TPG RE FINANCE TRUST, INC., 10-Q filed on 10/28/2025
Quarterly Report
v3.25.3
Cover - shares
9 Months Ended
Sep. 30, 2025
Oct. 24, 2025
Document Information [Line Items]    
Document Type 10-Q  
Document Quarterly Report true  
Document Period End Date Sep. 30, 2025  
Document Transition Report false  
Entity File Number 001-38156  
Entity Registrant Name TPG RE Finance Trust, Inc.  
Entity Incorporation, State or Country Code MD  
Entity Tax Identification Number 36-4796967  
Entity Address, Address Line One 888 Seventh Avenue  
Entity Address, Address Line Two 35th Floor  
Entity Address, City or Town New York  
Entity Address, State or Province NY  
Entity Address, Postal Zip Code 10106  
City Area Code 212  
Local Phone Number 601-4700  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Accelerated Filer  
Entity Small Business false  
Entity Emerging Growth Company false  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   78,261,346
Entity Central Index Key 0001630472  
Current Fiscal Year End Date --12-31  
Document Fiscal Year Focus 2025  
Document Fiscal Period Focus Q3  
Amendment Flag false  
Common Stock, par value $0.001 per share    
Document Information [Line Items]    
Title of 12(b) Security Common Stock, par value $0.001 per share  
Trading Symbol TRTX  
Security Exchange Name NYSE  
6.25% Series C Cumulative Redeemable Preferred Stock    
Document Information [Line Items]    
Title of 12(b) Security 6.25% Series C Cumulative Redeemable Preferred Stock, par value $0.001 per share  
Trading Symbol TRTX PRC  
Security Exchange Name NYSE  
v3.25.3
Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Assets    
Cash and cash equivalents [1] $ 93,591 $ 190,160
Restricted cash [1] 868 323
Accounts receivable [1] 0 10
Collateralized loan obligation proceeds held at trustee [1] 44,233 0
Accounts receivable from servicer/trustee [1] 73,231 369
Accrued interest and fees receivable [1] 31,407 27,267
Loans held for investment [1] 3,631,216 3,278,588
Allowance for credit losses [1] (64,544) (61,558)
Loans held for investment, net [1] 3,566,672 3,217,030
Real estate owned, net [1] 223,323 256,404
Other assets [1] 31,516 39,866
Total assets [1] 4,064,841 3,731,429
Liabilities    
Accrued interest payable [1] 6,037 6,655
Accrued expenses and other liabilities [1],[2] 16,827 15,077
Secured financing agreements, net [1] 577,234 670,727
Payable to affiliates [1] 5,237 5,111
Deferred revenue [1] 1,802 1,744
Dividends payable [1] 19,123 19,978
Total liabilities [1] 2,982,311 2,617,388
Commitments and contingencies - see Note 14 [1]
Stockholders' equity    
Common stock ($0.001 par value per share; 302,500,000 and 302,500,000 shares authorized, respectively; 78,306,713 and 81,003,693 shares issued and outstanding, respectively) [1] 78 81
Additional paid-in-capital [1] 1,736,184 1,731,174
Accumulated deficit [1] (653,740) (617,222)
Total stockholders' equity [1] 1,082,530 1,114,041
Total liabilities and stockholders' equity [1] 4,064,841 3,731,429
Series A Preferred Stock    
Stockholders' equity    
Preferred stock [1] 0 0
Series C Preferred Stock    
Stockholders' equity    
Preferred stock [1] 8 8
Collateralized loan obligations    
Liabilities    
Collateralized loan obligations, net, Asset-specific financings, net, Mortgage loan payable, net [1] 2,220,332 1,681,660
Asset-specific financing arrangements    
Liabilities    
Collateralized loan obligations, net, Asset-specific financings, net, Mortgage loan payable, net [1] 104,917 185,741
Mortgage loan payable    
Liabilities    
Collateralized loan obligations, net, Asset-specific financings, net, Mortgage loan payable, net [1] $ 30,802 $ 30,695
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
[2] Includes $1.6 million and $2.4 million of reserve for expected losses for unfunded loan commitments as of September 30, 2025 and December 31, 2024, respectively.
v3.25.3
Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Loans pledged as collateral [1] $ 3,566,672 $ 3,217,030
Common stock, par value (in USD per share) $ 0.001 $ 0.001
Common stock, authorized (in shares) 302,500,000 302,500,000
Common stock, issued (in shares) 78,306,713 81,003,693
Common stock, shares outstanding (in shares) 78,306,713 81,003,693
Total assets [1] $ 4,064,841 $ 3,731,429
Total liabilities [1] 2,982,311 2,617,388
Expected loss reserve for unfunded loan commitments 1,588 2,415
Variable Interest Entity, Primary Beneficiary    
Total assets 2,709,033 2,120,953
Total liabilities $ 2,234,735 $ 1,696,469
Series A Preferred Stock    
Preferred stock, par value (in USD per share) $ 0.001 $ 0.001
Preferred stock, authorized (in shares) 100,000,000 100,000,000
Preferred stock, shares issued (in shares) 125 125
Preferred stock, outstanding (in shares) 125 125
Preferred stock, aggregate liquidation preference $ 125 $ 125
Series C Preferred Stock    
Preferred stock, par value (in USD per share) $ 0.001 $ 0.001
Preferred stock, authorized (in shares) 8,050,000 8,050,000
Preferred stock, shares issued (in shares) 8,050,000 8,050,000
Preferred stock, outstanding (in shares) 8,050,000 8,050,000
Preferred stock, aggregate liquidation preference $ 201,250 $ 201,250
Asset pledged as collateral    
Loans pledged as collateral $ 855,395 $ 1,014,852
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Interest income and interest expense        
Interest income $ 77,106 $ 77,855 $ 215,819 $ 238,154
Interest expense (48,818) (48,573) (137,485) (154,542)
Net interest income 28,288 29,282 78,334 83,612
Other revenue        
Other income, net 1,597 3,202 6,272 11,598
Revenue from real estate owned operations 7,956 7,661 26,466 23,164
Total other revenue 9,553 10,863 32,738 34,762
Other expenses        
Professional fees 1,783 1,788 4,175 4,479
General and administrative 998 1,063 3,088 3,235
Stock compensation expense 1,389 1,141 5,405 4,501
Servicing and asset management fees 647 487 1,661 1,466
Management fee 5,237 5,107 15,584 15,138
Expenses from real estate owned operations 8,293 8,600 28,899 25,828
Total other expenses 18,347 18,186 58,812 54,647
Gain on sale of real estate owned, net 0 0 6,970 0
Credit loss benefit (expense), net 2,608 301 (2,594) 482
Income before income taxes 22,102 22,260 56,636 64,209
Income tax expense, net (109) (66) (293) (556)
Net income 21,993 22,194 56,343 63,653
Preferred stock dividends and participating securities' share in earnings (3,544) (3,518) (11,053) (10,896)
Net income attributable to common stockholders $ 18,449 $ 18,676 $ 45,290 $ 52,757
Earnings per common share, basic (in USD per share) $ 0.23 $ 0.23 $ 0.57 $ 0.66
Earnings per common share, diluted (in USD per share) $ 0.23 $ 0.23 $ 0.56 $ 0.66
Weighted average number of common shares outstanding        
Basic (in shares) 78,515,639 80,925,851 79,646,365 79,422,617
Diluted (in shares) 78,813,809 81,365,205 80,182,854 80,310,598
Other comprehensive income        
Net income $ 21,993 $ 22,194 $ 56,343 $ 63,653
Comprehensive net income $ 21,993 $ 22,194 $ 56,343 $ 63,653
v3.25.3
Consolidated Statements of Changes in Equity (Unaudited) - USD ($)
$ in Thousands
Total
Preferred Stock
Series A Preferred Stock
Preferred Stock
Series C Preferred Stock
Common Stock
Additional paid-in-capital
Accumulated deficit
Beginning Balance (in shares) at Dec. 31, 2023   125 8,050,000 77,868,565    
Beginning Balance at Dec. 31, 2023 $ 1,124,785 $ 0 $ 8 $ 77 $ 1,724,967 $ (600,267)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Issuance of common stock (in shares)       3,873    
Issuance of common stock 1     $ 1    
Amortization of stock compensation expense 1,672       1,672  
Net income 16,744         16,744
Dividends on preferred stock (3,148)         (3,148)
Dividends on common stock (19,162)         (19,162)
Ending Balance (in shares) at Mar. 31, 2024   125 8,050,000 77,872,438    
Ending Balance at Mar. 31, 2024 1,120,892 $ 0 $ 8 $ 78 1,726,639 (605,833)
Beginning Balance (in shares) at Dec. 31, 2023   125 8,050,000 77,868,565    
Beginning Balance at Dec. 31, 2023 1,124,785 $ 0 $ 8 $ 77 1,724,967 (600,267)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Net income 63,653          
Dividends on preferred stock (9,400)          
Dividends on common stock (58,700)          
Ending Balance (in shares) at Sep. 30, 2024   125 8,050,000 80,927,733    
Ending Balance at Sep. 30, 2024 1,124,599 $ 0 $ 8 $ 81 1,729,288 (604,778)
Beginning Balance (in shares) at Mar. 31, 2024   125 8,050,000 77,872,438    
Beginning Balance at Mar. 31, 2024 1,120,892 $ 0 $ 8 $ 78 1,726,639 (605,833)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Issuance of common stock (in shares)       3,056,087    
Issuance of common stock (177)     $ 3 (180)  
Amortization of stock compensation expense 1,688       1,688  
Net income 24,715         24,715
Dividends on preferred stock (3,148)         (3,148)
Dividends on common stock (19,798)         (19,798)
Ending Balance (in shares) at Jun. 30, 2024   125 8,050,000 80,928,525    
Ending Balance at Jun. 30, 2024 1,124,172 $ 0 $ 8 $ 81 1,728,147 (604,064)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Issuance of common stock (in shares)       3,811    
Retirement of common stock (in shares)       (4,603)    
Retired common stock (37)         (37)
Amortization of stock compensation expense 1,141       1,141  
Net income 22,194         22,194
Dividends on preferred stock (3,148)         (3,148)
Dividends on common stock (19,723)         (19,723)
Ending Balance (in shares) at Sep. 30, 2024   125 8,050,000 80,927,733    
Ending Balance at Sep. 30, 2024 1,124,599 $ 0 $ 8 $ 81 1,729,288 (604,778)
Beginning Balance (in shares) at Dec. 31, 2024   125 8,050,000 81,003,693    
Beginning Balance at Dec. 31, 2024 1,114,041 [1] $ 0 $ 8 $ 81 1,731,174 (617,222)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Issuance of common stock (in shares)       3,172    
Retirement of common stock (in shares)       (379,868)    
Retired common stock (3,185)       (8) (3,177)
Amortization of stock compensation expense 2,019       2,019  
Net income 13,719         13,719
Dividends on preferred stock (3,148)         (3,148)
Dividends on common stock (19,915)         (19,915)
Ending Balance (in shares) at Mar. 31, 2025   125 8,050,000 80,626,997    
Ending Balance at Mar. 31, 2025 1,103,531 $ 0 $ 8 $ 81 1,733,185 (629,743)
Beginning Balance (in shares) at Dec. 31, 2024   125 8,050,000 81,003,693    
Beginning Balance at Dec. 31, 2024 1,114,041 [1] $ 0 $ 8 $ 81 1,731,174 (617,222)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Net income 56,343          
Dividends on preferred stock (9,400)          
Dividends on common stock (58,500)          
Ending Balance (in shares) at Sep. 30, 2025   125 8,050,000 78,306,713    
Ending Balance at Sep. 30, 2025 1,082,530 [1] $ 0 $ 8 $ 78 1,736,184 (653,740)
Beginning Balance (in shares) at Mar. 31, 2025   125 8,050,000 80,626,997    
Beginning Balance at Mar. 31, 2025 1,103,531 $ 0 $ 8 $ 81 1,733,185 (629,743)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Issuance of common stock (in shares)       451,926    
Issuance of common stock (190)       (190)  
Retirement of common stock (in shares)       (1,658,317)    
Retired common stock (12,500)     $ (2) (31) (12,467)
Amortization of stock compensation expense 1,997       1,997  
Net income 20,631         20,631
Dividends on preferred stock (3,148)         (3,148)
Dividends on common stock (19,484)         (19,484)
Ending Balance (in shares) at Jun. 30, 2025   125 8,050,000 79,420,606    
Ending Balance at Jun. 30, 2025 1,090,837 $ 0 $ 8 $ 79 1,734,961 (644,211)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Issuance of common stock (in shares)       3,131    
Issuance of common stock (145)       (145)  
Retirement of common stock (in shares)       (1,117,024)    
Retired common stock (9,277)     $ (1) (21) (9,255)
Amortization of stock compensation expense 1,389       1,389  
Net income 21,993         21,993
Dividends on preferred stock (3,148)         (3,148)
Dividends on common stock (19,119)         (19,119)
Ending Balance (in shares) at Sep. 30, 2025   125 8,050,000 78,306,713    
Ending Balance at Sep. 30, 2025 $ 1,082,530 [1] $ 0 $ 8 $ 78 $ 1,736,184 $ (653,740)
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Consolidated Statements of Changes in Equity (Unaudited) (Parenthetical) - $ / shares
3 Months Ended
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Statement of Stockholders' Equity [Abstract]            
Dividend declared (in USD per share) $ 0.24 $ 0.24 $ 0.24 $ 0.24 $ 0.24 $ 0.24
v3.25.3
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Cash flows from operating activities:    
Net income $ 56,343 $ 63,653
Adjustment to reconcile net income to net cash flows from operating activities:    
Amortization and accretion of premiums, discounts and loan origination fees, net (3,246) (5,156)
Amortization of deferred financing costs and debt issuance discount 4,605 6,445
Depreciation and amortization 10,127 11,856
Amortization of above and below-market leases (26) (240)
Accrued PIK interest (505) (196)
Collection of accrued PIK interest 0 1,172
Gain on sale of real estate owned, net (6,970) 0
Stock compensation expense 5,405 4,501
Increase (decrease) of allowance for credit losses, net (see Note 3) 2,594 (482)
Cash flows due to changes in operating assets and liabilities:    
Accounts receivable (852) 52
Accrued interest and fees receivable (4,573) 1,336
Accrued expenses and other liabilities 2,015 (1,348)
Accrued interest payable (618) (3,583)
Payable to affiliates 126 194
Deferred revenue 58 (101)
Other assets 1,221 8,531
Net cash provided by operating activities 65,704 86,634
Cash flows from investing activities:    
Origination and acquisition of loans held for investment (928,227) (271,876)
Advances on loans held for investment (30,191) (36,204)
Principal repayments of loans held for investment 493,308 776,973
Capital expenditures related to real estate owned (2,592) (3,412)
Sale of real estate owned 39,443 0
Sales of loans held for investment 0 92,798
Net cash (used in) provided by investing activities (428,259) 558,279
Cash flows from financing activities:    
Payments on collateralized loan obligations (415,306) (192,168)
Proceeds from collateralized loan obligations 960,094 0
Proceeds from asset-specific financing arrangements 76,125 71,700
Payment of deferred financing costs (12,379) (1,678)
Payment of costs from warrant exercise and issuance of common stock 0 (177)
Payments to retire common stock (24,962) (37)
Payments of costs from issuance of common stock (54) 0
Net cash provided by (used in) financing activities 266,531 (625,132)
Net change in cash, cash equivalents, and restricted cash (96,024) 19,781
Cash, cash equivalents and restricted cash at beginning of period 190,483 207,018
Cash, cash equivalents and restricted cash at end of period 94,459 226,799
Supplemental disclosure of cash flow information:    
Interest paid 133,499 151,682
Taxes paid 271 160
Supplemental disclosure of non-cash investing and financing activities:    
Collateralized loan obligation proceeds held at trustee 44,233 0
Dividends declared, not paid 19,123 [1] 19,727
Principal repayments of loans held for investment held by servicer/trustee, net 72,000 0
Accrued deferred financing costs 505 0
Accrued capital expenditures related to real estate owned 631 960
Accrued costs from issuance of common stock 281 0
Common Stock, Undefined Class    
Cash flows from financing activities:    
Dividends paid (59,377) (58,122)
Preferred Stock, Undefined Class    
Cash flows from financing activities:    
Dividends paid (9,440) (9,440)
Secured credit agreements    
Cash flows from financing activities:    
Payments on secured financing agreements/Payments on asset-specific financing arrangements (901,191) (446,707)
Proceeds from secured financing agreements 810,411 153,023
Asset-specific financing arrangements    
Cash flows from financing activities:    
Payments on secured financing agreements/Payments on asset-specific financing arrangements $ (157,390) $ (141,526)
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Business and Organization
9 Months Ended
Sep. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Business and Organization Business and Organization
TPG RE Finance Trust, Inc. (together with its consolidated subsidiaries, “we,” “us,” “our” or the “Company”) is organized as a holding company and conducts its operations primarily through TPG RE Finance Trust Holdco, LLC (“Holdco”), a Delaware limited liability company that is wholly owned by the Company, and Holdco’s direct and indirect subsidiaries. The Company conducts its operations as a real estate investment trust (“REIT”) for U.S. federal income tax purposes. The Company is generally not subject to U.S. federal income taxes on its REIT taxable income to the extent that it annually distributes all of its REIT taxable income to stockholders and maintains its qualification as a REIT. The Company also operates its business in a manner that permits it to maintain an exclusion from registration under the Investment Company Act of 1940, as amended.
