PARAMOUNT GROUP, INC., 10-Q filed on 10/29/2025
Quarterly Report
v3.25.3
Document and Entity Information - shares
9 Months Ended
Sep. 30, 2025
Oct. 15, 2025
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Sep. 30, 2025  
Document Fiscal Year Focus 2025  
Document Fiscal Period Focus Q3  
Entity Registrant Name PARAMOUNT GROUP, INC.  
Trading Symbol PGRE  
Title of 12(b) Security Common stock of Paramount Group, Inc.,$0.01 par value per share  
Security Exchange Name NYSE  
Entity Central Index Key 0001605607  
Current Fiscal Year End Date --12-31  
Entity Filer Category Large Accelerated Filer  
Entity Current Reporting Status Yes  
Entity Shell Company false  
Entity Small Business false  
Entity Emerging Growth Company false  
Entity File Number 001-36746  
Entity Tax Identification Number 32-0439307  
Entity Address, Address Line One 1633 Broadway  
Entity Address, City or Town New York  
Entity Address, State or Province NY  
Entity Address, Postal Zip Code 10019  
City Area Code 212  
Local Phone Number 237-3100  
Entity Incorporation, State or Country Code MD  
Document Quarterly Report true  
Document Transition Report false  
Entity Interactive Data Current Yes  
Entity Common Stock, Shares Outstanding   221,897,427
v3.25.3
CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)
Sep. 30, 2025
Dec. 31, 2024
Real estate, at cost:    
Land $ 1,966,237,000 $ 1,966,237,000
Buildings and improvements 6,384,243,000 6,325,097,000
Rental property, at cost 8,350,480,000 8,291,334,000
Accumulated depreciation and amortization (1,737,783,000) (1,639,529,000)
Real estate, net 6,612,697,000 6,651,805,000
Cash and cash equivalents 330,207,000 375,056,000
Restricted cash 324,150,000 180,391,000
Accounts and other receivables 26,582,000 18,229,000
Investments in unconsolidated real estate related funds 4,416,000 4,649,000
Investments in unconsolidated joint ventures 81,509,000 85,952,000
Deferred rent receivable 352,906,000 356,425,000
Deferred charges, net of accumulated amortization of $90,418 and $91,818 126,587,000 100,684,000
Intangible assets, net of accumulated amortization of $114,133 and $147,133 41,093,000 50,492,000
Other assets 74,348,000 47,820,000
Total assets [1] 7,974,495,000 7,871,503,000
Liabilities and Equity    
Notes and mortgages payable, net of unamortized deferred financing costs of $20,546 and $15,420 3,711,504,000 3,676,630,000
Accounts payable and accrued expenses 138,689,000 119,881,000
Intangible liabilities, net of accumulated amortization of $78,074 and $93,748 16,541,000 20,870,000
Other liabilities 31,473,000 44,625,000
Total liabilities [1] 3,898,207,000 3,862,006,000
Commitments and contingencies
Paramount Group, Inc. equity:    
Common stock $0.01 par value per share; authorized 900,000,000 shares; issued and outstanding 221,897,427 and 217,527,797 shares in 2025 and 2024, respectively 2,219,000 2,175,000
Additional paid-in-capital 4,086,243,000 4,144,301,000
Earnings less than distributions (1,064,525,000) (1,005,627,000)
Accumulated other comprehensive income 0 428,000
Paramount Group, Inc. equity 3,023,937,000 3,141,277,000
Noncontrolling interests in:    
Consolidated joint ventures 744,813,000 495,340,000
Consolidated real estate related funds 85,431,000 82,875,000
Operating Partnership (16,298,625 and 20,057,699 units outstanding) 222,107,000 290,005,000
Total equity 4,076,288,000 4,009,497,000
Total liabilities and equity $ 7,974,495,000 $ 7,871,503,000
[1] Represents the consolidated assets and liabilities of Paramount Group Operating Partnership LP, a Delaware limited partnership (the “Operating Partnership”). The Operating Partnership is a consolidated variable interest entity (“VIE”), of which we are the sole general partner and own approximately 93.2% as of September 30, 2025. As of September 30, 2025, the assets and liabilities of the Operating Partnership include $4,690,998 and $2,410,215 of assets and liabilities, respectively, of certain VIEs that are consolidated by the Operating Partnership. See Note 13, Variable Interest Entities (VIEs).
v3.25.3
CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)
$ in Thousands
9 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Deferred charges, accumulated amortization $ 90,418 $ 91,818
Intangible assets, accumulated amortization 114,133 147,133
Notes and mortgages payable, deferred financing costs 20,546 15,420
Intangible liabilities, accumulated amortization $ 78,074 $ 93,748
Common stock, par value $ 0.01 $ 0.01
Common stock, shares authorized 900,000,000 900,000,000
Common stock, shares issued 221,897,427 217,527,797
Common stock, shares outstanding 221,897,427 217,527,797
Operating partnership, units outstanding 16,298,625 20,057,699
Total assets [1] $ 7,974,495 $ 7,871,503
Total liabilities [1] 3,898,207 3,862,006
Variable Interest Entities [Member]    
Total assets 4,690,998 3,834,072
Total liabilities $ 2,410,215 $ 2,393,672
Variable Interest Entities [Member] | Paramount Group Operating Partnership [Member]    
Percentage of ownership in operating partnership 93.20%  
[1] Represents the consolidated assets and liabilities of Paramount Group Operating Partnership LP, a Delaware limited partnership (the “Operating Partnership”). The Operating Partnership is a consolidated variable interest entity (“VIE”), of which we are the sole general partner and own approximately 93.2% as of September 30, 2025. As of September 30, 2025, the assets and liabilities of the Operating Partnership include $4,690,998 and $2,410,215 of assets and liabilities, respectively, of certain VIEs that are consolidated by the Operating Partnership. See Note 13, Variable Interest Entities (VIEs).
v3.25.3
CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Revenues:        
Rental revenue $ 164,687,000 $ 184,235,000 $ 511,741,000 $ 543,636,000
Fee and other income 8,272,000 10,664,000 25,282,000 27,548,000
Total revenues 172,959,000 194,899,000 537,023,000 571,184,000
Expenses:        
Operating 79,392,000 80,316,000 232,326,000 226,248,000
Depreciation and amortization 57,766,000 60,071,000 176,707,000 182,920,000
General and administrative 16,340,000 16,672,000 58,112,000 49,938,000
Transaction related costs 9,981,000 242,000 10,840,000 843,000
Total expenses 163,479,000 157,301,000 477,985,000 459,949,000
Other income (expense):        
Loss from real estate related fund investments (18,000) (22,000) (67,000) (92,000)
Income (loss) from unconsolidated real estate related funds 71,000 109,000 (79,000) 199,000
Income (loss) from unconsolidated joint ventures 661,000 (981,000) 2,620,000 (3,098,000)
Interest and other income, net 3,112,000 3,517,000 10,953,000 26,830,000
Interest and debt expense (44,419,000) (43,805,000) (129,903,000) (124,078,000)
(Loss) income before income taxes (31,113,000) (3,584,000) (57,438,000) 10,996,000
Income tax benefit (expense) 831,000 (619,000) 1,430,000 (1,328,000)
Net (loss) income (30,282,000) (4,203,000) (56,008,000) 9,668,000
Less net (income) loss attributable to noncontrolling interests in:        
Consolidated joint ventures (279,000) (6,959,000) (5,095,000) (18,434,000)
Consolidated real estate related funds (688,000) 581,000 (2,556,000) 408,000
Operating Partnership 2,302,000 893,000 4,901,000 716,000
Net (loss) income attributable to common stockholders $ (28,947,000) $ (9,688,000) $ (58,758,000) $ (7,642,000)
Loss per Common Share - Basic:        
Loss per common share - basic $ (0.13) $ (0.04) $ (0.27) $ (0.04)
Weighted average common shares outstanding 220,512,867 217,314,706 219,254,194 217,208,809
Loss per Common Share - Diluted:        
Loss per common share - diluted $ (0.13) $ (0.04) $ (0.27) $ (0.04)
Weighted average common shares outstanding 220,512,867 217,314,706 219,254,194 217,208,809
v3.25.3
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Statement of Comprehensive Income [Abstract]        
Net (loss) income $ (30,282) $ (4,203) $ (56,008) $ 9,668
Other comprehensive (loss) income:        
Change in value of interest rate swaps and interest rate caps (345) (3,586) (819) (14,241)
Pro rata share of other comprehensive (loss) income of unconsolidated joint ventures 0 (34) 0 38
Comprehensive loss (30,627) (7,823) (56,827) (4,535)
Less comprehensive (income) loss attributable to noncontrolling interests in:        
Consolidated joint ventures (279) (6,959) (5,095) (18,434)
Consolidated real estate related funds (688) 581 (2,556) 408
Operating Partnership 2,656 1,198 5,292 1,911
Comprehensive loss attributable to common stockholders $ (28,938) $ (13,003) $ (59,186) $ (20,650)
v3.25.3
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) - USD ($)
$ in Thousands
Total
900 Third Avenue [Member]
One Front Street [Member]
Common Stock [Member]
Additional Paid in Capital [Member]
Additional Paid in Capital [Member]
900 Third Avenue [Member]
Additional Paid in Capital [Member]
One Front Street [Member]
Earnings Less than Distributions [Member]
Accumulated Other Comprehensive (Loss) Income [Member]
Noncontrolling Interest [Member]
Consolidated Joint Ventures [Member]
Noncontrolling Interest [Member]
Consolidated Joint Ventures [Member]
900 Third Avenue [Member]
Noncontrolling Interest [Member]
Consolidated Joint Ventures [Member]
One Front Street [Member]
Noncontrolling Interest [Member]
Consolidated Real Estate Related Funds [Member]
Noncontrolling Interest [Member]
Operating Partnership [Member]
Beginning balance at Dec. 31, 2023 $ 4,014,888     $ 2,173 $ 4,133,801     $ (943,935) $ 11,246 $ 413,925     $ 110,589 $ 287,089
Common stock, shares outstanding at Dec. 31, 2023       217,366,000                    
Net (loss) income 9,668             (7,642)   18,434     (408) (716)
Common shares issued upon redemption of common units       $ 2 2,071                 (2,073)
Common shares issued upon redemption of common units, shares       142,000                    
Common shares issued under Omnibus share plan, net of shares withheld for taxes (178)             (178)            
Common shares issued under Omnibus share plan, net of shares withheld for taxes, shares       11,000                    
Dividends and distributions (16,758)             (15,218)           (1,540)
Contributions from noncontrolling interests 63,109                 62,220     889  
Distributions to noncontrolling interests (20,755)                 (2,444)     (18,311)  
Change in value of interest rate swaps and interest rate caps (14,241)               (13,044)         (1,197)
Pro rata share of other comprehensive income (loss) of unconsolidated joint ventures 38               36         2
Amortization of equity awards 15,635       748                 14,887
Reallocation of noncontrolling interest         3,807                 (3,807)
Ending balance at Sep. 30, 2024 4,051,406     $ 2,175 4,140,427     (966,973) (1,762) 492,135     92,759 292,645
Common stock, shares outstanding at Sep. 30, 2024       217,519,000                    
Beginning balance at Jun. 30, 2024 4,055,663     $ 2,173 4,135,472     (957,285) 1,553 485,983     93,340 294,427
Common stock, shares outstanding at Jun. 30, 2024       217,455,000                    
Net (loss) income (4,203)             (9,688)   6,959     (581) (893)
Common shares issued upon redemption of common units       $ 2 954                 (956)
Common shares issued upon redemption of common units, shares       66,000                    
Common shares issued under Omnibus share plan, net of shares withheld for taxes, shares       (2,000)                    
Distributions to noncontrolling interests (807)                 (807)        
Change in value of interest rate swaps and interest rate caps (3,586)               (3,285)         (301)
Pro rata share of other comprehensive income (loss) of unconsolidated joint ventures (34)               (30)         (4)
Amortization of equity awards 4,373       239                 4,134
Reallocation of noncontrolling interest         3,762                 (3,762)
Ending balance at Sep. 30, 2024 4,051,406     $ 2,175 4,140,427     (966,973) (1,762) 492,135     92,759 292,645
Common stock, shares outstanding at Sep. 30, 2024       217,519,000                    
Beginning balance at Dec. 31, 2024 $ 4,009,497     $ 2,175 4,144,301     (1,005,627) 428 495,340     82,875 290,005
Common stock, shares outstanding at Dec. 31, 2024 217,527,797     217,528,000                    
Net (loss) income $ (56,008)             (58,758)   5,095     2,556 (4,901)
Common shares issued upon redemption of common units       $ 44 61,446                 (61,490)
Common shares issued upon redemption of common units, shares       4,354,000                    
Common shares issued under Omnibus share plan, net of shares withheld for taxes (140)             (140)            
Common shares issued under Omnibus share plan, net of shares withheld for taxes, shares       15,000                    
Contributions from noncontrolling interests 11,723                 11,723        
Distributions to noncontrolling interests (5,710)                 (5,710)        
Change in value of interest rate swaps and interest rate caps (819)               (757)         (62)
Pro rata share of other comprehensive income (loss) of unconsolidated joint ventures 0                          
Amortization of equity awards 14,261       506                 13,755
Sale of a interest   $ 92,757 $ 10,266     $ (71,912) $ (63,430)       $ 164,669 $ 73,696    
Reallocation of noncontrolling interest         14,871       329         (15,200)
Other 461       461                  
Ending balance at Sep. 30, 2025 $ 4,076,288     $ 2,219 4,086,243     (1,064,525)   744,813     85,431 222,107
Common stock, shares outstanding at Sep. 30, 2025 221,897,427     221,897,000                    
Beginning balance at Jun. 30, 2025 $ 4,102,398     $ 2,203 4,061,826     (1,035,578) (9) 743,127     84,743 246,086
Common stock, shares outstanding at Jun. 30, 2025       220,311,000                    
Net (loss) income (30,282)             (28,947)   279     688 (2,302)
Common shares issued upon redemption of common units       $ 16 21,821                 (21,837)
Common shares issued upon redemption of common units, shares       1,586,000                    
Contributions from noncontrolling interests 3,347                 3,347        
Distributions to noncontrolling interests (1,940)                 (1,940)        
Change in value of interest rate swaps and interest rate caps (345)               (320)         (25)
Pro rata share of other comprehensive income (loss) of unconsolidated joint ventures 0                          
Amortization of equity awards 2,649       155                 2,494
Reallocation of noncontrolling interest         1,980       $ 329         (2,309)
Other 461       461                  
Ending balance at Sep. 30, 2025 $ 4,076,288     $ 2,219 $ 4,086,243     $ (1,064,525)   $ 744,813     $ 85,431 $ 222,107
Common stock, shares outstanding at Sep. 30, 2025 221,897,427     221,897,000                    
v3.25.3
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED) (Parenthetical)
9 Months Ended
Sep. 30, 2024
$ / shares
Dividends and distributions, Per share and unit $ 0.07
v3.25.3
CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Cash Flows from Operating Activities:    
Net (loss) income $ (56,008,000) $ 9,668,000
Adjustments to reconcile net (loss) income to net cash provided by operating activities:    
Depreciation and amortization 176,707,000 182,920,000
Straight-lining of rental revenue 3,426,000 (5,300,000)
Amortization of stock-based compensation expense 14,261,000 15,635,000
Amortization of deferred financing costs 11,041,000 7,622,000
(Income) loss from unconsolidated joint ventures (2,620,000) 3,098,000
Distributions of earnings from unconsolidated joint ventures 388,000 372,000
Unrealized losses on real estate related fund investments 0 775,000
Loss (income) from unconsolidated real estate related funds 79,000 (199,000)
Distributions of earnings from unconsolidated real estate related funds 155,000 141,000
Amortization of above and below-market leases, net (3,980,000) (4,351,000)
Non-cash gain on extinguishment of IPO related tax liability 0 (15,437,000)
Other non-cash adjustments (917,000) 180,000
Changes in operating assets and liabilities:    
Accounts and other receivables (8,353,000) (609,000)
Deferred charges (35,029,000) (7,163,000)
Other assets (25,916,000) (26,340,000)
Accounts payable and accrued expenses 12,903,000 9,079,000
Other liabilities (3,097,000) 6,479,000
Net cash provided by operating activities 83,040,000 176,570,000
Cash Flows from Investing Activities:    
Additions to real estate (115,840,000) (85,231,000)
Distribution of capital from an unconsolidated joint venture 12,089,000 1,792,000
Contributions of capital to unconsolidated joint ventures (5,414,000) (1,904,000)
Proceeds from repayment of a mezzanine loan investment 0 10,000,000
Net cash used in investing activities (109,165,000) (75,343,000)
Cash Flows from Financing Activities:    
Proceeds from notes and mortgages payable 900,000,000 850,000,000
Repayment of notes and mortgages payable (860,000,000) (975,000,000)
Debt issuance costs (14,411,000) (10,649,000)
Contributions from noncontrolling interests in consolidated joint ventures 11,723,000 62,220,000
Distributions to noncontrolling interests in consolidated joint ventures (5,710,000) (2,444,000)
Repurchase of shares related to stock compensation agreements and related tax withholdings (140,000) (178,000)
Contributions from noncontrolling interests in consolidated real estate related funds 0 889,000
Distributions to noncontrolling interests in consolidated real estate related funds 0 (18,311,000)
Dividends paid to common stockholders 0 (22,826,000)
Distributions paid to common unitholders 0 (2,292,000)
Net cash provided by (used in) financing activities 125,035,000 (118,591,000)
Net increase (decrease) in cash and cash equivalents and restricted cash 98,910,000 (17,364,000)
Cash and cash equivalents and restricted cash at beginning of period 555,447,000 509,599,000
Cash and cash equivalents and restricted cash at end of period 654,357,000 492,235,000
Reconciliation of Cash and Cash Equivalents and Restricted Cash:    
Cash and cash equivalents at beginning of period 375,056,000 428,208,000
Restricted cash at beginning of period 180,391,000 81,391,000
Cash and cash equivalents and restricted cash at beginning of period 555,447,000 509,599,000
Cash and cash equivalents at end of period 330,207,000 318,725,000
Restricted cash at end of period 324,150,000 173,510,000
Cash and cash equivalents and restricted cash at end of period 654,357,000 492,235,000
Supplemental Disclosure of Cash Flow Information:    
Cash payments for interest 118,822,000 116,298,000
Cash payments for income taxes, net of refunds 557,000 1,036,000
Non-Cash Transactions:    
Common shares issued upon redemption of common units 61,490,000 2,073,000
Write-off of fully amortized and/or depreciated assets 57,491,000 35,875,000
Mezzanine loan receivable in connection with the sale of interest 40,545,000  
Additions to real estate included in accounts payable and accrued expenses 22,868,000 9,240,000
Change in value of interest rate swaps and interest rate caps (819,000) (14,241,000)
900 Third Avenue [Member]    
Cash Flows from Financing Activities:    
Proceeds from the sale of interest 83,307,000 0
Reconciliation of Cash and Cash Equivalents and Restricted Cash:    
Restricted cash at beginning of period 9,450,000  
One Front Street [Member]    
Cash Flows from Financing Activities:    
Proceeds from the sale of interest 10,266,000 0
Non-Cash Transactions:    
Mezzanine loan receivable in connection with the sale of interest $ 40,545,000 $ 0
v3.25.3
CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (Parenthetical)
9 Months Ended
May 05, 2025
Jan. 17, 2025
Sep. 30, 2025
900 Third Avenue [Member]      
Disposition of asset interest percentage   45.00% 45.00%
One Front Street [Member]      
Disposition of asset interest percentage 25.00%   25.00%
v3.25.3
Pay vs Performance Disclosure - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Pay vs Performance Disclosure        
Net Income (Loss) $ (28,947) $ (9,688) $ (58,758) $ (7,642)
v3.25.3
Insider Trading Arrangements
3 Months Ended
Sep. 30, 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
Non Rule 10b5-1 Arrangement Modified false
Rule 10b5-1 Arrangement Modified false
v3.25.3
Organization and Business
9 Months Ended
Sep. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization And Business
1.
Organization and Business

 

 

As used in these consolidated financial statements, unless otherwise indicated, all references to “we,” “us,” “our,” the “Company,” and “Paramount” refer to Paramount Group, Inc., a Maryland corporation, and its consolidated subsidiaries, including Paramount Group Operating Partnership LP, a Delaware limited partnership (the “Operating Partnership”). We are a fully-integrated real estate investment trust (“REIT”) focused on owning, operating, managing, acquiring and redeveloping high-quality, Class A office properties in select central business district submarkets of New York City and San Francisco. We conduct our business through, and substantially all of our interests in properties and investments are held by, the Operating Partnership. We are the sole general partner of, and owned approximately 93.2% of, the Operating Partnership as of September 30, 2025.

