimum | Terminal capitalization rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.050 0.048
Level III | Maximum    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option, duration 36 years 6 months 37 years 6 months
VIE assets duration 8 years 9 years
VIE liabilities duration 8 years 9 years
Level III | Maximum | Debt yield    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 0.108 0.105
VIE assets 4.201 7.531
VIE liabilities 4.201 7.531
Level III | Maximum | FICO score    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 829 829
Level III | Maximum | LTV    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 1 0.93
Level III | Maximum | Purchase price    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 1.068 1.068
Level III | Maximum | Discount rate - properties    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.078 0.073
Level III | Maximum | Discount rate - debt    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.056 0.064
Level III | Maximum | Terminal capitalization rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.058 0.055
Level III | Weighted-average    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option, duration 25 years 6 months 25 years 10 months 24 days
VIE assets duration 3 years 3 months 18 days 2 years 7 months 6 days
VIE liabilities duration 2 years 10 months 24 days 2 years
Level III | Weighted-average | Debt yield    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 0.045 0.046
Domestic servicing rights 0.0900 0.0850
VIE assets 0.221 0.264
VIE liabilities 0.121 0.171
Level III | Weighted-average | FICO score    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 750 750
Level III | Weighted-average | LTV    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 0.63 0.64
Level III | Weighted-average | Purchase price    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Loans under fair value option 1.013 1.013
Level III | Weighted-average | Discount rate - properties    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.075 0.070
Level III | Weighted-average | Discount rate - debt    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.049 0.047
Level III | Weighted-average | Terminal capitalization rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.055 0.052
Level III | Weighted-average | Implied direct capitalization rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.0499 0.0443
Level III | Weighted-average | Discount rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Domestic servicing rights 0.15 0.15
Level III | RMBS    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities $ 88,283 $ 93,806
Level III | RMBS | Minimum | Constant prepayment rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.022 0.022
Level III | RMBS | Minimum | Constant default rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.007 0.008
Level III | RMBS | Minimum | Loss severity    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0 0
Level III | RMBS | Minimum | Delinquency rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.07 0.08
Level III | RMBS | Minimum | Servicer advances    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.31 0.22
Level III | RMBS | Maximum | Constant prepayment rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.110 0.092
Level III | RMBS | Maximum | Constant default rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.075 0.033
Level III | RMBS | Maximum | Loss severity    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.81 0.62
Level III | RMBS | Maximum | Delinquency rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.24 0.25
Level III | RMBS | Maximum | Servicer advances    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.70 0.78
Level III | RMBS | Weighted-average | Constant prepayment rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.046 0.045
Level III | RMBS | Weighted-average | Constant default rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.015 0.016
Level III | RMBS | Weighted-average | Loss severity    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.10 0.13
Level III | RMBS | Weighted-average | Delinquency rate    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.13 0.13
Level III | RMBS | Weighted-average | Servicer advances    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.49 0.51
Level III | CMBS    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities $ 28,197 $ 27,345
Level III | CMBS | Minimum    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
CMBS, term 0 years 0 years
Level III | CMBS | Minimum | Debt yield    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0 0
Level III | CMBS | Maximum    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
CMBS, term 6 years 8 months 12 days 6 years 8 months 12 days
Level III | CMBS | Maximum | Debt yield    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.639 0.585
Level III | CMBS | Weighted-average    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
CMBS, term 1 year 3 months 18 days 2 years 2 months 12 days
Level III | CMBS | Weighted-average | Debt yield    
Quantitative information for Level 3 Fair Value Measurements for assets and liabilities measured at fair value on recurring basis    
Available-for-sale securities, measurement input 0.107 0.126
v3.25.4
Income Taxes - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Taxes      
VIE assets $ 63,183,357,000 $ 62,556,497,000  
Pre-tax income from foreign operations 0 0 $ 0
Valuation allowance changes 0 0 $ 0
Domestic Tax Jurisdiction      
Income Taxes      
Net operating loss carryforward 151,500,000    
State and Local Jurisdiction      
Income Taxes      
Additional operating loss carryforwards 21,400,000    
Investing and Servicing Segment | TRS entities      
Income Taxes      
VIE assets $ 2,700,000,000 $ 2,900,000,000  
v3.25.4
Income Taxes - Income Tax (Benefit) Provision (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current      
Federal $ 4,459 $ 2,635 $ 554
State 728 1,065 (31)
Total current 5,187 3,700 523
Deferred      
Federal 23,004 16,883 98
State 8,528 4,849 (1,303)
Total deferred 31,532 21,732 (1,205)
Total income tax provision (benefit) $ 36,719 $ 25,432 $ (682)
v3.25.4
Income Taxes - Schedule of Income Taxes Paid (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Federal $ 338 $ 2,639 $ 1,293
State 358 1,371 377
Total income taxes paid $ 696 $ 4,010 $ 1,670
v3.25.4
Income Taxes - Temporary Differences on Deferred Tax Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Income Tax Disclosure [Abstract]    
Reserves and accruals $ 4,624 $ 4,887
Domestic intangible assets (38,756) (29,962)
Investments in unconsolidated entities (4,315) (2,289)
Net operating loss and interest expense carryforwards 43,990 64,411
Other U.S. temporary differences (20)  
Other U.S. temporary differences   8
Net deferred tax assets $ 5,523 $ 37,055
v3.25.4
Income Taxes - Reconciliation of Tax Rate (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of statutory tax to effective tax      
Federal statutory tax rate $ 100,761 $ 85,262 $ 87,670
REIT and other non-taxable income (71,436) (64,567) (88,281)
State and local income taxes, net of federal effect 7,312 5,372 (159)
Other 82 (635) 88
Total income tax provision (benefit) $ 36,719 $ 25,432 $ (682)
Reconciliation of statutory tax rate to effective tax rate      
Federal statutory tax rate 21.00% 21.00% 21.00%
REIT and other non-taxable income (14.90%) (15.90%) (21.20%)
State and local income taxes, net of federal effect 1.60% 1.30% 0.00%
Other 0.00% (0.20%) 0.00%
Effective tax rate 7.70% 6.20% (0.20%)
v3.25.4
Commitments and Contingencies - Narrative (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Loan Funding Commitments | Commercial and Residential Lending Segment  
Commitments and Contingencies  
Value of loans with future funding commitments $ 2,000.0
Value of loans with future funding commitments expected to fund 1,600.0
Loan Funding Commitments | Infrastructure Lending Segment  
Commitments and Contingencies  
Value of loans with future funding commitments 418.5
Revolvers and Letters of Credit | Infrastructure Lending Segment  
Commitments and Contingencies  
Value of loans with future funding commitments 253.9
Delayed Draw Term Loans | Infrastructure Lending Segment  
Commitments and Contingencies  
Value of loans with future funding commitments 164.6
Loan Purchase Commitments | Infrastructure Lending Segment  
Commitments and Contingencies  
Debt related to properties held-for-sale 173.6
Construction Funding Commitments | Property Segment  
Commitments and Contingencies  
Value of loans with future funding commitments $ 56.6
v3.25.4
Commitments and Contingencies - Lease Cost (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]      
Operating lease costs $ 7,796 $ 6,566 $ 6,864
Finance lease costs:      
Amortization of right-of-use asset 160 0 0
Interest on lease liability 431 0 0
Short-term lease costs 146 134 75
Sublease income (1,009) 0 0
Total lease cost 7,524 6,700 $ 6,939
Operating leases 5,284 5,074  
Finance lease $ 313 $ 0  
Operating lease, Weighted Average Remaining Lease Term 22 years 6 months 11 years  
Operating lease, Weighted Average Discount Rate 8.10% 9.00%  
Finance lease, Weighted Average Remaining Lease Term 37 years 10 months 24 days    
Finance lease, Weighted Average Discount Rate 6.40%    
v3.25.4
Commitments and Contingencies - Future Maturity of Operating and Finance Leases (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Operating Leases  
2026 $ 5,857
2027 6,126
2028 6,165
2029 6,282
2030 5,708
Thereafter 93,224
Total 123,362
Less interest component $ (68,350)
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration] Accounts payable, accrued expenses and other liabilities
Lease liabilities (classified within accounts payable, accrued expenses and other liabilities) $ 55,012
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other assets
Memo: Right-of-use assets (classified within other assets) $ 54,287
Finance Lease  
2026 750
2027 750
2028 763
2029 825
2030 825
Thereafter 37,347
Total 41,260
Less interest component $ (27,262)
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration] Accounts payable, accrued expenses and other liabilities
Lease liabilities (classified within accounts payable, accrued expenses and other liabilities) $ 13,998
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other assets
Memo: Right-of-use assets (classified within other assets) $ 13,719
v3.25.4
Segment and Geographic Data - Results of Operations (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues:      
Interest income from loans $ 1,518,509 $ 1,698,067 $ 1,804,104
Interest income from investment securities 34,461 66,805 76,524
Servicing fees 86,543 55,199 33,121
Rental income 182,440 107,998 127,666
Other revenues 22,336 18,774 8,493