The Company’s principal business activity is to directly originate and acquire a diversified portfolio of commercial real estate-related credit investments, consisting primarily of first mortgage loans and senior participation interests in first mortgage loans secured by institutional-quality properties in primary and select secondary markets in the United States.
v3.25.3
Summary of Significant Accounting Policies
9 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies Summary of Significant Accounting Policies
Basis of Presentation
The interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). The interim consolidated financial statements include the Company's accounts, consolidated variable interest entities for which the Company is the primary beneficiary, and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. The Company believes it has made all necessary adjustments, consisting of only normal recurring items, so that the consolidated financial statements are presented fairly and that estimates made in preparing the consolidated financial statements are reasonable and prudent. The operating results presented for interim periods are not necessarily indicative of the results that may be expected for any other interim period or for the entire year. These interim consolidated financial statements should be read in conjunction with the Company’s Form 10-K filed with the SEC on February 18, 2025.
Use of Estimates
The preparation of the consolidated financial statements in conformity with GAAP requires estimates of assets, liabilities, revenues, expenses and disclosure of contingent assets and liabilities at the date of the consolidated financial statements. Actual results could differ from management’s estimates, and such differences could be material. Significant estimates made in the consolidated financial statements include, but are not limited to, the adequacy of our allowance for credit losses and the valuation inputs related thereto. Actual amounts and values as of the balance sheet dates may be materially different from the amounts and values reported due to the inherent uncertainty in the estimation process and the limited availability of observable pricing inputs due to the nature of transitional mortgage loans. Also, future amounts and values could differ materially from those estimates due to changes in values and circumstances after the balance sheet date and the limited availability of observable prices.
Segments
The Company operates its business in a single operating and reportable segment, which is consistent with how the Company’s Chief Executive Officer, who is its chief operating decision maker (“CODM”), assesses financial performance and allocates resources. The CODM uses consolidated Net income (loss) as one of the primary measures to assess financial performance and allocate resources. All expense categories on the Company’s consolidated statements of income (loss) are significant, and there are no other significant expenses that would require disclosure. There is no difference between segment assets and total consolidated assets.
Principles of Consolidation
Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810—Consolidation (“ASC 810”) provides guidance on the identification of a variable interest entity (“VIE”), for which control is achieved through means other than voting rights, and the determination of which business enterprise, if any, should consolidate the VIE. An entity is considered a VIE if any of the following applies: (1) the equity investors (if any) lack one or more of the essential characteristics of a controlling financial interest; (2) the equity investment at risk is insufficient to finance that entity’s activities without additional subordinated financial support; or (3) the equity investors have voting rights that are not proportionate to their economic interests and the activities of the entity involve or are conducted on behalf of an investor with a disproportionately small voting interest. The Company consolidates VIEs in which the Company is considered to be the primary beneficiary. The primary beneficiary is defined as the entity having both of the following characteristics: (1) the power to direct the activities that, when taken together, most significantly impact the VIE’s performance; and (2) the obligation to absorb losses and right to receive the returns from the VIE that would be significant to the VIE.
At each reporting date, the Company reconsiders its primary beneficiary conclusions for all its VIEs to determine if its obligation to absorb losses of, or its rights to receive benefits from, the VIE could potentially be more than insignificant, and will consolidate or not consolidate in accordance with GAAP. See Note 5 for details.
Revenue Recognition
Interest income on loans is accrued using the interest method based on the contractual terms of the loan. The objective of the interest method is to arrive at periodic interest income, including recognition of fees and costs, at a constant effective yield. Premiums, discounts, and origination fees are amortized or accreted into interest income over the lives of the loans using the interest method, or on a straight-line basis when it approximates the interest method. Extension and modification fees are accreted into interest income on a straight-line basis, when it approximates the interest method, over the related extension or modification period. Exit fees are accreted into interest income on a straight-line basis, when it approximates the interest method, over the lives of the loans to which they relate unless they can be waived by the Company or a co-lender in connection with a loan refinancing, or if timely collection of principal and interest is doubtful. Prepayment penalties from borrowers are recognized as interest income when received. Certain of the Company’s loan investments have in the past, and may in the future, provide for additional interest based on the borrower’s operating cash flow or appreciation in the value of the underlying collateral. Such amounts are considered contingent interest and are reflected as interest income only upon certainty of collection. Certain of the Company’s loan investments have in the past, and may in the future, provide for the accrual of interest (in part, or in whole) instead of its current payment in cash, with the accrued interest (“PIK interest”) added to the unpaid principal balance of the loan. Such PIK interest is recognized currently as interest income unless the Company concludes eventual collection is unlikely, in which case the PIK interest is written off.
All interest accrued but not received for loans placed on non-accrual status is subtracted from interest income at the time the loan is placed on non-accrual status. Based on the Company’s judgment as to the collectability of principal, a loan on non-accrual status is either accounted for on a cash basis, where interest income is recognized only upon receipt of cash for interest payments, or on a cost-recovery basis, where all cash receipts reduce the loan’s carrying value, and interest income is only recorded when such carrying value has been fully recovered.
Loans Held for Investment
Loans that the Company has the intent and ability to hold for the foreseeable future, or until maturity or repayment, are reported at their outstanding principal balances net of cumulative write-offs, interest applied to principal (for loans accounted for using the cost-recovery method), unamortized premiums, discounts, loan origination fees and costs. Loan origination fees and direct loan origination costs are deferred and recognized in interest income over the estimated life of the loans using the interest method, or on a straight-line basis when it approximates the interest method, adjusted for actual prepayments. Interest accrued but not yet collected is separately reported as accrued interest and fees receivable on the Company’s consolidated balance sheets.
Non-Accrual Loans
Loans are placed on non-accrual status when the full and timely collection of principal or interest is doubtful, generally when: management determines that the borrower is incapable of, or has ceased efforts toward, curing the cause of a default; the loan becomes 90 days or more past due for principal or interest; or the loan experiences a maturity default. The Company considers an account past due when an obligor fails to pay substantially all (defined as 90%) of the scheduled contractual payments by the due date. In each case, the period of delinquency is based on the number of days payments are contractually past due. A loan may be returned to accrual status if all delinquent principal and interest payments are brought current, and collectability of the remaining principal and interest payments in accordance with the loan agreement is reasonably assured. Loans that, in the judgment of the Manager, are adequately secured and in the process of collection are maintained on accrual status, even if they are 90 days or more past due.
Loans Held for Sale
The Company may change its intent, or its assessment of its ability, to hold for the foreseeable future loans held for investment based on changes in the real estate market, capital markets, or when a shift occurs in the Company's approach to loan portfolio construction. Once a determination is made to sell a loan, or the Company determines it no longer has the intent and ability to hold a loan held for investment for the foreseeable future, the loan is transferred to loans held for sale. In accordance with GAAP, loans classified as held for sale are recorded at the lower of cost or fair value, net of estimated selling costs, and the loan is excluded from the determination of the Current Expected Credit Loss (“CECL”) reserve.
Credit Losses
Allowance for Credit Losses for Loans Held for Investment
The Company accounts for its allowance for credit losses on loans held for investment using the CECL model of ASC Topic 326, Financial Instruments-Credit Losses (“ASC 326”). Periodic changes to the CECL reserve are recognized through net income on the Company’s consolidated statements of income and comprehensive income. The allowance for credit losses measured under the CECL accounting framework represents an estimate of current expected losses for the Company’s existing portfolio of loans held for investment, and is presented as a valuation reserve on the Company’s consolidated balance sheets. Expected credit losses related to non-cancelable unfunded loan commitments are accounted for as separate liabilities included in accrued expenses and other liabilities on the consolidated balance sheets. The allowance for credit losses for loans held for investment, as reported in the Company’s consolidated balance sheets, is adjusted by a credit loss (expense) benefit, which is reported in earnings in the consolidated statements of income and comprehensive income and reduced by the write-off of loan amounts, net of recoveries and additions related to purchased credit-deteriorated (“PCD”) assets, if relevant. The Company has elected to not measure an allowance for credit losses on accrued interest receivables related to its loans held for investment because it writes off uncollectible accrued interest receivable in a timely manner pursuant to its non-accrual policy, described above.
The Company considers key credit quality indicators in underwriting loans and estimating credit losses, including but not limited to: the capitalization of borrowers and sponsors; the expertise of the borrowers and sponsors in a particular real estate property type and geographic market; collateral type; geographic region; use and occupancy of the property; property market value; loan-to-value (“LTV”) ratio; loan amount and lien position; debt service coverage ratio; the Company’s risk rating for the same and similar loans; and prior experience with the borrower and sponsor. This information is used to assess the financial and operating capability, experience and profitability of the sponsor/borrower. Ultimate repayment of the Company’s loans is also sensitive to interest rate changes, general economic conditions, liquidity, LTV ratio, existence of a liquid investment sales market for commercial properties, and availability of replacement short-term or long-term financing. The loans in the Company’s commercial mortgage loan portfolio are secured by collateral of the following property types: office; life science; multifamily; hotel; industrial; mixed-use; and self storage.
The Company’s loans are typically collateralized by real estate, or in the case of mezzanine loans, by a partnership interest or similar equity interest in the entity that owns the real estate securing the Company's first mortgage loan. The Company regularly evaluates on a loan-by-loan basis, typically no less frequently than quarterly, the extent and impact of any credit deterioration associated with the performance and/or value of the underlying collateral property, and the financial and operating capability of the borrower/sponsor. The Company also evaluates the financial strength of loan guarantors, if any, and the borrower’s competency in managing and operating the property or properties. In addition, the Company considers the overall economic environment, real estate property type, and geographic sub-market in which the borrower operates. Such analyses are completed and reviewed by asset management personnel and evaluated by senior management, who utilize various data sources, including, to the extent available (i) periodic financial data such as property occupancy, tenant profile, rental rates, operating expenses, the borrower’s exit plan, and capitalization and discount rates, (ii) site inspections, (iii) sales and financing comparables, (iv) current availability of, and credit spreads for, refinancing and (v) other market data.
Quarterly, the Company evaluates the risk of all loans and assigns a risk rating based on a variety of factors, whereby no single factor on its own, whether quantitative or qualitative, is given more weight than others. The factors that the Company considers in connection with this evaluation are grouped as follows: (i) loan and credit structure, including the as-is LTV; (ii) quality and stability of real estate value and operating cash flow, including debt yield, property type, dynamics of the geography, local market, physical condition, stability of cash flow, leasing velocity and quality and diversity of tenancy; (iii) performance against underwritten business plan; (iv) the frequency and materiality of loan modifications or waivers occasioned by unfavorable variances between the underwritten business plan and actual performance; (v) changes in the capital markets that may impact the repayment of the loan via a refinancing or sale of the loan collateral; and (vi) quality, experience and financial condition of sponsor, borrower and guarantor(s). Based on a 5-point scale, the Company’s loans are rated “1” through “5,” from least risk to greatest risk, respectively:
1 -Very Low Risk
2 -Low Risk
3 -Medium Risk
4 -High Risk/Potential for Loss—A loan that has a high risk of realizing a principal loss; and
5 -Default/Loss Likely—A loan that has a very high risk of realizing a principal loss or has otherwise incurred a principal loss.
The Company generally assigns a risk rating of “3” to all loan investments upon origination or acquisition, except when specific circumstances warrant an exception.
The Company’s CECL reserve also reflects estimates of the current and future economic conditions that impact the performance of the commercial real estate assets securing the Company’s loans. These estimates include unemployment rates, inflation rates, interest rates, price indices for commercial property, current and expected future availability of liquidity in the commercial property debt and equity capital markets, and other macroeconomic factors that may influence the likelihood and magnitude of potential credit losses for the Company’s loans during their anticipated term. The Company licenses certain macroeconomic financial forecasts to inform its view of the potential future impact that broader economic conditions may have on its loan portfolio’s performance. Selection of the economic forecast or forecasts used, in conjunction with loan level inputs, to determine the CECL reserve requires significant judgment about future events that, while based on the information available to the Company as of the balance sheet date, are ultimately unknowable with certainty. The actual economic conditions impacting the Company’s portfolio could vary significantly from the estimates the Company made for the periods presented.
The key inputs to the Company's estimation of its allowance for credit losses as of September 30, 2025 were impacted by current capital markets conditions, declines in property values, sustained higher interest rates, the potential impact of tariffs, uncertain inflationary trends, a continued risk of recession, structural shifts and regulatory changes in the banking sector, and political and geopolitical conflicts. Inherent uncertainty in the estimation process and the limited availability of observable pricing inputs due to the nature of transitional mortgage loans also constrain the Company's ability to estimate key inputs utilized to calculate its allowance for credit losses. Key inputs to the estimate include, but are not limited to: LTV; debt service coverage ratio; current and future operating cash flow and performance of collateral properties; the financial strength and liquidity of borrowers and sponsors; capitalization rates and discount rates used to value commercial real estate properties; and market liquidity based on market indices or observable transactions involving the sale or financing of commercial properties. Estimates made by the Company are subject to change. Actual results could differ from management’s estimates, and such differences could be material.
Credit Loss Measurement
The amount of allowance for credit losses is influenced by the size of the Company’s loan portfolio, loan quality and duration, collateral operating performance, risk rating, delinquency status, historic loss experience and other characteristics influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. The Company employs two methods to estimate credit losses in its loan portfolio: (1) a model-based approach; and (2) an individually assessed approach for loans considered to be "collateral-dependent" since the repayment of the loan is expected to be provided substantially through the operation or sale of the underlying collateral, and the borrower is experiencing financial difficulty or foreclosure is probable.