 

As of September 30, 2025, we own and/or manage a portfolio of 17 properties aggregating 13.1 million square feet comprised of:

Eight wholly and partially owned Class A properties aggregating 8.7 million square feet in New York, comprised of 8.2 million square feet of office space and 0.5 million square feet of retail and theater space;
Five wholly and partially owned Class A properties aggregating 3.6 million square feet in San Francisco, comprised of 3.4 million square feet of office space and 0.2 million square feet of retail space; and
Four managed properties aggregating 0.8 million square feet in New York and Washington, D.C.

Additionally, we have an investment management business, where we serve as the general partner of several real estate related funds for institutional investors and high net-worth individuals.

 

Proposed Mergers

 

On September 17, 2025, we and the Operating Partnership (collectively, the “Company Parties”), Rithm Capital Corp., a Delaware corporation (“Parent”), Panorama REIT Merger Sub, Inc., a Maryland corporation and a wholly owned subsidiary of Parent (“REIT Merger Sub”), and Panorama Operating Merger Sub LP, a Delaware limited partnership and a wholly owned subsidiary of Parent (“Operating Merger Sub” and, collectively with REIT Merger Sub and Parent, the “Parent Parties”), entered into an Agreement and Plan of Merger (the “Original Merger Agreement”). On October 8, 2025, the Company Parties and the Parent Parties entered into Amendment No. 1 to the Merger Agreement (the “Amendment,” and the Original Merger Agreement as amended by the Amendment, the “Merger Agreement”).

The Merger Agreement provides that, upon the terms and subject to the conditions set forth therein, (i) Operating Merger Sub will be merged with and into the Operating Partnership, with the Operating Partnership surviving the merger (the “Partnership Merger”) and (ii) immediately following the consummation of the Partnership Merger, the Company will be merged with and into REIT Merger Sub with REIT Merger Sub surviving the merger (the “Surviving Entity” and such merger, the “Company Merger” and, together with the Partnership Merger, the “Mergers”). Upon completion of the Mergers, the Operating Partnership and the Surviving Entity will be indirectly controlled by Parent. The Mergers and the other transactions contemplated by the Merger Agreement were approved and declared advisable by the board of directors of the Company.

Pursuant to the terms and subject to the conditions set forth in the Merger Agreement, at the effective time of the Partnership Merger (the “Partnership Merger Effective Time”), each Common Unit of the Operating Partnership (each, an “Operating Partnership Common Unit”) that is issued and outstanding immediately prior to the Partnership Merger Effective Time will be automatically cancelled and converted into the right to receive an amount in cash equal to the product of (i) the Conversion Factor (as defined in the Second Amended and Restated Limited Partnership Agreement of the Operating Partnership, dated as of October 26, 2020, by and between the Company and the limited partners party thereto) in effect on such date with respect to such Operating Partnership Common Units multiplied by (ii) $6.60, without interest (the “Partnership Merger Consideration”). The Partnership Merger Consideration is subject to decrease in the event the Operating Partnership declares and pays any additional dividends in cash or property other than stock, which dividends are necessary to maintain the Company’s tax status as a REIT.

 

At the effective time of the Company Merger (the “Company Merger Effective Time”), each share of common stock of the Company, par value $0.01 per share, that is issued and outstanding immediately prior to the Company Merger Effective Time will be automatically cancelled and converted into the right to receive an amount in cash equal to $6.60 per share, without interest (the “Company Merger Consideration”). The Company Merger Consideration is subject to decrease in the event the Company declares and pays any additional dividends, which dividends are necessary to maintain its tax status as a REIT.

 

The Merger Agreement contains customary termination rights, including, but not limited to, the right of either party to terminate the Merger Agreement (i) if the Mergers have not occurred on or before 11:59 p.m. (Eastern time) on March 17, 2026, (ii) if any governmental authority of competent jurisdiction has issued a final, non-appealable order permanently restraining or otherwise prohibiting the transactions contemplated by the Merger Agreement, or (iii) if stockholder approval has not been obtained upon a vote taken at the special meeting of the Company’s stockholders or any postponement or adjournment thereof, at which a vote on the approval of the Company Merger was taken.

In certain specified circumstances further described in the Merger Agreement, in connection with the termination of the Merger Agreement, the Company will be required to pay Parent a termination payment of $59,700,000. Pursuant to the Amendment, the definition of “Company Termination Payment” in the Original Merger Agreement was modified to provide that, notwithstanding the foregoing, the Company will instead be required to pay Parent a termination payment of $47,700,000 if the Company enters into an alternative acquisition agreement providing for a Superior Proposal (as defined in the Merger Agreement) with certain persons.

The Parent Parties have represented in the Merger Agreement that Parent had, as of the date of the Merger Agreement, and the Parent Parties will have available, as of the Company Merger Effective Time, sufficient funds or other sources of immediately available funds to pay all amounts required to be paid in connection with the Mergers.

v3.25.3
Basis of Presentation and Significant Accounting Policies
9 Months Ended
Sep. 30, 2025
Basis Of Presentation And Significant Accounting Policies [Abstract]  
Basis of Presentation and Significant Accounting Policies
2.
Basis of Presentation and Significant Accounting Policies

 

 

Basis of Presentation

 

The accompanying consolidated financial statements are unaudited and have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in conjunction with the instructions to Form 10-Q of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, certain information and footnote disclosures required by GAAP for complete financial statements have been condensed or omitted. These consolidated financial statements include the accounts of Paramount and its consolidated subsidiaries, including the Operating Partnership. In the opinion of management, all significant adjustments (which include only normal recurring adjustments) and eliminations (which include intercompany balances and transactions) necessary to present fairly the financial position, results of operations and changes in cash flows have been made. The consolidated balance sheet as of December 31, 2024 was derived from audited financial statements as of that date but does not include all information and disclosures required by GAAP. These consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2024, as filed with the SEC.

 

 

Significant Accounting Policies

There are no material changes to our significant accounting policies as disclosed in our Annual Report on Form 10-K for the year ended December 31, 2024.

 

 

Use of Estimates

 

We have made estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ materially from those estimates. The results of operations for the three and nine months ended September 30, 2025 are not necessarily indicative of the operating results for the full year. Certain prior year balances have been reclassified to conform to current year presentation.

 

Recently Issued Accounting Pronouncements

 

In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, an update to Accounting Standards Codification (“ASC”) Topic 740, Income Taxes. ASU 2023-09 enhances income tax disclosures by expanding the effective tax rate reconciliation and requiring disaggregated income tax information by jurisdictions. ASU 2023-09 is effective for fiscal years that begin after December 15, 2024, with early adoption permitted. We will adopt the provisions of ASU 2023-09 in our Annual Report on Form 10-K for the year ended December 31, 2025, and we do not believe that the adoption will have a material impact on our consolidated financial statements.

 

In November 2024, the FASB issued ASU 2024-03, an update to ASC Topic 220, Income Statement - Reporting Comprehensive Income. ASU 2024-03 requires disaggregated disclosures in the notes to the financial statements of each income statement line item that contains certain categories of expenses, including employee compensation, depreciation and amortization. ASU 2024-03 is effective for our year ending December 31, 2027, and interim periods beginning after December 15, 2027, with early adoption permitted. We are evaluating the impact of ASU 2024-03 on our consolidated financial statements and the related disclosures.

In May 2025, the FASB issued ASU 2025-03, an update to ASC Topic 805, Business Combinations, and ASC Topic 810, Consolidation. ASU 2025-03 amends the guidance for determining the accounting acquirer in a business combination in which the legal acquiree is a variable interest entity (“VIE”). This amendment aligns the determination of the accounting acquirer for VIEs with the guidance used for other business combinations. ASU 2025-03 is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. We are evaluating the impact of ASU 2025-03 on our consolidated financial statements and related disclosures.

In July 2025, the FASB issued ASU 2025-05, an update to ASC Topic 326, Financial Instruments - Credit Losses. ASU 2025-05 simplifies the guidance for estimating expected credit losses for accounts receivable and other current assets by assuming current conditions as of the balance sheet date do not change for the remaining life of the asset. ASU 2025-05 is effective for fiscal years beginning after December 15, 2025, with early adoption permitted. We are evaluating the impact of ASU 2025-05 on our consolidated financial statements and related disclosures.

v3.25.3
Dispositions
9 Months Ended
Sep. 30, 2025
Dispositions [Abstract]  
Dispositions
3.
Dispositions

 

 

On January 17, 2025, we sold a 45.0% equity interest in 900 Third Avenue, a 600,000 square foot Class A office building located in New York, at a gross asset valuation of $210,000,000. We realized net proceeds of $94,000,000 from the sale after transaction costs, of which $9,450,000 was received in December 2024 upon execution of the contract. Since the newly formed joint venture is deemed to be a VIE and we are the primary beneficiary, we continue to consolidate the financial position and the results of operations of 900 Third Avenue into our consolidated financial statements and the sale was accounted for as an equity transaction.

 

On May 5, 2025, we sold a 25.0% equity interest in One Front Street, a 649,000 square foot Class A office building located in San Francisco, at a gross asset valuation of $255,000,000. As part of the transaction, we have provided $40,545,000 of seller financing for a two-year term at a fixed rate of 5.50%. We realized net proceeds of $11,500,000 from the sale, after transaction and other costs. Since the newly formed joint venture is deemed to be a VIE and we are the primary beneficiary, we continue to consolidate the financial position and the results of operations of One Front Street into our consolidated financial statements and the sale was accounted for as an equity transaction.

v3.25.3
Consolidated Real Estate Related Funds
9 Months Ended
Sep. 30, 2025
Consolidated Real Estate Fund [Abstract]  
Consolidated Real Estate Related Funds
4.
Consolidated Real Estate Related Funds

 

 

Real Estate Related Fund Investments (Fund X)

 

We are the general partner and investment manager of Paramount Group Real Estate Fund X, LP (“Fund X”) and own a 13.0% interest in the fund. The following table sets forth the details of income or loss from real estate related fund investments for the three and nine months ended September 30, 2025 and 2024.

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Net investment (loss) income

$

(18

)

 

$

(22

)

 

$

(67

)

 

$

683

 

Net unrealized losses

 

-

 

 

 

-

 

 

 

-

 

 

 

(775

)

Loss from real estate related fund investments

 

(18

)

 

 

(22

)

 

 

(67

)

 

 

(92

)

Less: noncontrolling interests in consolidated real estate
   related funds

 

15

 

 

 

19

 

 

 

58

 

 

 

93

 

(Loss) income from real estate related fund investments
    attributable to Paramount Group, Inc.

$

(3

)

 

$

(3

)

 

$

(9

)

 

$

1

 

 

 

Residential Development Fund (“RDF”)

 

We are also the general partner of RDF in which we own a 7.4% interest. RDF owns a 35.0% interest in One Steuart Lane, a for-sale residential condominium project, in San Francisco, California. We consolidate the financial results of RDF into our consolidated financial statements and reflect the 92.6% interest that we do not own as noncontrolling interests in consolidated real estate related funds. RDF accounts for its 35.0% interest in One Steuart Lane under the equity method of accounting. Accordingly, our economic interest in One Steuart Lane (based on our 7.4% ownership interest in RDF) is 2.6%. See Note 6, Investments in Unconsolidated Joint Ventures.

v3.25.3
Investments in Unconsolidated Real Estate Related Funds
9 Months Ended
Sep. 30, 2025
Real Estate Fund [Abstract]  
Investments in Unconsolidated Real Estate Related Funds
5.
Investments in Unconsolidated Real Estate Related Funds

 

We are the general partner and investment manager of Paramount Group Real Estate Fund VIII, LP (“Fund VIII”), which invests in real estate and related investments. As of September 30, 2025, our ownership interest in Fund VIII was approximately 1.3%. We account for our investment in Fund VIII under the equity method of accounting.

 

As of September 30, 2025 and December 31, 2024, our share of the investments in the unconsolidated real estate related funds was $4,416,000 and $4,649,000, respectively, which is reflected as “investments in unconsolidated real estate related funds” on our consolidated balance sheets. We recognized income of $71,000 and $109,000 during the three months ended September 30, 2025 and 2024, respectively, and loss of $79,000 and income of $199,000 during the nine months ended September 30, 2025 and 2024, respectively, for our share of earnings, which is reflected as “income (loss) from unconsolidated real estate related funds” in our consolidated statements of income.

v3.25.3
Investments in Unconsolidated Joint Ventures
9 Months Ended
Sep. 30, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Investments in Unconsolidated Joint Ventures
6.
Investments in Unconsolidated Joint Ventures

 

 

In August 2024, the joint venture that owned Market Center, in which we had a 67.0% ownership interest, ceased making debt service payments on the non-recourse mortgage loan due to insufficient property cash flows. In January 2025, the joint venture defaulted on the $416,544,000 mortgage loan, as it was not repaid at maturity. Subsequently, on May 30, 2025, the lenders completed the sale of Market Center through a deed-in-lieu of foreclosure. In December 2023, we wrote off our investment in Market Center to zero and discontinued the equity method of accounting. Accordingly, this sale did not have any impact on our consolidated financial statements.

 

The following tables summarize our investments in unconsolidated joint ventures as of the dates thereof and the income or loss from these investments for the periods set forth below.

 

 

(Amounts in thousands)

 

Paramount

 

As of

 

Our Share of Investments:

 

Ownership

 

September 30, 2025

 

 

December 31, 2024

 

One Steuart Lane (1)

 

35.0% (2)

 

$

66,932

 

 

$

76,579

 

1600 Broadway (1)

 

9.2%

 

 

7,774

 

 

 

8,161

 

60 Wall Street

 

5.0%

 

 

6,803

 

 

 

1,212

 

Other (3)

 

Various

 

 

-

 

 

 

-

 

Investments in unconsolidated joint ventures

 

$

81,509

 

 

$

85,952

 

 

 

 

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

(Amounts in thousands)

September 30,

 

 

September 30,

 

Our Share of Net Income (Loss):

2025

 

 

2024

 

 

2025

 

 

2024

 

One Steuart Lane

$

602

 

 

$

(721

)

 

$

2,442

 

 

$

(828

)

1600 Broadway

 

-

 

 

 

-

 

 

 

1

 

 

 

1

 

60 Wall Street

 

59

 

 

 

55

 

 

 

177

 

 

 

(1,576

)

Other (3)

 

-

 

 

 

(315

)

 

 

-

 

 

 

(695

)

Income (loss) from unconsolidated joint ventures

$

661

 

 

$

(981

)

 

$

2,620

 

 

$

(3,098

)

 

(1)
As of September 30, 2025, the carrying amount of our investments in One Steuart Lane and 1600 Broadway was greater than our share of equity in these investments by $462 and $294, respectively, and primarily represents the unamortized portion of our capitalized acquisition costs.
(2)
Represents RDF’s economic interest in One Steuart Lane, a for-sale residential condominium project. Our economic interest in One Steuart Lane (based on our 7.4% ownership interest in RDF) is 2.6%.
(3)
As of September 30, 2025, the carrying amount of our investments in the joint ventures that own 712 Fifth Avenue, 55 Second Street, 111 Sutter Street and Oder-Center, Germany were $0. Since we have no further obligation to fund additional capital to these joint ventures, we have discontinued the equity method of accounting, and accordingly, we no longer recognize our proportionate share of earnings. Instead, we recognize income only to the extent we receive cash distributions from the joint ventures and recognize losses to the extent we make cash contributions to the joint ventures.

 

 

The following tables provide the combined summarized financial information of our unconsolidated joint ventures as of the dates thereof and for the periods set forth below.

 

 

(Amounts in thousands)

As of

 

Balance Sheets:

September 30, 2025

 

 

December 31, 2024

 

Real estate, net

$

1,383,558

 

 

$

1,567,771

 

Cash and cash equivalents and restricted cash

 

124,488

 

 

 

154,669

 

Intangible assets, net

 

35,474

 

 

 

42,672

 

For-sale residential condominium units (1)

 

175,089

 

 

 

195,113

 

Deferred rent receivable

 

32,724

 

 

 

42,128

 

Other assets

 

29,351

 

 

 

26,813

 

Total assets

$

1,780,684

 

 

$

2,029,166

 

 

 

 

 

 

 

Notes and mortgages payable, net

$

1,412,745

 

 

$

1,783,587

 

Accounts payable and accrued expenses

 

42,324

 

 

 

59,860

 

Intangible liabilities, net

 

1,682

 

 

 

2,480

 

Other liabilities

 

67,961

 

 

 

73,129

 

Total liabilities

 

1,524,712

 

 

 

1,919,056

 

Equity

 

255,972

 

 

 

110,110

 

Total liabilities and equity

$

1,780,684

 

 

$

2,029,166

 

 

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

(Amounts in thousands)

September 30,

 

 

September 30,

 

Income Statements:

2025

 

 

2024

 

 

2025

 

 

2024

 

Revenues:

 

 

 

 

 

 

 

 

 

 

 

Rental revenue

$

24,985

 

 

$

35,374

 

 

$

84,209

 

 

$

106,557

 

Other income (2)

 

11,368

 

 

 

2,188

 

 

 

39,701

 

 

 

20,432

 

Total revenues

 

36,353

 

 

 

37,562

 

 

 

123,910

 

 

 

126,989

 

Expenses:

 

 

 

 

 

 

 

 

 

 

 

Operating (3)

 

22,717

 

 

 

23,985

 

 

 

72,630

 

 

 

80,345

 

Depreciation and amortization

 

8,207

 

 

 

12,464

 

 

 

29,094

 

 

 

38,232

 

Total expenses

 

30,924

 

 

 

36,449

 

 

 

101,724

 

 

 

118,577

 

Other income (expense):

 

 

 

 

 

 

 

 

 

 

 

Interest and other income

 

1,788

 

 

 

1,855

 

 

 

5,334

 

 

 

4,351

 

Interest and debt expense

 

(8,536

)

 

 

(14,782

)

 

 

(42,673

)

 

 

(44,729

)

Gain on extinguishment of debt

 

-

 

 

 

-

 

 

 

162,517

 

(4)

 

-

 

Gain on settlement of interest rate swap

 

-

 

 

 

2,498

 

 

 

-

 

 

 

2,498

 

(Loss) income before income taxes

 

(1,319

)

 

 

(9,316

)

 

 

147,364

 

 

 

(29,468

)

Income tax expense

 

-

 

 

 

(1

)

 

 

(29

)

 

 

(26

)

Net (loss) income

$

(1,319

)

 

$

(9,317

)

 

$

147,335

 

 

$

(29,494

)

 

(1)
Represents residential condominium units at One Steuart Lane that are available for sale.
(2)
Includes proceeds from the sale of residential condominium units at One Steuart Lane.
(3)
Includes cost of sales relating to residential condominium units sold at One Steuart Lane.
(4)
Represents gain on extinguishment of debt related to Market Center. In December 2023, we wrote off our investment in Market Center to zero and discontinued the equity method of accounting for this joint venture. Accordingly, the gain on extinguishment of debt did not have an impact on our consolidated financial statements.
v3.25.3
Intangible Assets and Liabilities
9 Months Ended
Sep. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets and Liabilities
7.
Intangible Assets and Liabilities

 

 

The following tables summarize our intangible assets (acquired above-market leases and acquired in-place leases) and intangible liabilities (acquired below-market leases) and the related amortization as of the dates thereof and for the periods set forth below.