Total revenues 1,844,289 1,946,843 2,049,908
Costs and expenses:      
Management fees 137,265 145,177 141,543
Interest expense 1,276,987 1,348,693 1,436,107
General and administrative 208,809 199,236 180,212
Costs of rental operations 60,801 48,237 44,842
Depreciation and amortization 78,981 41,306 49,141
Credit loss provision, net 19,370 197,400 243,728
Other expense 4,349 2,023 2,745
Total costs and expenses 1,786,562 1,982,072 2,098,318
Other income (loss):      
Change in net assets related to consolidated VIEs 154,758 75,706 181,688
Change in fair value of servicing rights 5,890 3,006 1,594
Change in fair value of investment securities, net 2,187 1,014 767
Change in fair value of mortgage loans, net 184,440 75,880 62,702
Income from affordable housing fund investments   102,141  
Earnings (loss) from unconsolidated entities 14,553 13,096 16,722
(Loss) gain on sale of investments and other assets, net 42,913 100,710 25,729
(Loss) gain on derivative financial instruments, net (127,268) 157,934 (38,605)
Foreign currency gain (loss), net 112,944 (73,928) 60,834
Gain (loss) on extinguishment of debt, net 17,681 (3,940) (1,238)
Other (loss) income, net (32,966) (10,381) (135,552)
Total other income (loss) 422,085 441,238 465,885
Income before income taxes 479,812 406,009 417,475
Income tax (provision) benefit (36,719) (25,432) 682
Net income 443,093 380,577 418,157
Net (income) loss attributable to non-controlling interests (31,549) (20,644) (78,944)
Net income attributable to Starwood Property Trust, Inc. 411,544 359,933 339,213
Primary beneficiary      
Other income (loss):      
Income from affordable housing fund investments 46,953 102,141 291,244
Subtotal      
Revenues:      
Interest income from loans 1,518,509 1,698,067 1,804,104
Interest income from investment securities 177,434 210,955 229,082
Servicing fees 106,902 73,004 45,448
Rental income 182,440 107,998 127,666
Other revenues 22,336 18,774 8,493
Total revenues 2,007,621 2,108,798 2,214,793
Costs and expenses:      
Management fees 137,265 145,177 141,543
Interest expense 1,277,797 1,349,527 1,436,953
General and administrative 208,809 199,236 180,212
Costs of rental operations 60,801 48,237 44,842
Depreciation and amortization 78,981 41,306 49,141
Credit loss provision, net 19,370 197,400 243,728
Other expense 4,349 2,023 2,745
Total costs and expenses 1,787,372 1,982,906 2,099,164
Other income (loss):      
Change in net assets related to consolidated VIEs 0 0 0
Change in fair value of servicing rights 7,398 887 401
Change in fair value of investment securities, net (8,381) (83,672) 17,370
Change in fair value of mortgage loans, net 184,440 75,880 62,702
Income from affordable housing fund investments   102,141  
Earnings (loss) from unconsolidated entities 15,849 14,486 18,961
(Loss) gain on sale of investments and other assets, net 42,913 100,710 25,729
(Loss) gain on derivative financial instruments, net (127,268) 157,934 (38,605)
Foreign currency gain (loss), net 112,944 (73,928) 60,834
Gain (loss) on extinguishment of debt, net 17,681 (3,940) (1,238)
Other (loss) income, net (32,966) (10,381) (135,552)
Total other income (loss) 259,563 280,117 301,846
Income before income taxes 479,812 406,009 417,475
Income tax (provision) benefit (36,719) (25,432) 682
Net income 443,093 380,577 418,157
Net (income) loss attributable to non-controlling interests (31,549) (20,644) (78,944)
Net income attributable to Starwood Property Trust, Inc. 411,544 359,933 339,213
Subtotal | Primary beneficiary      
Other income (loss):      
Income from affordable housing fund investments 46,953   291,244
Operating segment | Commercial and Residential Lending Segment      
Revenues:      
Interest income from loans 1,231,288 1,424,188 1,557,631
Interest income from investment securities 78,961 116,808 135,130
Servicing fees 369 425 553
Rental income 27,266 18,325 8,369
Other revenues 9,854 6,804 2,527
Total revenues 1,347,738 1,566,550 1,704,210
Costs and expenses:      
Management fees 701 756 496
Interest expense 682,813 845,082 971,028
General and administrative 59,545 60,163 55,782
Costs of rental operations 21,017 13,163 8,777
Depreciation and amortization 11,779 9,653 7,206
Credit loss provision, net 15,851 194,260 225,720
Other expense 103 785 2,858
Total costs and expenses 791,809 1,123,862 1,271,867
Other income (loss):      
Change in net assets related to consolidated VIEs 0 0 0
Change in fair value of servicing rights 0 0 0
Change in fair value of investment securities, net 8,422 76 69,259
Change in fair value of mortgage loans, net 122,117 3,597 25,874
Income from affordable housing fund investments   0  
Earnings (loss) from unconsolidated entities 2,708 11,599 4,410
(Loss) gain on sale of investments and other assets, net 32,875 305 (112)
(Loss) gain on derivative financial instruments, net (155,014) 196,349 (25,206)
Foreign currency gain (loss), net 112,778 (73,830) 60,644
Gain (loss) on extinguishment of debt, net 20,447 173 (804)
Other (loss) income, net (32,589) (10,013) (135,576)
Total other income (loss) 111,744 128,256 (1,511)
Income before income taxes 667,673 570,944 430,832
Income tax (provision) benefit (12,297) (9,116) 990
Net income 655,376 561,828 431,822
Net (income) loss attributable to non-controlling interests (15) (14) (14)
Net income attributable to Starwood Property Trust, Inc. 655,361 561,814 431,808
Operating segment | Commercial and Residential Lending Segment | Primary beneficiary      
Other income (loss):      
Income from affordable housing fund investments 0   0
Operating segment | Infrastructure Lending Segment      
Revenues:      
Interest income from loans 272,282 255,645 236,884
Interest income from investment securities 649 506 1,805
Servicing fees 0 0 0
Rental income 0 0 0
Other revenues 3,855 4,842 1,296
Total revenues 276,786 260,993 239,985
Costs and expenses:      
Management fees 0 0 0
Interest expense 155,212 151,120 141,016
General and administrative 20,979 19,980 15,569
Costs of rental operations 0 0 0
Depreciation and amortization 39 56 103
Credit loss provision, net 3,519 3,140 18,008
Other expense 4,104 516 17
Total costs and expenses 183,853 174,812 174,713
Other income (loss):      
Change in net assets related to consolidated VIEs 0 0 0
Change in fair value of servicing rights 0 0 0
Change in fair value of investment securities, net 0 0 0
Change in fair value of mortgage loans, net 0 0 0
Income from affordable housing fund investments   0  
Earnings (loss) from unconsolidated entities 3,892 1,414 5,702
(Loss) gain on sale of investments and other assets, net 0 0 0
(Loss) gain on derivative financial instruments, net 38 152 123
Foreign currency gain (loss), net 364 (187) 201
Gain (loss) on extinguishment of debt, net (2,676) (1,466) 0
Other (loss) income, net 0 531 0
Total other income (loss) 1,618 444 6,026
Income before income taxes 94,551 86,625 71,298
Income tax (provision) benefit (110) 259 590
Net income 94,441 86,884 71,888
Net (income) loss attributable to non-controlling interests 0 0 0
Net income attributable to Starwood Property Trust, Inc. 94,441 86,884 71,888
Operating segment | Infrastructure Lending Segment | Primary beneficiary      
Other income (loss):      
Income from affordable housing fund investments 0   0
Operating segment | Property Segment      
Revenues:      
Interest income from loans 289 0 0
Interest income from investment securities 0 0 0
Servicing fees 0 0 0
Rental income 135,255 69,210 93,459
Other revenues 1,472 772 713
Total revenues 137,016 69,982 94,172
Costs and expenses:      
Management fees 0 0 0
Interest expense 71,400 44,972 54,522
General and administrative 17,323 4,428 4,155
Costs of rental operations 26,225 23,483 22,806
Depreciation and amortization 59,479 23,535 31,960
Credit loss provision, net 0 0 0
Other expense (61) 35 18
Total costs and expenses 174,366 96,453 113,461
Other income (loss):      
Change in net assets related to consolidated VIEs 0 0 0
Change in fair value of servicing rights 0 0 0
Change in fair value of investment securities, net 0 0 0
Change in fair value of mortgage loans, net 0 0 0
Income from affordable housing fund investments   102,141  
Earnings (loss) from unconsolidated entities 0 0 0
(Loss) gain on sale of investments and other assets, net (22) 92,003 0
(Loss) gain on derivative financial instruments, net (4,196) 1,492 2,111
Foreign currency gain (loss), net (198) 89 (11)
Gain (loss) on extinguishment of debt, net 0 (2,254) 0
Other (loss) income, net (2,805) (949) (5)
Total other income (loss) 39,732 192,522 293,339
Income before income taxes 2,382 166,051 274,050
Income tax (provision) benefit (1,844) 0 0
Net income 538 166,051 274,050
Net (income) loss attributable to non-controlling interests (25,488) (38,201) (77,156)
Net income attributable to Starwood Property Trust, Inc. (24,950) 127,850 196,894
Operating segment | Property Segment | Primary beneficiary      
Other income (loss):      
Income from affordable housing fund investments 46,953   291,244
Operating segment | Investing and Servicing Segment      
Revenues:      
Interest income from loans 14,650 18,234 9,589
Interest income from investment securities 97,824 93,641 92,147
Servicing fees 106,533 72,579 44,895
Rental income 19,919 20,463 25,838
Other revenues 5,387 3,842 2,335
Total revenues 244,313 208,759 174,804
Costs and expenses:      
Management fees 0 0 0
Interest expense 29,341 36,870 34,611
General and administrative 93,152 99,499 87,619
Costs of rental operations 13,559 11,591 13,259
Depreciation and amortization 6,679 7,057 9,788
Credit loss provision, net 0 0 0
Other expense 203 687 (148)
Total costs and expenses 142,934 155,704 145,129
Other income (loss):      
Change in net assets related to consolidated VIEs 0 0 0
Change in fair value of servicing rights 7,398 887 401
Change in fair value of investment securities, net (16,803) (83,748) (51,889)
Change in fair value of mortgage loans, net 62,323 72,283 36,828
Income from affordable housing fund investments   0  
Earnings (loss) from unconsolidated entities 9,249 1,473 8,849
(Loss) gain on sale of investments and other assets, net 10,060 8,402 25,841
(Loss) gain on derivative financial instruments, net (1,385) 3,454 (4,348)
Foreign currency gain (loss), net 0 0 0
Gain (loss) on extinguishment of debt, net (90) (100) (434)
Other (loss) income, net 2,428 50 29
Total other income (loss) 73,180 2,701 15,277
Income before income taxes 174,559 55,756 44,952
Income tax (provision) benefit (22,468) (16,575) (898)
Net income 152,091 39,181 44,054
Net (income) loss attributable to non-controlling interests (6,046) 17,571 (1,774)
Net income attributable to Starwood Property Trust, Inc. 146,045 56,752 42,280
Operating segment | Investing and Servicing Segment | Primary beneficiary      
Other income (loss):      
Income from affordable housing fund investments 0   0