Once the expected credit loss amount is determined, an allowance for credit losses is established. A loan will be written off through the allowance for credit losses when it is deemed non-recoverable or upon a realization event. This is generally at the time the loan is settled (including conversion to real estate owned), transferred or exchanged. Non-recoverability may also be concluded by the Company if, in its determination, it is nearly certain that all amounts due will not be collected. This loss is equal to the difference between the cash received, or expected to be received, and the carrying value of the asset. Factors considered by the Company in determining whether the expected credit loss is not recoverable include whether the Company determines that the loan is uncollectible, which means repayment is deemed to be delayed beyond a reasonable time, a loss becomes evident due to a borrower’s lack of assets and liquidity, or a borrower’s sponsor is unwilling or unable to support the loan.
Allowance for Credit Losses for Loans Held for Investment – Model-Based Approach
The Company uses a model-based approach to measure the expected lifetime allowance for credit losses related to loans which are not individually assessed. The model-based approach considers the underlying loan level cash flows and relevant historical market loan loss data. The Company licenses from Trepp, LLC historical loss information, incorporating loan performance data for over 125,000 commercial real estate loans dating back to 1998, and an analytical model to compute statistical credit loss factors (i.e., probability-of-default, loss severity, and loss-given-default). These credit loss factors are utilized by the Company together with loan specific inputs such as property-level operating performance information, delinquency status, indicators of credit quality, and other credit trends and risk characteristics. Additionally, the Company considers relevant loan and borrower specific qualitative factors and incorporates its expectations about the impact of current macroeconomic and local market conditions and reasonable and supportable operating forecasts on expected future credit losses in deriving its estimate. For the period beyond which the Company is able to make reasonable and supportable forecasts, the Company reverts to unadjusted historical loan loss information.

The Company uses other acceptable alternative approaches depending on, among other factors, the type of loan, underlying collateral and availability of relevant historical market loan loss data.
Allowance for Credit Losses for Loans Held for Investment – Individually Assessed Approach
In instances where the Company concludes a loan repayment is entirely dependent on the operation or sale of the underlying collateral and the borrower is experiencing financial difficulty or foreclosure is probable, the Company individually assesses the allowance for credit loss for the underlying loan. The amount of expected credit loss is determined using broadly accepted and standard real estate valuation techniques (most commonly, a discounted cash flow model and real estate sales comparables). In instances where the Company determines foreclosure of the underlying collateral is probable, the expected credit loss is measured as the difference between the amortized cost basis of the loan and the fair value of the underlying collateral as of the measurement date. The fair value of the underlying collateral is adjusted for the estimated costs to sell if repayment or satisfaction of a loan is dependent on the sale (rather than the operation) of the underlying collateral in instances where foreclosure is not probable.
Determining the appropriateness of the allowance is complex and requires judgment by management about the effect of matters that are inherently uncertain. Evaluations of the loan portfolio in future periods, given the prevailing forecasts and credit loss factors, may result in significant changes to the Company's allowance for credit losses and credit loss expense.
Unfunded Loan Commitments
The Company’s first mortgage loans often contain provisions for future funding of a pre-determined portion of capital and other costs incurred by the borrower in executing its business plan. These deferred fundings are conditioned upon the borrower’s execution of its business plan with respect to the underlying collateral property securing the loan. These deferred fundings are typically for base building work, tenant improvement costs and leasing commissions, interest reserves, and occasionally to fund forecasted operating deficits during lease-up. These deferred funding commitments may be for specific periods, often require satisfaction by the borrower of conditions precedent, and may contain termination clauses at the option of the borrower or, more rarely, at the Company’s option. The total amount of unfunded commitments does not necessarily represent actual amounts that may be funded in cash in the future, since commitments may expire without being drawn, may be cancelled if certain conditions are not satisfied by the borrower, or borrowers may elect not to borrow some or all of the unused commitment. The Company does not recognize these unfunded loan commitments in its consolidated financial statements.
The Company applies its expected credit loss estimates to all future funding commitments that cannot be contractually terminated at the Company’s option. The Company maintains a separate allowance for expected credit losses from unfunded loan commitments, which is included in accrued expenses and other liabilities on the consolidated balance sheets. The Company estimates the amount of expected losses by calculating a commitment usage factor over the contractual period for exposures that are not unconditionally cancellable by the Company and applies the loss factors used in the allowance for credit loss methodology described above to the results of the usage calculation to estimate the liability for credit losses related to unfunded commitments for each loan.
Exit Fees Receivable
The Company's first mortgage loans may require the borrower to pay an exit fee upon repayment or maturity. For each loan that has an exit fee outstanding, the Company calculates an allowance for credit losses as of the reporting date. Such amounts are recorded within Accrued interest and fees receivable on the Company's consolidated balance sheet and Credit loss expense, net on the Company's consolidated statements of income and comprehensive income.
Real Estate Owned
Real estate acquired through a foreclosure or by deed-in-lieu of foreclosure is classified as real estate owned (“REO”) and held for investment on the Company’s consolidated balance sheet until a pending sales transaction meets the criteria of ASC 360-10-45-9 after which the real estate is considered to be held for sale, or is sold. The Company's basis in REO is equal to the fair value of the collateral's net assets upon foreclosure. The estimated fair value of REO is determined using generally accepted valuation techniques, including a discounted cash flow model and inputs that include the highest and best use for each asset, estimated future values based on extensive discussions with local brokers, investors and other market participants, the estimated holding period for the asset, and capitalization and discount rates that reflect estimated investor return requirements for the risks associated with the expected use of each asset. If the estimated fair value of REO is lower than the carrying value of the related loan upon its conversion to REO, the difference, along with any previously recorded specific CECL reserve, is recorded through credit loss (expense) benefit in the consolidated statements of income and comprehensive income.
Upon the acquisition of a property, the Company assesses the fair value of the acquired tangible and intangible assets (including land, buildings, tenant improvements, above and below-market leases, acquired in-place leases, other identified intangible assets and assumed liabilities) and allocates the purchase price to the acquired assets and assumed liabilities, which are on a relative fair value basis. The Company assesses and considers fair value based on estimated cash flow projections that utilize appropriate discount and/or capitalization rates, as well as other available market information. Estimates of future cash flows are based on a number of factors including historical operating results, known and anticipated trends, and market and economic conditions.
In determining the fair value of the tangible assets of an acquired property, the Company considers the value of the property as if it were vacant. Revenue from real estate owned is primarily comprised of rental income, including base rent and reimbursements of
property operating expenses. For leases that have fixed and measurable base rent escalations, the Company recognizes base rent on a straight-line basis over the non-cancelable lease terms. The difference between such rental income earned and the cash rent amount is recorded as straight-line rent receivable and included within Other assets on the consolidated balance sheets.
The Company records the amortization of above and below-market leases as an adjustment to Revenue from real estate owned operations on the consolidated statements of income and comprehensive income.
As of September 30, 2025, REO depreciable assets are depreciated using the straight-line method over estimated useful lives as follows:
DescriptionDepreciable Life
Building
Up to 48 years
Building improvements
Up to 12 years
Lease intangiblesOver lease term
Renovations and/or replacements that improve or extend the life of the REO are capitalized and depreciated over their estimated useful lives. The cost of ordinary repairs and maintenance are expensed as incurred. The Company capitalizes costs directly related to the pre-development, development or improvement of its REO, referred to as capital projects. Costs associated with the Company's capital projects are capitalized as incurred. Costs considered for capitalization include, but are not limited to, construction costs, interest, real estate taxes, insurance and utilities, if appropriate. The Company capitalizes indirect costs such as personnel, office, and administrative expenses that are directly related to development projects based on an estimate of the time spent on the construction and development activities. These costs are capitalized only during the period in which activities necessary to ready an asset for its intended use are in progress and such costs are incremental and identifiable to a specific activity to prepare the asset for its intended use. The Company determines when the capitalization period begins and ends through communication with project and other managers responsible for the tracking and oversight of individual projects. In the event that the activities to ready the asset for its intended use are suspended, the capitalization period will cease until such activities are resumed.
REO is initially measured at fair value and is thereafter subject to an ongoing impairment analysis. Subsequent to an REO acquisition, events or circumstances may occur that result in a material and sustained change in the cash flows generated, or expected to be generated, from the property. REO is evaluated for recoverability when impairment indicators are identified. REO is considered for impairment when the sum of estimated future undiscounted cash flows to be generated by the REO over the estimated remaining holding period is less than the carrying value of the REO. An impairment loss is recorded when the carrying value of the REO exceeds its fair value. Any impairment loss and gains on sale are included in the consolidated statements of income and comprehensive income. Revenue and expenses from REO operations are included in the consolidated statements of income and comprehensive income within Revenue from real estate owned operations and Expenses from real estate owned operations, as applicable.
Investment Portfolio Financing Arrangements
The Company finances its portfolio of loans, or participation interests therein, and REO using secured financing agreements, including secured credit agreements, secured revolving credit facilities, asset-specific financing arrangements, mortgage loans payable, and collateralized loan obligations. The related borrowings are recorded as separate liabilities on the Company’s consolidated balance sheets. Interest income earned on the investments and interest expense incurred on the related borrowings are reported separately on the Company’s consolidated statements of income and comprehensive income.
In certain instances, the Company creates structural leverage through the co-origination or non-recourse syndication of a senior loan interest to a third-party. For all such syndications the Company has completed through September 30, 2025, the Company transferred to a third-party lender, on a non-recourse basis, 100% of the senior mortgage loan that the Company originated, and retained as a loan investment a separate mezzanine loan investment secured by a pledge of the equity in the mortgage borrower. With respect to the senior mortgage loans transferred, the Company retains: no control over the mortgage loan; no economic interest in the mortgage loan; and no recourse to the purchaser or the borrower. Consequently, based on these circumstances and because the Company does not have any continuing involvement with the transferred senior mortgage loan, these syndications are accounted for as sales under GAAP and are removed from the Company’s consolidated financial statements at the time of transfer. The Company’s consolidated balance sheets only include the separate mezzanine loan remaining after the transfer.
For more information regarding the Company’s investment portfolio financing arrangements, see Note 6.
Fair Value Measurements
The Company follows ASC 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”), for its holdings of financial instruments. ASC 820-10 defines fair value, establishes a framework for measuring fair value in accordance with GAAP and expands disclosure of fair value measurements. ASC 820-10 determines fair value to be the price that would be received for a financial instrument in a current sale, which assumes an orderly transaction between market participants on the measurement date. The Company determines the estimated fair value of financial assets and liabilities using the three-tier fair value hierarchy established by GAAP, which prioritizes the inputs used in measuring fair value. GAAP establishes market-based or observable inputs as the preferred source of values followed by valuation models using management assumptions in the absence of market inputs. The financial instruments recorded at fair value on a recurring basis in the Company’s consolidated financial statements are cash, cash equivalents, and restricted cash. The three levels of inputs that may be used to measure fair value are as follows:
Level I—Valuations based on quoted prices in active markets for identical assets or liabilities that the Company has the ability to access.
Level II—Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly.
Level III—Valuations based on inputs that are unobservable and significant to the overall fair value measurement.
For certain financial instruments, the inputs used by management to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the determination of which category within the fair value hierarchy is appropriate for such financial instrument is based on the lowest level of input that is significant to the fair value measurement.
The assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the financial instrument. The Company may use valuation techniques consistent with the market and income approaches to measure the fair value of its assets and liabilities. The market approach uses third-party valuations and information obtained from market transactions involving identical or similar assets or liabilities. The income approach uses projections of the future economic benefits of an instrument to determine its fair value, such as in the discounted cash flow methodology. The inputs or methodology used for valuing financial instruments are not necessarily an indication of the risk associated with investing in these financial instruments. Transfers between levels of the fair value hierarchy are assumed to occur at the end of the reporting period.
The following methods and assumptions are used by the Manager to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value:
Cash and cash equivalents: the carrying amount of cash and cash equivalents approximates fair value.
Loans held for investment, net: using a discounted cash flow methodology employing a discount rate for loans of comparable credit quality, structure, and LTV based upon appraisal information and current estimates of the value of collateral property performed by the Manager, and credit spreads for loans of comparable risk (as determined by the Manager based on the factors previously described) as corroborated by inquiry of other market participants.
Loans held for sale: estimated fair market value based on sale comparables as corroborated by inquiry of other market participants or independent market data providers.
Secured revolving credit facilities, asset-specific financings, and mortgage loan payable: based on the rate at which a similar secured revolving credit facility, asset-specific financing, or mortgage loan payable would currently be priced, as corroborated by inquiry of other market participants.
Commercial Real Estate Collateralized Loan Obligations, net: indications of value from dealers active in trading similar or substantially similar securities, observable quotes from market data services, reported prices and spreads for recent new issues, and Manager estimates of the credit spread at which similar bonds would be issued, or traded, in the new issue and secondary markets.
Other assets and liabilities subject to fair value measurement, including receivables, payables and accrued liabilities have carrying values that approximate fair value due to their short-term nature.
As discussed above, market-based or observable inputs are generally the preferred source of values for purposes of measuring the fair value of the Company’s assets under GAAP. The commercial property investment sales and commercial mortgage loan markets have experienced uneven liquidity due to global macroeconomic conditions, including heightened inflation, slower growth or recession, changes to fiscal and monetary policy, sustained higher interest rates, the potential impact of tariffs, currency fluctuations, labor shortages, structural shifts and regulatory changes in the banking sector, and political and geopolitical conflicts, which has made it more difficult to rely on market-based inputs in connection with the valuation of the Company’s assets under GAAP. Key valuation inputs include, but are not limited to, future operating cash flow and performance of collateral properties, the financial strength and liquidity of borrowers and sponsors, credit spreads for secured real estate borrowings, capitalization rates and discount rates used to value commercial real estate properties, and observable transactions involving the sale or financing of commercial properties.
Income Taxes
The Company qualifies and has elected to be taxed as a REIT for U.S. federal income tax purposes under the Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”), commencing with its initial taxable year ended December 31, 2014. To the extent that it annually distributes at least 90% of its REIT taxable income to stockholders and complies with various other requirements as a REIT, the Company generally will not be subject to U.S. federal income taxes on its distributed REIT taxable income. In 2017, the Internal Revenue Service issued a revenue procedure permitting “publicly offered” REITs to make elective stock dividends (i.e., dividends paid in a mixture of stock and cash), with at least 20% of the total distribution being paid in cash, to satisfy their REIT distribution requirements. Pursuant to this revenue procedure, the Company may elect to make future distributions of its taxable income in a mixture of stock and cash. If the Company fails to continue to qualify as a REIT in any taxable year and does not qualify for certain statutory relief provisions, the Company will be subject to U.S. federal and state income taxes at regular corporate rates beginning with the year in which it fails to qualify and may be precluded from being able to elect to be treated as a REIT for the Company’s four subsequent taxable years. Even though the Company currently qualifies for taxation as a REIT, the Company may be subject to certain U.S. federal, state, local and foreign taxes on the Company’s income and property and to U.S. federal income and excise taxes on the Company’s undistributed REIT taxable income.
In certain instances, the Company may generate excess inclusion income (“EII”) within the Sub-REIT structure it established for the purpose of issuing collateralized loan obligations (“CRE CLOs”). EII has previously occurred in certain instances where the Company’s CRE CLOs generate excess income as a result of declines in the underlying benchmark interest rates from the issuance date of a CRE CLO’s liabilities and the loans contributed to the CRE CLOs with interest rate floors that are materially higher than the current benchmark rates. EII, which is treated as unrelated business taxable income (“UBTI”), is an obligation of the Company and is allocated only to a taxable REIT subsidiary (“TRS”) and not to the Company's common stockholders.
Deferred tax assets and liabilities are recognized for future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period in which the enactment date occurs. Under ASC Topic 740, Income Taxes (“ASC 740”), a valuation allowance is established when management believes it is more likely than not that a deferred tax asset will not be realized. Currently, the Company has no taxable temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis.