 

As of

 

(Amounts in thousands)

September 30, 2025

 

 

December 31, 2024

 

Intangible assets:

 

 

 

 

 

Gross amount

$

155,226

 

 

$

197,625

 

Accumulated amortization

 

(114,133

)

 

 

(147,133

)

 

$

41,093

 

 

$

50,492

 

Intangible liabilities:

 

 

 

 

 

Gross amount

$

94,615

 

 

$

114,618

 

Accumulated amortization

 

(78,074

)

 

 

(93,748

)

 

$

16,541

 

 

$

20,870

 

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Amortization of above and below-market leases, net
   (component of "rental revenue")

$

1,151

 

 

$

1,379

 

 

$

3,980

 

 

$

4,351

 

Amortization of acquired in-place leases
   (component of "depreciation and amortization")

 

2,522

 

 

 

2,970

 

 

 

8,740

 

 

 

12,070

 

 

 

The following table sets forth amortization of acquired above and below-market leases, net and amortization of acquired in-place leases for the three-month period from October 1, 2025 through December 31, 2025, and each of the five succeeding years commencing from January 1, 2026.

 

(Amounts in thousands)

 

Above and
Below-Market Leases, Net

 

 

In-Place Leases

 

2025

 

$

998

 

 

$

2,116

 

2026

 

 

2,854

 

 

 

6,915

 

2027

 

 

2,541

 

 

 

6,271

 

2028

 

 

2,493

 

 

 

6,258

 

2029

 

 

2,066

 

 

 

5,634

 

2030

 

 

1,677

 

 

 

4,545

 

v3.25.3
Debt
9 Months Ended
Sep. 30, 2025
Debt Disclosure [Abstract]  
Debt
8.
Debt

 

 

On May 5, 2025, we terminated our revolving credit facility following the sale of a 25.0% equity interest in One Front Street, which was one of the two remaining properties supporting our credit facility. There was no outstanding balance on the facility at the time of termination.

 

On August 5, 2025, we completed a $900,000,000 refinancing of 1301 Avenue of the Americas, a 1.8 million square-foot Class A office building in New York City. The new five-year interest-only loan has a fixed rate of 6.39% and matures in August 2030. The proceeds from the refinancing were used to repay the existing $860,000,000 loan that bore interest at SOFR plus 277 basis points and was scheduled to mature in August 2026. We retained net proceeds of approximately $26,000,000 after the repayment of the existing loan and closing costs.

 

The following table summarizes our consolidated outstanding debt.

 

 

 

 

 

 

 

 

 

Interest Rate

 

 

 

 

 

Paramount

 

Maturity

 

Fixed/

 

as of

 

As of

 

(Amounts in thousands)

 

Ownership

 

Date

 

Variable Rate

 

September 30, 2025

 

September 30, 2025

 

 

December 31, 2024

 

Notes and mortgages payable:

 

 

 

 

 

 

 

 

 

 

1633 Broadway

 

90.0%

 

Dec-2029

 

Fixed

 

2.99%

 

$

1,250,000

 

 

$

1,250,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

One Market Plaza

 

49.0%

 

Feb-2027

 

Fixed

 

4.08%

 

 

850,000

 

 

 

850,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1301 Avenue of the Americas

 

100.0%

 

Aug-2030

 

Fixed

 

6.39%

 

 

900,000

 

 

 

860,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

31 West 52nd Street (1)

 

100.0%

 

Jun-2026

 

Fixed

 

3.80%

 

 

500,000

 

 

 

500,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

300 Mission Street (1)

 

31.1%

 

Oct-2026

 

Fixed

 

4.50%

 

 

232,050

 

 

 

232,050

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total notes and mortgages payable

 

4.26%

 

 

3,732,050

 

 

 

3,692,050

 

Less: unamortized deferred financing costs

 

 

 

 

(20,546

)

 

 

(15,420

)

Total notes and mortgages payable, net

 

 

 

$

3,711,504

 

 

$

3,676,630

 

 

(1)
These loans mature within the next twelve months. Although these loan balances exceed our projected liquidity at the time of their respective maturities, we are currently exploring various refinancing options and believe that, based on each property’s operating performance, it is probable that we will be successful in refinancing each loan prior to its maturity.
v3.25.3
Derivative Instruments and Hedging Activities
9 Months Ended
Sep. 30, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Instruments and Hedging Activities
9.
Derivative Instruments and Hedging Activities

 

 

Prior to August 2024, we had interest rate swap agreements with an aggregate notional amount of $500,000,000 to fix SOFR at 0.49% through August 2024. We also had interest rate cap agreements with an aggregate notional amount of $360,000,000 to cap SOFR at 4.50% through August 2024. In August 2024, upon the expiration of these agreements, we entered into new interest rate cap agreements for an aggregate notional amount of $860,000,000 to cap SOFR at 3.50% through August 2025. These interest rate swaps and interest rate caps were designated as cash flow hedges and therefore changes in their fair values were recognized in other comprehensive income or loss (outside of earnings). We recognized other comprehensive losses of $345,000 and $3,586,000 for the three months ended September 30, 2025 and 2024, respectively, and $819,000 and $14,241,000 for the nine months ended September 30, 2025 and 2024, respectively, from the changes in the fair value of these derivative financial instruments, which are recorded as a component of other comprehensive loss in our consolidated financial statements. See Note 11, Accumulated Other Comprehensive Income.

 

The table below provides additional details on our interest rate caps that are designated as cash flow hedges.

 

 

 

Notional

 

 

Effective

 

Maturity

 

Benchmark

 

Strike

 

 

Fair Value as of

 

Property

 

Amount

 

 

Date

 

Date

 

Rate

 

Rate

 

 

September 30, 2025

 

 

December 31, 2024

 

(Amounts in thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   1301 Avenue of the Americas

 

$

860,000

 

 

Aug-2024

 

Aug-2025

 

SOFR

 

 

3.50

%

 

$

-

 

 

$

3,650

 

Total interest rate cap assets designated as cash flow hedges (included in "other assets")

$

-

 

 

$

3,650

 

v3.25.3
Equity
9 Months Ended
Sep. 30, 2025
Stockholders' Equity Note [Abstract]  
Equity
10.
Equity

 

 

Stock Repurchase Program

 

We currently have $15,000,000 of capacity under a $200,000,000 stock repurchase program which was approved by our board of directors in November 2019, and allows us to repurchase shares of our common stock from time to time, in the open market or in privately negotiated transactions. We did not repurchase any shares in the nine months ended September 30, 2025. Under the terms of the Merger Agreement, subject to the restrictions set forth therein, we may not repurchase any shares of our common stock without the prior written consent of Parent.

v3.25.3
Accumulated Other Comprehensive Income
9 Months Ended
Sep. 30, 2025
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Accumulated Other Comprehensive Income
11.
Accumulated Other Comprehensive Income

 

 

The following table sets forth changes in accumulated other comprehensive income by component for the three and nine months ended September 30, 2025 and 2024, respectively, including amounts attributable to noncontrolling interests in the Operating Partnership.

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Amount of income (loss) related to the cash flow hedges
    recognized in other comprehensive loss
(1)

$

-

 

 

$

(876

)

 

$

642

 

 

$

1,008

 

Amounts reclassified from accumulated other comprehensive
    income decreasing interest and debt expense
(1)

 

(345

)

 

 

(2,710

)

 

 

(1,461

)

 

 

(15,249

)

Amount of income (loss) related to unconsolidated joint ventures
    recognized in other comprehensive loss

 

-

 

 

 

(34

)

 

 

-

 

 

 

38

 

 

(1)
Represents amounts related to interest rate caps and interest rate swaps which were designated as cash flow hedges.
v3.25.3
Noncontrolling Interests
9 Months Ended
Sep. 30, 2025
Noncontrolling Interest [Abstract]  
Noncontrolling Interests
12.
Noncontrolling Interests

 

 

Consolidated Joint Ventures

 

Noncontrolling interests in consolidated joint ventures as of September 30, 2025 were $744,813,000, and represent the equity interests held by third parties in 1633 Broadway, 900 Third Avenue, One Market Plaza, 300 Mission Street, and One Front Street. The noncontrolling interests in consolidated joint ventures as of September 30, 2025, are net of a $40,545,000 mezzanine loan receivable that was issued as seller financing in connection with the sale of a 25.0% interest in One Front Street. As of December 31, 2024, noncontrolling interests in consolidated joint ventures were $495,340,000, and represented equity interests held by third parties in 1633 Broadway, One Market Plaza and 300 Mission Street.

 

 

Consolidated Real Estate Related Funds

 

Noncontrolling interests in our consolidated real estate related funds consist of equity interests held by third parties in RDF and Fund X. As of September 30, 2025 and December 31, 2024, the noncontrolling interests in our consolidated real estate related funds aggregated $85,431,000 and $82,875,000, respectively.

 

 

Operating Partnership

 

Noncontrolling interests in the Operating Partnership represent common units of the Operating Partnership that are held by third parties, including management, and units issued to management under equity incentive plans. Common units of the Operating Partnership may be tendered for redemption to the Operating Partnership for cash. We, at our option, may assume that obligation and pay the holder either cash or common shares on a one-for-one basis. Since the number of common shares outstanding is equal to the number of common units owned by us, the redemption value of each common unit is equal to the market value of each common share and distributions paid to each common unitholder is equivalent to dividends paid to common stockholders. As of September 30, 2025 and December 31, 2024, noncontrolling interests in the Operating Partnership on our consolidated balance sheets had a carrying amount of $222,107,000 and $290,005,000, respectively, and a redemption value of $106,593,000 and $99,085,000, respectively, based on the closing share price of our common stock on the New York Stock Exchange at the end of each period.

v3.25.3
Variable Interest Entities ("VIEs")
9 Months Ended
Sep. 30, 2025
Variable Interest Entities [Abstract]  
Variable Interest Entities ("VIEs")
13.
Variable Interest Entities (“VIEs”)

 

 

In the normal course of business, we are the general partner of various types of investment vehicles, which may be considered VIEs. We may, from time to time, own equity or debt securities through vehicles, each of which are considered variable interests. Our involvement in financing the operations of the VIEs is generally limited to our investments in the entity. We consolidate these entities when we are deemed to be the primary beneficiary.

 

 

Consolidated VIEs

 

We are the sole general partner of, and owned approximately 93.2% of, the Operating Partnership as of September 30, 2025. The Operating Partnership is considered a VIE and is consolidated in our consolidated financial statements. Since we conduct our business through and substantially all of our interests are held by the Operating Partnership, the assets and liabilities on our consolidated financial statements represent the assets and liabilities of the Operating Partnership. As of September 30, 2025 and December 31, 2024, the Operating Partnership held interests in consolidated VIEs owning properties and real estate related funds that were determined to be VIEs. The assets of these consolidated VIEs may only be used to settle the obligations of the entities and such obligations are secured only by the assets of the entities and are non-recourse to the Operating Partnership or us. The following table summarizes the assets and liabilities of consolidated VIEs of the Operating Partnership.

 

 

 

As of

 

(Amounts in thousands)

 

September 30, 2025

 

 

December 31, 2024

 

Real estate, net

 

$

3,938,898

 

 

$

3,199,972

 

Cash and cash equivalents and restricted cash

 

 

364,339

 

 

 

280,258

 

Accounts and other receivables

 

 

14,708

 

 

 

10,067

 

Investments in unconsolidated joint ventures

 

 

66,932

 

 

 

76,579

 

Deferred rent receivable

 

 

201,373

 

 

 

192,939

 

Deferred charges, net

 

 

56,786

 

 

 

38,610

 

Intangible assets, net

 

 

22,930

 

 

 

28,569

 

Other assets

 

 

25,032

 

 

 

7,078

 

Total VIE assets

 

$

4,690,998

 

 

$

3,834,072

 

 

 

 

 

 

 

 

Notes and mortgages payable, net

 

$

2,325,671

 

 

$

2,320,880

 

Accounts payable and accrued expenses

 

 

68,066

 

 

 

54,877

 

Intangible liabilities, net

 

 

10,042

 

 

 

12,581

 

Other liabilities

 

 

6,436

 

 

 

5,334

 

Total VIE liabilities

 

$

2,410,215

 

 

$

2,393,672

 

 

 

Unconsolidated VIEs

 

As of September 30, 2025, the Operating Partnership held variable interests in entities that own our unconsolidated real estate related funds and an unconsolidated joint venture that were deemed to be VIEs. The following table summarizes our investments in these entities and the maximum risk of loss from these investments.

 

 

 

 

As of

 

(Amounts in thousands)

 

September 30, 2025

 

 

December 31, 2024

 

Investments in unconsolidated real estate funds

 

$

4,416

 

 

$

4,649

 

Investment in unconsolidated joint venture

 

 

6,803

 

 

 

1,212

 

Asset management fees and other receivables

 

 

794

 

 

 

482

 

Maximum risk of loss

 

$

12,013

 

 

$

6,343

 

v3.25.3
Fair Value Measurements
9 Months Ended
Sep. 30, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements
14.
Fair Value Measurements

 

 

Financial Assets Measured at Fair Value

 

The following table summarizes the fair value of our financial assets that are measured at fair value on our consolidated balance sheet as of the date set forth below, based on their levels in the fair value hierarchy.

 

 

As of December 31, 2024

 

(Amounts in thousands)

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

Interest rate cap assets (included in "other assets")

$

3,650

 

 

$

-

 

 

$

3,650

 

 

$

-

 

Total assets

$

3,650

 

 

$

-

 

 

$

3,650

 

 

$

-

 

 

 

Financial Liabilities Not Measured at Fair Value

 

Financial liabilities not measured at fair value on our consolidated balance sheets consist of notes and mortgages payable. The following table summarizes the carrying amounts and fair value of these financial instruments as of the dates set forth below.

 

 

As of September 30, 2025

 

 

As of December 31, 2024

 

(Amounts in thousands)

Carrying
Amount

 

 

Fair
Value

 

 

Carrying
Amount

 

 

Fair
Value

 

Notes and mortgages payable

$

3,732,050

 

 

$

3,554,506

 

 

$

3,692,050

 

 

$

3,412,126

 

Total liabilities

$

3,732,050

 

 

$

3,554,506

 

 

$

3,692,050

 

 

$

3,412,126

 

v3.25.3
Leases
9 Months Ended
Sep. 30, 2025
Leases [Abstract]  
Leases
15.
Leases

 

 

We lease office, retail and storage space to tenants, primarily under non-cancellable operating leases which generally have terms ranging from five to fifteen years. Most of our leases provide tenants with extension options at either fixed or market rates and few of our leases provide tenants with options to terminate early, but such options generally impose an economic penalty on the tenant upon exercising. Rental revenue is recognized in accordance with ASC Topic 842, Leases, and includes (i) fixed payments of cash rents, which represent revenue each tenant pays in accordance with the terms of its respective lease and that is recognized on a straight-line basis over the non-cancellable term of the lease, and includes the effects of rent steps and rent abatements under the leases, (ii) variable payments of tenant reimbursements, which are recoveries of all or a portion of the operating expenses and real estate taxes of the property and are recognized in the same period as the expenses are incurred, (iii) amortization of acquired above and below-market leases, net and (iv) lease termination income.

 

The following table sets forth the details of our rental revenue.

 

 

 

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Rental revenue:

 

 

 

 

 

 

 

 

 

 

 

Fixed

$

146,712

 

 

$

156,190

 

 

$

445,240

 

 

$

475,420

 

Variable

 

17,975

 

 

 

28,045

 

 

 

66,501

 

 

 

68,216

 

Total rental revenue

$

164,687

 

 

$

184,235

 

 

$

511,741

 

 

$

543,636

 

 

The following table is a schedule of future undiscounted cash flows under non-cancellable operating leases in effect as of September 30, 2025, for the three-month period from October 1, 2025 through December 31, 2025, and each of the five succeeding years and thereafter commencing January 1, 2026.

 

(Amounts in thousands)

 

 

2025

 

$

135,534

 

2026

 

 

513,976

 

2027

 

 

523,072

 

2028

 

 

544,302

 

2029

 

 

530,602

 

2030

 

 

484,175

 

Thereafter

 

 

2,100,959

 

Total

 

$

4,832,620

 

 

v3.25.3
Fee and Other Income
9 Months Ended
Sep. 30, 2025
Revenues [Abstract]  
Fee and Other Income
16.
Fee and Other Income

 

 

The following table sets forth the details of our fee and other income.

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Fee income:

 

 

 

 

 

 

 

 

 

 

 

 

Asset management

$

1,944

 

 

$

2,134

 

 

$

5,724

 

 

$

6,756

 

Property management

 

 

1,280

 

 

 

1,695

 

 

 

4,179

 

 

 

5,096

 

Acquisition, disposition, leasing and other

 

900

 

 

 

2,947

 

 

 

3,466

 

 

 

5,476

 

Total fee income

 

4,124

 

 

 

6,776

 

 

 

13,369

 

 

 

17,328

 

Other income (1)

 

4,148

 

 

 

3,888

 

 

 

11,913

 

 

 

10,220

 

Total fee and other income

$

8,272

 

 

$

10,664

 

 

$

25,282

 

 

$

27,548

 

 

(1)
Primarily comprised of (i) tenant requested services, including cleaning, overtime heating and cooling and (ii) parking income.
v3.25.3
Interest and Other Income, net
9 Months Ended
Sep. 30, 2025
Interest and Other Income [Abstract]  
Interest and Other Income, net
17.
Interest and Other Income, net

 

The following table sets forth the details of interest and other income, net.