Corporate      
Revenues:      
Interest income from loans 0 0 0
Interest income from investment securities 0 0 0
Servicing fees 0 0 0
Rental income 0 0 0
Other revenues 1,768 2,514 1,622
Total revenues 1,768 2,514 1,622
Costs and expenses:      
Management fees 136,564 144,421 141,047
Interest expense 339,031 271,483 235,776
General and administrative 17,810 15,166 17,087
Costs of rental operations 0 0 0
Depreciation and amortization 1,005 1,005 84
Credit loss provision, net 0 0 0
Other expense 0 0 0
Total costs and expenses 494,410 432,075 393,994
Other income (loss):      
Change in net assets related to consolidated VIEs 0 0 0
Change in fair value of servicing rights 0 0 0
Change in fair value of investment securities, net 0 0 0
Change in fair value of mortgage loans, net 0 0 0
Income from affordable housing fund investments   0  
Earnings (loss) from unconsolidated entities 0 0 0
(Loss) gain on sale of investments and other assets, net 0 0 0
(Loss) gain on derivative financial instruments, net 33,289 (43,513) (11,285)
Foreign currency gain (loss), net 0 0 0
Gain (loss) on extinguishment of debt, net 0 (293) 0
Other (loss) income, net 0 0 0
Total other income (loss) 33,289 (43,806) (11,285)
Income before income taxes (459,353) (473,367) (403,657)
Income tax (provision) benefit 0 0 0
Net income (459,353) (473,367) (403,657)
Net (income) loss attributable to non-controlling interests 0 0 0
Net income attributable to Starwood Property Trust, Inc. (459,353) (473,367) (403,657)
Corporate | Primary beneficiary      
Other income (loss):      
Income from affordable housing fund investments 0   0
Securitization VIEs      
Revenues:      
Interest income from loans 0 0 0
Interest income from investment securities (142,973) (144,150) (152,558)
Servicing fees (20,359) (17,805) (12,327)
Rental income 0 0 0
Other revenues 0 0 0
Total revenues (163,332) (161,955) (164,885)
Costs and expenses:      
Management fees 0 0 0
Interest expense (810) (834) (846)
General and administrative 0 0 0
Costs of rental operations 0 0 0
Depreciation and amortization 0 0 0
Credit loss provision, net 0 0 0
Other expense 0 0 0
Total costs and expenses (810) (834) (846)
Other income (loss):      
Change in net assets related to consolidated VIEs 154,758 75,706 181,688
Change in fair value of servicing rights (1,508) 2,119 1,193
Change in fair value of investment securities, net 10,568 84,686 (16,603)
Change in fair value of mortgage loans, net 0 0 0
Income from affordable housing fund investments   0  
Earnings (loss) from unconsolidated entities (1,296) (1,390) (2,239)
(Loss) gain on sale of investments and other assets, net 0 0 0
(Loss) gain on derivative financial instruments, net 0 0 0
Foreign currency gain (loss), net 0 0 0
Gain (loss) on extinguishment of debt, net 0 0 0
Other (loss) income, net 0 0 0
Total other income (loss) 162,522 161,121 164,039
Income before income taxes 0 0 0
Income tax (provision) benefit 0 0 0
Net income 0 0 0
Net (income) loss attributable to non-controlling interests 0 0 0
Net income attributable to Starwood Property Trust, Inc. 0 $ 0 0
Securitization VIEs | Primary beneficiary      
Other income (loss):      
Income from affordable housing fund investments $ 0   $ 0
v3.25.4
Segment and Geographic Data - Balance Sheet (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Assets:        
Cash and cash equivalents $ 499,480 $ 377,831    
Restricted cash 175,167 176,164    
Loans held-for-investment, net 18,862,712 15,437,013    
Loans held-for-sale 2,323,543 2,516,008    
Investment securities 301,000 533,258    
Properties, net 3,448,652 1,373,678    
Investments of consolidated affordable housing fund   2,073,533    
Investments in unconsolidated entities 84,752 99,370    
Goodwill 259,846 259,846    
Intangible assets, net 436,059 60,704 $ 64,967  
Derivative assets 45,813 175,520    
Accrued interest receivable 162,679 167,767    
Other assets 362,991 368,229    
VIE assets, at fair value 34,493,164 38,937,576    
Total Assets 63,183,357 62,556,497    
Liabilities:        
Dividends payable 180,413 163,383    
Derivative liabilities 83,983 94,890    
Secured financing agreements, net 12,678,948 11,151,557    
Securitized financing, net 5,131,453 3,196,426    
Unsecured senior notes, net 4,283,836 2,994,682    
VIE liabilities, at fair value 32,803,806 37,288,545    
Total Liabilities 55,693,851 55,363,025    
Temporary Equity: Redeemable non-controlling interests 364,118 426,695    
Starwood Property Trust, Inc. Stockholders’ Equity:        
Common stock 3,780 3,449    
Additional paid-in capital 6,957,216 6,322,763    
Treasury stock (138,022) (138,022)    
Retained earnings (accumulated deficit) (39,018) 235,323    
Accumulated other comprehensive income 11,560 13,594    
Total Starwood Property Trust, Inc. Stockholders’ Equity 6,795,516 6,437,107    
Non-controlling interests in consolidated subsidiaries 329,872 329,670    
Total Permanent Equity 7,125,388 6,766,777 $ 6,608,634 $ 6,835,917
Total Liabilities and Equity 63,183,357 62,556,497    
Nonrelated Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 499,750 434,584    
Related Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 31,662 38,958    
Primary beneficiary        
Assets:        
Investments of consolidated affordable housing fund 1,727,499 2,073,533    
Total Assets 86,600      
Commercial and Residential Lending Segment        
Assets:        
Properties, net 134,000      
Infrastructure Lending Segment        
Assets:        
Goodwill 119,400 119,400    
Investing and Servicing Segment        
Assets:        
Goodwill 140,400 140,400    
Subtotal        
Assets:        
Cash and cash equivalents 499,480 377,831    
Restricted cash 175,167 176,164    
Loans held-for-investment, net 18,862,712 15,437,013    
Loans held-for-sale 2,323,543 2,516,008    
Investment securities 1,958,029 2,152,059    
Properties, net 3,448,652 1,373,678    
Investments of consolidated affordable housing fund   2,073,533    
Investments in unconsolidated entities 99,714 114,186    
Goodwill 259,846 259,846    
Intangible assets, net 473,312 96,449    
Derivative assets 45,813 175,520    
Accrued interest receivable 162,679 167,767    
Other assets 362,991 368,229    
VIE assets, at fair value 0 0    
Total Assets 30,399,437 25,288,283    
Liabilities:        
Dividends payable 180,413 163,383    
Derivative liabilities 83,983 94,890    
Secured financing agreements, net 12,698,834 11,171,888    
Securitized financing, net 5,131,453 3,196,426    
Unsecured senior notes, net 4,283,836 2,994,682    
VIE liabilities, at fair value 0 0    
Total Liabilities 22,909,931 18,094,811    
Temporary Equity: Redeemable non-controlling interests 364,118 426,695    
Starwood Property Trust, Inc. Stockholders’ Equity:        
Common stock 3,780 3,449    
Additional paid-in capital 6,957,216 6,322,763    
Treasury stock (138,022) (138,022)    
Retained earnings (accumulated deficit) (39,018) 235,323    
Accumulated other comprehensive income 11,560 13,594    
Total Starwood Property Trust, Inc. Stockholders’ Equity 6,795,516 6,437,107    
Non-controlling interests in consolidated subsidiaries 329,872 329,670    
Total Permanent Equity 7,125,388 6,766,777    
Total Liabilities and Equity 30,399,437 25,288,283    
Subtotal | Nonrelated Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 499,750 434,584    
Subtotal | Related Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 31,662 38,958    
Subtotal | Primary beneficiary        
Assets:        
Investments of consolidated affordable housing fund 1,727,499      
Operating segment | Commercial and Residential Lending Segment        
Assets:        
Cash and cash equivalents 74,534 19,743    
Restricted cash 123,215 147,502    
Loans held-for-investment, net 16,038,333 12,895,064    
Loans held-for-sale 2,278,067 2,394,624    
Investment securities 641,893 909,762    
Properties, net 732,714 650,966    
Investments of consolidated affordable housing fund   0    
Investments in unconsolidated entities 8,514 26,441    
Goodwill 0 0    
Intangible assets, net 2,817 10,637    
Derivative assets 27,157 174,507    
Accrued interest receivable 157,116 150,474    
Other assets 193,525 206,103    
VIE assets, at fair value 0 0    
Total Assets 20,277,885 17,585,823    
Liabilities:        
Dividends payable 0 0    
Derivative liabilities 72,351 67,452    
Secured financing agreements, net 8,637,246 7,912,536    
Securitized financing, net 2,224,239 1,966,865    
Unsecured senior notes, net 0 0    
VIE liabilities, at fair value 0 0    
Total Liabilities 11,099,153 10,132,156    
Temporary Equity: Redeemable non-controlling interests 0 0    
Starwood Property Trust, Inc. Stockholders’ Equity:        
Common stock 0 0    
Additional paid-in capital 2,434,975 1,363,238    
Treasury stock 0 0    
Retained earnings (accumulated deficit) 6,732,082 6,076,720    
Accumulated other comprehensive income 11,560 13,594    
Total Starwood Property Trust, Inc. Stockholders’ Equity 9,178,617 7,453,552    
Non-controlling interests in consolidated subsidiaries 115 115    
Total Permanent Equity 9,178,732 7,453,667    
Total Liabilities and Equity 20,277,885 17,585,823    
Operating segment | Commercial and Residential Lending Segment | Nonrelated Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 165,317 185,303    
Operating segment | Commercial and Residential Lending Segment | Related Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 0 0    
Operating segment | Commercial and Residential Lending Segment | Primary beneficiary        
Assets:        
Investments of consolidated affordable housing fund 0      
Operating segment | Infrastructure Lending Segment        
Assets:        
Cash and cash equivalents 198,031 122,134    
Restricted cash 33,794 21,986    
Loans held-for-investment, net 2,824,379 2,541,949    
Loans held-for-sale 0 0    
Investment securities 31,273 17,273    
Properties, net 0 0    
Investments of consolidated affordable housing fund   0    
Investments in unconsolidated entities 57,997 54,105    
Goodwill 119,409 119,409    
Intangible assets, net 0 0    
Derivative assets 0 0    
Accrued interest receivable 4,424 13,961    
Other assets 4,623 8,190    
VIE assets, at fair value 0 0    
Total Assets 3,273,930 2,899,007    
Liabilities:        
Dividends payable 0 0    
Derivative liabilities 0 0    
Secured financing agreements, net 719,942 760,299    
Securitized financing, net 1,645,536 1,229,561    
Unsecured senior notes, net 0 0    
VIE liabilities, at fair value 0 0    
Total Liabilities 2,398,210 2,020,017    
Temporary Equity: Redeemable non-controlling interests 0 0    
Starwood Property Trust, Inc. Stockholders’ Equity:        
Common stock 0 0    
Additional paid-in capital 521,717 619,428    
Treasury stock 0 0    
Retained earnings (accumulated deficit) 354,003 259,562    