The Company intends to continue to operate in a manner consistent with, and to continue to meet the requirements to be treated as, a REIT for tax purposes and to distribute all of its REIT taxable income.
Earnings per Common Share
The Company calculates basic earnings per share using the two-class method. The two-class method is an allocation formula that determines earnings per share for each share of common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all earnings (distributed and undistributed) are allocated to common shares and participating securities based on their respective rights to receive dividends. Basic earnings per common share is calculated by dividing earnings allocated to common shareholders by the weighted average number of common shares outstanding during the period.
Diluted earnings per share is computed under the more dilutive of the treasury stock method or the two-class method. The computation of diluted earnings per share is based on the weighted average number of participating securities outstanding plus the incremental shares that would be outstanding assuming exercise of then-outstanding warrants to purchase common stock (the “Warrants”, see Note 12) issued in connection with the Company’s no-longer-outstanding Series B Cumulative Redeemable Preferred Stock (the “Series B Preferred Stock”), which were exercisable on a net settlement basis. The number of incremental shares is calculated utilizing the treasury stock method. As discussed in Note 12, on May 8, 2024, all of the Warrants were exercised on a net settlement basis, resulting in the issuance of 2,647,059 shares of the Company's common stock. As of September 30, 2025, there were no Warrants outstanding.
The Company accounts for unvested stock-based compensation awards that contain non-forfeitable dividend rights or dividend equivalents (whether paid or unpaid) as participating securities, which are included in the computation of earnings per share pursuant to the two-class method. The Company excludes participating securities and Warrants from the calculation of diluted weighted average shares outstanding in periods of net losses since their effect would be anti-dilutive.
Stock-based Compensation
Stock-based compensation consists of awards issued by the Company to certain employees of affiliates of the Manager and certain members of the Company’s Board of Directors. The stock-based compensation awards to certain employees of affiliates of the Manager generally vest in installments over a fixed period. Deferred stock units granted to the Company’s Board of Directors prior to December 2021 fully vested on the grant date and accrued, and will continue to accrue, common stock dividends that are paid-in kind through additional deferred stock units on a quarterly basis. Deferred stock units granted in December 2021 and thereafter will fully vest on the grant date and will continue to accrue and be paid cash common stock dividends on a quarterly basis. Stock-based compensation expense is recognized in net income on a straight-line basis over the applicable award’s vesting period. Forfeitures of stock-based compensation awards are recognized as they occur.
Deferred Financing Costs
Deferred financing costs are reflected net of the liabilities to which they relate, currently collateralized loan obligations, secured financing agreements, which include secured credit agreements and a secured revolving credit facility, asset-specific financing arrangements, and mortgage loans payable on the Company’s consolidated balance sheets. These costs are amortized in interest expense using the interest method, or on a straight-line basis when it approximates the interest method, as follows: (i) for secured financing agreements other than CRE CLOs, the initial term of the financing agreement, or in the case of costs directly associated with the loan, over the life of the financing agreement or the loan, whichever is shorter; and (ii) for CRE CLOs, over the estimated life of the liabilities issued based on the underlying loans’ initial maturity dates, considering the expected repayment behavior of the loans collateralizing the notes and the impact of any reinvestment periods, as of the closing date.
Cash and Cash Equivalents
Cash and cash equivalents includes cash held in banks by the Company and the Company's REO properties, or invested in money market funds with original maturities of less than 90 days. The Company deposits its cash and cash equivalents with high credit quality institutions to minimize credit risk exposure. The Company maintains cash accounts at several financial institutions, which are insured up to a maximum of $250,000 per account as of September 30, 2025 and December 31, 2024. The balances in these accounts may exceed the insured limits.
Pursuant to financial covenants applicable to Holdco, which is the guarantor of the Company’s recourse indebtedness, the Company is required to maintain minimum cash equal to the greater of (i) $15 million or (ii) the product of 5% and the aggregate recourse indebtedness of the Company. As of September 30, 2025 and December 31, 2024, the Company held as part of its total cash balances $16.4 million and $15.0 million to comply with this covenant, respectively.
Restricted Cash
Restricted cash primarily represents deposits paid by potential borrowers to cover certain costs incurred by the Company in connection with loan originations. These deposits may be returned to borrowers, after deducting eligible transaction costs paid by the Company for the benefit of the borrowers, upon the closing of a loan transaction, or if a loan transaction does not close and deposit proceeds remain. As of September 30, 2025, $0.9 million of restricted cash was combined with cash and cash equivalents of $93.6 million in the consolidated statement of cash flows. As of December 31, 2024, $0.3 million of restricted cash was combined with cash and cash equivalents of $190.2 million in the consolidated statement of cash flows.
Collateralized Loan Obligation Proceeds Held at Trustee
Collateralized Loan Obligation Proceeds Held at Trustee represent cash held by the Trustee of the Company’s collateralized loan obligations pending reinvestment in eligible collateral. See Note 5 for additional details.
Accounts Receivable from Servicer/Trustee
Accounts receivable from Servicer/Trustee represents cash proceeds from loan activities that have not been remitted to the Company based on established servicing and borrowing procedures. Such amounts are generally held by the Servicer/Trustee for less than 30 days before being remitted to the Company.
Stockholders’ Equity
Total Stockholders’ Equity may include preferred stock, common stock, and derivative instruments indexed to the Company's common stock such as warrants or other embedded options within financing arrangements that may be classified as temporary or permanent equity. Common shares generally represent a basic ownership interest in an entity and a residual corporate interest in liquidation, bearing the ultimate risk of loss and receiving the benefit of success. Common shares are usually perpetual in nature with voting rights and dividend rights. Preferred shares are usually characterized by the life of the instrument (i.e., perpetual or redeemable) and the ability of a holder to convert the equity instrument into cash, common shares, or a combination thereof. The terms of preferred shares can vary significantly, including but not limited to, an equity instrument’s dividend rate, term (e.g., existence of a stated redemption date), conversion features, voting rights, and liquidation preferences. Derivative instruments indexed to the Company's common stock such as warrants or other embedded options within financing arrangements are generally classified based on which party controls the contract settlement mechanism and the nature of the settlement terms that may require, or allow, the Company to make a cash payment, issue common shares, or a combination thereof to satisfy its obligation of the underlying contract.
The Company has shares of preferred stock and common stock that are outstanding and classified as permanent equity. Prior to June 30, 2024, the Company also had Warrants outstanding. The Warrants were exercisable on a net settlement basis. As discussed below in Note 12, on May 8, 2024, all of the Warrants were exercised on a net settlement basis, resulting in the issuance of 2,647,059 shares of the Company's common stock. As of September 30, 2025, there were no Warrants outstanding.
The Company’s common stock is perpetual with voting rights and dividend rights. On June 14, 2021, the Company issued 8,050,000 shares of Series C Cumulative Redeemable Preferred Stock (the “Series C Preferred Stock”) that is classified as permanent equity. The outstanding shares of Series C Preferred Stock have a 6.25% dividend rate and may be redeemed by the Company at its option on and after June 14, 2026. The Series C Preferred Stock issuance and Warrants are described in Note 12.
Recently Issued Accounting Pronouncements
In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures ("ASU 2024-03"). ASU 2024-03 intends to enhance disclosures about a public business entity’s expenses and requires more detailed information about the types of expenses included in certain expense captions in the consolidated financial statements. This standard is effective for the Company beginning with its 2027 annual reporting. ASU 2024-03 is to be adopted prospectively. The Company is currently evaluating the impact of ASU 2024-03.
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 improves the transparency of income tax disclosures and requires additional disaggregated disclosures on an entity's effective tax rate reconciliation and additional information on income taxes paid. ASU 2023-09 is effective on a prospective basis, with the option for retrospective application, for annual periods beginning after December 15, 2024 and early adoption is permitted. The Company is currently evaluating the impact of ASU 2023-09.
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses
9 Months Ended
Sep. 30, 2025
Receivables [Abstract]  
Loans Held for Investment and the Allowance for Credit Losses Loans Held for Investment and the Allowance for Credit Losses
The Company originates and acquires first mortgage and mezzanine loans secured by commercial properties. The Company considers these loans to comprise a single portfolio of mortgage loans, and the Company has developed its systematic methodology to determine the allowance for credit losses based on a single portfolio. For purposes of certain disclosures herein, the Company disaggregates this portfolio segment into the following classes of finance receivables: senior loans; and subordinated and mezzanine loans. These loans can potentially subject the Company to concentrations of credit risk, including, without limitation: property type collateralizing the loan; loan category; loan size; loans to a single sponsor; and loans in a single geographic area. The Company’s loans held for investment are accounted for at amortized cost. Interest accrued but not yet collected is separately reported within accrued interest and fees receivable on the Company’s consolidated balance sheets. Amounts within that caption relating to loans held for investment were $19.2 million and $16.0 million as of September 30, 2025 and December 31, 2024, respectively.
During the nine months ended September 30, 2025, the Company originated eleven mortgage loans with aggregate total loan commitments of $974.8 million, an aggregate initial unpaid principal balance of $935.8 million, and aggregate unfunded commitments at closing of $39.0 million. Additionally, the Company received nine full loan repayments totaling $553.1 million and received partial principal payments of $56.4 million across five loans, for total loan repayments of $609.5 million during the nine months ended September 30, 2025.
The following table details overall statistics for the Company’s loans held for investment portfolio (dollars in thousands):
September 30, 2025December 31, 2024
Balance sheet portfolio
Total loan exposure(1)
Balance sheet portfolio
Total loan exposure(1)
Number of loans47474545
Floating rate loans99.7 %99.7 %99.7 %99.7 %
Total loan commitment$3,747,336$3,747,336$3,412,016$3,412,016
Unpaid principal balance(2)
$3,641,419$3,641,419$3,284,510$3,284,510
Unfunded loan commitments(3)
$106,782$106,782$127,866$127,866
Amortized cost$3,631,216$3,631,216$3,278,588$3,278,588
Weighted average credit spread3.4 %3.4 %3.7 %3.7 %
Weighted average all-in yield(4)
7.8 %7.8 %8.3 %8.3 %
Weighted average term to extended maturity (in years)(5)
2.82.82.42.4
_______________________
(1)In certain instances, the Company creates structural leverage through the co-origination or non-recourse syndication of a senior loan interest to a third-party. In either case, the senior mortgage loan (i.e., the non-consolidated senior interest) is not included on the Company’s balance sheet. When the Company creates structural leverage through the co-origination or non-recourse syndication of a senior loan interest to a third-party, the Company retains on its balance sheet a mezzanine loan. Total loan exposure encompasses the entire loan portfolio the Company originated, acquired and financed. The Company had no non-consolidated senior interests as of September 30, 2025 and December 31, 2024. As of September 30, 2025, total loan exposure includes one fixed rate contiguous mezzanine loan.
(2)Unpaid principal balance includes PIK interest of $0.9 million and $0.4 million as of September 30, 2025 and December 31, 2024, respectively.
(3)Unfunded loan commitments may be funded over the term of each loan, subject in certain cases to an expiration date or a force-funding date, primarily to finance property improvements or lease-related expenditures by the Company’s borrowers and to finance operating deficits during renovation and lease-up.
(4)As of September 30, 2025, all of the Company's floating rate loans were indexed to Term SOFR. In addition to credit spread, all-in yield includes the amortization of deferred origination fees, purchase price premium and discount if any, and accrual of both extension and exit fees. All-in yield for the total portfolio assumes Term SOFR as of September 30, 2025 for weighted average calculations.
(5)Extended maturity assumes all extension options are exercised by the borrower; provided, however, that the Company’s loans may be repaid prior to such date. As of September 30, 2025, based on the unpaid principal balance of the Company’s total loan exposure, 44.1% of the Company’s loans were subject to yield maintenance or other prepayment restrictions and 55.9% were open to repayment by the borrower without penalty.
The following tables present an overview of the Company’s loans held for investment portfolio by loan seniority (dollars in thousands):
September 30, 2025
Loans held for investment, netOutstanding principalUnamortized premium (discount) and
loan origination fees, net
Amortized cost
Senior loans(1)
$3,641,419 $(10,203)$3,631,216 
Total$3,641,419 $(10,203)$3,631,216 
Allowance for credit losses(64,544)
Loans held for investment, net$3,566,672 
December 31, 2024
Loans held for investment, netOutstanding principalUnamortized premium (discount) and
loan origination fees, net
Amortized cost
Senior loans(1)
$3,284,510 $(5,922)$3,278,588 
Total$3,284,510 $(5,922)$3,278,588 
Allowance for credit losses(61,558)
Loans held for investment, net$3,217,030 
________________________________
(1)Senior loans may include contiguous mezzanine loans and pari passu participations in senior mortgage loans.
The following table presents the Company’s loans held for investment portfolio activity (dollars in thousands):
Amortized costAllowance for credit lossesCarrying value
Balance as of December 31, 2024$3,278,588 $(61,558)$3,217,030 
Loans originated and acquired928,227 — 928,227 
Additional fundings30,191 — 30,191 
Accrued PIK interest505 — 505 
Amortization of origination fees and discounts3,246 — 3,246 
Collection of principal(609,541)— (609,541)
Allowance for credit losses— (2,986)(2,986)
Balance as of September 30, 2025$3,631,216 $(64,544)$3,566,672 
As of September 30, 2025 and December 31, 2024, there was $10.2 million and $5.9 million, respectively, of unamortized loan fees included in loans held for investment, net in the consolidated balance sheets.
Loan Risk Ratings
The Company evaluates all of its loans to assign risk ratings on a quarterly basis on a 5-point scale. As described in Note 2, the Company’s loans are rated “1” through “5,” from least risk to greatest risk, respectively. The Company generally assigns a risk rating of “3” to all loan investments upon origination or acquisition, except when specific circumstances warrant an exception.
The following tables present the Company's loans held for investment portfolio on an amortized cost basis by origination year, grouped by risk rating (dollars in thousands):
September 30, 2025
Amortized cost by origination year
20252024202320222021PriorTotal
Senior loans by internal risk ratings:
1$— $— $— $— $— $— $— 
2— 62,792 — — — — 62,792 
3931,171 473,416 99,339 578,170 924,737 442,608 3,449,441 
4— — — — — 118,983 118,983 
5— — — — — — — 
Total senior loans$931,171 $536,208 $99,339 $578,170 $924,737 $561,591 $3,631,216 
Senior loans:
Current-period realized loss on loan write-offs related to REO conversions$— $— $— $— $— $— $— 
December 31, 2024
Amortized cost by origination year
2024 2023 2022 2021 2020 Prior Total
Senior loans by internal risk ratings:
1$— $— $— $— $— $— $— 
262,716 — — — — — 62,716 
3467,735 201,588 752,847 1,213,894 — 462,607 3,098,671 
4— — — — — 117,201 117,201 
5— — — — — — — 
Total senior loans$530,451 $201,588 $752,847 $1,213,894 $— $579,808 $3,278,588 
Senior loans:
Current-period realized loss on loan write-offs related to REO conversions$— $— $(7,818)$(1,911)$— $— $(9,729)
Loans acquired are presented in the preceding tables in the column corresponding to the year of origination, not acquisition.
The table below summarizes the Company’s portfolio of loans held for investment on an amortized cost basis, by the results of its internal risk rating review process performed (dollars in thousands):
Risk ratingSeptember 30, 2025December 31, 2024
1$— $— 
262,792 62,716 
33,449,441 3,098,671 
4118,983 117,201 
5— — 
Total$3,631,216 $3,278,588 
Allowance for credit losses(64,544)(61,558)
Carrying value$3,566,672 $3,217,030 
Weighted average risk rating(1)
3.0 3.0 
________________________________
(1)Weighted average risk rating calculated based on the amortized cost balance at period end.