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Interest income, net

 

$

3,112

 

 

$

3,517

 

 

$

10,953

 

 

$

11,393

 

Non-cash gain on extinguishment of IPO
   related tax liability

 

 

-

 

 

 

-

 

 

 

-

 

 

 

15,437

 

Total interest and other income, net

 

$

3,112

 

 

$

3,517

 

 

$

10,953

 

 

$

26,830

 

v3.25.3
Interest and Debt Expense
9 Months Ended
Sep. 30, 2025
Interest and Debt Expense [Abstract]  
Interest and Debt Expense
18.
Interest and Debt Expense

 

The following table sets forth the details of interest and debt expense.

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Interest expense

 

$

39,774

 

 

$

41,178

 

 

$

118,862

 

 

$

116,456

 

Amortization of deferred financing costs

 

 

4,645

 

 (1)

 

2,627

 

 

 

11,041

 

 (1)

 

7,622

 

Total interest and debt expense

 

$

44,419

 

 

$

43,805

 

 

$

129,903

 

 

$

124,078

 

 

(1)
Includes $2,257 in the three and nine months ended September 30, 2025 of expense from the write-off of deferred financing costs in connection with the refinancing of 1301 Avenue of the Americas, and $1,751 in the nine months ended September 30, 2025 of expense from the write-off of deferred financing costs in connection with the modification and termination of our revolving credit facility.
v3.25.3
Incentive Compensation
9 Months Ended
Sep. 30, 2025
Share-Based Payment Arrangement [Abstract]  
Incentive Compensation
19.
Incentive Compensation

 

Stock-Based Compensation

 

Our 2024 Equity Incentive Plan (the “2024 Plan”) provides for grants of equity awards to our executive officers, non-employee directors and employees in order to attract and motivate talent for which we compete. In addition, equity awards are an effective management retention tool as they vest over multiple years based on continued employment. Equity awards are granted in the form of (i) restricted stock and (ii) long-term incentive plan (“LTIP”) units, which represent a class of partnership interests in our Operating Partnership and are typically comprised of Time-Based LTIP units, Performance-Based LTIP units, Time-Based Appreciation Only LTIP units and Performance-Based Appreciation Only LTIP units.

 

We account for all stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation. We recognized stock-based compensation expense of $2,649,000 and $4,373,000 for the three months ended September 30, 2025 and 2024, respectively, and $14,261,000 and $15,635,000 for the nine months ended September 30, 2025 and 2024, respectively, related to awards granted in prior periods. The stock-based compensation expense for the nine months ended September 30, 2025, includes $4,438,000 of expense relating to the acceleration of vesting of the equity awards for two of our former named executive officers.

 

 

Completion of the 2022 Performance-Based Awards Program (“2022 Performance Program”)

 

On December 31, 2024, the three-year performance measurement period for our 2022 Performance Program ended. On February 7, 2025, the Compensation Committee of our board of directors determined that 26.7%, or 474,463 of the LTIP units that were granted under the 2022 Performance Program, were earned. Of the LTIP units that were earned, 237,225 units vested immediately on February 7, 2025 and the remaining 237,238 units are scheduled to vest on December 31, 2025.

v3.25.3
Earnings Per Share
9 Months Ended
Sep. 30, 2025
Earnings Per Share [Abstract]  
Earnings Per Share
20.
Earnings Per Share

 

 

The following table summarizes our net income or loss, and the number of common shares used in the computation of basic and diluted income or loss per common share, which includes the weighted average number of common shares outstanding and the effect of dilutive potential common shares, if any.

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands, except per share amounts)

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

Net loss attributable to common stockholders

 

$

(28,947

)

 

$

(9,688

)

 

$

(58,758

)

 

$

(7,642

)

Earnings allocated to unvested participating securities

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(14

)

Numerator for loss per common share - basic and diluted

 

$

(28,947

)

 

$

(9,688

)

 

$

(58,758

)

 

$

(7,656

)

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

Denominator for basic loss per common share -
   weighted average shares

 

 

220,513

 

 

 

217,315

 

 

 

219,254

 

 

 

217,209

 

Effect of dilutive stock-based compensation plans (1)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

Denominator for diluted loss per common share -
   weighted average shares

 

 

220,513

 

 

 

217,315

 

 

 

219,254

 

 

 

217,209

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loss per common share - basic and diluted

 

$

(0.13

)

 

$

(0.04

)

 

$

(0.27

)

 

$

(0.04

)

 

(1)
The effect of dilutive securities excludes 18,415 and 22,105 weighted average share equivalents for the three months ended September 30, 2025 and 2024, respectively, and 19,628 and 22,079 weighted average share equivalents for the nine months ended September 30, 2025 and 2024, respectively, as their effect was anti-dilutive.
v3.25.3
Related Parties
9 Months Ended
Sep. 30, 2025
Related Party Transactions [Abstract]  
Related Parties
21.
Related Parties

 

 

HT Consulting GmbH

 

Albert Behler, our Chairman, Chief Executive Officer and President, owns 100% of HT Consulting GmbH (“HTC”), a licensed broker in Germany. We have an agreement with HTC to supervise selling efforts for our joint ventures and private equity real estate related funds (or investments in feeder vehicles for these funds) to investors in Germany. Through August 15, 2025, we agreed to pay HTC for the costs incurred plus a mark-up of 10%. We incurred costs aggregating $159,000 and $141,000 for the three months ended September 30, 2025 and 2024, respectively, and $378,000 and $386,000 for the nine months ended September 30, 2025 and 2024, respectively, in connection with this agreement, with no costs incurred from and after August 15, 2025. As of September 30, 2025 and December 31, 2024, we owed $267,000 and $113,000, respectively, to HTC under this agreement, which is included as a component of “accounts payable and accrued expenses” on our consolidated balance sheets. Subsequent to August 15, 2025, we have agreed to pay HTC a success-based fee. We did not incur any costs in connection with this revised agreement.

 

 

Aircraft Services

Mr. Behler owns 50% of a private aviation company, in addition to owning a private aircraft that is managed by third-party aviation management companies. From time to time, Mr. Behler had utilized aircraft sourced from his private aviation company and his private aircraft for business travel. We did not incur any costs for the three months ended September 30, 2025. We incurred costs aggregating $439,000 for the three months ended September 30, 2024, and $147,000 and $1,243,000 for the nine months ended September 30, 2025 and 2024, respectively, related to the charter by Mr. Behler of such aircraft for business purposes, which is included as a component of “general and administrative” in our consolidated statements of income.

 

 

Kramer Design Services

 

Kramer Design Services (“Kramer Design”) is 100% owned by the spouse of Mr. Behler. In February 2025, we entered into agreements with Kramer Design to provide branding and design services relating to certain of our properties in San Francisco for an aggregate cost of $220,000 excluding expenses. We incurred costs aggregating $123,000 and $162,000 for the three and nine months ended September 30, 2025 respectively, in connection with services rendered pursuant to these agreements. In addition, we had entered into an agreement with Kramer Design to develop branding and signage for the Paramount Club, our amenity center at 1301 Avenue of the Americas, which opened in May 2024. We incurred costs aggregating $42,000 for the nine months ended September 30, 2024, in connection with services rendered pursuant to this agreement.

 

 

Mannheim Trust

 

The Mannheim Trust is for the benefit of the children of Dr. Martin Bussmann, who is a member of our board of directors. A subsidiary of Mannheim Trust leases 3,127 square feet of office space at 712 Fifth Avenue, our 50.0% owned unconsolidated joint venture, pursuant to a lease agreement which expires in August 2026. We recognized $31,000 and $30,000 for the three months ended September 30, 2025 and 2024, respectively, and $92,000 and $89,000 for the nine months ended September 30, 2025 and 2024, respectively, for our share of rental income pursuant to this lease.

 

 

ParkProperty Capital, LP

 

ParkProperty Capital, LP (“ParkProperty”), an entity partially owned by Katharina Otto-Bernstein, leases 4,233 square feet at 1325 Avenue of the Americas, pursuant to a lease agreement that expires in November 2027. Ms. Otto-Bernstein is a former member of our board of directors whose term ended in May 2025 and is currently one of our significant stockholders. We recognized rental revenue of $72,000 and $71,000 for the three months ended September 30, 2025 and 2024, respectively, and $214,000 and $212,000 for the nine months ended September 30, 2025 and 2024, respectively, pursuant to this lease.

 

Debevoise and Plimpton LLP

 

We have entered into indemnification agreements with each of our directors and executive officers, including Wilbur Paes, our former Chief Operating Officer, Chief Financial Officer and Treasurer. Pursuant to the indemnification agreement with Mr. Paes, we have agreed to reimburse Mr. Paes for certain costs incurred in connection with the investigation described in Note 22, Commitments and Contingencies. These costs include certain legal fees incurred for Mr. Paes’s counsel, Debevoise and Plimpton LLP (“Debevoise”), where Mr. Paes’s brother is a partner, which aggregated $635,000 and $909,000 for the three and nine months ended September 30, 2025, respectively. As of September 30, 2025, we owed $13,000 to Debevoise under this agreement, which is included as a component of “accounts payable and accrued expenses” on our consolidated balance sheets.

 

 

Management Agreements

We provide property management, leasing and other related services to certain properties owned by members of the Otto Family, which are collectively one of our significant stockholders. We recognized fee income of $136,000 and $195,000 for the three months ended September 30, 2025 and 2024, respectively, and $427,000 and $562,000 for the nine months ended September 30, 2025 and 2024, respectively, in connection with these agreements, which is included as a component of “fee and other income” in our consolidated statements of income. As of September 30, 2025 and December 31, 2024, amounts owed to us under these agreements aggregated $39,000 and $31,000, respectively, which are included as a component of “accounts and other receivables” on our consolidated balance sheets.

 

We also provide asset management, property management, leasing and other related services to our unconsolidated joint ventures and real estate related funds. We recognized fee income of $3,230,000 and $5,404,000 for the three months ended September 30, 2025 and 2024, respectively, and $9,743,000 and $14,214,000 for the nine months ended September 30, 2025 and 2024, respectively, in connection with these agreements, which is included as a component of “fee and other income” in our consolidated statements of income. As of September 30, 2025 and December 31, 2024, amounts owed to us under these agreements aggregated $1,220,000 and $1,652,000, respectively, which are included as a component of “accounts and other receivables” on our consolidated balance sheets.

v3.25.3
Commitments and Contingencies
9 Months Ended
Sep. 30, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies
22.
Commitments and Contingencies

 

 

Insurance

 

We carry commercial general liability coverage on our properties, with limits of liability customary within the industry. Similarly, we are insured against the risk of direct and indirect physical damage to our properties including coverage for perils such as floods, earthquakes and windstorms. Our policies also cover the loss of rental income during an estimated reconstruction period. Our policies reflect limits and deductibles customary in the industry and specific to the buildings and portfolio. We also obtain title insurance policies when acquiring new properties. We currently have coverage for losses incurred in connection with both domestic and foreign terrorist-related activities, as well as cybersecurity incidents. While we do carry commercial general liability insurance, property insurance, terrorism insurance and cybersecurity insurance, these policies include limits and terms we consider commercially reasonable. In addition, there are certain losses (including, but not limited to, losses arising from known environmental conditions or acts of war) that are not insured, in full or in part, because they are either uninsurable or the cost of insurance makes it, in our belief, economically impractical to maintain such coverage. Should an uninsured loss arise against us, we would be required to use our own funds to resolve the issue, including litigation costs. We believe the policy specifications and insured limits are adequate given the relative risk of loss, the cost of the coverage and industry practice and, in consultation with our insurance advisors, we believe the properties in our portfolio are adequately insured.

 

 

Other Commitments and Contingencies

 

We are a party to various claims and routine litigation arising in the ordinary course of business. Some of these claims or others to which we may be subject from time to time may result in defense costs, settlements, fines or judgments against us, some of which are not, or cannot be, covered by insurance. Payment of any such costs, settlements, fines or judgments that are not insured could have an adverse impact on our financial position and results of operations. Should any litigation arise, we would contest it vigorously. In addition, certain litigation or the resolution of certain litigation may affect the availability or cost of some of our insurance coverage, which could adversely impact our results of operations and cash flow, expose us to increased risks that would be uninsured, and/or adversely impact our ability to attract officers and directors.

 

The Division of Enforcement of the SEC is conducting an investigation into the adequacy of our disclosures concerning executive compensation, perquisites, the use of corporate assets, related party transactions, and conflicts of interest. The investigation also covers possible failures of our controls and procedures relating to the topics of those disclosures. We are cooperating with the SEC. We are unable to estimate the likely outcome of this matter, or a reasonably probable range of potential costs or exposure, or the potential duration of the process, at this time.

 

The terms of our consolidated mortgage debt agreements in place include certain restrictions and covenants which may limit, among other things, certain investments, the incurrence of additional indebtedness and liens and the disposition or other transfer of assets and interests in the borrower and other credit parties, and require compliance with certain debt yield, debt service coverage and loan to value ratios. As of September 30, 2025, we believe we are in compliance with all of our covenants.

 

On March 29, 2024, the joint venture that owns 60 Wall Street, in which we have a 5.0% ownership interest, modified the existing $575,000,000 non-recourse mortgage loan and extended the maturity to May 2029. In connection with the modification, the joint venture committed to redevelop the property and fund the necessary costs to complete the project. On behalf of the joint venture, we have provided the lender with certain guarantees, including a completion guarantee. We have agreements with our joint venture partners that indemnify us for their share of guarantees we provided. In accordance with GAAP, we recorded a liability equal to the fair value of the obligations undertaken in issuing the guarantees and record an asset equal to the fair value of the indemnification we have received. As of September 30, 2025, we have a $13,314,000 asset and liability, which are included as a component of “other assets” and “other liabilities,” on our consolidated balance sheets.

v3.25.3
Segments
9 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
Segments
23.
Segments

 

Our operating segments, which consist of each one of our properties, are aggregated into two reportable segments based on two geographic regions in which we conduct our business: New York and San Francisco. Our determination of segments is aligned with our method of internal reporting and the way our Chief Executive Officer, who is also our Chief Operating Decision Maker, makes key operating decisions, evaluates financial results and manages our business.

 

The following tables provide Paramount's share of Net Operating Income (“NOI”) for each reportable segment for the periods set forth below.

 

 

For the Three Months Ended September 30, 2025

 

(Amounts in thousands)

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

Property-related revenues

$

168,835

 

 

$

112,225

 

 

$

56,040

 

 

$

570

 

Real estate related taxes

 

(38,559

)

 

 

(30,086

)

 

 

(8,473

)

 

 

-

 

Other operating expenses (1)

 

(40,833

)

 

 

(24,346

)

 

 

(14,610

)

 

 

(1,877

)

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

(18,686

)

 

 

(3,340

)

 

 

(15,346

)

 

 

-

 

NOI from unconsolidated joint ventures

 

4,743

 

 

 

3,156

 

 

 

1,570

 

 

 

17

 

Paramount's share of NOI  (2)

$

75,500

 

 

$

57,609

 

 

$

19,181

 

 

$

(1,290

)

 

 

 

 

 

 

 

 

 

 

 

 

 

For the Three Months Ended September 30, 2024

 

(Amounts in thousands)

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

Property-related revenues

$

188,123

 

 

$

116,383

 

 

$

71,523

 

 

$

217

 

Real estate related taxes

 

(37,955

)

 

 

(29,440

)

 

 

(8,515

)

 

 

-

 

Other operating expenses (1)

 

(42,361

)

 

 

(26,172

)

 

 

(14,983

)

 

 

(1,206

)

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

(23,723

)

 

 

(2,424

)

 

 

(21,299

)

 

 

-

 

NOI from unconsolidated joint ventures

 

5,384

 

 

 

3,407

 

 

 

2,018

 

 

 

(41

)

Paramount's share of NOI  (2)

$

89,468

 

 

$

61,754

 

 

$

28,744

 

 

$

(1,030

)

 

 

 

 

 

 

 

 

 

 

 

 

 

For the Nine Months Ended September 30, 2025

 

(Amounts in thousands)

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

Property-related revenues

$

523,654

 

 

$

336,082

 

 

$

185,981

 

 

$

1,591

 

Real estate related taxes

 

(115,264

)

 

 

(88,942

)

 

 

(26,322

)

 

 

-

 

Other operating expenses (1)

 

(117,062

)

 

 

(72,427

)

 

 

(38,177

)

 

 

(6,458

)

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

(61,385

)

 

 

(10,048

)

 

 

(51,337

)

 

 

-

 

NOI from unconsolidated joint ventures

 

14,706

 

 

 

9,620

 

 

 

4,960

 

 

 

126

 

Paramount's share of NOI  (2)

$

244,649

 

 

$

174,285

 

 

$

75,105

 

 

$

(4,741

)

 

 

 

 

 

 

 

 

 

 

 

 

 

For the Nine Months Ended September 30, 2024

 

(Amounts in thousands)

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

Property-related revenues

$

553,856

 

 

$

347,669

 

 

$

206,337

 

 

$

(150

)

Real estate related taxes

 

(112,379

)

 

 

(87,191

)

 

 

(25,188

)

 

 

-

 

Other operating expenses (1)

 

(113,869

)

 

 

(69,801

)

 

 

(41,203

)

 

 

(2,865

)

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

(70,532

)

 

 

(7,600

)

 

 

(62,932

)

 

 

-

 

NOI from unconsolidated joint ventures

 

16,611

 

 

 

10,442

 

 

 

6,128

 

 

 

41

 

Paramount's share of NOI  (2)

$

273,687

 

 

$

193,519

 

 

$

83,142

 

 

$

(2,974

)

 

(1)
Primarily comprised of cleaning, security, repairs and maintenance, and utilities.
(2)
NOI is used to measure the operating performance of our properties. NOI consists of rental revenue (which includes property rentals, tenant reimbursements and lease termination income) and certain other property-related revenue less operating expenses (which includes property-related expenses such as cleaning, security, repairs and maintenance, utilities, property administration and real estate taxes). We present Paramount’s share of NOI which represents our share of NOI of consolidated and unconsolidated joint ventures, based on our percentage ownership in the underlying assets. We use NOI internally as a performance measure and believe it provides useful information to investors regarding our financial condition and results of operations because it reflects only those income and expense items that are incurred at the property level. Other real estate companies may use different methodologies for calculating NOI and, accordingly, our presentation of NOI may not be comparable to other real estate companies.

 

The following table provides a reconciliation of Paramount's share of NOI to net loss attributable to common stockholders for the periods set forth below.