Accumulated other comprehensive income 0 0    
Total Starwood Property Trust, Inc. Stockholders’ Equity 875,720 878,990    
Non-controlling interests in consolidated subsidiaries 0 0    
Total Permanent Equity 875,720 878,990    
Total Liabilities and Equity 3,273,930 2,899,007    
Operating segment | Infrastructure Lending Segment | Nonrelated Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 32,732 30,157    
Operating segment | Infrastructure Lending Segment | Related Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 0 0    
Operating segment | Infrastructure Lending Segment | Primary beneficiary        
Assets:        
Investments of consolidated affordable housing fund 0      
Operating segment | Property Segment        
Assets:        
Cash and cash equivalents 70,900 24,717    
Restricted cash 3,236 1,133    
Loans held-for-investment, net 0 0    
Loans held-for-sale 0 0    
Investment securities 0 0    
Properties, net 2,674,276 657,246    
Investments of consolidated affordable housing fund   2,073,533    
Investments in unconsolidated entities 0 0    
Goodwill 0 0    
Intangible assets, net 401,268 22,101    
Derivative assets 0 115    
Accrued interest receivable 442 0    
Other assets 107,468 52,243    
VIE assets, at fair value 0 0    
Total Assets 4,985,089 2,831,088    
Liabilities:        
Dividends payable 0 0    
Derivative liabilities 0 0    
Secured financing agreements, net 596,906 479,732    
Securitized financing, net 1,261,678 0    
Unsecured senior notes, net 0 0    
VIE liabilities, at fair value 0 0    
Total Liabilities 1,972,291 492,964    
Temporary Equity: Redeemable non-controlling interests 364,118 426,695    
Starwood Property Trust, Inc. Stockholders’ Equity:        
Common stock 0 0    
Additional paid-in capital 365,416 (398,205)    
Treasury stock 0 0    
Retained earnings (accumulated deficit) 2,077,439 2,102,389    
Accumulated other comprehensive income 0 0    
Total Starwood Property Trust, Inc. Stockholders’ Equity 2,442,855 1,704,184    
Non-controlling interests in consolidated subsidiaries 205,825 207,245    
Total Permanent Equity 2,648,680 1,911,429    
Total Liabilities and Equity 4,985,089 2,831,088    
Operating segment | Property Segment | Nonrelated Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 113,707 13,232    
Operating segment | Property Segment | Related Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 0 0    
Operating segment | Property Segment | Primary beneficiary        
Assets:        
Investments of consolidated affordable housing fund 1,727,499      
Operating segment | Investing and Servicing Segment        
Assets:        
Cash and cash equivalents 25,149 11,946    
Restricted cash 454 5,543    
Loans held-for-investment, net 0 0    
Loans held-for-sale 45,476 121,384    
Investment securities 1,284,863 1,225,024    
Properties, net 41,662 65,466    
Investments of consolidated affordable housing fund   0    
Investments in unconsolidated entities 33,203 33,640    
Goodwill 140,437 140,437    
Intangible assets, net 69,227 63,711    
Derivative assets 201 898    
Accrued interest receivable 562 684    
Other assets 5,454 8,700    
VIE assets, at fair value 0 0    
Total Assets 1,646,688 1,677,433    
Liabilities:        
Dividends payable 0 0    
Derivative liabilities 0 0    
Secured financing agreements, net 517,897 591,094    
Securitized financing, net 0 0    
Unsecured senior notes, net 0 0    
VIE liabilities, at fair value 0 0    
Total Liabilities 578,320 648,718    
Temporary Equity: Redeemable non-controlling interests 0 0    
Starwood Property Trust, Inc. Stockholders’ Equity:        
Common stock 0 0    
Additional paid-in capital (814,760) (706,746)    
Treasury stock 0 0    
Retained earnings (accumulated deficit) 1,759,196 1,613,151    
Accumulated other comprehensive income 0 0    
Total Starwood Property Trust, Inc. Stockholders’ Equity 944,436 906,405    
Non-controlling interests in consolidated subsidiaries 123,932 122,310    
Total Permanent Equity 1,068,368 1,028,715    
Total Liabilities and Equity 1,646,688 1,677,433    
Operating segment | Investing and Servicing Segment | Nonrelated Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 60,423 57,624    
Operating segment | Investing and Servicing Segment | Related Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 0 0    
Operating segment | Investing and Servicing Segment | Primary beneficiary        
Assets:        
Investments of consolidated affordable housing fund 0      
Corporate        
Assets:        
Cash and cash equivalents 130,866 199,291    
Restricted cash 14,468 0    
Loans held-for-investment, net 0 0    
Loans held-for-sale 0 0    
Investment securities 0 0    
Properties, net 0 0    
Investments of consolidated affordable housing fund   0    
Investments in unconsolidated entities 0 0    
Goodwill 0 0    
Intangible assets, net 0 0    
Derivative assets 18,455 0    
Accrued interest receivable 135 2,648    
Other assets 51,921 92,993    
VIE assets, at fair value 0 0    
Total Assets 215,845 294,932    
Liabilities:        
Dividends payable 180,413 163,383    
Derivative liabilities 11,632 27,438    
Secured financing agreements, net 2,226,843 1,428,227    
Securitized financing, net 0 0    
Unsecured senior notes, net 4,283,836 2,994,682    
VIE liabilities, at fair value 0 0    
Total Liabilities 6,861,957 4,800,956    
Temporary Equity: Redeemable non-controlling interests 0 0    
Starwood Property Trust, Inc. Stockholders’ Equity:        
Common stock 3,780 3,449    
Additional paid-in capital 4,449,868 5,445,048    
Treasury stock (138,022) (138,022)    
Retained earnings (accumulated deficit) (10,961,738) (9,816,499)    
Accumulated other comprehensive income 0 0    
Total Starwood Property Trust, Inc. Stockholders’ Equity (6,646,112) (4,506,024)    
Non-controlling interests in consolidated subsidiaries 0 0    
Total Permanent Equity (6,646,112) (4,506,024)    
Total Liabilities and Equity 215,845 294,932    
Corporate | Nonrelated Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 127,571 148,268    
Corporate | Related Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 31,662 38,958    
Corporate | Primary beneficiary        
Assets:        
Investments of consolidated affordable housing fund 0      
Securitization VIEs        
Assets:        
Cash and cash equivalents 0 0    
Restricted cash 0 0    
Loans held-for-investment, net 0 0    
Loans held-for-sale 0 0    
Investment securities (1,657,029) (1,618,801)    
Properties, net 0 0    
Investments of consolidated affordable housing fund   0    
Investments in unconsolidated entities (14,962) (14,816)    
Goodwill 0 0    
Intangible assets, net (37,253) (35,745)    
Derivative assets 0 0    
Accrued interest receivable 0 0    
Other assets 0 0    
VIE assets, at fair value 34,493,164 38,937,576    
Total Assets 32,783,920 37,268,214    
Liabilities:        
Dividends payable 0 0    
Derivative liabilities 0 0    
Secured financing agreements, net (19,886) (20,331)    
Securitized financing, net 0 0    
Unsecured senior notes, net 0 0    
VIE liabilities, at fair value 32,803,806 37,288,545    
Total Liabilities 32,783,920 37,268,214    
Temporary Equity: Redeemable non-controlling interests 0 0    
Starwood Property Trust, Inc. Stockholders’ Equity:        
Common stock 0 0    
Additional paid-in capital 0 0    
Treasury stock 0 0    
Retained earnings (accumulated deficit) 0 0    
Accumulated other comprehensive income 0 0    
Total Starwood Property Trust, Inc. Stockholders’ Equity 0 0    
Non-controlling interests in consolidated subsidiaries 0 0    
Total Permanent Equity 0 0    
Total Liabilities and Equity 32,783,920 37,268,214    
Securitization VIEs | Nonrelated Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 0 0    
Securitization VIEs | Related Party        
Liabilities:        
Accounts payable, accrued expenses and other liabilities 0 $ 0    
Securitization VIEs | Primary beneficiary        
Assets:        
Investments of consolidated affordable housing fund $ 0      
v3.25.4
Segment and Geographic Data - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment data      
Revenues $ 1,844,289 $ 1,946,843 $ 2,049,908
Non-US      
Segment data      
Revenues $ 367,300 $ 438,800 $ 455,600
v3.25.4
Segment and Geographic Data - Additions to Long-lived Assets By Business Segment (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment data      
Total additions to long-lived assets $ 2,667,194 $ 389,184 $ 127,012
Property Segment      
Segment data      
Total additions to long-lived assets 2,451,803 125,406 12,900
Commercial and Residential Lending Segment      
Segment data      
Total additions to long-lived assets 210,517 243,394 111,985
Investing and Servicing Segment      
Segment data      
Total additions to long-lived assets $ 4,874 $ 20,384 $ 2,127
v3.25.4
Subsequent Events (Details) - Subsequent Event - USD ($)
$ in Millions
1 Months Ended
Feb. 25, 2026
Jan. 31, 2026
Starwood 2026-SIF7    
Subsequent Events    
Face Amount   $ 600.0
Principal amount of notes purchased by third-party investors   $ 496.2
Debt, weighted average interest rate   1.68%
CLO contribution period   3 years
STWD 2024-SIF3    
Subsequent Events    
Repayments of debt   $ 330.0
ABS, FI Series 2026-1    
Subsequent Events    
Principal amount of notes purchased by third-party investors $ 466.4  
Debt, weighted average interest rate 5.06%  
Maturity period 5 years 4 months 24 days  
ABS, FI Series 2023-1    
Subsequent Events    
Debt, weighted average interest rate 6.65%  
Repayments of debt $ 323.6  
v3.25.4
Schedule III - Real Estate and Accumulated Depreciation - Summary of Properties (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
property
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Encumbrances $ 1,920,983,000      
Initial Cost to Company, Land 720,553,000      
Initial Cost to Company, Property 2,978,358,000      
Costs Capitalized Subsequent to Acquisition 125,966,000      
Gross Amounts Carried at December 31, 2025, Land 695,235,000      
Gross Amounts Carried at December 31, 2025, Property 3,008,042,000      
Gross Amounts Carried at December 31, 2025, Total 3,703,277,000 $ 1,584,219,000 $ 1,570,501,000 $ 1,659,495,000
Accumulated Depreciation (254,625,000) $ (210,541,000) $ (233,180,000) $ (209,509,000)
Material costs subsequent to acquisition 0      
Income tax basis $ 4,300,000,000      
Hotel - U.S., Midwest        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 1      
Encumbrances $ 0      
Initial Cost to Company, Land 0      
Initial Cost to Company, Property 5,565,000      
Costs Capitalized Subsequent to Acquisition 1,819,000      
Gross Amounts Carried at December 31, 2025, Land 0      
Gross Amounts Carried at December 31, 2025, Property 7,384,000      