The weighted average risk rating of the Company’s loans held for investment portfolio was 3.0 as of September 30, 2025, unchanged from December 31, 2024.
Allowance for Credit Losses
The Company’s allowance for credit losses developed pursuant to ASC 326 reflects its current estimate of potential credit losses related to its loans held for investment portfolio as of September 30, 2025. As part of its allowance for credit losses, the Company maintains a separate allowance for credit losses related to unfunded loan commitments which is included in accrued expenses and other liabilities on the consolidated balance sheets. See Note 2 for additional details regarding the Company's accounting policies and estimation of its allowance for credit losses.
The following tables present activity in the allowance for credit losses for loans by finance receivable class (dollars in thousands):
For the Three Months Ended September 30, 2025
Senior loans
Allowance for credit losses for loans held for investment:
Beginning balance at July 1, 2025
$66,957 
Reversal of credit losses, net(2,413)
Subtotal64,544 
Allowance for credit losses on unfunded loan commitments:
Beginning balance at July 1, 2025
1,819 
Reversal of credit losses, net(231)
Subtotal1,588 
Total allowance for credit losses(1)
$66,132 
For the Three Months Ended September 30, 2024
Senior loans
Allowance for credit losses for loans held for investment:
Beginning balance at July 1, 2024
$66,848 
Reversal of credit losses, net(168)
Subtotal66,680 
Allowance for credit losses on unfunded loan commitments:
Beginning balance at July 1, 2024
2,742 
Reversal of credit losses, net(133)
Subtotal2,609 
Total allowance for credit losses$69,289 
For the Nine Months Ended
September 30, 2025
Senior loans
Allowance for credit losses for loans held for investment:
Beginning balance at January 1, 2025$61,558 
Allowance for credit losses, net2,986 
Subtotal64,544 
Allowance for credit losses on unfunded loan commitments:
Beginning balance at January 1, 20252,415 
Reversal of credit losses, net(827)
Subtotal1,588 
Total allowance for credit losses(1)
$66,132 
For the Nine Months Ended
September 30, 2024
Senior loans
Allowance for credit losses for loans held for investment:
Beginning balance at January 1, 2024$67,092 
Reversal of credit losses, net(412)
Subtotal66,680 
Allowance for credit losses on unfunded loan commitments:
Beginning balance at January 1, 20242,679 
Reversal of credit losses, net(70)
Subtotal2,609 
Total allowance for credit losses$69,289 
________________________________
(1)Excludes $0.7 million of allowance for credit losses on exit fees receivable related to the Company's loans held for investment portfolio. Such amounts are recorded within Accrued interest and fees receivable on the Company's consolidated balance sheet and Credit loss expense, net on the Company's consolidated statements of income and comprehensive income.
The following table presents the allowance for credit losses for loans held for investment (dollars in thousands):
September 30, 2025
General reserveSpecific reserveTotal reserve
Allowance for credit losses:
Loans held for investment$64,544 $— $64,544 
Unfunded loan commitments1,588 — 1,588 
Total allowance for credit losses(1)
$66,132 $— $66,132 
Total unpaid principal balance$3,641,419 $— $3,641,419 
December 31, 2024
General reserveSpecific reserveTotal reserve
Allowance for credit losses:
Loans held for investment$61,558 $— $61,558 
Unfunded loan commitments2,415 — 2,415 
Total allowance for credit losses(1)
$63,973 $— $63,973 
Total unpaid principal balance$3,284,510 $— $3,284,510 
________________________________
(1)Excludes $0.7 million and $0.2 million of allowance for credit losses on exit fees receivable related to the Company's loans held for investment portfolio as of September 30, 2025 and December 31, 2024, respectively. Such amounts are recorded within Accrued interest and fees receivable on the Company's consolidated balance sheet and Credit loss expense, net on the Company's consolidated statements of income and comprehensive income.
The Company’s allowance for credit losses is influenced by the size and maturity dates of its loans, loan quality, credit indicators including risk ratings, delinquency status, historical loss experience and other conditions influencing loss expectations, such as property valuation and reasonable and supportable forecasts of economic conditions.
During the three months ended September 30, 2025, the Company recorded a decrease of $2.6 million to its allowance for credit losses. The decrease to the Company's allowance for credit losses was due primarily to (i) a decrease of $2.8 million resulting from full loan repayments and (ii) a net decrease of $1.1 million related to improved asset-level performance and changes to the macroeconomic assumptions employed in determining the general CECL reserve, partially offset by an increase of $1.2 million resulting from the Company's loan origination activity during the three months ended September 30, 2025.
During the nine months ended September 30, 2025, the Company recorded an increase of $2.2 million to its allowance for credit losses, increasing its CECL reserve for loans held for investment to $66.1 million as of September 30, 2025. For the nine months ended September 30, 2025, the increase to the Company's allowance for credit losses was due primarily to (i) an increase of $4.6 million resulting from the Company's loan origination activity during the nine months ended September 30, 2025, and (ii) a net increase of $4.1 million related to the impact of an uncertain macroeconomic environment and its potential impacts on the Company's loan portfolio, partially offset by a decrease of $6.5 million resulting from full loan repayments during the nine months ended September 30, 2025.
During the three months ended September 30, 2024, the Company recorded a decrease of $0.3 million to its allowance for credit losses. The decrease to the Company's allowance for credit losses was primarily due to (i) a decrease of $0.4 million resulting from full loan repayments and (ii) a net decrease of $1.2 million related to improved asset-level performance and changes to the macroeconomic assumptions employed in determining the general CECL reserve, partially offset by an increase of $1.3 million resulting from the Company's loan origination activity during the three months ended September 30, 2024.
During the nine months ended September 30, 2024, the Company recorded a decrease of $0.5 million, decreasing its allowance for credit losses to $69.3 million as of September 30, 2024. For the nine months ended September 30, 2024, the decrease to the Company's allowance for credit losses was primarily due to a decrease of $3.9 million resulting from loan repayments during the nine months ended September 30, 2024, partially offset by (i) an increase of $2.1 million resulting from the Company's loan origination activity during the nine months ended September 30, 2024 and (ii) a net increase of $1.4 million related to macroeconomic assumptions employed in determining the general CECL reserve.
As of September 30, 2025 and December 31, 2024, none of the Company's first mortgage loans satisfied the CECL framework's criteria for individual assessment and the Company had no loans on non-accrual status or cost-recovery. As of September 30, 2025 and December 31, 2024, none of the Company's performing loans (full accrual status) had accrued interest income receivable 90 days or more past due.
The following table presents an aging analysis for the Company’s portfolio of loans held for investment, by class of loans on amortized cost basis (dollars in thousands):
Days Outstanding as of September 30, 2025
CurrentDays: 30-59Days: 60-89 Days: 90 or moreTotal loans past dueTotal loans
Loans receivable:
Senior loans$3,631,216 $— $— $— $— $3,631,216 
Total$3,631,216 $— $— $— $— $3,631,216 
 
Days Outstanding as of December 31, 2024
Current Days: 30-59Days: 60-89Days: 90 or moreTotal loans past dueTotal loans
Loans receivable:
Senior loans$3,278,588 $— $— $— $— $3,278,588 
Total$3,278,588 $— $— $— $— $3,278,588 
See Note 2 of the consolidated financial statements for details of the Company's revenue recognition and allowance for credit losses accounting policies.
Loan Modifications
The Company may amend or modify a loan depending on the loan’s specific facts and circumstances. These loan modifications typically include additional time for the borrower to refinance or sell the collateral property, adjustment or waiver of performance tests that are prerequisite to the extension of a loan maturity, modification of terms of interest rate cap agreements, and/or deferral of scheduled principal payments. In exchange for a modification, the Company often receives a partial repayment of principal, a short-term accrual of PIK interest for a portion of interest due, a cash infusion to replenish a loan's interest or capital improvement reserves, termination of all or a portion of the remaining unfunded loan commitment, additional call protection, and/or an increase in the loan coupon. During the nine months ended September 30, 2025, none of the Company's loan modifications require disclosure pursuant to ASC 326. During the nine months ended September 30, 2025, none of the Company's loan modifications were the result of the borrower experiencing financial difficulty.
As of September 30, 2025, the total amount of accrued PIK interest in the Company's loans held for investment portfolio was $0.9 million related to one loan. Total PIK interest of $0.5 million was recorded and deferred during the nine months ended September 30, 2025.
The following table presents the accrued PIK interest activity for the Company’s loans held for investment portfolio (dollars in thousands):
September 30, 2025
Balance as of January 1, 2025
$360 
Accrued PIK interest163 
Balance as of March 31, 2025
$523 
Accrued PIK interest169 
Balance as of June 30, 2025
$692 
Accrued PIK interest173 
Balance as of September 30, 2025
$865 
v3.25.3
Real Estate Owned
9 Months Ended
Sep. 30, 2025
Real Estate Owned, Disclosure of Detailed Components [Abstract]  
Real Estate Owned Real Estate Owned
As of September 30, 2025, assets and liabilities related to REO consisted of six properties: four multifamily properties, one located in each of Arlington Heights, IL and Chicago, IL; two located in San Antonio, TX; and two office properties, one located in each of Manhattan, NY, and Houston, TX. The Company accounted for these acquisitions as asset acquisitions. The Company acquired no REO properties during the three and nine months ended September 30, 2025.
During the nine months ended September 30, 2025, the Company sold two office properties. During May 2025, the Company sold an office property located in San Mateo, CA for net cash proceeds of $21.2 million and recognized a gain of $5.7 million, which is recorded within gain on sale of real estate owned, net on the consolidated statements of income and comprehensive income. During June 2025, the Company sold an office property in Orange, CA for net cash proceeds of $18.2 million and recognized a gain of $1.3 million, which is recorded within gain on sale of real estate owned, net on the consolidated statements of income and comprehensive income.
During June 2023, the Company obtained from a third party a $31.2 million first mortgage loan secured by the Houston, TX office property, which is classified as Mortgage loan payable, net on the Company's consolidated balance sheets. See Note 6 for details of the Mortgage loan payable.
The following table presents the REO assets and liabilities (dollars in thousands):
September 30, 2025December 31, 2024
Assets
Cash$20,518 $13,195 
Real estate owned - Building and building improvements169,986 174,427 
Real estate owned - Land and land improvements54,845 80,328 
Real estate owned - Tenant improvements8,954 8,678 
Real estate owned233,785 263,433 
Accumulated depreciation(10,462)(7,029)
Real estate owned, net223,323 256,404 
In-place lease intangibles, net(1)
11,369 17,004 
Above-market lease intangibles, net(1)
1,790 2,945 
Leasing commissions, net(1)
1,820 1,935 
Other assets, net(1)
8,765 9,481 
Total assets$267,585 $300,964 
Liabilities
Mortgage loan payable, net(2)
$30,802 $30,695 
Below-market lease intangibles, net(3)
1,937 2,495 
Other liabilities(3)
7,549 7,377 
Total liabilities$40,288 $40,567 
________________________________
(1)Included within Other assets within the Company's consolidated balance sheets. Other assets, net includes $3.1 million and $3.8 million of cash proceeds from the Company's mortgage loan payable escrowed for tenant improvements and leasing costs, and other working capital balances as of September 30, 2025 and December 31, 2024, respectively.
(2)During the three and nine months ended September 30, 2025, the Company incurred interest expense of $0.6 million and $1.9 million, which is included within Interest expense on the Company's consolidated statements of income and comprehensive income. During the three and nine months ended September 30, 2024, the Company incurred interest expense of $0.6 million and $1.9 million, which is included within Interest expense on the Company's consolidated statements of income and comprehensive income.
(3)Included within Accrued expenses and other liabilities within the Company's consolidated balance sheets.
Rental income primarily relates to the Company's acquired and newly executed tenant leases. These leases entitle the Company to receive contractual rent payments during the lease periods and in some instances tenant reimbursements for certain property operating expenses, including common area costs, insurance, utilities and real estate taxes. The Company elected the practical expedient to not separate the lease and non-lease components of the rent payments and accounts for these leases as operating leases.
The following table presents the REO operations and related income (loss) (dollars in thousands):
Three Months EndedNine Months Ended
September 30, 2025September 30, 2024September 30, 2025September 30, 2024
Rental income
Minimum lease payments$6,722 $6,974 $21,753 $21,242 
Variable lease payments1,163 668 2,518 1,827 
Total rental income7,885 7,642 24,271 23,069 
Other revenue from REO71 19 2,195 95 
Revenue from real estate owned operations7,956 7,661 26,466 23,164 
Rental property operating expenses(1)
5,581 5,147 18,772 13,972 
Depreciation and amortization(2)
2,712 3,453 10,127 11,856 
Expenses from real estate owned operations8,293 8,600 28,899 25,828 
Net (loss) from REO$(337)$(939)$(2,433)$(2,664)
________________________________
(1)Excludes $0.6 million and $1.9 million of interest expense incurred during the three and nine months ended September 30, 2025, which is included within Interest expense on the Company's consolidated statements of income and comprehensive income. Excludes $0.6 million and $1.9 million of interest expense incurred during the three and nine months ended September 30, 2024, which is included within Interest expense on the Company's consolidated statements of income and comprehensive income.
(2)During the three and nine months ended September 30, 2025, the Company incurred $1.7 million and $5.9 million of depreciation expense. During the three and nine months ended September 30, 2024, the Company incurred $1.4 million and $4.2 million of depreciation expense.
Real estate-related capital expenditures
For the nine months ended September 30, 2025, the Company's capital expenditures were $3.2 million, as shown on the Company's consolidated statements of cash flows, which includes $0.6 million of accrued capital expenditures. For the nine months ended September 30, 2024, the Company's capital expenditures were $4.4 million, as shown on the Company's consolidated statements of cash flows, which includes $1.0 million of accrued capital expenditures.
The following table presents the gross carrying amount and accumulated amortization of lease intangibles (dollars in thousands):
September 30, 2025December 31, 2024
Intangible assets:
In-place lease intangibles$25,165 $29,387 
Above-market lease intangibles2,670 3,982 
Leasing commissions2,154 2,088 
Total intangible assets29,989 35,457 
Accumulated amortization:
In-place lease intangibles(13,796)(12,383)
Above-market lease intangibles(880)(1,037)
Leasing commissions(334)(153)
Total accumulated amortization(15,010)(13,573)
Intangible assets, net$14,979 $21,884 
Intangible liabilities:
Below-market lease intangibles$4,311 $4,311 
Total intangible liabilities4,311 4,311 
Accumulated amortization:
Below-market lease intangibles(2,374)(1,816)
Total accumulated amortization(2,374)(1,816)
Intangible liabilities, net$1,937 $2,495 
The following table presents the estimated future amortization of the Company's intangibles for the remainder of 2025 and for each of the next five years (dollars in thousands):
YearIn-place lease intangiblesAbove-market lease intangiblesLeasing
commissions
Below-market lease intangibles
2025 (remaining)$683 $106 $70 $(174)
20262,173 420 276 (492)
20271,315 374 261 (297)
20281,266 368 238 (289)
2029872 110 229 (202)
2030524 58 220 (142)
The weighted average amortization period for the in-place lease intangibles, above-market lease intangibles, leasing commissions, and below-market lease intangibles as of September 30, 2025, were 9.6 years, 6.8 years, 7.6 years, and 6.3 years, respectively.