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Paramount's share of NOI

$

75,500

 

 

$

89,468

 

 

$

244,649

 

 

$

273,687

 

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

18,686

 

 

 

23,723

 

 

 

61,385

 

 

 

70,532

 

Adjustments to arrive at net (loss) income:

 

 

 

 

 

 

 

 

 

 

 

Fee income

 

4,124

 

 

 

6,776

 

 

 

13,369

 

 

 

17,328

 

Depreciation and amortization

 

(57,766

)

 

 

(60,071

)

 

 

(176,707

)

 

 

(182,920

)

General and administrative

 

(16,340

)

 

 

(16,672

)

 

 

(58,112

)

 

 

(49,938

)

Transaction related costs

 

(9,981

)

 

 

(242

)

 

 

(10,840

)

 

 

(843

)

Income (loss) from unconsolidated joint ventures

 

661

 

 

 

(981

)

 

 

2,620

 

 

 

(3,098

)

NOI from unconsolidated joint ventures

 

(4,743

)

 

 

(5,384

)

 

 

(14,706

)

 

 

(16,611

)

Interest and other income, net

 

3,112

 

 

 

3,517

 

 

 

10,953

 

 

 

26,830

 

Interest and debt expense

 

(44,419

)

 

 

(43,805

)

 

 

(129,903

)

 

 

(124,078

)

Other, net

 

53

 

 

 

87

 

 

 

(146

)

 

 

107

 

(Loss) income before income taxes

 

(31,113

)

 

 

(3,584

)

 

 

(57,438

)

 

 

10,996

 

Income tax benefit (expense)

 

831

 

 

 

(619

)

 

 

1,430

 

 

 

(1,328

)

Net (loss) income

 

(30,282

)

 

 

(4,203

)

 

 

(56,008

)

 

 

9,668

 

Less net (income) loss attributable to noncontrolling interests in:

 

 

 

 

 

 

 

 

 

 

Consolidated joint ventures

 

(279

)

 

 

(6,959

)

 

 

(5,095

)

 

 

(18,434

)

Consolidated real estate related funds

 

(688

)

 

 

581

 

 

 

(2,556

)

 

 

408

 

Operating Partnership

 

2,302

 

 

 

893

 

 

 

4,901

 

 

 

716

 

Net loss attributable to common stockholders

$

(28,947

)

 

$

(9,688

)

 

$

(58,758

)

 

$

(7,642

)

 

 

The following table provides the total assets for each of our reportable segments as of the dates set forth below.

 

(Amounts in thousands)

 

 

 

 

 

 

 

 

 

 

 

Total Assets as of:

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

September 30, 2025

$

7,974,495

 

 

$

5,318,143

 

 

$

2,356,144

 

 

$

300,208

 

December 31, 2024

 

7,871,503

 

 

 

5,138,087

 

 

 

2,332,583

 

 

 

400,833

 

v3.25.3
Basis of Presentation and Significant Accounting Policies (Policies)
9 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation

 

The accompanying consolidated financial statements are unaudited and have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in conjunction with the instructions to Form 10-Q of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, certain information and footnote disclosures required by GAAP for complete financial statements have been condensed or omitted. These consolidated financial statements include the accounts of Paramount and its consolidated subsidiaries, including the Operating Partnership. In the opinion of management, all significant adjustments (which include only normal recurring adjustments) and eliminations (which include intercompany balances and transactions) necessary to present fairly the financial position, results of operations and changes in cash flows have been made. The consolidated balance sheet as of December 31, 2024 was derived from audited financial statements as of that date but does not include all information and disclosures required by GAAP. These consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2024, as filed with the SEC.

Significant Accounting Policies

Significant Accounting Policies

There are no material changes to our significant accounting policies as disclosed in our Annual Report on Form 10-K for the year ended December 31, 2024.

Use of Estimates

Use of Estimates

 

We have made estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ materially from those estimates. The results of operations for the three and nine months ended September 30, 2025 are not necessarily indicative of the operating results for the full year. Certain prior year balances have been reclassified to conform to current year presentation.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

 

In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, an update to Accounting Standards Codification (“ASC”) Topic 740, Income Taxes. ASU 2023-09 enhances income tax disclosures by expanding the effective tax rate reconciliation and requiring disaggregated income tax information by jurisdictions. ASU 2023-09 is effective for fiscal years that begin after December 15, 2024, with early adoption permitted. We will adopt the provisions of ASU 2023-09 in our Annual Report on Form 10-K for the year ended December 31, 2025, and we do not believe that the adoption will have a material impact on our consolidated financial statements.

 

In November 2024, the FASB issued ASU 2024-03, an update to ASC Topic 220, Income Statement - Reporting Comprehensive Income. ASU 2024-03 requires disaggregated disclosures in the notes to the financial statements of each income statement line item that contains certain categories of expenses, including employee compensation, depreciation and amortization. ASU 2024-03 is effective for our year ending December 31, 2027, and interim periods beginning after December 15, 2027, with early adoption permitted. We are evaluating the impact of ASU 2024-03 on our consolidated financial statements and the related disclosures.

In May 2025, the FASB issued ASU 2025-03, an update to ASC Topic 805, Business Combinations, and ASC Topic 810, Consolidation. ASU 2025-03 amends the guidance for determining the accounting acquirer in a business combination in which the legal acquiree is a variable interest entity (“VIE”). This amendment aligns the determination of the accounting acquirer for VIEs with the guidance used for other business combinations. ASU 2025-03 is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. We are evaluating the impact of ASU 2025-03 on our consolidated financial statements and related disclosures.

In July 2025, the FASB issued ASU 2025-05, an update to ASC Topic 326, Financial Instruments - Credit Losses. ASU 2025-05 simplifies the guidance for estimating expected credit losses for accounts receivable and other current assets by assuming current conditions as of the balance sheet date do not change for the remaining life of the asset. ASU 2025-05 is effective for fiscal years beginning after December 15, 2025, with early adoption permitted. We are evaluating the impact of ASU 2025-05 on our consolidated financial statements and related disclosures.

v3.25.3
Consolidated Real Estate Related Funds (Tables)
9 Months Ended
Sep. 30, 2025
Real Estate Fund [Abstract]  
Summary of Income from Real Estate Related Fund Investments The following table sets forth the details of income or loss from real estate related fund investments for the three and nine months ended September 30, 2025 and 2024.

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Net investment (loss) income

$

(18

)

 

$

(22

)

 

$

(67

)

 

$

683

 

Net unrealized losses

 

-

 

 

 

-

 

 

 

-

 

 

 

(775

)

Loss from real estate related fund investments

 

(18

)

 

 

(22

)

 

 

(67

)

 

 

(92

)

Less: noncontrolling interests in consolidated real estate
   related funds

 

15

 

 

 

19

 

 

 

58

 

 

 

93

 

(Loss) income from real estate related fund investments
    attributable to Paramount Group, Inc.

$

(3

)

 

$

(3

)

 

$

(9

)

 

$

1

 

v3.25.3
Investments in Unconsolidated Joint Ventures (Tables)
9 Months Ended
Sep. 30, 2025
Summary of Financial Information of Unconsolidated Joint Ventures

The following tables summarize our investments in unconsolidated joint ventures as of the dates thereof and the income or loss from these investments for the periods set forth below.

 

 

(Amounts in thousands)

 

Paramount

 

As of

 

Our Share of Investments:

 

Ownership

 

September 30, 2025

 

 

December 31, 2024

 

One Steuart Lane (1)

 

35.0% (2)

 

$

66,932

 

 

$

76,579

 

1600 Broadway (1)

 

9.2%

 

 

7,774

 

 

 

8,161

 

60 Wall Street

 

5.0%

 

 

6,803

 

 

 

1,212

 

Other (3)

 

Various

 

 

-

 

 

 

-

 

Investments in unconsolidated joint ventures

 

$

81,509

 

 

$

85,952

 

 

 

 

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

(Amounts in thousands)

September 30,

 

 

September 30,

 

Our Share of Net Income (Loss):

2025

 

 

2024

 

 

2025

 

 

2024

 

One Steuart Lane

$

602

 

 

$

(721

)

 

$

2,442

 

 

$

(828

)

1600 Broadway

 

-

 

 

 

-

 

 

 

1

 

 

 

1

 

60 Wall Street

 

59

 

 

 

55

 

 

 

177

 

 

 

(1,576

)

Other (3)

 

-

 

 

 

(315

)

 

 

-

 

 

 

(695

)

Income (loss) from unconsolidated joint ventures

$

661

 

 

$

(981

)

 

$

2,620

 

 

$

(3,098

)

 

(1)
As of September 30, 2025, the carrying amount of our investments in One Steuart Lane and 1600 Broadway was greater than our share of equity in these investments by $462 and $294, respectively, and primarily represents the unamortized portion of our capitalized acquisition costs.
(2)
Represents RDF’s economic interest in One Steuart Lane, a for-sale residential condominium project. Our economic interest in One Steuart Lane (based on our 7.4% ownership interest in RDF) is 2.6%.
(3)
As of September 30, 2025, the carrying amount of our investments in the joint ventures that own 712 Fifth Avenue, 55 Second Street, 111 Sutter Street and Oder-Center, Germany were $0. Since we have no further obligation to fund additional capital to these joint ventures, we have discontinued the equity method of accounting, and accordingly, we no longer recognize our proportionate share of earnings. Instead, we recognize income only to the extent we receive cash distributions from the joint ventures and recognize losses to the extent we make cash contributions to the joint ventures.
Unconsolidated Joint Ventures [Member]  
Summary of Financial Information of Unconsolidated Joint Ventures

The following tables provide the combined summarized financial information of our unconsolidated joint ventures as of the dates thereof and for the periods set forth below.

 

 

(Amounts in thousands)

As of

 

Balance Sheets:

September 30, 2025

 

 

December 31, 2024

 

Real estate, net

$

1,383,558

 

 

$

1,567,771

 

Cash and cash equivalents and restricted cash

 

124,488

 

 

 

154,669

 

Intangible assets, net

 

35,474

 

 

 

42,672

 

For-sale residential condominium units (1)

 

175,089

 

 

 

195,113

 

Deferred rent receivable

 

32,724

 

 

 

42,128

 

Other assets

 

29,351

 

 

 

26,813

 

Total assets

$

1,780,684

 

 

$

2,029,166

 

 

 

 

 

 

 

Notes and mortgages payable, net

$

1,412,745

 

 

$

1,783,587

 

Accounts payable and accrued expenses

 

42,324

 

 

 

59,860

 

Intangible liabilities, net

 

1,682

 

 

 

2,480

 

Other liabilities

 

67,961

 

 

 

73,129

 

Total liabilities

 

1,524,712

 

 

 

1,919,056

 

Equity

 

255,972

 

 

 

110,110

 

Total liabilities and equity

$

1,780,684

 

 

$

2,029,166

 

 

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

(Amounts in thousands)

September 30,

 

 

September 30,

 

Income Statements:

2025

 

 

2024

 

 

2025

 

 

2024

 

Revenues:

 

 

 

 

 

 

 

 

 

 

 

Rental revenue

$

24,985

 

 

$

35,374

 

 

$

84,209

 

 

$

106,557

 

Other income (2)

 

11,368

 

 

 

2,188

 

 

 

39,701

 

 

 

20,432

 

Total revenues

 

36,353

 

 

 

37,562

 

 

 

123,910

 

 

 

126,989

 

Expenses:

 

 

 

 

 

 

 

 

 

 

 

Operating (3)

 

22,717

 

 

 

23,985

 

 

 

72,630

 

 

 

80,345

 

Depreciation and amortization

 

8,207

 

 

 

12,464

 

 

 

29,094

 

 

 

38,232

 

Total expenses

 

30,924

 

 

 

36,449

 

 

 

101,724

 

 

 

118,577

 

Other income (expense):

 

 

 

 

 

 

 

 

 

 

 

Interest and other income

 

1,788

 

 

 

1,855

 

 

 

5,334

 

 

 

4,351

 

Interest and debt expense

 

(8,536

)

 

 

(14,782

)

 

 

(42,673

)

 

 

(44,729

)

Gain on extinguishment of debt

 

-

 

 

 

-

 

 

 

162,517

 

(4)

 

-

 

Gain on settlement of interest rate swap

 

-

 

 

 

2,498

 

 

 

-

 

 

 

2,498

 

(Loss) income before income taxes

 

(1,319

)

 

 

(9,316

)

 

 

147,364

 

 

 

(29,468

)

Income tax expense

 

-

 

 

 

(1

)

 

 

(29

)

 

 

(26

)

Net (loss) income

$

(1,319

)

 

$

(9,317

)

 

$

147,335

 

 

$

(29,494

)

 

(1)
Represents residential condominium units at One Steuart Lane that are available for sale.
(2)
Includes proceeds from the sale of residential condominium units at One Steuart Lane.
(3)
Includes cost of sales relating to residential condominium units sold at One Steuart Lane.
(4)
Represents gain on extinguishment of debt related to Market Center. In December 2023, we wrote off our investment in Market Center to zero and discontinued the equity method of accounting for this joint venture. Accordingly, the gain on extinguishment of debt did not have an impact on our consolidated financial statements.
v3.25.3
Intangible Assets and Liabilities (Tables)
9 Months Ended
Sep. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Summary of Intangible Assets and Liabilities

The following tables summarize our intangible assets (acquired above-market leases and acquired in-place leases) and intangible liabilities (acquired below-market leases) and the related amortization as of the dates thereof and for the periods set forth below.

 

As of

 

(Amounts in thousands)

September 30, 2025

 

 

December 31, 2024

 

Intangible assets:

 

 

 

 

 

Gross amount

$

155,226

 

 

$

197,625

 

Accumulated amortization

 

(114,133

)

 

 

(147,133

)

 

$

41,093

 

 

$

50,492

 

Intangible liabilities:

 

 

 

 

 

Gross amount

$

94,615

 

 

$

114,618

 

Accumulated amortization

 

(78,074

)

 

 

(93,748

)

 

$

16,541

 

 

$

20,870

 

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Amortization of above and below-market leases, net
   (component of "rental revenue")

$

1,151

 

 

$

1,379

 

 

$

3,980

 

 

$

4,351

 

Amortization of acquired in-place leases
   (component of "depreciation and amortization")

 

2,522

 

 

 

2,970

 

 

 

8,740

 

 

 

12,070

 

Schedule of Estimated Annual Amortization of Acquired Below-Market Leases, Net of Acquired Above-Market Leases and In Place Leases

The following table sets forth amortization of acquired above and below-market leases, net and amortization of acquired in-place leases for the three-month period from October 1, 2025 through December 31, 2025, and each of the five succeeding years commencing from January 1, 2026.

 

(Amounts in thousands)

 

Above and
Below-Market Leases, Net

 

 

In-Place Leases

 

2025

 

$

998

 

 

$

2,116

 

2026

 

 

2,854

 

 

 

6,915

 

2027

 

 

2,541

 

 

 

6,271

 

2028

 

 

2,493

 

 

 

6,258

 

2029

 

 

2,066

 

 

 

5,634

 

2030

 

 

1,677

 

 

 

4,545

 

v3.25.3
Debt (Tables)
9 Months Ended
Sep. 30, 2025
Debt Disclosure [Abstract]  
Summary of Outstanding Debt

The following table summarizes our consolidated outstanding debt.

 

 

 

 

 

 

 

 

 

Interest Rate

 

 

 

 

 

Paramount

 

Maturity

 

Fixed/

 

as of

 

As of

 

(Amounts in thousands)

 

Ownership

 

Date

 

Variable Rate

 

September 30, 2025

 

September 30, 2025

 

 

December 31, 2024

 

Notes and mortgages payable:

 

 

 

 

 

 

 

 

 

 

1633 Broadway

 

90.0%

 

Dec-2029

 

Fixed

 

2.99%

 

$

1,250,000

 

 

$

1,250,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

One Market Plaza

 

49.0%

 

Feb-2027

 

Fixed

 

4.08%

 

 

850,000

 

 

 

850,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1301 Avenue of the Americas

 

100.0%

 

Aug-2030

 

Fixed

 

6.39%

 

 

900,000

 

 

 

860,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

31 West 52nd Street (1)

 

100.0%

 

Jun-2026

 

Fixed

 

3.80%

 

 

500,000

 

 

 

500,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

300 Mission Street (1)

 

31.1%

 

Oct-2026

 

Fixed

 

4.50%

 

 

232,050

 

 

 

232,050

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total notes and mortgages payable

 

4.26%

 

 

3,732,050

 

 

 

3,692,050

 

Less: unamortized deferred financing costs

 

 

 

 

(20,546

)

 

 

(15,420

)

Total notes and mortgages payable, net

 

 

 

$

3,711,504

 

 

$

3,676,630

 

 

(1)
These loans mature within the next twelve months. Although these loan balances exceed our projected liquidity at the time of their respective maturities, we are currently exploring various refinancing options and believe that, based on each property’s operating performance, it is probable that we will be successful in refinancing each loan prior to its maturity.
v3.25.3
Derivative Instruments and Hedging Activities (Tables)
9 Months Ended
Sep. 30, 2025
Interest Rate Cap [Member]  
Derivative [Line Items]  
Schedule of Interest Rate Swaps and Interest Rate Caps

The table below provides additional details on our interest rate caps that are designated as cash flow hedges.

 

 

 

Notional

 

 

Effective

 

Maturity

 

Benchmark

 

Strike

 

 

Fair Value as of

 

Property

 

Amount

 

 

Date

 

Date

 

Rate

 

Rate

 

 

September 30, 2025

 

 

December 31, 2024

 

(Amounts in thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   1301 Avenue of the Americas

 

$

860,000

 

 

Aug-2024

 

Aug-2025

 

SOFR

 

 

3.50

%

 

$

-

 

 

$

3,650

 

Total interest rate cap assets designated as cash flow hedges (included in "other assets")

$

-

 

 

$

3,650

 

v3.25.3
Accumulated Other Comprehensive Income (Tables)
9 Months Ended
Sep. 30, 2025
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Summary of Changes in Accumulated Other Comprehensive Income by Component

The following table sets forth changes in accumulated other comprehensive income by component for the three and nine months ended September 30, 2025 and 2024, respectively, including amounts attributable to noncontrolling interests in the Operating Partnership.

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Amount of income (loss) related to the cash flow hedges
    recognized in other comprehensive loss
(1)

$

-

 

 

$

(876

)

 

$

642

 

 

$

1,008

 

Amounts reclassified from accumulated other comprehensive
    income decreasing interest and debt expense
(1)

 

(345

)

 

 

(2,710

)

 

 

(1,461

)

 

 

(15,249

)

Amount of income (loss) related to unconsolidated joint ventures
    recognized in other comprehensive loss

 

-

 

 

 

(34

)

 

 

-

 

 

 

38

 

 

(1)
Represents amounts related to interest rate caps and interest rate swaps which were designated as cash flow hedges.
v3.25.3
Variable Interest Entities ("VIEs") (Tables)
9 Months Ended
Sep. 30, 2025
Consolidated VIEs [Member]  
Summary of Assets and Liabilities of Consolidated Variable Interest Entities The following table summarizes the assets and liabilities of consolidated VIEs of the Operating Partnership.