Gross Amounts Carried at December 31, 2025, Total 7,384,000      
Accumulated Depreciation $ (5,952,000)      
Hotel - U.S., South East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 1      
Encumbrances $ 0      
Initial Cost to Company, Land 2,149,000      
Initial Cost to Company, Property 5,571,000      
Costs Capitalized Subsequent to Acquisition 2,417,000      
Gross Amounts Carried at December 31, 2025, Land 2,149,000      
Gross Amounts Carried at December 31, 2025, Property 7,988,000      
Gross Amounts Carried at December 31, 2025, Total 10,137,000      
Accumulated Depreciation $ (452,000)      
Industrial - International        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 1      
Encumbrances $ 8,005,000      
Initial Cost to Company, Land 1,439,000      
Initial Cost to Company, Property 10,847,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 1,439,000      
Gross Amounts Carried at December 31, 2025, Property 10,847,000      
Gross Amounts Carried at December 31, 2025, Total 12,286,000      
Accumulated Depreciation $ (184,000)      
Industrial - U.S., Mid Atlantic        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 6      
Encumbrances $ 66,205,000      
Initial Cost to Company, Land 15,467,000      
Initial Cost to Company, Property 91,960,000      
Costs Capitalized Subsequent to Acquisition 696,000      
Gross Amounts Carried at December 31, 2025, Land 15,467,000      
Gross Amounts Carried at December 31, 2025, Property 92,656,000      
Gross Amounts Carried at December 31, 2025, Total 108,123,000      
Accumulated Depreciation $ (1,250,000)      
Industrial - U.S., Midwest        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 47      
Encumbrances $ 246,969,000      
Initial Cost to Company, Land 43,803,000      
Initial Cost to Company, Property 355,647,000      
Costs Capitalized Subsequent to Acquisition 300,000      
Gross Amounts Carried at December 31, 2025, Land 43,803,000      
Gross Amounts Carried at December 31, 2025, Property 355,947,000      
Gross Amounts Carried at December 31, 2025, Total 399,750,000      
Accumulated Depreciation $ (5,377,000)      
Industrial - U.S., North East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 19      
Encumbrances $ 135,787,000      
Initial Cost to Company, Land 28,923,000      
Initial Cost to Company, Property 151,185,000      
Costs Capitalized Subsequent to Acquisition 327,000      
Gross Amounts Carried at December 31, 2025, Land 28,923,000      
Gross Amounts Carried at December 31, 2025, Property 151,512,000      
Gross Amounts Carried at December 31, 2025, Total 180,435,000      
Accumulated Depreciation $ (2,720,000)      
Industrial - U.S., South East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 11      
Encumbrances $ 34,056,000      
Initial Cost to Company, Land 13,170,000      
Initial Cost to Company, Property 56,855,000      
Costs Capitalized Subsequent to Acquisition 323,000      
Gross Amounts Carried at December 31, 2025, Land 13,170,000      
Gross Amounts Carried at December 31, 2025, Property 57,178,000      
Gross Amounts Carried at December 31, 2025, Total 70,348,000      
Accumulated Depreciation $ (796,000)      
Industrial - U.S., South West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 18      
Encumbrances $ 48,811,000      
Initial Cost to Company, Land 14,252,000      
Initial Cost to Company, Property 64,247,000      
Costs Capitalized Subsequent to Acquisition 226,000      
Gross Amounts Carried at December 31, 2025, Land 14,252,000      
Gross Amounts Carried at December 31, 2025, Property 64,473,000      
Gross Amounts Carried at December 31, 2025, Total 78,725,000      
Accumulated Depreciation $ (1,054,000)      
Industrial - U.S., West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 8      
Encumbrances $ 117,102,000      
Initial Cost to Company, Land 28,100,000      
Initial Cost to Company, Property 148,848,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 28,100,000      
Gross Amounts Carried at December 31, 2025, Property 148,848,000      
Gross Amounts Carried at December 31, 2025, Total 176,948,000      
Accumulated Depreciation $ (2,142,000)      
Medical office - U.S., Midwest        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 7      
Encumbrances $ 59,938,000      
Initial Cost to Company, Land 2,764,000      
Initial Cost to Company, Property 97,760,000      
Costs Capitalized Subsequent to Acquisition 16,193,000      
Gross Amounts Carried at December 31, 2025, Land 2,764,000      
Gross Amounts Carried at December 31, 2025, Property 113,953,000      
Gross Amounts Carried at December 31, 2025, Total 116,717,000      
Accumulated Depreciation $ (29,095,000)      
Medical Office - U.S., North East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 7      
Encumbrances $ 174,864,000      
Initial Cost to Company, Land 11,283,000      
Initial Cost to Company, Property 176,996,000      
Costs Capitalized Subsequent to Acquisition 295,000      
Gross Amounts Carried at December 31, 2025, Land 11,283,000      
Gross Amounts Carried at December 31, 2025, Property 177,291,000      
Gross Amounts Carried at December 31, 2025, Total 188,574,000      
Accumulated Depreciation $ (48,397,000)      
Medical Office - U.S., South East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 6      
Encumbrances $ 71,823,000      
Initial Cost to Company, Land 7,930,000      
Initial Cost to Company, Property 117,678,000      
Costs Capitalized Subsequent to Acquisition 3,831,000      
Gross Amounts Carried at December 31, 2025, Land 7,930,000      
Gross Amounts Carried at December 31, 2025, Property 121,509,000      
Gross Amounts Carried at December 31, 2025, Total 129,439,000      
Accumulated Depreciation $ (34,117,000)      
Medical Office - U.S., South West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 8      
Encumbrances $ 99,805,000      
Initial Cost to Company, Land 15,921,000      
Initial Cost to Company, Property 126,842,000      
Costs Capitalized Subsequent to Acquisition 8,351,000      
Gross Amounts Carried at December 31, 2025, Land 15,921,000      
Gross Amounts Carried at December 31, 2025, Property 135,193,000      
Gross Amounts Carried at December 31, 2025, Total 151,114,000      
Accumulated Depreciation $ (38,531,000)      
Medical Office - U.S., West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 6      
Encumbrances $ 83,570,000      
Initial Cost to Company, Land 13,415,000      
Initial Cost to Company, Property 107,845,000      
Costs Capitalized Subsequent to Acquisition 6,849,000      
Gross Amounts Carried at December 31, 2025, Land 13,415,000      
Gross Amounts Carried at December 31, 2025, Property 114,694,000      
Gross Amounts Carried at December 31, 2025, Total 128,109,000      
Accumulated Depreciation $ (35,556,000)      
Mixed Use - U.S., - North East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 1      
Encumbrances $ 0      
Initial Cost to Company, Land 4,651,000      
Initial Cost to Company, Property 5,476,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 4,651,000      
Gross Amounts Carried at December 31, 2025, Property 5,476,000      
Gross Amounts Carried at December 31, 2025, Total 10,127,000      
Accumulated Depreciation $ (268,000)      
Multifamily - U.S., South East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 3      
Encumbrances $ 0      
Initial Cost to Company, Land 19,005,000      
Initial Cost to Company, Property 161,181,000      
Costs Capitalized Subsequent to Acquisition 1,583,000      
Gross Amounts Carried at December 31, 2025, Land 19,005,000      
Gross Amounts Carried at December 31, 2025, Property 147,047,000      
Gross Amounts Carried at December 31, 2025, Total 166,052,000      
Accumulated Depreciation $ (4,432,000)      
Multifamily - US., South West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 3      
Encumbrances $ 29,751,000      
Initial Cost to Company, Land 34,202,000      
Initial Cost to Company, Property 140,185,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 34,202,000      
Gross Amounts Carried at December 31, 2025, Property 133,442,000      
Gross Amounts Carried at December 31, 2025, Total 167,644,000      
Accumulated Depreciation $ (5,085,000)      
Multifamily - U.S., West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 1      
Encumbrances $ 0      
Initial Cost to Company, Land 12,402,000      
Initial Cost to Company, Property 48,454,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 12,402,000      
Gross Amounts Carried at December 31, 2025, Property 48,454,000      
Gross Amounts Carried at December 31, 2025, Total 60,856,000      
Accumulated Depreciation $ (2,855,000)      
Multifamily Conversion - Mid Atlantic        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 1      
Encumbrances $ 0      
Initial Cost to Company, Land 26,056,000      
Initial Cost to Company, Property 88,644,000      
Costs Capitalized Subsequent to Acquisition 3,886,000      
Gross Amounts Carried at December 31, 2025, Land 26,056,000      
Gross Amounts Carried at December 31, 2025, Property 92,530,000      
Gross Amounts Carried at December 31, 2025, Total 118,586,000      
Accumulated Depreciation $ 0      
Office - U.S., North East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 2      
Encumbrances $ 17,633,000      
Initial Cost to Company, Land 40,950,000      
Initial Cost to Company, Property 32,614,000      
Costs Capitalized Subsequent to Acquisition 9,006,000      
Gross Amounts Carried at December 31, 2025, Land 40,950,000      
Gross Amounts Carried at December 31, 2025, Property 41,620,000      
Gross Amounts Carried at December 31, 2025, Total 82,570,000      
Accumulated Depreciation $ (10,869,000)      
Office - U.S., West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 2      
Encumbrances $ 0      
Initial Cost to Company, Land 65,363,000      
Initial Cost to Company, Property 183,731,000      
Costs Capitalized Subsequent to Acquisition 9,836,000      
Gross Amounts Carried at December 31, 2025, Land 40,045,000      
Gross Amounts Carried at December 31, 2025, Property 124,051,000      
Gross Amounts Carried at December 31, 2025, Total 164,096,000      
Accumulated Depreciation $ (9,411,000)      
Residential - U.S., North East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 1      
Encumbrances $ 0      
Initial Cost to Company, Land 0      
Initial Cost to Company, Property 77,721,000      
Costs Capitalized Subsequent to Acquisition 36,118,000      
Gross Amounts Carried at December 31, 2025, Land 0      
Gross Amounts Carried at December 31, 2025, Property 113,839,000      
Gross Amounts Carried at December 31, 2025, Total 113,839,000      
Accumulated Depreciation $ 0      