Future Minimum Lease Payments
Minimum rental amounts due under tenant leases are generally subject either to scheduled fixed increases or adjustments. The following table presents approximate future minimum rental income under non-cancelable operating leases, excluding variable lease revenue of tenant reimbursements, to be received over the next five years and thereafter as of September 30, 2025 and excludes leases at the Company's multifamily property as they are short term, generally 12 months or less (dollars in thousands):
YearFuture Minimum Rents
2025 (remaining)$2,482 
202610,330 
20279,709 
20288,016 
20295,503 
20308,591 
Thereafter57,934 
Total$102,565 
The weighted average minimum term of the non-cancelable leases was approximately eleven years as of September 30, 2025.
v3.25.3
Variable Interest Entities and Collateralized Loan Obligations
9 Months Ended
Sep. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Variable Interest Entities and Collateralized Loan Obligations Variable Interest Entities and Collateralized Loan Obligations
Subsidiaries of the Company have financed certain of the Company’s loans held for investment portfolio through the issuance of collateralized loan obligations.
On March 28, 2025, TPG RE Finance Trust CLO Sub-REIT (“Sub-REIT”), a subsidiary of the Company, issued a $1.1 billion collateralized loan obligation with $962.5 million of investment-grade bonds outstanding and a discount of $2.4 million (“TRTX 2025-FL6” or “FL6”). TRTX 2025-FL6 permits the Company, during the 30 months after closing, to contribute eligible new loans or participation interests in loans to TRTX 2025-FL6 in exchange for cash, which provides additional liquidity to the Company to originate new loan investments as underlying loans repay. The Company utilized the reinvestment feature during the three and nine months ended September 30, 2025. In connection with TRTX 2025-FL6, the Company incurred $7.6 million of deferred financing costs, including issuance, legal, and accounting related costs.
On February 16, 2022, Sub-REIT issued a collateralized loan obligation (“TRTX 2022-FL5” or “FL5”). TRTX 2022-FL5 permitted the Company, during the 24 months after closing, to contribute eligible new loans or participation interests in loans to TRTX 2022-FL5 in exchange for cash, which provided additional liquidity to the Company to originate new loan investments as underlying loans repay. The reinvestment period for TRTX 2022-FL5 ended on February 9, 2024. In accordance with the TRTX 2022-FL5 indenture, prior to the end of the reinvestment period, the Company committed to contribute certain loan assets and completed the contribution process on April 12, 2024. The Company utilized the reinvestment feature during the nine months ended September 30, 2024. In connection with TRTX 2022-FL5, the Company incurred $6.5 million of deferred financing costs, including issuance, legal, and accounting related costs.
On March 31, 2021, Sub-REIT issued a collateralized loan obligation (“TRTX 2021-FL4” or “FL4”). TRTX 2021-FL4 permitted the Company, during the 24 months after closing, to contribute eligible new loans or participation interests in loans to TRTX 2021-FL4 in exchange for cash, which provided additional liquidity to the Company to originate new loan investments as underlying loans repaid. The reinvestment period for TRTX 2021-FL4 ended on March 11, 2023. In accordance with the TRTX 2021-FL4 indenture, prior to the end of the reinvestment period, the Company committed to contribute certain loan assets and completed the contribution process by mid-May 2023. In connection with TRTX 2021-FL4, the Company incurred $8.3 million of deferred financing costs, including issuance, legal, and accounting related costs.
During May 2025, the Company sold an REO office property held in TRTX 2021-FL4. As a result of the REO sale, the Company contributed additional loan participation interests with an aggregate unpaid principal balance of $59.9 million to TRTX 2021-FL4 during the three months ended June 30, 2025.
On October 25, 2019, Sub-REIT issued a collateralized loan obligation (“TRTX 2019-FL3” or “FL3”). TRTX 2019-FL3 permitted the Company, during the 24 months after closing, to contribute eligible new loans or participation interests in loans to TRTX 2019-FL3 in exchange for cash, which provided additional liquidity to the Company to originate new loan investments as underlying loans repaid. The reinvestment period for TRTX 2019-FL3 ended on October 11, 2021. In connection with TRTX 2019-FL3, the Company incurred $7.8 million of deferred financing costs, including issuance, legal, and accounting related costs.
On March 17, 2025, the Company redeemed TRTX 2019-FL3, which at its redemption had $114.6 million of investment-grade bonds outstanding. Three loans or participation interests with an aggregate unpaid principal balance of $143.0 million held by the trust were refinanced by the issuance of TRTX 2025-FL6.
The Company evaluated the key attributes of the issuers of the CRE CLOs ("CRE CLO Issuers"), which are wholly owned subsidiaries of the Company, to determine if they were VIEs and, if so, whether the Company was the primary beneficiary of their operating activities and therefore consolidate the CRE CLOs. The Company concluded that the CRE CLO Issuers are VIEs and the Company is the primary beneficiary because it has the ability to control the most significant activities of the CRE CLO Issuers, the obligation to absorb losses to the extent of its equity investments, and the right to receive benefits that could potentially be significant to these entities. Accordingly, as of September 30, 2025 and December 31, 2024 the Company consolidated the CRE CLO Issuers.
The following table outlines the total assets and liabilities within the Sub-REIT (dollars in thousands):
September 30, 2025December 31, 2024
Assets
Cash and cash equivalents$17,010 $71,541 
Collateralized loan obligation proceeds held at trustee(1)
44,233 — 
Accounts receivable from servicer/trustee73,169 299 
Accrued interest and fees receivable20,195 10,866 
Loans held for investment, net2,469,778 1,917,210 
Real estate owned, net83,153 117,090 
Other assets1,495 3,947 
Total assets$2,709,033 $2,120,953 
Liabilities
Accrued interest payable$5,069 $4,436 
Accrued expenses4,149 4,738 
Collateralized loan obligations, net(2)
2,220,332 1,681,660 
Payable to affiliates3,613 3,052 
Deferred revenue1,572 2,583 
Total liabilities$2,234,735 $1,696,469 
________________________________
(1)Includes $44.2 million of cash available to acquire eligible assets related to TRTX 2025-FL6 as of September 30, 2025.
(2)Net of $1.9 million of unamortized discount related to TRTX 2025-FL6 as of September 30, 2025 and $7.2 million and $0.6 million of unamortized deferred financing costs as of September 30, 2025 and December 31, 2024, respectively.
As of September 30, 2025 and December 31, 2024, assets held by these VIEs are restricted and are only available to settle obligations of the related VIE. The liabilities of these VIEs are non-recourse to the Company and can only be satisfied from the then-current assets of the related VIE.
The following tables detail the loan collateral and borrowings under the Company's CRE CLOs (dollars in thousands):
September 30, 2025
CRE CLOsCountBenchmark interest rateOutstanding principal balance
Carrying value(1)
Wtd. avg. spread(2)
Wtd. avg. maturity(3)
TRTX 2021-FL4
Collateral loan and REO investments17Term SOFR$677,539$635,9883.73%1.6
Financing provided1Term SOFR465,039464,9192.21%12.4
TRTX 2022-FL5
Collateral loan investments21Term SOFR969,911873,1813.54%1.7
Financing provided1Term SOFR801,943801,9422.06%13.4
TRTX 2025-FL6
Collateral loan investments19Term SOFR1,100,0001,087,8853.26%3.3
Financing provided1Term SOFR962,500953,4711.83%16.9
Total
Collateral loan and REO investments(4)
57Term SOFR$2,747,450$2,597,0543.46%2.3 years
Financing provided(5)
3Term SOFR$2,229,482$2,220,3322.00%14.7 years
________________________________
(1)Includes REO investments held in the Company's CRE CLOs.
(2)Weighted average spread excludes the amortization of loan fees, deferred financing costs, and debt issuance discounts.
(3)Loan term represents weighted average final maturity, assuming extension options are exercised by the borrower. Repayments of CRE CLO notes are dependent on timing of underlying loan repayments post-reinvestment period. The term of the CRE CLO notes represents the rated final distribution date.
(4)Collateral loan investment assets of FL4, FL5 and FL6 represent 15.3%, 24.7% and 29.0%, respectively, of the aggregate unpaid principal balance of the Company's loans held for investment portfolio as of September 30, 2025.
(5)During the three months ended September 30, 2025, the Company recognized interest expense of $38.7 million, which includes $0.7 million of discount and deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income. During the nine months ended September 30, 2025, the Company recognized interest expense of $106.2 million, which includes $2.0 million of discount and deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income.
December 31, 2024
CRE CLOsCountBenchmark interest rateOutstanding principal balanceCarrying value
Wtd. avg. spread(1)
Wtd. avg. maturity(2)
TRTX 2019-FL3
Collateral loan and REO investments5Term SOFR$311,381$203,4273.68%1.0
Financing provided1Term SOFR119,526119,5262.46%9.8
TRTX 2021-FL4
Collateral loan and REO investments19Term SOFR886,409796,5523.84%2.0
Financing provided1Term SOFR673,909673,9091.93%13.2
TRTX 2022-FL5
Collateral loan investments26Term SOFR1,056,8221,033,7753.70%2.1
Financing provided1Term SOFR888,853888,2252.02%14.1
Total
Collateral loan and REO investments(3)
50Term SOFR$2,254,612$2,033,7543.75%2.0 years
Financing provided(4)
3Term SOFR$1,682,288$1,681,6602.02%13.4 years
________________________________
(1)Weighted average spread excludes the amortization of loan fees and deferred financing costs.
(2)Loan term represents weighted average final maturity, assuming extension options are exercised by the borrower. Repayments of CRE CLO notes are dependent on timing of related loan repayments post-reinvestment period. The term of the CRE CLO notes represents the rated final distribution date.
(3)Collateral loan investment assets of FL3, FL4, and FL5 represent 9.5%, 27.0%, and 32.2%, respectively, of the aggregate unpaid principal balance of the Company's loans held for investment portfolio as of December 31, 2024.
(4)During the three months ended September 30, 2024, the Company recognized interest expense of $33.5 million, which includes $0.7 million of deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income. During the nine months ended September 30, 2024, the Company recognized interest expense of $105.4 million, which includes $3.5 million of deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income.
v3.25.3
Investment Portfolio Financing
9 Months Ended
Sep. 30, 2025
Debt Disclosure [Abstract]  
Investment Portfolio Financing Investment Portfolio Financing
The Company finances its portfolio of loans, or participation interests therein, and REO using secured financing agreements, including secured credit agreements, secured revolving credit facilities, asset-specific financing arrangements, collateralized loan obligations, and mortgages.
The following table summarizes the Company's investment portfolio financing (dollars in thousands):
Outstanding principal balance
September 30, 2025December 31, 2024
Collateralized loan obligations(1)
$2,229,482 $1,682,288 
Secured credit agreements367,856 585,042 
Asset-specific financing arrangements105,235 186,500 
Secured revolving credit facility213,031 86,625 
Mortgage loan payable31,200 31,200 
Total$2,946,804 $2,571,655 
________________________________
(1)See Note 5 for additional information regarding the Company's collateralized loan obligations.
Secured Credit Agreements
As of September 30, 2025 and December 31, 2024, the Company had secured credit agreements used to finance certain of the Company’s loan investments. These financing arrangements bear interest at rates equal to Term SOFR plus a credit spread negotiated between the Company and each lender, often a separate credit spread for each pledge of collateral, which is primarily based on property type and advance rate against the unpaid principal balance of the pledged loan. These borrowing arrangements contain defined mark-to-market provisions that permit our lenders to issue margin calls to the Company only in the event that the collateral properties underlying the Company’s loans pledged to the Company’s lenders experience a non-temporary decline in value (“credit marks”) due to reasons other than capital markets events that result in changing credit spreads for similar borrowing obligations.
The following table presents certain information regarding the Company’s secured credit agreements. Except as otherwise noted, all agreements are on a partial (25%) recourse basis (dollars in thousands):
September 30, 2025
Secured credit agreements(1)
Initial
maturity date
Extended
maturity date
Wtd. avg.
credit spread
Wtd. avg. interest rate Commitment
amount
Maximum
current availability
Balance
outstanding
Principal balance
of collateral
Amortized cost
of collateral
Goldman Sachs08/19/2608/19/281.7 %5.9 %$500,000 $240,199 $259,801 $418,204 $417,556 
Wells Fargo12/06/2712/06/271.5 %5.7 %500,000 442,345 57,655 80,916 80,406 
Barclays(2)
11/12/2508/13/261.7 %5.8 %500,000 449,600 50,400 63,000 63,000 
Bank of America06/06/2606/06/26— %— %200,000 200,000 — — — 
Totals$1,700,000 $1,332,144 $367,856 $562,120 $560,962 
________________________________
(1)Borrowings under secured credit agreements with a 25% recourse guarantee from Holdco. Each secured credit agreement contains defined mark-to-market provisions that permit the lenders to issue margin calls based on credit marks.
(2)On August 11, 2025, the Company executed an extension of the initial maturity date to November 12, 2025.
As a result of contributing collateral into TRTX 2025-FL6 upon its issuance during the three months ended March 31, 2025, the Company repaid $332.6 million of borrowings under its secured credit agreements. Additionally, the Company accelerated $0.1 million of unamortized deferred financing costs related to these agreements within interest expense in its consolidated statements of income and comprehensive income. See Note 5 for details regarding the Company's issuance of TRTX 2025-FL6.
The following table presents certain information regarding the Company’s secured credit agreements. Except as otherwise noted, all agreements are on a partial (25%) recourse basis (dollars in thousands):
December 31, 2024
Secured credit agreements(1)
Initial
maturity date
Extended
maturity date
Wtd. avg.
credit spread
Wtd. avg.
interest rate
Commitment
amount
Maximum
current availability
Balance
outstanding
Principal balance
of collateral
Amortized cost
of collateral
Goldman Sachs(2)
08/19/2608/19/282.2 %6.6 %$500,000 $238,879 $261,121 $485,557 $485,207 
Wells Fargo(3)
12/06/2712/06/271.7 %6.0 %500,000 274,470 225,530 295,833 294,810 
Barclays08/13/2508/13/261.7 %6.0 %500,000 437,474 62,526 84,827 84,754 
Bank of America06/06/2606/06/261.8 %6.1 %200,000 164,135 35,865 50,824 50,824 
Totals$1,700,000 $1,114,958 $585,042 $917,041 $915,595 
________________________________
(1)Borrowings under secured credit agreements with a 25% recourse guarantee from Holdco. Each secured credit agreement contains defined mark-to-market provisions that permit the lenders to issue margin calls based on credit marks.
(2)On January 31, 2024, the Company executed a two-year extension of the secured credit agreement through August 19, 2026. Until such date, new and revolving borrowings are permitted. After such date, the secured credit agreement automatically enters a two-year term-out period through August 19, 2028.
(3)On December 6, 2024, the Company executed a three-year extension of the secured credit agreement through December 6, 2027.
Secured Credit Agreement Terms
As of September 30, 2025 and December 31, 2024, the Company had four secured credit agreements to finance its loan investing activities. Credit spreads vary depending upon the collateral type, advance rate and other factors. Assets pledged as of September 30, 2025 and December 31, 2024 consisted of 15 and 21 mortgage loans, or participation interests therein, respectively. Under three of the four secured credit agreements, the Company transfers all of its rights, title and interest in the loans to the secured credit agreement counterparty in exchange for cash, and simultaneously agrees to reacquire the asset at a future date for an amount equal to the cash exchanged plus an interest factor. The secured credit agreement lender collects all principal and interest on related loans and remits to the Company the net amount after the lender collects its interest and other fees. For the fourth secured credit agreement, which until June 6, 2023 was a mortgage warehouse facility, the lender received a security interest (pledge) in the loans financed under the arrangement. Effective June 6, 2023, this credit facility was extended for three years and converted from a mortgage warehouse facility to a secured credit facility similar to the Company's other secured credit facilities. The secured credit agreements used to finance loan investments are 25% recourse to Holdco.