 

 

 

As of

 

(Amounts in thousands)

 

September 30, 2025

 

 

December 31, 2024

 

Real estate, net

 

$

3,938,898

 

 

$

3,199,972

 

Cash and cash equivalents and restricted cash

 

 

364,339

 

 

 

280,258

 

Accounts and other receivables

 

 

14,708

 

 

 

10,067

 

Investments in unconsolidated joint ventures

 

 

66,932

 

 

 

76,579

 

Deferred rent receivable

 

 

201,373

 

 

 

192,939

 

Deferred charges, net

 

 

56,786

 

 

 

38,610

 

Intangible assets, net

 

 

22,930

 

 

 

28,569

 

Other assets

 

 

25,032

 

 

 

7,078

 

Total VIE assets

 

$

4,690,998

 

 

$

3,834,072

 

 

 

 

 

 

 

 

Notes and mortgages payable, net

 

$

2,325,671

 

 

$

2,320,880

 

Accounts payable and accrued expenses

 

 

68,066

 

 

 

54,877

 

Intangible liabilities, net

 

 

10,042

 

 

 

12,581

 

Other liabilities

 

 

6,436

 

 

 

5,334

 

Total VIE liabilities

 

$

2,410,215

 

 

$

2,393,672

 

Unconsolidated VIEs [Member]  
Summary of Investments in Unconsolidated Real Estate Funds and Unconsolidated Joint Ventures and Maximum Risk of Loss from Investments The following table summarizes our investments in these entities and the maximum risk of loss from these investments.

 

 

 

 

As of

 

(Amounts in thousands)

 

September 30, 2025

 

 

December 31, 2024

 

Investments in unconsolidated real estate funds

 

$

4,416

 

 

$

4,649

 

Investment in unconsolidated joint venture

 

 

6,803

 

 

 

1,212

 

Asset management fees and other receivables

 

 

794

 

 

 

482

 

Maximum risk of loss

 

$

12,013

 

 

$

6,343

 

v3.25.3
Fair Value Measurements (Tables)
9 Months Ended
Sep. 30, 2025
Fair Value Disclosures [Abstract]  
Schedule of Fair Value of Financial Assets Measured at Fair Value

The following table summarizes the fair value of our financial assets that are measured at fair value on our consolidated balance sheet as of the date set forth below, based on their levels in the fair value hierarchy.

 

 

As of December 31, 2024

 

(Amounts in thousands)

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

Interest rate cap assets (included in "other assets")

$

3,650

 

 

$

-

 

 

$

3,650

 

 

$

-

 

Total assets

$

3,650

 

 

$

-

 

 

$

3,650

 

 

$

-

 

 

Summary of Carrying Amounts and Fair Value of Financial Instruments The following table summarizes the carrying amounts and fair value of these financial instruments as of the dates set forth below.

 

 

As of September 30, 2025

 

 

As of December 31, 2024

 

(Amounts in thousands)

Carrying
Amount

 

 

Fair
Value

 

 

Carrying
Amount

 

 

Fair
Value

 

Notes and mortgages payable

$

3,732,050

 

 

$

3,554,506

 

 

$

3,692,050

 

 

$

3,412,126

 

Total liabilities

$

3,732,050

 

 

$

3,554,506

 

 

$

3,692,050

 

 

$

3,412,126

 

v3.25.3
Leases (Tables)
9 Months Ended
Sep. 30, 2025
Leases [Abstract]  
Schedule of Rental Revenues

The following table sets forth the details of our rental revenue.

 

 

 

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Rental revenue:

 

 

 

 

 

 

 

 

 

 

 

Fixed

$

146,712

 

 

$

156,190

 

 

$

445,240

 

 

$

475,420

 

Variable

 

17,975

 

 

 

28,045

 

 

 

66,501

 

 

 

68,216

 

Total rental revenue

$

164,687

 

 

$

184,235

 

 

$

511,741

 

 

$

543,636

 

 

Schedule of Future Undiscounted Cash Flows Under Non-Cancellable Operating Leases

The following table is a schedule of future undiscounted cash flows under non-cancellable operating leases in effect as of September 30, 2025, for the three-month period from October 1, 2025 through December 31, 2025, and each of the five succeeding years and thereafter commencing January 1, 2026.

 

(Amounts in thousands)

 

 

2025

 

$

135,534

 

2026

 

 

513,976

 

2027

 

 

523,072

 

2028

 

 

544,302

 

2029

 

 

530,602

 

2030

 

 

484,175

 

Thereafter

 

 

2,100,959

 

Total

 

$

4,832,620

 

 

v3.25.3
Fee and Other Income (Tables)
9 Months Ended
Sep. 30, 2025
Disaggregation of Revenue [Abstract]  
Summary of Fee and Other Income

The following table sets forth the details of our fee and other income.

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Fee income:

 

 

 

 

 

 

 

 

 

 

 

 

Asset management

$

1,944

 

 

$

2,134

 

 

$

5,724

 

 

$

6,756

 

Property management

 

 

1,280

 

 

 

1,695

 

 

 

4,179

 

 

 

5,096

 

Acquisition, disposition, leasing and other

 

900

 

 

 

2,947

 

 

 

3,466

 

 

 

5,476

 

Total fee income

 

4,124

 

 

 

6,776

 

 

 

13,369

 

 

 

17,328

 

Other income (1)

 

4,148

 

 

 

3,888

 

 

 

11,913

 

 

 

10,220

 

Total fee and other income

$

8,272

 

 

$

10,664

 

 

$

25,282

 

 

$

27,548

 

 

(1)
Primarily comprised of (i) tenant requested services, including cleaning, overtime heating and cooling and (ii) parking income.
v3.25.3
Interest and Other Income, net (Tables)
9 Months Ended
Sep. 30, 2025
Interest and Other Income [Abstract]  
Details of Interest and Other Income, Net

The following table sets forth the details of interest and other income, net.

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Interest income, net

 

$

3,112

 

 

$

3,517

 

 

$

10,953

 

 

$

11,393

 

Non-cash gain on extinguishment of IPO
   related tax liability

 

 

-

 

 

 

-

 

 

 

-

 

 

 

15,437

 

Total interest and other income, net

 

$

3,112

 

 

$

3,517

 

 

$

10,953

 

 

$

26,830

 

v3.25.3
Interest and Debt Expense (Tables)
9 Months Ended
Sep. 30, 2025
Interest and Debt Expense [Abstract]  
Details of Interest and Debt Expense

The following table sets forth the details of interest and debt expense.

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Interest expense

 

$

39,774

 

 

$

41,178

 

 

$

118,862

 

 

$

116,456

 

Amortization of deferred financing costs

 

 

4,645

 

 (1)

 

2,627

 

 

 

11,041

 

 (1)

 

7,622

 

Total interest and debt expense

 

$

44,419

 

 

$

43,805

 

 

$

129,903

 

 

$

124,078

 

 

(1)
Includes $2,257 in the three and nine months ended September 30, 2025 of expense from the write-off of deferred financing costs in connection with the refinancing of 1301 Avenue of the Americas, and $1,751 in the nine months ended September 30, 2025 of expense from the write-off of deferred financing costs in connection with the modification and termination of our revolving credit facility.
v3.25.3
Earnings Per Share (Tables)
9 Months Ended
Sep. 30, 2025
Earnings Per Share [Abstract]  
Summary of Computation of Earnings Per Share

The following table summarizes our net income or loss, and the number of common shares used in the computation of basic and diluted income or loss per common share, which includes the weighted average number of common shares outstanding and the effect of dilutive potential common shares, if any.

 

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands, except per share amounts)

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

Net loss attributable to common stockholders

 

$

(28,947

)

 

$

(9,688

)

 

$

(58,758

)

 

$

(7,642

)

Earnings allocated to unvested participating securities

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(14

)

Numerator for loss per common share - basic and diluted

 

$

(28,947

)

 

$

(9,688

)

 

$

(58,758

)

 

$

(7,656

)

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

Denominator for basic loss per common share -
   weighted average shares

 

 

220,513

 

 

 

217,315

 

 

 

219,254

 

 

 

217,209

 

Effect of dilutive stock-based compensation plans (1)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

Denominator for diluted loss per common share -
   weighted average shares

 

 

220,513

 

 

 

217,315

 

 

 

219,254

 

 

 

217,209

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loss per common share - basic and diluted

 

$

(0.13

)

 

$

(0.04

)

 

$

(0.27

)

 

$

(0.04

)

 

(1)
The effect of dilutive securities excludes 18,415 and 22,105 weighted average share equivalents for the three months ended September 30, 2025 and 2024, respectively, and 19,628 and 22,079 weighted average share equivalents for the nine months ended September 30, 2025 and 2024, respectively, as their effect was anti-dilutive.
v3.25.3
Segments (Tables)
9 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
Schedule of Paramount's Share of Net Operating Income for Each Reportable Segment Information

The following tables provide Paramount's share of Net Operating Income (“NOI”) for each reportable segment for the periods set forth below.

 

 

For the Three Months Ended September 30, 2025

 

(Amounts in thousands)

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

Property-related revenues

$

168,835

 

 

$

112,225

 

 

$

56,040

 

 

$

570

 

Real estate related taxes

 

(38,559

)

 

 

(30,086

)

 

 

(8,473

)

 

 

-

 

Other operating expenses (1)

 

(40,833

)

 

 

(24,346

)

 

 

(14,610

)

 

 

(1,877

)

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

(18,686

)

 

 

(3,340

)

 

 

(15,346

)

 

 

-

 

NOI from unconsolidated joint ventures

 

4,743

 

 

 

3,156

 

 

 

1,570

 

 

 

17

 

Paramount's share of NOI  (2)

$

75,500

 

 

$

57,609

 

 

$

19,181

 

 

$

(1,290

)

 

 

 

 

 

 

 

 

 

 

 

 

 

For the Three Months Ended September 30, 2024

 

(Amounts in thousands)

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

Property-related revenues

$

188,123

 

 

$

116,383

 

 

$

71,523

 

 

$

217

 

Real estate related taxes

 

(37,955

)

 

 

(29,440

)

 

 

(8,515

)

 

 

-

 

Other operating expenses (1)

 

(42,361

)

 

 

(26,172

)

 

 

(14,983

)

 

 

(1,206

)

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

(23,723

)

 

 

(2,424

)

 

 

(21,299

)

 

 

-

 

NOI from unconsolidated joint ventures

 

5,384

 

 

 

3,407

 

 

 

2,018

 

 

 

(41

)

Paramount's share of NOI  (2)

$

89,468

 

 

$

61,754

 

 

$

28,744

 

 

$

(1,030

)

 

 

 

 

 

 

 

 

 

 

 

 

 

For the Nine Months Ended September 30, 2025

 

(Amounts in thousands)

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

Property-related revenues

$

523,654

 

 

$

336,082

 

 

$

185,981

 

 

$

1,591

 

Real estate related taxes

 

(115,264

)

 

 

(88,942

)

 

 

(26,322

)

 

 

-

 

Other operating expenses (1)

 

(117,062

)

 

 

(72,427

)

 

 

(38,177

)

 

 

(6,458

)

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

(61,385

)

 

 

(10,048

)

 

 

(51,337

)

 

 

-

 

NOI from unconsolidated joint ventures

 

14,706

 

 

 

9,620

 

 

 

4,960

 

 

 

126

 

Paramount's share of NOI  (2)

$

244,649

 

 

$

174,285

 

 

$

75,105

 

 

$

(4,741

)

 

 

 

 

 

 

 

 

 

 

 

 

 

For the Nine Months Ended September 30, 2024

 

(Amounts in thousands)

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

Property-related revenues

$

553,856

 

 

$

347,669

 

 

$

206,337

 

 

$

(150

)

Real estate related taxes

 

(112,379

)

 

 

(87,191

)

 

 

(25,188

)

 

 

-

 

Other operating expenses (1)

 

(113,869

)

 

 

(69,801

)

 

 

(41,203

)

 

 

(2,865

)

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

(70,532

)

 

 

(7,600

)

 

 

(62,932

)

 

 

-

 

NOI from unconsolidated joint ventures

 

16,611

 

 

 

10,442

 

 

 

6,128

 

 

 

41

 

Paramount's share of NOI  (2)

$

273,687

 

 

$

193,519

 

 

$

83,142

 

 

$

(2,974

)

 

(1)
Primarily comprised of cleaning, security, repairs and maintenance, and utilities.
(2)
NOI is used to measure the operating performance of our properties. NOI consists of rental revenue (which includes property rentals, tenant reimbursements and lease termination income) and certain other property-related revenue less operating expenses (which includes property-related expenses such as cleaning, security, repairs and maintenance, utilities, property administration and real estate taxes). We present Paramount’s share of NOI which represents our share of NOI of consolidated and unconsolidated joint ventures, based on our percentage ownership in the underlying assets. We use NOI internally as a performance measure and believe it provides useful information to investors regarding our financial condition and results of operations because it reflects only those income and expense items that are incurred at the property level. Other real estate companies may use different methodologies for calculating NOI and, accordingly, our presentation of NOI may not be comparable to other real estate companies.
Schedule of Reconciliation of NOI to Net (Loss) Income Attributable to Common Stockholders

The following table provides a reconciliation of Paramount's share of NOI to net loss attributable to common stockholders for the periods set forth below.

 

 

For the Three Months Ended

 

 

For the Nine Months Ended

 

 

September 30,

 

 

September 30,

 

(Amounts in thousands)

2025

 

 

2024

 

 

2025

 

 

2024

 

Paramount's share of NOI

$

75,500

 

 

$

89,468

 

 

$

244,649

 

 

$

273,687

 

NOI attributable to noncontrolling interests in
   consolidated joint ventures

 

18,686

 

 

 

23,723

 

 

 

61,385

 

 

 

70,532

 

Adjustments to arrive at net (loss) income:

 

 

 

 

 

 

 

 

 

 

 

Fee income

 

4,124

 

 

 

6,776

 

 

 

13,369

 

 

 

17,328

 

Depreciation and amortization

 

(57,766

)

 

 

(60,071

)

 

 

(176,707

)

 

 

(182,920

)

General and administrative

 

(16,340

)

 

 

(16,672

)

 

 

(58,112

)

 

 

(49,938

)

Transaction related costs

 

(9,981

)

 

 

(242

)

 

 

(10,840

)

 

 

(843

)

Income (loss) from unconsolidated joint ventures

 

661

 

 

 

(981

)

 

 

2,620

 

 

 

(3,098

)

NOI from unconsolidated joint ventures

 

(4,743

)

 

 

(5,384

)

 

 

(14,706

)

 

 

(16,611

)

Interest and other income, net

 

3,112

 

 

 

3,517

 

 

 

10,953

 

 

 

26,830

 

Interest and debt expense

 

(44,419

)

 

 

(43,805

)

 

 

(129,903

)

 

 

(124,078

)

Other, net

 

53

 

 

 

87

 

 

 

(146

)

 

 

107

 

(Loss) income before income taxes

 

(31,113

)

 

 

(3,584

)

 

 

(57,438

)

 

 

10,996

 

Income tax benefit (expense)

 

831

 

 

 

(619

)

 

 

1,430

 

 

 

(1,328

)

Net (loss) income

 

(30,282

)

 

 

(4,203

)

 

 

(56,008

)

 

 

9,668

 

Less net (income) loss attributable to noncontrolling interests in:

 

 

 

 

 

 

 

 

 

 

Consolidated joint ventures

 

(279

)

 

 

(6,959

)

 

 

(5,095

)

 

 

(18,434

)

Consolidated real estate related funds

 

(688

)

 

 

581

 

 

 

(2,556

)

 

 

408

 

Operating Partnership

 

2,302

 

 

 

893

 

 

 

4,901

 

 

 

716

 

Net loss attributable to common stockholders

$

(28,947

)

 

$

(9,688

)

 

$

(58,758

)

 

$

(7,642

)

 

Schedule of Total Assets for Each Reportable Segments Information

The following table provides the total assets for each of our reportable segments as of the dates set forth below.

 

(Amounts in thousands)

 

 

 

 

 

 

 

 

 

 

 

Total Assets as of:

Total

 

 

New York

 

 

San Francisco

 

 

Other

 

September 30, 2025

$

7,974,495

 

 

$

5,318,143

 

 

$

2,356,144

 

 

$

300,208

 

December 31, 2024

 

7,871,503

 

 

 

5,138,087

 

 

 

2,332,583

 

 

 

400,833

 