Retail - U.S., Midwest        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 3      
Encumbrances $ 34,504,000      
Initial Cost to Company, Land 15,379,000      
Initial Cost to Company, Property 63,307,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 15,379,000      
Gross Amounts Carried at December 31, 2025, Property 59,001,000      
Gross Amounts Carried at December 31, 2025, Total 74,380,000      
Accumulated Depreciation $ (2,591,000)      
Retail - U.S., South East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 2      
Encumbrances $ 12,409,000      
Initial Cost to Company, Land 5,735,000      
Initial Cost to Company, Property 10,818,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 5,735,000      
Gross Amounts Carried at December 31, 2025, Property 10,818,000      
Gross Amounts Carried at December 31, 2025, Total 16,553,000      
Accumulated Depreciation $ (138,000)      
Retail - U.S., West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 12      
Encumbrances $ 38,052,000      
Initial Cost to Company, Land 5,935,000      
Initial Cost to Company, Property 41,176,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 5,935,000      
Gross Amounts Carried at December 31, 2025, Property 41,176,000      
Gross Amounts Carried at December 31, 2025, Total 47,111,000      
Accumulated Depreciation $ (783,000)      
Service - U.S., Mid Atlantic        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 5      
Encumbrances $ 30,127,000      
Initial Cost to Company, Land 9,637,000      
Initial Cost to Company, Property 37,820,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 9,637,000      
Gross Amounts Carried at December 31, 2025, Property 37,820,000      
Gross Amounts Carried at December 31, 2025, Total 47,457,000      
Accumulated Depreciation $ (658,000)      
Service - U.S., Midwest        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 142      
Encumbrances $ 205,392,000      
Initial Cost to Company, Land 80,612,000      
Initial Cost to Company, Property 185,450,000      
Costs Capitalized Subsequent to Acquisition 649,000      
Gross Amounts Carried at December 31, 2025, Land 80,612,000      
Gross Amounts Carried at December 31, 2025, Property 186,099,000      
Gross Amounts Carried at December 31, 2025, Total 266,711,000      
Accumulated Depreciation $ (4,385,000)      
Service - U.S., North East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 42      
Encumbrances $ 83,345,000      
Initial Cost to Company, Land 19,503,000      
Initial Cost to Company, Property 94,934,000      
Costs Capitalized Subsequent to Acquisition 15,997,000      
Gross Amounts Carried at December 31, 2025, Land 19,503,000      
Gross Amounts Carried at December 31, 2025, Property 110,931,000      
Gross Amounts Carried at December 31, 2025, Total 130,434,000      
Accumulated Depreciation $ (1,665,000)      
Service - U.S., South East        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 62      
Encumbrances $ 116,816,000      
Initial Cost to Company, Land 76,163,000      
Initial Cost to Company, Property 104,983,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 76,163,000      
Gross Amounts Carried at December 31, 2025, Property 104,983,000      
Gross Amounts Carried at December 31, 2025, Total 181,146,000      
Accumulated Depreciation $ (1,980,000)      
Service - U.S., South West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 35      
Encumbrances $ 106,217,000      
Initial Cost to Company, Land 64,324,000      
Initial Cost to Company, Property 102,725,000      
Costs Capitalized Subsequent to Acquisition 7,264,000      
Gross Amounts Carried at December 31, 2025, Land 64,324,000      
Gross Amounts Carried at December 31, 2025, Property 109,989,000      
Gross Amounts Carried at December 31, 2025, Total 174,313,000      
Accumulated Depreciation $ (2,004,000)      
Service - U.S., West        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of properties | property 81      
Encumbrances $ 99,802,000      
Initial Cost to Company, Land 42,020,000      
Initial Cost to Company, Property 81,293,000      
Costs Capitalized Subsequent to Acquisition 0      
Gross Amounts Carried at December 31, 2025, Land 42,020,000      
Gross Amounts Carried at December 31, 2025, Property 81,293,000      
Gross Amounts Carried at December 31, 2025, Total 123,313,000      
Accumulated Depreciation $ (1,878,000)      
v3.25.4
Schedule III - Real Estate and Accumulated Depreciation - Real Estate Activity (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate [Roll Forward]      
Beginning balance, January 1 $ 1,584,219 $ 1,570,501 $ 1,659,495
Additions during the year:      
Acquisition of Fundamental properties 1,803,077 0 0
Acquisitions through foreclosure and other transfers 184,586 350,514 97,585
Other acquisitions 226,347 7,720 0
Improvements 51,999 22,990 22,669
Total additions 2,266,009 381,224 120,254
Deductions during the year:      
Costs of real estate sold (120,155) (367,506) (84,309)
Impairments (26,766) 0 (124,902)
Other (30) 0 (37)
Total deductions (146,951) (367,506) (209,248)
Ending balance, December 31 $ 3,703,277 $ 1,584,219 $ 1,570,501
v3.25.4
Schedule III - Real Estate and Accumulated Depreciation - Accumulated Depreciation Activity (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Accumulated Depreciation [Roll Forward]      
Beginning balance, January 1 $ 210,541 $ 233,180 $ 209,509
Depreciation expense 64,378 33,175 40,858
Disposition/write-offs (20,294) (55,814) (17,187)
Ending balance, December 31 $ 254,625 $ 210,541 $ 233,180
v3.25.4
Schedule IV - Mortgage Loans on Real Estate - Summary of Loans (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
mortgage
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Investments in loans        
Carrying Amount $ 21,186,255 $ 17,953,021 $ 20,219,886 $ 21,186,033
Basis spread on variable rate 3.40%      
Principal Amount of Delinquent Loans $ 798,291      
Federal income tax basis 18,900,000      
Commercial and Residential Lending Segment and Investing and Servicing Segment        
Investments in loans        
Carrying Amount $ 18,310,621 $ 15,364,817 $ 17,653,215 $ 18,774,708
Individually Significant Mortgage Loans | Other, Various, Australia (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Face Amount $ 918,734      
Carrying Amount 911,541      
Principal Amount of Delinquent Loans $ 0      
Individually Significant Mortgage Loans | Other, Various, Australia (1 mortgage) | Three Month BBSY        
Investments in loans        
Basis spread on variable rate 4.75%      
Aggregated First Mortgages | Hotel, International, Floating (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 215,187      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, International, Floating (2 mortgages) | Three Month EURO LIBOR | Minimum        
Investments in loans        
Basis spread on variable rate 3.05%      
Aggregated First Mortgages | Hotel, International, Floating (2 mortgages) | Three Month EURO LIBOR | Maximum        
Investments in loans        
Basis spread on variable rate 4.50%      
Aggregated First Mortgages | Hotel, International, Floating, (1 mortgages), SARON        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 53,661      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, International, Floating, (1 mortgages), SARON | SARON        
Investments in loans        
Basis spread on variable rate 4.75%      
Aggregated First Mortgages | Hotel, International, Floating, (1 mortgages), SOFR        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 84,954      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, International, Floating, (1 mortgages), SOFR | SOFR        
Investments in loans        
Basis spread on variable rate 5.00%      
Aggregated First Mortgages | Hotel, International, Floating, (1 mortgages), SONIA ON        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 34,002      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, International, Floating, (1 mortgages), SONIA ON | SONIA        
Investments in loans        
Basis spread on variable rate 2.50%      
Aggregated First Mortgages | Hotel, Mid Atlantic, Floating, (1 mortgages)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 84,400      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, Mid Atlantic, Floating, (1 mortgages) | SOFR        
Investments in loans        
Basis spread on variable rate 3.30%      
Aggregated First Mortgages | Hotel, Midwest, Floating, (1 mortgages)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 53,482      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, Midwest, Floating, (1 mortgages) | SOFR        
Investments in loans        
Basis spread on variable rate 3.85%      
Aggregated First Mortgages | Hotel, North East, Floating, (5 mortgages)        
Investments in loans        
Number of loans | mortgage 5      
Carrying Amount $ 338,180      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, North East, Floating, (5 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 3.36%      
Aggregated First Mortgages | Hotel, North East, Floating, (5 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 6.35%      
Aggregated First Mortgages | Hotel, South East, Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 133,290      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, South East, Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 3.25%      
Aggregated First Mortgages | Hotel, South East, Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 5.25%      
Aggregated First Mortgages | Hotel, South West, Floating, (1 mortgages)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 97,487      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, South West, Floating, (1 mortgages) | SOFR        
Investments in loans        
Basis spread on variable rate 2.85%      
Aggregated First Mortgages | Hotel, Various U.S., Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 251,252      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Hotel, Various U.S., Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 3.86%      
Aggregated First Mortgages | Hotel, Various U.S., Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 4.25%      
Aggregated First Mortgages | Industrial, International, Floating, (2 mortgages), 3BBSY        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 165,343      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Industrial, International, Floating, (2 mortgages), 3BBSY | Three Month BBSY | Minimum        
Investments in loans        
Basis spread on variable rate 2.80%      
Aggregated First Mortgages | Industrial, International, Floating, (2 mortgages), 3BBSY | Three Month BBSY | Maximum        
Investments in loans        
Basis spread on variable rate 3.10%      