Under each of the Company’s secured credit agreements, the Company is required to post margin for changes in conditions to specific loans that serve as collateral for those secured credit agreements. The lender’s margin amount is limited to collateral-specific credit marks based on non-temporary declines in the value of the properties securing the underlying loan collateral. Market value determinations and redeterminations may be made by the repurchase lender in its sole discretion subject to certain specified parameters. These considerations only include credit-based factors unrelated to the capital markets.
The following table summarizes certain characteristics of the Company’s secured credit agreements secured by mortgage loan investments, including counterparty concentration risks (dollars in thousands):
September 30, 2025
Secured credit agreementsCommitment
amount
UPB of
collateral
Amortized cost
of collateral(1)
Amount
payable(2)
Net counterparty exposure(3)
Percent of
stockholders' equity
Days to
extended maturity
Goldman Sachs Bank$500,000 $418,204 $419,435 $260,213 $159,222 14.7 %1054
Wells Fargo500,000 80,916 80,836 57,774 23,062 2.1 %797
Barclays500,000 63,000 63,314 50,530 12,784 1.2 %317
Bank of America200,000 — — — — — %249
Total / weighted average$1,700,000 $562,120 $563,585 $368,517 $195,068 913
_______________________
(1)Loan amounts include interest receivable of $2.6 million and are net of premium, discount and origination fees of $1.2 million.
(2)Loan amounts include interest payable of $0.7 million and do not reflect unamortized deferred financing fees of $0.8 million.
(3)Loan amounts represent the net carrying value of the commercial real estate loans sold under agreements to repurchase, including accrued interest plus any cash or assets on deposit to secure the repurchase obligation, less the amount of the repurchase liability, including accrued interest.
The following table summarizes certain characteristics of the Company’s secured credit agreements secured by mortgage loan investments, including counterparty concentration risks (dollars in thousands):
 December 31, 2024
Secured credit agreementsCommitment
amount
UPB of
collateral
Amortized cost
of collateral(1)
Amount
payable(2)
Net counterparty exposure(3)
Percent of
stockholders' equity
Days to
extended maturity
Goldman Sachs Bank$500,000 $485,557 $489,121 $261,705 $227,416 20.4 %1327
Wells Fargo500,000 295,833 295,815 226,028 69,787 6.3 %1070
Barclays500,000 84,827 84,750 62,681 22,069 2.0 %590
Bank of America200,000 50,824 51,089 35,899 15,190 1.4 %522
Total / weighted average$1,700,000 $917,041 $920,775 $586,313 $334,462  1100
_______________________
(1)Loan amounts include interest receivable of $5.2 million and are net of premium, discount and origination fees of $1.4 million.
(2)Loan amounts include interest payable of $1.3 million and do not reflect unamortized deferred financing fees of $0.8 million.
(3)Loan amounts represent the net carrying value of the commercial real estate loans sold under agreements to repurchase, including accrued interest plus any cash or assets on deposit to secure the repurchase obligation, less the amount of the repurchase liability, including accrued interest.
Secured Revolving Credit Facility
On February 22, 2022, the Company closed a $250.0 million secured revolving credit facility with a syndicate of five lenders. During the fourth quarter of 2022, an additional lender was added to the facility, increasing the borrowing capacity to $290.0 million. During the first quarter of 2025, the Company amended the facility to extend the maturity by three years and increased the borrowing capacity to $375.0 million with a syndicate of seven lenders. In connection with the amendment, the Company incurred $3.4 million of deferred financing costs, including issuance and legal related costs. This facility has a maturity of February 13, 2028, an interest rate of Term SOFR plus 2.00% that is payable monthly in arrears, and an unused fee of 15 or 20 basis points, depending upon whether utilization exceeds 50.0%. During the three months ended September 30, 2025 and 2024, the weighted average unused fee was 15 and 20 basis points, respectively. During the nine months ended September 30, 2025 and 2024, the weighted average unused fee was 19 and 20 basis points, respectively. The facility generally provides the Company with interim financing of eligible loans for up to 180 days at an initial advance rate of 75.0%, which declines to 65.0%, 45.0%, and 0.0% after 90, 135, and 180 days from initial borrowing, respectively, depending on the likely source of refinancing. This facility is 100% recourse to Holdco.
As of September 30, 2025, the Company pledged three loan investments with an aggregate collateral principal balance of $310.0 million and had outstanding Term SOFR-based borrowings of $213.0 million. As of December 31, 2024, the Company pledged one loan investment with a collateral principal balance of $115.5 million and had outstanding Term SOFR-based borrowings of $86.6 million.
Asset-Specific Financing Arrangements
On December 5, 2023, the Company closed a $90.6 million asset-specific financing facility with HSBC Bank USA, National Association ("HSBC Facility"). On September 26, 2024, the Company added an additional loan to the loan financing facility, increasing the total facility size by $72.0 million. On September 26, 2025, the Company closed a $76.1 million asset-specific financing arrangement on the HSBC Facility. The facility provides asset-specific financing on a non-mark-to-market, matched term basis. This facility is 20% recourse to Holdco. The advance rate and borrowing rate are determined separately for each loan financed under the facility.
On June 30, 2022, the Company closed a $200.0 million loan financing facility with BMO Harris Bank ("BMO Facility"). The facility provides asset-specific financing on a non-mark-to-market, matched term basis. This facility is 25% recourse to Holdco. The advance rate and borrowing rate are determined separately for each loan financed under the facility.
On November 17, 2022, the Company closed a $23.3 million asset-specific financing arrangement with Customers Bank. The arrangement is non-mark-to-market, matched term, and non-recourse.
The following table details the Company's asset-specific financing arrangements (dollars in thousands):
September 30, 2025
FinancingCollateral
Asset-specific financingCountCommitment amountOutstanding principal balance
Carrying
value(1)
Wtd. avg.
spread(2)
Wtd. avg.
term(3)
CountOutstanding principal balanceAmortized costWtd. avg.
term
HSBC Facility1$76,125 $76,125 $75,807 1.9 %4.91$101,500 $100,516 4.9
BMO Facility1200,000 29,110 29,110 2.0 %1.9139,768 39,768 1.9
Total / weighted average$276,125 $105,235 $104,917 1.9 %4.1 years$141,268 $140,284 4.1 years
_______________________
(1)Net of $0.3 million unamortized deferred financing costs.
(2)Collateral loan assets and related financings are indexed to Term SOFR.
(3)Borrowings are term-matched to the corresponding collateral loan asset. The weighted average term assumes all extension options of the collateral loan assets are exercised by the borrower.
As a result of contributing collateral into TRTX 2025-FL6 upon its issuance during the three months ended March 31, 2025, the Company repaid $157.4 million of borrowings under the HSBC Facility and Customers Bank asset-specific financing arrangements. Additionally, the Company accelerated $0.6 million of unamortized deferred financing costs related to these arrangements within interest expense in its consolidated statements of income and comprehensive income. See Note 5 for details regarding the Company's issuance of TRTX 2025-FL6.
The following table details the Company's asset-specific financing arrangements (dollars in thousands):
December 31, 2024
FinancingCollateral
Asset-specific financingCountCommitment amountOutstanding principal balance
Carrying
value(1)
Wtd. avg.
spread(2)
Wtd. avg.
term(3)
CountOutstanding principal balanceAmortized costWtd. avg.
term
HSBC Facility1$144,114 $136,011 $135,451 2.0 %3.63$188,995 $187,958 3.6
BMO Facility1200,000 29,110 29,046 2.0 %2.7138,468 38,365 2.7
Customers Bank123,250 21,379 21,244 2.5 %2.7129,417 29,346 2.7
Total / weighted average$367,364 $186,500 $185,741 2.1 %3.4 years$256,880 $255,669 3.4 years
_______________________
(1)Net of $0.8 million unamortized deferred financing costs.
(2)Collateral loan assets and related financings are indexed to Term SOFR.
(3)Borrowings are term-matched to the corresponding collateral loan asset. The weighted average term assumes all extension options of the collateral loan assets are exercised by the borrower.
Mortgage Loan Payable
The Company, through a wholly owned special purpose subsidiary, is the borrower under a $31.2 million, non-recourse mortgage loan secured by a deed of trust against an REO asset. The first mortgage loan was provided by an institutional lender, has an interest-only term of five years with a maturity of July 6, 2028 and bears interest at a rate of 7.7%. As of September 30, 2025 and December 31, 2024, the carrying value of the loan was $30.8 million and $30.7 million, respectively.
Financial Covenant Compliance
Our financial covenants and guarantees for outstanding borrowings related to our secured financing agreements require Holdco to maintain compliance with the following financial covenants (among others):
Financial CovenantCurrent
Cash Liquidity
Minimum cash liquidity of no less than the greater of: $15.0 million; and 5.0% of Holdco’s recourse indebtedness.
Tangible Net Worth
$1.0 billion, plus 75% of all subsequent equity issuances (net of discounts, commissions, expense), minus 75% of the redeemed or repurchased preferred or redeemable equity or stock. With respect to the Secured Revolving Credit Facility, $0.8 billion, plus 75% of all subsequent equity issuances (net of discounts, commissions, expense) after September 30, 2024, minus 75% of the redeemed or repurchased preferred or redeemable equity or stock after September 30, 2024.
Debt-to-Equity
Debt-to-Equity ratio not to exceed 4.25 to 1.0.
Interest Coverage
Minimum interest coverage ratio of no less than 1.4 to 1.0, effective June 30, 2023. Previously, 1.5 to 1.0.
The financial covenants and guarantees for outstanding borrowings related to the Company’s secured credit agreements and secured revolving credit facility require Holdco to maintain compliance with certain financial covenants. The uncertain long-term impact of global macroeconomic conditions, including heightened inflation, slower growth or recession, changes to fiscal and monetary policy, sustained higher interest rates, the potential impact of tariffs, currency fluctuations, labor shortages, structural shifts and regulatory changes in the banking sector, and political and geopolitical conflicts, on the commercial real estate markets and global capital markets may make it more difficult to meet or satisfy these covenants, and there can be no assurance that the Company will remain in compliance with these covenants in the future.
Investment Portfolio Financing Financial Covenant Compliance
The Company was in compliance with all financial covenants for its investment portfolio financing arrangements to the extent of outstanding balances as of September 30, 2025 and December 31, 2024, respectively.
v3.25.3
Schedule of Maturities
9 Months Ended
Sep. 30, 2025
Debt Disclosure [Abstract]  
Schedule of Maturities Schedule of Maturities
As of September 30, 2025, future principal payments for the following five years and thereafter are as follows (dollars in thousands):
YearTotal indebtedness
Collateralized loan obligations(1)
Secured credit agreements(2)
Secured revolving credit facility(2)
Asset-specific financing arrangements(3)
Mortgage loan payable
2025$86,463 $36,063 $50,400 $— $— $— 
2026748,489 563,342 185,147 — — — 
2027462,987 376,222 57,655 — 29,110 — 
2028588,156 193,146 74,654 213,031 76,125 31,200 
2029376,075 376,075 — — — — 
Thereafter684,634 684,634 — — — — 
Total$2,946,804 $2,229,482 $367,856 $213,031 $105,235 $31,200 
(1)The scheduled maturities for the investment grade bonds issued by the Company's CRE CLOs are based upon the fully extended maturity of the underlying mortgage loan collateral, considering the reinvestment window of each CRE CLO.
(2)The scheduled maturities of the Company's secured credit agreement liabilities are based on the extended maturity date for the specific credit agreement where extension options are at the Company's option, subject to standard default provisions, or the current maturity date of those credit agreements where extension options are subject to counterparty approval.
(3)The scheduled maturities of the Company's asset-specific financing arrangements are based on the fully extended maturity date of the underlying mortgage loan collateral.
v3.25.3
Fair Value Measurements
9 Months Ended
Sep. 30, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements Fair Value Measurements
The Company’s consolidated balance sheet includes Level I fair value measurements related to cash equivalents and restricted cash. As of September 30, 2025 and December 31, 2024, the Company had $38.9 million and $124.7 million, respectively, invested in money market funds with original maturities of less than 90 days. The carrying values of these financial assets and liabilities are reasonable estimates of fair value because of the short-term maturities of these instruments. The consolidated balance sheet also includes loans held for investment, the assets and liabilities of the Company's CLOs, secured credit agreements, and asset-specific financing arrangements that are considered Level III fair value measurements. Level III items are not measured at fair value on a recurring basis, but are subject to fair value adjustments utilizing the fair value of the underlying collateral when there is evidence of impairment and when the loan is dependent solely on the collateral for payment of principal and interest.
The following tables provide information about the fair value of the Company’s financial assets and liabilities on the Company’s consolidated balance sheets (dollars in thousands):
September 30, 2025
Fair value
Principal balanceCarrying valueLevel ILevel IILevel III
Financial assets  
Loans held for investment$3,641,419 $3,566,672 $— $— $3,598,387 
Financial liabilities
Collateralized loan obligations2,229,482 2,220,332 — — 2,209,702 
Secured credit agreements367,856 367,083 — — 366,566 
Asset-specific financing arrangements105,235 104,917 — — 105,093 
Secured revolving credit facility213,031 210,151 — — 213,031 
Mortgage loan payable31,200 30,802 — — 31,200 
December 31, 2024
Fair value
Principal balanceCarrying valueLevel ILevel IILevel III
Financial assets  
Loans held for investment$3,284,510 $3,217,030 $— $— $3,258,017 
Financial liabilities  
Collateralized loan obligations1,682,288 1,681,660 — — 1,661,615 
Secured credit agreements585,042 584,235 — — 580,921 
Asset-specific financing arrangements186,500 185,741 — — 186,006 
Secured revolving credit facility86,625 86,492 — — 86,625 
Mortgage loan payable31,200 30,695 — — 31,200 
As of September 30, 2025 and December 31, 2024, the estimated fair value of the Company’s loans held for investment portfolio was $3.6 billion and $3.3 billion, respectively, which approximated carrying value. The weighted average gross credit spread for the Company’s loans held for investment portfolio as of September 30, 2025 and December 31, 2024 was 3.36% and 3.68%, respectively. The weighted average years to maturity as of September 30, 2025 and December 31, 2024 was 2.8 years and 2.4 years, respectively, assuming full extension of all loans held for investment.
As of September 30, 2025 and December 31, 2024, the estimated fair value of the collateralized loan obligation liabilities and secured credit agreements approximated fair value since current borrowing spreads reflect current market terms.
Level III fair values are determined based on standardized valuation models and significant unobservable market inputs, including holding period, discount rates based on LTV, property type and loan pricing expectations developed by the Manager that were corroborated with other institutional lenders to determine market spreads that are added to the forward curve of the underlying benchmark interest rate. There were no transfers of financial assets or liabilities within the levels of the fair value hierarchy during the three and nine months ended September 30, 2025.
v3.25.3
Income Taxes
9 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The Company indirectly owns 100% of the equity of TRSs. TRSs are subject to applicable U.S. federal, state, local and foreign income tax on their taxable income. In addition, as a REIT, the Company also may be subject to a 100% excise tax on certain transactions between it and its TRSs that are not conducted on an arm’s-length basis. The Company files income tax returns in the United States federal jurisdiction as well as various state and local jurisdictions. The filings are subject to normal reviews by tax authorities until the related statute of limitations expires. The years open to examination generally range from 2022 to present.
ASC 740 also prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company has analyzed its various federal and state filing positions and believes that its income tax filing positions and deductions are well documented and supported. As of September 30, 2025 and December 31, 2024, based on the Company’s evaluation, the Company did not have any material uncertain income tax positions.