v3.25.3
Organization and Business - Additional Information (Details)
$ / shares in Units, ft² in Millions
9 Months Ended
Oct. 08, 2025
USD ($)
Sep. 17, 2025
USD ($)
$ / shares
Sep. 30, 2025
ft²
Properties
$ / shares
Dec. 31, 2024
$ / shares
Real Estate Properties [Line Items]        
Number of Real Estate Properties | Properties     17  
Area of office and retail properties     13.1  
Operating Partnership merger consideration per share | $ / shares   $ 6.6    
Common stock, par value | $ / shares   0.01 $ 0.01 $ 0.01
Company merger consideration per share | $ / shares   $ 6.6    
Merger agreement termination payment | $   $ 59,700,000    
Subsequent Event [Member]        
Real Estate Properties [Line Items]        
Merger agreement termination payment | $ $ 47,700,000      
New York [Member]        
Real Estate Properties [Line Items]        
Number of Real Estate Properties | Properties     8  
Area of office and retail properties     8.7  
New York [Member] | Office Space [Member]        
Real Estate Properties [Line Items]        
Area of office and retail properties     8.2  
New York [Member] | Retail, Theater and Amenity Space [Member]        
Real Estate Properties [Line Items]        
Area of office and retail properties     0.5  
San Francisco [Member]        
Real Estate Properties [Line Items]        
Number of Real Estate Properties | Properties     5  
Area of office and retail properties     3.6  
San Francisco [Member] | Office Space [Member]        
Real Estate Properties [Line Items]        
Area of office and retail properties     3.4  
San Francisco [Member] | Retail Space [Member]        
Real Estate Properties [Line Items]        
Area of office and retail properties     0.2  
New York And Washington, D.C [Member]        
Real Estate Properties [Line Items]        
Number of real estate properties managed | Properties     4  
Area of office and retail properties     0.8  
Variable Interest Entities [Member] | Paramount Group Operating Partnership [Member]        
Real Estate Properties [Line Items]        
Percentage of ownership in operating partnership     93.20%  
v3.25.3
Dispositions - Additional Information (Details)
9 Months Ended
May 05, 2025
USD ($)
ft²
Jan. 17, 2025
USD ($)
ft²
Sep. 30, 2025
USD ($)
ft²
Sep. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dispositions [Line items]            
Area of office property | ft²     13,100,000      
Restricted cash     $ 324,150,000 $ 173,510,000 $ 180,391,000 $ 81,391,000
Transaction of seller financing     $ 40,545,000      
900 Third Avenue [Member]            
Dispositions [Line items]            
Disposition of asset interest percentage   45.00% 45.00%      
Area of office property | ft²   600,000        
Value of property   $ 210,000,000        
Net Proceeds   $ 94,000,000        
Restricted cash         $ 9,450,000  
One Front Street [Member]            
Dispositions [Line items]            
Disposition of asset interest percentage 25.00%   25.00%      
Area of office property | ft² 649,000          
Value of property $ 255,000,000          
Net Proceeds 11,500,000          
Transaction of seller financing $ 40,545,000   $ 40,545,000 $ 0    
Maturity term 2 years          
Fixed rate 5.50%          
v3.25.3
Consolidated Real Estate Related Funds - Additional Information (Details)
9 Months Ended
Sep. 30, 2025
Real Estate Related Fund [Line Items]  
Equity method paramount ownership percentage 1.30%
One Steuart Lane [Member]  
Real Estate Related Fund [Line Items]  
Equity method economic interest percentage 2.60%
Fund X [Member]  
Real Estate Related Fund [Line Items]  
Equity method paramount ownership percentage 13.00%
Residential Development Fund's [Member]  
Real Estate Related Fund [Line Items]  
Equity method paramount ownership percentage 7.40%
Interest not owned as noncontrolling interest in real estate related funds 92.60%
Residential Development Fund's [Member] | One Steuart Lane [Member]  
Real Estate Related Fund [Line Items]  
Equity method paramount ownership percentage 35.00%
v3.25.3
Consolidated Real Estate Related Funds - Summary of Income From Real Estate Related Fund Investments (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Real Estate Related Fund [Line Items]        
Loss from real estate related fund investments $ (18) $ (22) $ (67) $ (92)
Net (loss) income attributable to common stockholders (28,947) (9,688) (58,758) (7,642)
Fund X [Member]        
Real Estate Related Fund [Line Items]        
Net investment (loss) income (18) (22) (67) 683
Net unrealized losses 0 0 0 (775)
Loss from real estate related fund investments (18) (22) (67) (92)
Less: noncontrolling interests in consolidated real estate related funds 15 19 58 93
Net (loss) income attributable to common stockholders $ (3) $ (3) $ (9) $ 1
v3.25.3
Investments in Unconsolidated Real Estate Related Funds - Additional Information (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2024
Real Estate [Line Items]          
Alternative Investment Fund Ownership Interest Percentage 1.30%   1.30%    
Investment, Type [Extensible Enumeration] Fund VIII [Member]   Fund VIII [Member]    
Investments in the unconsolidated real estate related funds $ 4,416,000   $ 4,416,000   $ 4,649,000
Loss (income) from unconsolidated real estate related funds $ (71,000) $ (109,000) $ 79,000 $ (199,000)  
v3.25.3
Investments in Unconsolidated Joint Ventures - Additional Information (Details) - Market Center [Member] - USD ($)
Jan. 31, 2025
Aug. 31, 2024
Schedule of Equity Method Investments [Line Items]    
Percentage of ownership interest in joint venture   67.00%
Nonrecourse [Member]    
Schedule of Equity Method Investments [Line Items]    
Non-recourse mortgage loan defaulted amount $ 416,544,000  
v3.25.3
Investments in Unconsolidated Joint Ventures - Summary of Investments and Income from Investments In Unconsolidated Joint Ventures (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2024
Mar. 29, 2024
Schedule Of Equity Method Investments [Line Items]            
Investments in unconsolidated joint ventures $ 81,509   $ 81,509   $ 85,952  
Income (loss) from unconsolidated joint ventures $ 661 $ (981) $ 2,620 $ (3,098)    
One Steuart Lane [Member]            
Schedule Of Equity Method Investments [Line Items]            
Equity method paramount ownership percentage 35.00%   35.00%      
Investments in unconsolidated joint ventures $ 66,932   $ 66,932   76,579  
Income (loss) from unconsolidated joint ventures $ 602 (721) $ 2,442 (828)    
1600 Broadway [Member]            
Schedule Of Equity Method Investments [Line Items]            
Equity method paramount ownership percentage 9.20%   9.20%      
Investments in unconsolidated joint ventures $ 7,774   $ 7,774   8,161  
Income (loss) from unconsolidated joint ventures $ 0 0 $ 1 1    
60 Wall Street [Member]            
Schedule Of Equity Method Investments [Line Items]            
Equity method paramount ownership percentage 5.00%   5.00%     5.00%
Investments in unconsolidated joint ventures $ 6,803   $ 6,803   1,212  
Income (loss) from unconsolidated joint ventures 59 55 177 (1,576)    
Other [Member]            
Schedule Of Equity Method Investments [Line Items]            
Investments in unconsolidated joint ventures 0   0   $ 0  
Income (loss) from unconsolidated joint ventures $ 0 $ (315) $ 0 $ (695)    
v3.25.3
Investments in Unconsolidated Joint Ventures - Summary of Investments and Income from Investments In Unconsolidated Joint Ventures (Parenthetical) (Details) - USD ($)
$ in Thousands
9 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Aug. 31, 2024
Dec. 31, 2023
Schedule Of Equity Method Investments [Line Items]        
Investments in unconsolidated joint ventures $ 81,509 $ 85,952    
1600 Broadway [Member]        
Schedule Of Equity Method Investments [Line Items]        
Difference between carrying amount of investment and equity $ 294      
Equity method paramount ownership percentage 9.20%      
Investments in unconsolidated joint ventures $ 7,774 8,161    
One Steuart Lane [Member]        
Schedule Of Equity Method Investments [Line Items]        
Difference between carrying amount of investment and equity $ 462      
Equity method paramount ownership percentage 35.00%      
Equity method economic interest percentage 2.60%      
Investments in unconsolidated joint ventures $ 66,932 $ 76,579    
One Steuart Lane [Member] | Residential Development Fund's [Member]        
Schedule Of Equity Method Investments [Line Items]        
Equity method paramount ownership percentage 7.40%      
712 Fifth Avenue [Member]        
Schedule Of Equity Method Investments [Line Items]        
Investments in unconsolidated joint ventures $ 0      
Market Center [Member]        
Schedule Of Equity Method Investments [Line Items]        
Equity method paramount ownership percentage     67.00%  
Investments in unconsolidated joint ventures 0     $ 0
55 Second Street [Member]        
Schedule Of Equity Method Investments [Line Items]        
Investments in unconsolidated joint ventures 0      
111 Sutter Street [Member]        
Schedule Of Equity Method Investments [Line Items]        
Investments in unconsolidated joint ventures 0      
Oder-Center, Germany [Member]        
Schedule Of Equity Method Investments [Line Items]        
Investments in unconsolidated joint ventures $ 0      
v3.25.3
Investments in Unconsolidated Joint Ventures - Summary of Financial Information of Unconsolidated Joint Ventures (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2024
Schedule Of Equity Method Investments [Line Items]          
Rental revenue $ 164,687 $ 184,235 $ 511,741 $ 543,636  
Other income 4,148 3,888 11,913 10,220  
Total revenues 172,959 194,899 537,023 571,184  
Operating 79,392 80,316 232,326 226,248  
Depreciation and amortization 57,766 60,071 176,707 182,920  
Total expenses 163,479 157,301 477,985 459,949  
Interest and other income 3,112 3,517 10,953 26,830  
Interest and debt expense (44,419) (43,805) (129,903) (124,078)  
(Loss) income before income taxes (31,113) (3,584) (57,438) 10,996  
Income tax expense 831 (619) 1,430 (1,328)  
Net (loss) income attributable to common stockholders (28,947) (9,688) (58,758) (7,642)  
Unconsolidated Joint Ventures [Member]          
Schedule Of Equity Method Investments [Line Items]          
Real estate, net 1,383,558   1,383,558   $ 1,567,771
Cash and cash equivalents and restricted cash 124,488   124,488   154,669
Intangible assets, net 35,474   35,474   42,672
For-sale residential condominium units [1] 175,089   175,089   195,113
Deferred rent receivable 32,724   32,724   42,128
Other assets 29,351   29,351   26,813
Total assets 1,780,684   1,780,684   2,029,166
Notes and mortgages payable, net 1,412,745   1,412,745   1,783,587
Accounts payable and accrued expenses 42,324   42,324   59,860
Intangible liabilities, net 1,682   1,682   2,480
Other liabilities 67,961   67,961   73,129
Total liabilities 1,524,712   1,524,712   1,919,056
Equity 255,972   255,972   110,110
Total liabilities and equity 1,780,684   1,780,684   $ 2,029,166
Rental revenue 24,985 35,374 84,209 106,557  
Other income [2] 11,368 2,188 39,701 20,432  
Total revenues 36,353 37,562 123,910 126,989  
Operating [3] 22,717 23,985 72,630 80,345  
Depreciation and amortization 8,207 12,464 29,094 38,232  
Total expenses 30,924 36,449 101,724 118,577  
Interest and other income 1,788 1,855 5,334 4,351  
Interest and debt expense (8,536) (14,782) (42,673) (44,729)  
Gain on extinguishment of debt [4]     162,517    
Gain on settlement of interest rate swap   2,498   2,498  
(Loss) income before income taxes (1,319) (9,316) 147,364 (29,468)  
Income tax expense   (1) (29) (26)  
Net (loss) income attributable to common stockholders $ (1,319) $ (9,317) $ 147,335 $ (29,494)  
[1] Represents residential condominium units at One Steuart Lane that are available for sale.
[2] Includes proceeds from the sale of residential condominium units at One Steuart Lane.
[3] Includes cost of sales relating to residential condominium units sold at One Steuart Lane.
[4] Represents gain on extinguishment of debt related to Market Center. In December 2023, we wrote off our investment in Market Center to zero and discontinued the equity method of accounting for this joint venture. Accordingly, the gain on extinguishment of debt did not have an impact on our consolidated financial statements.
v3.25.3
Intangible Assets and Intangible Liabilities - Summary of Intangible Assets and Liabilities (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2024
Intangible assets:          
Gross amount $ 155,226   $ 155,226   $ 197,625
Accumulated amortization (114,133)   (114,133)   (147,133)
Intangible assets, Net 41,093   41,093   50,492
Intangible liabilities:          
Gross amount 94,615   94,615   114,618
Accumulated amortization (78,074)   (78,074)   (93,748)
Intangible Liabilities, Net 16,541   16,541   $ 20,870
Amortization of above and below-market leases, net (component of "rental revenue")     3,980 $ 4,351  
Leases, Acquired-in-Place, Market Adjustment [Member]          
Intangible liabilities:          
Amortization of above and below-market leases, net (component of "rental revenue") 1,151 $ 1,379 3,980 4,351  
Leases, Acquired-in-Place [Member]          
Intangible liabilities:          
Amortization of acquired in-place leases (component of "depreciation and amortization") $ 2,522 $ 2,970 $ 8,740 $ 12,070  
v3.25.3
Intangible Assets and Intangible Liabilities - Schedule of Estimated Annual Amortization of Acquired Below-Market Leases, Net of Acquired Above-Market Leases and In Place Leases (Details)
$ in Thousands
Sep. 30, 2025
USD ($)
Finite Lived Intangible Assets [Line Items]  
2025 $ 998
2026 2,854
2027 2,541
2028 2,493
2029 2,066
2030 1,677
Leases, Acquired-in-Place [Member]  
Finite Lived Intangible Assets [Line Items]  
2025 2,116
2026 6,915
2027 6,271
2028 6,258
2029 5,634
2030 $ 4,545
v3.25.3
Debt - Additional Information (Details)
ft² in Millions
7 Months Ended 9 Months Ended
Aug. 05, 2025
USD ($)
ft²
May 05, 2025
USD ($)
Aug. 04, 2025
Sep. 30, 2025
USD ($)
Sep. 30, 2024
USD ($)
Debt Instrument [Line Items]          
Debt instrument effective percentage       4.26%  
Loan repayment amount       $ 860,000,000 $ 975,000,000
One Front Street [Member]          
Debt Instrument [Line Items]          
Disposition of asset interest percentage   25.00%   25.00%  
Credit Facility   $ 0      
1301 Avenue of the Americas [Member]          
Debt Instrument [Line Items]          
Debt refinanced $ 900,000,000        
Number of square foot | ft² 1.8        
Debt instrument interest term 5 years        
Debt instrument effective percentage 6.39%        
Maturity date of debt 2030-08     2026-08  
Loan repayment amount       $ 860,000,000  
Fixed/Variable Rate     2.77%    
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]     Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]    
Remaining proceeds after repayment of existing loan $ 26,000,000        
v3.25.3
Debt - Summary of Outstanding Debt (Details) - USD ($)
$ in Thousands
9 Months Ended
Aug. 05, 2025
Sep. 30, 2025
Dec. 31, 2024
Debt Instrument [Line Items]      
Notes and mortgages payable, Interest Rate   4.26%  
Notes and mortgages payable   $ 3,732,050 $ 3,692,050
Less: unamortized deferred financing costs   (20,546) (15,420)
Total notes and mortgages payable, net   $ 3,711,504 3,676,630
1633 Broadway [Member] | Mortgages and Notes Payable with Fixed Rate [Member]      
Debt Instrument [Line Items]      
Paramount Ownership   90.00%  
Maturity date of debt   2029-12  
Notes and mortgages payable, Interest Rate   2.99%  
Notes and mortgages payable   $ 1,250,000 1,250,000
One Market Plaza [Member] | Mortgages and Notes Payable with Fixed Rate [Member]      
Debt Instrument [Line Items]      
Paramount Ownership   49.00%  
Maturity date of debt   2027-02  
Notes and mortgages payable, Interest Rate   4.08%  
Notes and mortgages payable   $ 850,000 850,000
1301 Avenue of the Americas [Member]      
Debt Instrument [Line Items]      
Maturity date of debt 2030-08 2026-08  
Notes and mortgages payable, Interest Rate 6.39%    
1301 Avenue of the Americas [Member] | Mortgages and Notes Payable with Variable Rate [Member]      
Debt Instrument [Line Items]      
Paramount Ownership   100.00%  
Maturity date of debt   2030-08  
Notes and mortgages payable, Interest Rate   6.39%  
Notes and mortgages payable   $ 900,000 860,000
31 West 52nd Street [Member] | Mortgages and Notes Payable with Fixed Rate [Member]      
Debt Instrument [Line Items]      
Paramount Ownership   100.00%  
Maturity date of debt   2026-06  
Notes and mortgages payable, Interest Rate   3.80%  
Notes and mortgages payable   $ 500,000 500,000
300 Mission Street [Member] | Mortgages and Notes Payable with Fixed Rate [Member]      
Debt Instrument [Line Items]      
Paramount Ownership   31.10%  
Maturity date of debt   2026-10  
Notes and mortgages payable, Interest Rate   4.50%  
Notes and mortgages payable   $ 232,050 $ 232,050
v3.25.3
Derivative Instruments and Hedging Activities - Additional Information (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2024
Aug. 31, 2024
Jul. 31, 2024
Derivative [Line Items]              
Notes and mortgages payable $ 3,732,050,000   $ 3,732,050,000   $ 3,692,050,000    
Changes in fair value of these interest rate swaps and interest rate caps [1] 0 $ (876,000) 642,000 $ 1,008,000      
Designated As Hedging Instrument [Member] | Cash Flow Hedging [Member]              
Derivative [Line Items]              
Changes in fair value of these interest rate swaps and interest rate caps $ (345,000) $ (3,586,000) $ (819,000) $ (14,241,000)      
Designated As Hedging Instrument [Member] | Interest Rate Swap [Member] | Cash Flow Hedging [Member] | Secured Overnight Financing Rate (SOFR) [Member] | 1301 Avenue of the Americas [Member]              
Derivative [Line Items]              
Derivative, notional amount             $ 500,000,000
Derivative fixed interest rate             0.49%
Designated As Hedging Instrument [Member] | Interest Rate Cap [Member] | Cash Flow Hedging [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Cap Rate [Member] | 1301 Avenue of the Americas [Member]              
Derivative [Line Items]              
Derivative, notional amount           $ 860,000,000 $ 360,000,000
Aggregate notional percentage           3.50% 4.50%
[1] Represents amounts related to interest rate caps and interest rate swaps which were designated as cash flow hedges.
v3.25.3
Derivative Instruments and Hedging Activities - Schedule of Interest Rate Swaps and Interest Rate Caps (Details) - Interest Rate Cap [Member] - USD ($)
$ in Thousands
9 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Derivative [Line Items]    
Total interest rate cap assets designated as cash flow hedges (included in "other assets") $ 0 $ 3,650
1301 Avenue of the Americas [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Cap Rate One [Member]    
Derivative [Line Items]    
Notional Amount $ 860,000  
Effective Date Aug. 31, 2024  
Maturity Date Aug. 31, 2025  
Strike Rate 3.50%  
Total interest rate cap assets designated as cash flow hedges (included in "other assets") $ 0 $ 3,650
v3.25.3
Equity - Additional Information (Details) - USD ($)
9 Months Ended
Sep. 30, 2025
Nov. 30, 2019
Stockholders' Equity Note [Abstract]    
Common stock shares authorized amount   $ 200,000,000
Stock repurchased 0  
Stock repurchase remaining authorized amount $ 15,000,000  
v3.25.3
Accumulated Other Comprehensive Income - Summary of Changes in Accumulated Other Comprehensive Income by Component (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]        
Amount of income (loss) related to the cash flow hedges recognized in other comprehensive loss [1] $ 0 $ (876) $ 642 $ 1,008
Amounts reclassified from accumulated other comprehensive income decreasing interest and debt expense [1] (345) (2,710) (1,461) (15,249)
Amount of income (loss) related to unconsolidated joint ventures recognized in other comprehensive loss $ 0 $ (34) $ 0 $ 38
[1] Represents amounts related to interest rate caps and interest rate swaps which were designated as cash flow hedges.
v3.25.3
Noncontrolling Interests - Additional Information (Details) - USD ($)
9 Months Ended
May 05, 2025
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2024
Noncontrolling Interest [Line Items]        
Consolidated joint ventures   $ 744,813,000   $ 495,340,000
Mezzanine loan receivable in connection with the sale of interest   40,545,000    
Noncontrolling interests in consolidated real estate related funds aggregated   85,431,000   82,875,000
Operating partnerships   222,107,000   290,005,000
Redemption value   $ 106,593,000   $ 99,085,000
Common units conversion basis   one-for-one    
One Front Street [Member]        
Noncontrolling Interest [Line Items]        
Mezzanine loan receivable in connection with the sale of interest $ 40,545,000 $ 40,545,000 $ 0  
Disposition of asset interest percentage 25.00% 25.00%    
v3.25.3
Variable Interest Entities ("VIEs") - Additional Information (Details)
9 Months Ended
Sep. 30, 2025
Variable Interest Entities [Member] | Paramount Group Operating Partnership [Member]  
Variable Interest Entity [Line Items]  