Aggregated First Mortgages | Industrial, International, Floating (3 mortgages)        
Investments in loans        
Number of loans | mortgage 3      
Carrying Amount $ 440,174      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Industrial, International, Floating (3 mortgages) | Three Month EURO LIBOR | Minimum        
Investments in loans        
Basis spread on variable rate 2.50%      
Aggregated First Mortgages | Industrial, International, Floating (3 mortgages) | Three Month EURO LIBOR | Maximum        
Investments in loans        
Basis spread on variable rate 3.00%      
Aggregated First Mortgages | Industrial, International, Floating, (2 mortgages), 3SEK        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 136,258      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Industrial, International, Floating, (2 mortgages), 3SEK | Three Month SEK | Minimum        
Investments in loans        
Basis spread on variable rate 2.55%      
Aggregated First Mortgages | Industrial, International, Floating, (2 mortgages), 3SEK | Three Month SEK | Maximum        
Investments in loans        
Basis spread on variable rate 3.00%      
Aggregated First Mortgages | Industrial, International, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 268,621      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Industrial, International, Floating, (1 mortgage) | Three Month EURO LIBOR        
Investments in loans        
Basis spread on variable rate 2.60%      
Aggregated First Mortgages | Industrial, International, Floating, (1 mortgage) | SONIA        
Investments in loans        
Basis spread on variable rate 2.60%      
Aggregated First Mortgages | Industrial, Mid Atlantic, Floating, (3 mortgages)        
Investments in loans        
Number of loans | mortgage 3      
Carrying Amount $ 334,942      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Industrial, Mid Atlantic, Floating, (3 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 2.40%      
Aggregated First Mortgages | Industrial, Mid Atlantic, Floating, (3 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 3.00%      
Aggregated First Mortgages | Industrial, Midwest, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 8,712      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Industrial, Midwest, Floating, (1 mortgage) | SOFR        
Investments in loans        
Interest rate 2.25%      
Aggregated First Mortgages | Industrial, North East, Floating, (5 mortgages)        
Investments in loans        
Number of loans | mortgage 5      
Carrying Amount $ 1,009,135      
Principal Amount of Delinquent Loans $ 269,007      
Aggregated First Mortgages | Industrial, North East, Floating, (5 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 2.40%      
Aggregated First Mortgages | Industrial, North East, Floating, (5 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 5.55%      
Aggregated First Mortgages | Industrial, South East, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 20,163      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Industrial, South East, Floating, (1 mortgage) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 4.85%      
Aggregated First Mortgages | Industrial, South West, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 20,589      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Industrial, South West, Floating, (1 mortgage) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 2.25%      
Aggregated First Mortgages | Industrial, West, Floating, (4 mortgages)        
Investments in loans        
Number of loans | mortgage 4      
Carrying Amount $ 611,575      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Industrial, West, Floating, (4 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 2.95%      
Aggregated First Mortgages | Industrial, West, Floating, (4 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 6.00%      
Aggregated First Mortgages | Mixed Use, International, Floating, (1 mortgage), 3EUR        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 88,301      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Mixed Use, International, Floating, (1 mortgage), 3EUR | Three Month EURO LIBOR        
Investments in loans        
Basis spread on variable rate 4.65%      
Aggregated First Mortgages | Mixed Use, International, Floating, (1 mortgage), SONIA ON        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 90,174      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Mixed Use, International, Floating, (1 mortgage), SONIA ON | SONIA | Maximum        
Investments in loans        
Basis spread on variable rate 4.37%      
Aggregated First Mortgages | Mixed Use, North East, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 159,439      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Mixed Use, North East, Floating, (1 mortgage) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 3.35%      
Aggregated First Mortgages | Mixed Use, South East, Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 179,496      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Mixed Use, South East, Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 3.65%      
Aggregated First Mortgages | Mixed Use, South East, Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 5.35%      
Aggregated First Mortgages | Mixed Use, South West, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 242,389      
Principal Amount of Delinquent Loans $ 242,389      
Aggregated First Mortgages | Mixed Use, South West, Floating, (1 mortgage) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 4.60%      
Aggregated First Mortgages | Multi-family, International, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 188,029      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Multi-family, International, Floating, (1 mortgage) | Three Month EURO LIBOR | Maximum        
Investments in loans        
Basis spread on variable rate 2.85%      
Aggregated First Mortgages | Multi-family, International, Floating, (4 mortgages)        
Investments in loans        
Number of loans | mortgage 4      
Carrying Amount $ 750,644      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Multi-family, International, Floating, (4 mortgages) | SONIA | Minimum        
Investments in loans        
Basis spread on variable rate 3.10%      
Aggregated First Mortgages | Multi-family, International, Floating, (4 mortgages) | SONIA | Maximum        
Investments in loans        
Basis spread on variable rate 4.00%      
Aggregated First Mortgages | Multi-family, Midwest, Floating, (3 mortgages)        
Investments in loans        
Number of loans | mortgage 3      
Carrying Amount $ 174,622      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Multi-family, Midwest, Floating, (3 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 2.40%      
Aggregated First Mortgages | Multi-family, Midwest, Floating, (3 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 2.75%      
Aggregated First Mortgages | Multi-family, North East, Floating, (7 mortgages)        
Investments in loans        
Number of loans | mortgage 7      
Carrying Amount $ 679,267      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Multi-family, North East, Floating, (7 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 2.50%      
Aggregated First Mortgages | Multi-family, North East, Floating, (7 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 3.50%      
Aggregated First Mortgages | Multi-family, South East, Floating, (18 mortgages)        
Investments in loans        
Number of loans | mortgage 18      
Carrying Amount $ 1,230,635      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Multi-family, South East, Floating, (18 mortgages) | Minimum        
Investments in loans        
Basis spread on variable rate 1.80%      
Aggregated First Mortgages | Multi-family, South East, Floating, (18 mortgages) | Maximum        
Investments in loans        
Basis spread on variable rate 4.13%      
Aggregated First Mortgages | Multi-family, South West, Floating, (27 mortgages)        
Investments in loans        
Number of loans | mortgage 27      
Carrying Amount $ 1,720,037      
Principal Amount of Delinquent Loans $ 90,859      
Aggregated First Mortgages | Multi-family, South West, Floating, (27 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 1.85%      
Aggregated First Mortgages | Multi-family, South West, Floating, (27 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 4.35%      
Aggregated First Mortgages | Multi-family, Various U.S., Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 544,956      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Multi-family, Various U.S., Floating, (1 mortgage) | SOFR        
Investments in loans        
Basis spread on variable rate 2.70%      
Aggregated First Mortgages | Multi-family, West, Floating (10 mortgages)        
Investments in loans        
Number of loans | mortgage 10      
Carrying Amount $ 837,354      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Multi-family, West, Floating (10 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 1.95%      
Aggregated First Mortgages | Multi-family, West, Floating (10 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 3.85%      
Aggregated First Mortgages | Office, International, Floating, (2 mortgages), 3EUR        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 252,940      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Office, International, Floating, (2 mortgages), 3EUR | Three Month EURO LIBOR | Minimum        
Investments in loans        
Basis spread on variable rate 2.74%      
Aggregated First Mortgages | Office, International, Floating, (2 mortgages), 3EUR | Three Month EURO LIBOR | Maximum        
Investments in loans        
Basis spread on variable rate 3.75%      
Aggregated First Mortgages | Office, International, Floating, (2 mortgages), SONIA ON        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 318,972      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Office, International, Floating, (2 mortgages), SONIA ON | SONIA | Minimum        
Investments in loans        
Basis spread on variable rate 3.55%      
Aggregated First Mortgages | Office, International, Floating, (2 mortgages), SONIA ON | SONIA | Maximum        
Investments in loans        
Basis spread on variable rate 3.75%      
Aggregated First Mortgages | Office, Mid Atlantic, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 117,067      
Principal Amount of Delinquent Loans $ 117,141      
Aggregated First Mortgages | Office, Mid Atlantic, Floating, (1 mortgage) | Prime Rate        
Investments in loans        
Basis spread on variable rate 0.19%      
Aggregated First Mortgages | Office, Mid Atlantic, Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 505,571      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Office, Mid Atlantic, Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 1.00%      
Aggregated First Mortgages | Office, Mid Atlantic, Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 2.25%      
Aggregated First Mortgages | Office, Midwest, Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 146,798      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Office, Midwest, Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Interest rate 1.00%      
Aggregated First Mortgages | Office, Midwest, Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Interest rate 2.45%      
Aggregated First Mortgages | Office, North East, Fixed, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 96,095      
Basis spread on variable rate 6.00%      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Office, North East, Floating, (3 mortgages)        
Investments in loans        
Number of loans | mortgage 3      
Carrying Amount $ 216,355      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Office, North East, Floating, (3 mortgages) | SOFR | Minimum        
Investments in loans        
Interest rate 2.45%      
Aggregated First Mortgages | Office, North East, Floating, (3 mortgages) | SOFR | Maximum        
Investments in loans        
Interest rate 4.00%      
Aggregated First Mortgages | Office, South East, Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 270,231      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Office, South East, Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 1.00%      
Aggregated First Mortgages | Office, South East, Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 3.10%      
Aggregated First Mortgages | Office, South West, Floating, (3 mortgages)        
Investments in loans        
Number of loans | mortgage 3      
Carrying Amount $ 541,434      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Office, South West, Floating, (3 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 3.30%      
Aggregated First Mortgages | Office, South West, Floating, (3 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 4.50%      
Aggregated First Mortgages | Office, West, Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 286,220      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Office, West, Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 0.00%      
Aggregated First Mortgages | Office, West, Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 2.80%      
Aggregated First Mortgages | Other, International, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 305,752      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Other, International, Floating, (1 mortgage) | SONIA        
Investments in loans        
Basis spread on variable rate 5.01%      
Aggregated First Mortgages | Other, Midwest, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 29,799      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Other, Midwest, Floating, (1 mortgage) | SOFR        
Investments in loans        
Basis spread on variable rate 7.50%      
Aggregated First Mortgages | Other, North East, Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 203,345      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Other, North East, Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 1.57%      
Aggregated First Mortgages | Other, North East, Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 2.75%      
Aggregated First Mortgages | Other, South West, Fixed, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 20,000      
Basis spread on variable rate 7.00%      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Residential, International, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 8,893      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Residential, International, Floating, (1 mortgage) | SONIA        
Investments in loans        
Basis spread on variable rate 3.10%      
Aggregated First Mortgages | Residential, North East, Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 93,334      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Residential, North East, Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 4.00%      
Aggregated First Mortgages | Residential, North East, Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 4.25%      
Aggregated First Mortgages | Residential, South East, Floating, (2 mortgages)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 202,785      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Residential, South East, Floating, (2 mortgages) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 4.25%      
Aggregated First Mortgages | Residential, South East, Floating, (2 mortgages) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 5.80%      
Aggregated First Mortgages | Retail, International, Floating, (1 mortgage )        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 117,121      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Retail, International, Floating, (1 mortgage ) | Three Month EURO LIBOR        
Investments in loans        
Basis spread on variable rate 3.00%      
Aggregated First Mortgages | Retail, North East, Floating, (1 mortgage)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 188,212      
Principal Amount of Delinquent Loans $ 0      
Aggregated First Mortgages | Retail, North East, Floating, (1 mortgage) | SOFR        
Investments in loans        
Basis spread on variable rate 12.00%      
Aggregated First Mortgages | Loans Held-for-Sale, Various, Fixed        
Investments in loans        
Carrying Amount $ 2,323,543      
Principal Amount of Delinquent Loans $ 73,970      
Aggregated First Mortgages | Loans Held-for-Sale, Various, Fixed | Minimum        
Investments in loans        
Interest rate 2.75%      
Aggregated First Mortgages | Loans Held-for-Sale, Various, Fixed | Maximum        
Investments in loans        
Interest rate 10.75%      
Aggregated Subordinated and Mezzanine Loans        
Investments in loans        
Loan Loss Allowance $ (426,365)      
Prepaid Loan Costs, Net $ 7,369      
Aggregated Subordinated and Mezzanine Loans | Hotel, West, Floating, (1 loan)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 22,406      
Principal Amount of Delinquent Loans $ 0      
Aggregated Subordinated and Mezzanine Loans | Hotel, West, Floating, (1 loan) | SOFR        
Investments in loans        
Basis spread on variable rate 6.50%      
Aggregated Subordinated and Mezzanine Loans | Multi-family, North East, Floating, (1 loan)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 5,792      
Principal Amount of Delinquent Loans $ 0      
Aggregated Subordinated and Mezzanine Loans | Multi-family, North East, Floating, (1 loan) | SOFR        
Investments in loans        
Basis spread on variable rate 3.35%      
Aggregated Subordinated and Mezzanine Loans | Office, International, Fixed, (1 loan)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 36,529      
Interest rate 0.00%      
Principal Amount of Delinquent Loans $ 0      
Aggregated Subordinated and Mezzanine Loans | Office, International, Floating, (1 Loans)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 10,758      
Principal Amount of Delinquent Loans $ 0      
Aggregated Subordinated and Mezzanine Loans | Office, International, Floating, (1 Loans) | Three Month EURO LIBOR        
Investments in loans        
Basis spread on variable rate 8.95%      
Aggregated Subordinated and Mezzanine Loans | Office, West, Floating, (1 loan)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 131,713      
Principal Amount of Delinquent Loans $ 0      
Aggregated Subordinated and Mezzanine Loans | Office, West, Floating, (1 loan) | SOFR        
Investments in loans        
Basis spread on variable rate 6.34%      
Aggregated Subordinated and Mezzanine Loans | Residential, North East, Floating, (2 Loans)        
Investments in loans        
Number of loans | mortgage 2      
Carrying Amount $ 66,162      
Principal Amount of Delinquent Loans $ 0      
Aggregated Subordinated and Mezzanine Loans | Residential, North East, Floating, (2 Loans) | SOFR | Minimum        
Investments in loans        
Basis spread on variable rate 7.75%      
Aggregated Subordinated and Mezzanine Loans | Residential, North East, Floating, (2 Loans) | SOFR | Maximum        
Investments in loans        
Basis spread on variable rate 9.00%      
Aggregated Subordinated and Mezzanine Loans | Residential, West, Fixed, (1 Loan)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 48,574      
Basis spread on variable rate 9.00%      
Principal Amount of Delinquent Loans $ 0      
Aggregated Subordinated and Mezzanine Loans | Retail, Midwest, Fixed, (1 Loan)        
Investments in loans        
Number of loans | mortgage 1      
Carrying Amount $ 4,925      
Basis spread on variable rate 7.16%      
Principal Amount of Delinquent Loans $ 4,925      
First Mortgage Loan | Hotel, Various U.S., Floating, (2 mortgages)        
Investments in loans        
Carrying Amount $ 102,600      
v3.25.4
Schedule IV - Mortgage Loans on Real Estate - Loan Activity (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Activity in loan portfolio      
Balance at the beginning of the period $ 17,953,021 $ 20,219,886 $ 21,186,033
Acquisitions/originations/additional funding 8,934,637 4,781,916 3,474,242
Capitalized interest 110,063 95,093 125,747
Basis of loans sold (1,515,569) (1,814,929) (866,104)
Loan maturities/principal repayments (4,724,079) (4,762,055) (3,647,171)
Discount accretion/premium amortization 62,351 63,775 67,112
Changes in fair value 184,440 75,880 62,702
Foreign currency translation, net 387,680 (189,925) 153,472
Credit loss provision, net (9,746) (165,489) (232,712)
Transfer to/from other asset/liability classifications or between segments   0 (661)
Balance at the end of the period 21,186,255 17,953,021 20,219,886
Commercial and Residential Lending Segment and Investing and Servicing Segment      
Activity in loan portfolio      
Balance at the beginning of the period 15,364,817 17,653,215 18,774,708
Acquisitions/originations/additional funding 6,698,247 3,458,020 2,441,608
Capitalized interest 110,063 94,277 124,214
Basis of loans sold (1,515,569) (1,767,780) (866,104)
Loan maturities/principal repayments (2,743,109) (3,486,272) (2,763,682)
Discount accretion/premium amortization 30,165 40,351 52,601
Changes in fair value 184,440 75,880 62,702
Foreign currency translation, net 384,862 (189,019) 152,869
Credit loss provision, net (6,752) (162,724) (222,266)
Loan foreclosure, equity control and conversion to equity interest (196,543) (351,131) (102,774)
Transfer to/from other asset/liability classifications or between segments 0 0 (661)
Balance at the end of the period $ 18,310,621 $ 15,364,817 $ 17,653,215