Percentage of ownership in operating partnership 93.20%
v3.25.3
Variable Interest Entities ("VIEs") - Summary of Assets and Liabilities of Consolidated Variable Interest Entities (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Sep. 30, 2024
Dec. 31, 2023
Variable Interest Entity [Line Items]        
Real estate, net $ 6,612,697 $ 6,651,805    
Cash and cash equivalents and restricted cash 654,357 555,447 $ 492,235 $ 509,599
Accounts and other receivables 26,582 18,229    
Investments in unconsolidated joint ventures 81,509 85,952    
Deferred rent receivable 352,906 356,425    
Deferred charges, net 126,587 100,684    
Intangible assets, net 41,093 50,492    
Other assets 74,348 47,820    
Total assets [1] 7,974,495 7,871,503    
Notes and mortgages payable, net 3,711,504 3,676,630    
Accounts payable and accrued expenses 138,689 119,881    
Intangible liabilities, net 16,541 20,870    
Other liabilities 31,473 44,625    
Total liabilities [1] 3,898,207 3,862,006    
Variable Interest Entities [Member]        
Variable Interest Entity [Line Items]        
Real estate, net 3,938,898 3,199,972    
Cash and cash equivalents and restricted cash 364,339 280,258    
Accounts and other receivables 14,708 10,067    
Investments in unconsolidated joint ventures 66,932 76,579    
Deferred rent receivable 201,373 192,939    
Deferred charges, net 56,786 38,610    
Intangible assets, net 22,930 28,569    
Other assets 25,032 7,078    
Total assets 4,690,998 3,834,072    
Notes and mortgages payable, net 2,325,671 2,320,880    
Accounts payable and accrued expenses 68,066 54,877    
Intangible liabilities, net 10,042 12,581    
Other liabilities 6,436 5,334    
Total liabilities $ 2,410,215 $ 2,393,672    
[1] Represents the consolidated assets and liabilities of Paramount Group Operating Partnership LP, a Delaware limited partnership (the “Operating Partnership”). The Operating Partnership is a consolidated variable interest entity (“VIE”), of which we are the sole general partner and own approximately 93.2% as of September 30, 2025. As of September 30, 2025, the assets and liabilities of the Operating Partnership include $4,690,998 and $2,410,215 of assets and liabilities, respectively, of certain VIEs that are consolidated by the Operating Partnership. See Note 13, Variable Interest Entities (VIEs).
v3.25.3
Variable Interest Entities ("VIEs") - Summary of Investments in Unconsolidated Real Estate Funds and Unconsolidated Joint Ventures and Maximum Risk of Loss from Investments (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Variable Interest Entity [Line Items]    
Investment, Type [Extensible Enumeration] Property Fund V I I I [Member]  
Unconsolidated Real Estate Funds [Member]    
Variable Interest Entity [Line Items]    
Maximum risk of loss $ 4,416 $ 4,649
Investment, Type [Extensible Enumeration] us-gaap:RealEstateInvestmentMember us-gaap:RealEstateInvestmentMember
Unconsolidated Joint Ventures [Member]    
Variable Interest Entity [Line Items]    
Maximum risk of loss $ 6,803 $ 1,212
Investment, Type [Extensible Enumeration] us-gaap:RealEstateInvestmentMember us-gaap:RealEstateInvestmentMember
Asset Management Fees and Other Receivables [Member]    
Variable Interest Entity [Line Items]    
Maximum risk of loss $ 794 $ 482
Investment, Type [Extensible Enumeration] us-gaap:RealEstateInvestmentMember us-gaap:RealEstateInvestmentMember
Maximum Risk of Loss [Member]    
Variable Interest Entity [Line Items]    
Maximum risk of loss $ 12,013 $ 6,343
Investment, Type [Extensible Enumeration] us-gaap:RealEstateInvestmentMember us-gaap:RealEstateInvestmentMember
v3.25.3
Fair Value Measurements - Schedule of Fair Value of Financial Assets Measured at Fair Value (Details)
$ in Thousands
Dec. 31, 2024
USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]  
Total assets $ 3,650
Interest Rate Cap [Member]  
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]  
Interest rate assets (included in "other assets") 3,650
Level 2 [Member]  
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]  
Total assets 3,650
Level 2 [Member] | Interest Rate Cap [Member]  
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]  
Interest rate assets (included in "other assets") $ 3,650
v3.25.3
Fair Value Measurements - Summary of Carrying Amounts and Fair Value of Financial Instruments (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Carrying Amount [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Notes and mortgages payable $ 3,732,050 $ 3,692,050
Total liabilities 3,732,050 3,692,050
Fair Value [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Notes and mortgages payable 3,554,506 3,412,126
Total liabilities $ 3,554,506 $ 3,412,126
v3.25.3
Leases - Additional Information (Details)
Sep. 30, 2025
Minimum [Member]  
Lessor Lease Description [Line Items]  
Lease term 5 years
Maximum [Member]  
Lessor Lease Description [Line Items]  
Lease term 15 years
v3.25.3
Leases - Schedule of Rental Revenues (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Disaggregation of Revenue [Abstract]        
Fixed rental revenues $ 146,712 $ 156,190 $ 445,240 $ 475,420
Variable rental revenues 17,975 28,045 66,501 68,216
Total rental revenue $ 164,687 $ 184,235 $ 511,741 $ 543,636
v3.25.3
Leases - Schedule of Future Undiscounted Cash Flows Under Non-Cancellable Operating Leases (Details)
$ in Thousands
Sep. 30, 2025
USD ($)
Leases [Abstract]  
2025 $ 135,534
2026 513,976
2027 523,072
2028 544,302
2029 530,602
2030 484,175
Thereafter 2,100,959
Total $ 4,832,620
v3.25.3
Fee and Other Income - Summary of Fee and Other Income (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Fee income:        
Fee income $ 4,124 $ 6,776 $ 13,369 $ 17,328
Other income 4,148 3,888 11,913 10,220
Total fee and other income 8,272 10,664 25,282 27,548
Asset Management Fees [Member]        
Fee income:        
Fee income 1,944 2,134 5,724 6,756
Property Management Fees [Member]        
Fee income:        
Fee income 1,280 1,695 4,179 5,096
Acquisition, Disposition, Leasing And Other [Member]        
Fee income:        
Fee income $ 900 $ 2,947 $ 3,466 $ 5,476
v3.25.3
Interest and Other Income, net - Details of Interest and Other Income, Net (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Interest and Other Income [Abstract]        
Interest income, net $ 3,112 $ 3,517 $ 10,953 $ 11,393
Non-cash gain on extinguishment of IPO related tax liability     0 15,437
Total interest and other income, net $ 3,112 $ 3,517 $ 10,953 $ 26,830
v3.25.3
Interest and Debt Expense - Details of Interest and Debt Expense (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Interest and Debt Expense [Abstract]        
Interest expense $ 39,774 $ 41,178 $ 118,862 $ 116,456
Amortization of deferred financing costs 4,645 2,627 11,041 7,622
Total interest and debt expense $ 44,419 $ 43,805 $ 129,903 $ 124,078
v3.25.3
Interest and Debt Expense - Details of Interest and Debt Expense (Parenthetical) (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2025
Debt Instrument [Line Items]    
Write-off of deferred financing costs   $ 1,751
1301 Avenue of the Americas [Member]    
Debt Instrument [Line Items]    
Write-off of deferred financing costs $ 2,257 $ 2,257
v3.25.3
Incentive Compensation - Additional Information (Details) - USD ($)
3 Months Ended 9 Months Ended
Dec. 31, 2025
Feb. 07, 2025
Dec. 31, 2024
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]              
Stock-based compensation expense       $ 2,649,000 $ 4,373,000 $ 14,261,000 $ 15,635,000
Expense relating to acceleration of vesting of equity based awards           $ 4,438,000  
2022 Performance Program [Member]              
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]              
Performance measurement period, term     3 years        
LTIP units, earned   474,463          
Percentage of LTIP units earned   26.70%          
LTIP units, vested   237,225          
2022 Performance Program [Member] | Forecast [Member]              
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]              
LTIP units, vested 237,238            
v3.25.3
Earnings Per Share - Summary of Computation of Earnings Per Share (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Numerator:        
Net loss attributable to common stockholders $ (28,947) $ (9,688) $ (58,758) $ (7,642)
Earnings allocated to unvested participating securities, basic 0 0 0 (14)
Earnings allocated to unvested participating securities, diluted 0 0 0 (14)
Numerator for loss per common share - basic (28,947) (9,688) (58,758) (7,656)
Numerator for loss per common share - diluted $ (28,947) $ (9,688) $ (58,758) $ (7,656)
Denominator:        
Denominator for basic loss per common share - weighted average shares 220,512,867 217,314,706 219,254,194 217,208,809
Effect of dilutive stock-based compensation plans 0 0 0 0
Denominator for diluted loss per common share - weighted average shares 220,512,867 217,314,706 219,254,194 217,208,809
Loss per common share - basic $ (0.13) $ (0.04) $ (0.27) $ (0.04)
Loss per common share - diluted $ (0.13) $ (0.04) $ (0.27) $ (0.04)
v3.25.3
Earnings Per Share - Summary of Computation of Earnings Per Share (Parenthetical) (Details) - shares
shares in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Earnings Per Share [Abstract]        
Effect of dilutive securities excluded from computation of earning per share 18,415 22,105 19,628 22,079
v3.25.3
Related Parties - Additional Information (Details)
1 Months Ended 2 Months Ended 3 Months Ended 9 Months Ended
Aug. 15, 2025
USD ($)
Feb. 28, 2025
USD ($)
Sep. 30, 2025
USD ($)
ft²
Sep. 30, 2025
USD ($)
ft²
Sep. 30, 2024
USD ($)
Sep. 30, 2025
USD ($)
ft²
Sep. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
Related Party Transaction [Line Items]                
Fee and other income       $ 8,272,000 $ 10,664,000 $ 25,282,000 $ 27,548,000  
Accounts and other receivables     $ 26,582,000 26,582,000   26,582,000   $ 18,229,000
Fee income       4,124,000 6,776,000 13,369,000 17,328,000  
Transaction related costs       9,981,000 242,000 10,840,000 843,000  
Accounts payable and accrued expenses     $ 138,689,000 138,689,000   138,689,000   119,881,000
General and administrative       $ 16,340,000 16,672,000 $ 58,112,000 49,938,000  
Area of leased properties | ft²     13,100,000 13,100,000   13,100,000    
Rental revenue       $ 164,687,000 184,235,000 $ 511,741,000 543,636,000  
CNBB-RDF Holdings Otto Family [Member] | Management Agreements [Member]                
Related Party Transaction [Line Items]                
Fee and other income       136,000 195,000 427,000 562,000  
Accounts and other receivables     $ 39,000 39,000   39,000   31,000
Unconsolidated Joint Ventures and Real Estate Funds [Member] | Management Agreements [Member]                
Related Party Transaction [Line Items]                
Accounts and other receivables     $ 1,220,000 1,220,000   1,220,000   1,652,000
Fee income       $ 3,230,000 5,404,000 $ 9,743,000 14,214,000  
Hamburg Trust Consulting GMBH ("HTC") [Member]                
Related Party Transaction [Line Items]                
Mark-up cost percentage     10.00% 10.00%   10.00%    
Transaction related costs $ 0   $ 0 $ 159,000 141,000 $ 378,000 386,000  
Accounts payable and accrued expenses     $ 267,000 $ 267,000   $ 267,000   $ 113,000
Hamburg Trust Consulting GMBH ("HTC") [Member] | Chairman, Chief Executive Officer and President [Member]                
Related Party Transaction [Line Items]                
Percentage of ownership     100.00% 100.00%   100.00%    
Aircraft Services [Member]                
Related Party Transaction [Line Items]                
General and administrative       $ 0 439,000 $ 147,000 1,243,000  
Aircraft Services [Member] | Chairman, Chief Executive Officer and President [Member]                
Related Party Transaction [Line Items]                
Percentage of ownership     50.00% 50.00%   50.00%    
Mannheim Trust [Member] | Board of Director [Member] | 712 Fifth Avenue [Member]                
Related Party Transaction [Line Items]                
Lease rental income       $ 31,000 30,000 $ 92,000 89,000  
Mannheim Trust [Member] | Board of Director [Member] | 712 Fifth Avenue [Member] | Lease expiring in June 2025 [Member]                
Related Party Transaction [Line Items]                
Area of leased properties | ft²     3,127 3,127   3,127    
Equity method paramount ownership percentage     50.00% 50.00%   50.00%    
ParkProperty Capital, LP [Member] | Former Board of Directors [Member]                
Related Party Transaction [Line Items]                
Rental revenue       $ 72,000 $ 71,000 $ 214,000 212,000  
ParkProperty Capital, LP [Member] | Former Board of Directors [Member] | 1325 Avenue of the Americas [Member] | Lease expiring in November 2027 [Member]                
Related Party Transaction [Line Items]                
Area of leased properties | ft²     4,233 4,233   4,233    
Debevoise and Plimpton LLP [Member]                
Related Party Transaction [Line Items]                
Accounts payable and accrued expenses     $ 13,000 $ 13,000   $ 13,000    
General and administrative       635,000   909,000    
Kramer Design Services [Member]                
Related Party Transaction [Line Items]                
Transaction related costs   $ 220,000            
Business development costs incurred       $ 123,000   $ 162,000 $ 42,000  
Kramer Design Services [Member] | Chairman, Chief Executive Officer and President [Member]                
Related Party Transaction [Line Items]                
Percentage of ownership     100.00% 100.00%   100.00%    
v3.25.3
Commitments and Contingencies - Additional Information (Details) - USD ($)
Mar. 29, 2024
Sep. 30, 2025
Dec. 31, 2024
Other Commitments [Line Items]      
Notes and mortgages payable   $ 3,732,050,000 $ 3,692,050,000
60 Wall Street [Member]      
Other Commitments [Line Items]      
Asset   13,314,000  
Liability   $ 13,314,000  
Equity method ownership percentage 5.00% 5.00%  
Debt instrument modified and extended maturity date 2029-05    
60 Wall Street [Member] | Non-recourse [Member]      
Other Commitments [Line Items]      
Notes and mortgages payable $ 575,000,000    
v3.25.3
Segments - Additional Information (Details)
9 Months Ended
Sep. 30, 2025
Segment
Segment Reporting [Abstract]  
Number of reportable segments 2
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration] srt:ChiefExecutiveOfficerMember
v3.25.3
Segments - Schedule of Paramount's Share of Net Operating Income for Each Reportable Segment Information (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Segment Reporting Information [Line Items]        
Property-related revenues $ 168,835 $ 188,123 $ 523,654 $ 553,856
Less property-related operating expenses:        
Real estate related taxes (38,559) (37,955) (115,264) (112,379)
Other operating expenses [1] (40,833) (42,361) (117,062) (113,869)
NOI attributable to noncontrolling interests in consolidated joint ventures (18,686) (23,723) (61,385) (70,532)
NOI from unconsolidated joint ventures 4,743 5,384 14,706 16,611
Paramount's share of NOI [2] 75,500 89,468 244,649 273,687
New York [Member]        
Segment Reporting Information [Line Items]        
Property-related revenues 112,225 116,383 336,082 347,669
Less property-related operating expenses:        
Real estate related taxes (30,086) (29,440) (88,942) (87,191)
Other operating expenses [1] (24,346) (26,172) (72,427) (69,801)
NOI attributable to noncontrolling interests in consolidated joint ventures (3,340) (2,424) (10,048) (7,600)
NOI from unconsolidated joint ventures 3,156 3,407 9,620 10,442
Paramount's share of NOI [2] 57,609 61,754 174,285 193,519
San Francisco [Member]        
Segment Reporting Information [Line Items]        
Property-related revenues 56,040 71,523 185,981 206,337
Less property-related operating expenses:        
Real estate related taxes (8,473) (8,515) (26,322) (25,188)
Other operating expenses [1] (14,610) (14,983) (38,177) (41,203)
NOI attributable to noncontrolling interests in consolidated joint ventures (15,346) (21,299) (51,337) (62,932)
NOI from unconsolidated joint ventures 1,570 2,018 4,960 6,128
Paramount's share of NOI [2] 19,181 28,744 75,105 83,142
Other [Member]        
Segment Reporting Information [Line Items]        
Property-related revenues 570 217 1,591 (150)
Less property-related operating expenses:        
Real estate related taxes 0 0 0 0
Other operating expenses [1] (1,877) (1,206) (6,458) (2,865)
NOI attributable to noncontrolling interests in consolidated joint ventures 0 0 0 0
NOI from unconsolidated joint ventures 17 (41) 126 41
Paramount's share of NOI [2] $ (1,290) $ (1,030) $ (4,741) $ (2,974)
[1] Primarily comprised of cleaning, security, repairs and maintenance, and utilities.
[2] NOI is used to measure the operating performance of our properties. NOI consists of rental revenue (which includes property rentals, tenant reimbursements and lease termination income) and certain other property-related revenue less operating expenses (which includes property-related expenses such as cleaning, security, repairs and maintenance, utilities, property administration and real estate taxes). We present Paramount’s share of NOI which represents our share of NOI of consolidated and unconsolidated joint ventures, based on our percentage ownership in the underlying assets. We use NOI internally as a performance measure and believe it provides useful information to investors regarding our financial condition and results of operations because it reflects only those income and expense items that are incurred at the property level. Other real estate companies may use different methodologies for calculating NOI and, accordingly, our presentation of NOI may not be comparable to other real estate companies.
v3.25.3
Segments - Schedule of Reconciliation of NOI to Net (Loss) Income Attributable to Common Stockholders (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Segment Reporting [Abstract]        
Paramount's share of NOI [1] $ 75,500 $ 89,468 $ 244,649 $ 273,687
NOI attributable to noncontrolling interests in consolidated joint ventures 18,686 23,723 61,385 70,532
Fee income 4,124 6,776 13,369 17,328
Depreciation and amortization (57,766) (60,071) (176,707) (182,920)
General and administrative (16,340) (16,672) (58,112) (49,938)
Transaction related costs (9,981) (242) (10,840) (843)
Income (loss) from unconsolidated joint ventures 661 (981) 2,620 (3,098)
NOI from unconsolidated joint ventures (4,743) (5,384) (14,706) (16,611)
Interest and other income, net 3,112 3,517 10,953 26,830
Interest and debt expense (44,419) (43,805) (129,903) (124,078)
Other, net 53 87 (146) 107
(Loss) income before income taxes (31,113) (3,584) (57,438) 10,996
Income tax benefit (expense) 831 (619) 1,430 (1,328)
Net (loss) income (30,282) (4,203) (56,008) 9,668
Consolidated joint ventures (279) (6,959) (5,095) (18,434)
Consolidated real estate related funds (688) 581 (2,556) 408
Operating Partnership 2,302 893 4,901 716
Net (loss) income attributable to common stockholders $ (28,947) $ (9,688) $ (58,758) $ (7,642)
[1] NOI is used to measure the operating performance of our properties. NOI consists of rental revenue (which includes property rentals, tenant reimbursements and lease termination income) and certain other property-related revenue less operating expenses (which includes property-related expenses such as cleaning, security, repairs and maintenance, utilities, property administration and real estate taxes). We present Paramount’s share of NOI which represents our share of NOI of consolidated and unconsolidated joint ventures, based on our percentage ownership in the underlying assets. We use NOI internally as a performance measure and believe it provides useful information to investors regarding our financial condition and results of operations because it reflects only those income and expense items that are incurred at the property level. Other real estate companies may use different methodologies for calculating NOI and, accordingly, our presentation of NOI may not be comparable to other real estate companies.
v3.25.3
Segments - Schedule of Total Assets for Each Reportable Segments Information (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Segment Reporting Information [Line Items]    
Total assets [1] $ 7,974,495 $ 7,871,503
New York [Member]    
Segment Reporting Information [Line Items]    
Total assets 5,318,143 5,138,087
San Francisco [Member]    
Segment Reporting Information [Line Items]    
Total assets 2,356,144 2,332,583
Other [Member]    
Segment Reporting Information [Line Items]    
Total assets $ 300,208 $ 400,833
[1] Represents the consolidated assets and liabilities of Paramount Group Operating Partnership LP, a Delaware limited partnership (the “Operating Partnership”). The Operating Partnership is a consolidated variable interest entity (“VIE”), of which we are the sole general partner and own approximately 93.2% as of September 30, 2025. As of September 30, 2025, the assets and liabilities of the Operating Partnership include $4,690,998 and $2,410,215 of assets and liabilities, respectively, of certain VIEs that are consolidated by the Operating Partnership. See Note 13, Variable Interest Entities (VIEs).