The Company’s policy is to classify interest and penalties associated with underpayment of U.S. federal and state income taxes, if any, as a component of general and administrative expense on its consolidated statements of income and comprehensive income. For the three and nine months ended September 30, 2025 and 2024, the Company did not have interest or penalties associated with the underpayment of any income taxes.
The Company owns, through an entity classified as a partnership for U.S. federal tax purposes (“Parent LLC”), 100% of the common equity in Sub-REIT, which qualifies as a REIT for U.S. federal income tax purposes and is a separate taxpayer from both the Company and Parent LLC. Parent LLC is owned by the Company both directly and indirectly through a TRS. The Company, through Sub-REIT, issues CRE CLOs to finance on a non-recourse, non-mark-to-market basis a portion of its loan investment portfolio. Due to unusually low LIBOR rates between March 2020 and September 2022, coupled with high interest rate floors relating to many loans and participation interests pledged to Sub-REIT’s CLOs, certain of Sub-REIT’s CRE CLOs have in the past generated EII, which may be treated as UBTI. Published IRS guidance requires that Sub-REIT allocate its EII among its shareholders in proportion to its dividends paid. Accordingly, EII generated by Sub-REIT’s CRE CLOs is allocated to Parent LLC. Pursuant to the Parent LLC operating agreement, any EII allocated from Sub-REIT to Parent LLC is allocated further to the TRS. Consequently, no EII is allocated to the Company and, as a result, the Company’s shareholders will not be allocated any EII (or UBTI attributable to such EII) by the Company. The tax liability borne by the TRS on the EII is approximately 21%. If a tax liability is incurred, it would be included in the consolidated statements of income and comprehensive income and balance sheets of the Company.
For the three months ended September 30, 2025 and 2024, the Company recognized $0.1 million and $0.1 million, respectively, of federal, state, and local tax expense. For the nine months ended September 30, 2025 and 2024, the Company recognized $0.3 million and $0.6 million, respectively, of federal, state, and local tax expense.
There were no material income tax assets or income tax liabilities as of September 30, 2025 and December 31, 2024.
As of December 31, 2021, the Company had $187.6 million of remaining capital losses that it can carry forward into future years. During the year ended December 31, 2022, the Company utilized $13.3 million of the $187.6 million of available remaining capital loss carryforwards to offset the capital gain generated from the partial sale of a REO in April 2022. During the year ended December 31, 2023, the Company incurred a capital loss of $19.8 million from the sale of an acquired loan. As of September 30, 2025, the Company has $194.1 million of capital losses, of which $174.3 million and $19.8 million will expire at the end of 2025 and 2028, respectively, if unused.
The Company does not expect these capital loss carryforwards to reduce the amount that the Company will be required to distribute in accordance with the requirement that the Company distribute to its stockholders at least 90% of the Company’s REIT taxable income (computed without regard to the deduction for dividends paid and excluding net capital gain) each year to continue to qualify as a REIT.
v3.25.3
Related Party Transactions
9 Months Ended
Sep. 30, 2025
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions
Management Agreement
The Company is externally managed and advised by the Manager pursuant to the terms of a management agreement between the Company and the Manager (as amended, the “Management Agreement”). Pursuant to the Management Agreement, the Company pays the Manager a base management fee equal to the greater of $250,000 per annum ($62,500 per quarter) or 1.50% per annum (0.375% per quarter) of the Company’s “Equity” as defined in the Management Agreement. Net proceeds from the issuance of Series B and Series C Preferred Stock are included in the Company’s Equity for purposes of determining the base management fee using the same daily weighted average method as is utilized for common equity. The base management fee is payable in cash, quarterly in arrears. The Manager is also entitled to incentive compensation which is calculated and payable in cash with respect to each calendar quarter in arrears in an amount, not less than zero, equal to the difference between: (1) the product of (a) 20% and (b) the difference between (i) the Company’s Core Earnings for the most recent 12-month period, including the calendar quarter (or part thereof) for which the calculation of incentive compensation is being made (the “applicable period”), and (ii) the product of (a) the Company’s Equity in the most recent 12-month period, including the applicable period, and (b) 7% per annum; and (2) the sum of any incentive compensation paid to the Manager with respect to the first three calendar quarters of the most recent 12-month period. No incentive compensation is payable to the Manager with respect to any calendar quarter unless Core Earnings for the 12 most recently completed calendar quarters is greater than zero. For purposes of calculating the Manager’s incentive compensation, the Management Agreement specifies that equity securities of the Company or any of the Company’s subsidiaries that are entitled to a specified periodic distribution or have other debt characteristics will not constitute equity securities and will not be included in “Equity” for the purpose of calculating incentive compensation. Instead, the aggregate distribution amount that accrues to such equity securities during the calendar quarter of such calculation will be subtracted from Core Earnings, before incentive compensation for purposes of calculating incentive compensation, unless such distribution is otherwise excluded from Core Earnings.
Core Earnings, as defined in the Management Agreement, means the net income (loss) attributable to the holders of the Company’s common stock and, without duplication, the holders of the Company’s subsidiaries’ equity securities (other than the Company or any of the Company’s subsidiaries), computed in accordance with GAAP, including realized gains and losses not otherwise included in net income (loss), and excluding (i) non-cash equity compensation expense, (ii) the incentive compensation, (iii) depreciation and amortization, (iv) any unrealized gains or losses, including an allowance for credit losses, or other similar non-cash items that are included in net income for the applicable period, regardless of whether such items are included in other comprehensive income or loss or in net income and (v) one-time events pursuant to changes in GAAP and certain material non-cash income or expense items, in each case after discussions between the Manager and the Company’s independent directors and approved by a majority of the Company’s independent directors.
Management Fees and Incentive Management Fees Incurred and Paid
The following table details the management fees and incentive management fees incurred and paid pursuant to the Management Agreement (dollars in thousands):
Three Months Ended September 30,Nine Months Ended September 30,
2025202420252024
Incurred
Management fees$5,237 $5,107 $15,584 $15,138 
Incentive management fee— — — 
Total management and incentive fees incurred$5,237 $5,107 $15,584 $15,138 
Paid
Management fees$5,194 $5,044 $15,458 $14,944 
Incentive management fee— — — — 
Total management and incentive fees paid$5,194 $5,044 $15,458 $14,944 
Management fees and incentive management fees included in payable to affiliates on the consolidated balance sheets as of September 30, 2025 and December 31, 2024 are $5.2 million and $5.1 million, respectively. No incentive management fee was earned during the three and nine months ended September 30, 2025 and 2024.
Termination Fee
A termination fee would be due to the Manager upon termination of the Management Agreement by the Company absent a cause event. The termination fee would also be payable to the Manager upon termination of the Management Agreement by the Manager if the Company materially breaches the Management Agreement. The termination fee is equal to three times the sum of (x) the average annual base management fee and (y) the average annual incentive compensation earned by the Manager, in each case during the 24-month period immediately preceding the most recently completed calendar quarter prior to the date of termination.
Other Related Party Transactions
The Manager or its affiliates is responsible for the expenses related to the personnel of the Manager and its affiliates who provide services to the Company. However, the Company does reimburse the Manager for agreed-upon amounts based upon the Company’s allocable share of the compensation (including, without limitation, annual base salary, bonus, any related withholding taxes and employee benefits) paid to (i) the Manager’s personnel serving as the Company’s chief financial officer based on the percentage of his or her time spent managing the Company’s affairs and (ii) other corporate finance, tax, accounting, internal audit, legal risk management, operations, compliance and other non-investment personnel of the Manager or its affiliates who spend all or a portion of their time managing the Company’s affairs, based on the percentage of time devoted by such personnel to the Company’s and the Company’s subsidiaries’ affairs. During the three months ended September 30, 2025 and 2024, the Company reimbursed to the Manager $0.4 million and $0.4 million, respectively, of expenses for services rendered on its behalf by the Manager and its affiliates. During the nine months ended September 30, 2025 and 2024, the Company reimbursed the Manager $1.1 million and $1.1 million, respectively, of expenses for services rendered on its behalf by the Manager and its affiliates.
The Company is required to pay the Manager or its affiliates for documented costs and expenses incurred with third parties by the Manager or its affiliates on behalf of the Company, subject to the Company’s review and approval of such costs and expenses. The Company’s obligation to pay for costs and expenses incurred on its behalf is not subject to a dollar limitation.
As of September 30, 2025 and December 31, 2024, no amounts remained outstanding and payable to the Manager or its affiliates for third-party expenses that were incurred on behalf of the Company. All expenses due and payable to the Manager are reflected in the respective expense category of the consolidated statements of income and comprehensive income or consolidated balance sheets based on the nature of the item.
The Company engaged SOP 2 Management, LLC, a portfolio company owned by an affiliate of TPG, Inc., to provide a specified scope of asset management services related to the Company's REO properties. During the three and nine months ended September 30, 2025, the Company incurred $0.5 million and $1.6 million, respectively, of expenses for these services. During the three and nine months ended September 30, 2024, the Company incurred $0.6 million and $0.7 million, respectively, of expenses for these services.
The Company engaged TPG Capital BD, an affiliate of TPG, Inc. to provide capital markets services in connection with the issuance of TRTX 2025-FL6. The Company incurred $0.1 million of expenses for these services.
v3.25.3
Earnings per Share
9 Months Ended
Sep. 30, 2025
Earnings Per Share [Abstract]  
Earnings per Share Earnings per Share
The Company calculates its basic and diluted earnings per share using the two-class method for all periods presented, which defines unvested stock-based compensation awards that contain nonforfeitable rights to dividends as participating securities. The two-class method is an allocation formula that determines earnings per share for each share of common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all earnings (distributed and undistributed) are allocated to common shares and participating securities based on their respective rights to receive dividends. The unvested restricted shares of the Company's common stock granted to certain current and former employees of affiliates of the Manager and affiliates of the Manager qualify as participating securities. These restricted shares have the same rights as the Company’s other shares of common stock, including participating in any dividends, and therefore are included in the Company’s basic and diluted earnings per share calculation. For the three months ended September 30, 2025 and 2024, $0.4 million and $0.4 million, respectively, of common stock dividends declared and undistributed net income attributable to common stockholders were allocated to unvested shares of our common stock pursuant to stock grants made under the Company’s Incentive Plans. For the nine months ended September 30, 2025 and 2024, $1.6 million and $1.5 million, respectively, of common stock dividends declared and undistributed net income attributable to common stockholders were allocated to unvested shares of our common stock pursuant to stock grants made under the Company’s Incentive Plans. See Note 12 for details.
The computation of diluted earnings per common share is based on the weighted average number of participating securities outstanding plus the incremental shares that would be outstanding assuming exercise of the Warrants. The number of incremental common shares is calculated utilizing the treasury stock method. As discussed below in Note 12, on May 8, 2024, all of the Warrants were exercised on a net settlement basis, resulting in the issuance of 2,647,059 shares of the Company's common stock. As of September 30, 2025 and 2024, there were no Warrants outstanding.
The following table sets forth the calculation of basic and diluted earnings per common share based on the weighted average number of shares of common stock outstanding (dollars in thousands, except share and per share data):
Three Months Ended September 30,Nine Months Ended September 30,
2025202420252024
Net income$21,993 $22,194 $56,343 $63,653 
Preferred stock dividends(1)
(3,148)(3,148)(9,444)(9,444)
Participating securities' share in earnings(396)(370)(1,609)(1,452)
Net income attributable to common stockholders$18,449 $18,676 $45,290 $52,757 
Weighted average common shares outstanding, basic78,515,639 80,925,851 79,646,365 79,422,617 
Weighted average common shares outstanding, diluted78,813,809 81,365,205 80,182,854 80,310,598 
Earnings per common share, basic(2)
$0.23 $0.23 $0.57 $0.66 
Earnings per common share, diluted(2)
$0.23 $0.23 $0.56 $0.66 
_______________________
(1)Includes preferred stock dividends declared and paid on outstanding shares of Series A Preferred Stock and Series C Preferred Stock.
(2)Basic and diluted earnings per common share are computed independently based on the weighted average shares of common stock outstanding. Diluted earnings per common share includes the impact of participating securities outstanding. Prior to the May 8, 2024 Warrant exercise, diluted earnings per common share included any incremental shares that would be outstanding assuming the exercise of the Warrants. The sum of the quarterly earnings (loss) per common share amounts may not agree to the total for the nine months ended September 30, 2025 and 2024.
v3.25.3
Stockholders' Equity
9 Months Ended
Sep. 30, 2025
Stockholders' Equity Note [Abstract]  
Stockholders' Equity Stockholders' Equity
Series C Cumulative Redeemable Preferred Stock
On June 14, 2021, the Company received net proceeds of $194.4 million from the sale of the 8,050,000 shares of Series C Preferred Stock after deducting the underwriting discount and commissions of $6.3 million and issuance costs of $0.6 million. The Company used the net proceeds from the offering to partially fund the redemption of all of the outstanding shares of the Company’s Series B Preferred Stock. The Series C Preferred Stock is currently listed on the NYSE under the symbol “TRTX PRC.” In connection with the Series C Preferred Stock issuance the Company paid TPG Capital BD, LLC a $0.7 million underwriting discount and commission for its services as joint bookrunner. The underwriting discount and commission was settled net of the preferred stock issuance proceeds and recorded as a reduction to additional paid-in-capital in the Company’s consolidated statement of changes in equity at closing.
The Company’s Series C Preferred Stock has a liquidation preference of $25.00 per share. When, as, and if authorized by the Company’s Board of Directors and declared by the Company, dividends on Series C Preferred Stock will be payable quarterly in arrears on or about March 30, June 30, September 30, and December 30 of each year at a rate per annum equal to 6.25% per annum of the $25.00 per share liquidation preference ($1.5624 per share annually or $0.3906 per share quarterly). Dividends on the Series C Preferred Stock are cumulative. The first dividend on the Series C Preferred Stock was payable on September 30, 2021, and covered the period from, and including, June 14, 2021 to, but not including, September 30, 2021 and was in the amount of $0.4601 per share.
On and after June 14, 2026, the Company, at its option, upon not fewer than 30 days’ nor more than 60 days’ written notice, may redeem the Series C Preferred Stock, in whole, at any time, or in part, from time to time, for cash, at a redemption price of $25.00 per share, plus any accrued and unpaid dividends (whether or not declared) on such shares of Series C Preferred Stock to, but not including, the redemption date (other than any dividend with a record date before the applicable redemption date and a payment date after the applicable redemption date, which shall be paid on the payment date notwithstanding prior redemption of such shares).
Upon the occurrence of a Change of Control event, the holders of Series C Preferred Stock have the right to convert their shares solely into common stock at their request and do not have the right to request that their shares convert into cash or a combination of cash and common stock. The Company, upon the occurrence of a Change of Control event, at its option, upon not fewer than 30 days’ nor more than 60 days’ written notice, may redeem the shares of Series C Preferred Stock, in whole or in part, within 120 days after the first date on which such Change of Control occurred, for cash at a redemption price equal to $25.00 per share, plus any accrued and unpaid dividends (whether or not declared) to, but not including, the redemption date (other than any dividend with a record date before the applicable redemption date and a payment date after the applicable redemption date, which will be paid on the payment date notwithstanding prior redemption of such shares).
Holders of Series C Preferred Stock have no voting rights except as set forth in the Articles Supplementary for the Series C Preferred Stock.
Series B Cumulative Redeemable Preferred Stock and Warrants to Purchase Shares of Common Stock
On May 28, 2020, the Company issued 9,000,000 shares of the Company's 11.0% Series B Preferred Stock, par value $0.001 per share (the "Series B Preferred Stock"), and Warrants to purchase up to 12,000,000 shares of the Company's common stock to PE Holder L.L.C., a Delaware limited liability company (the “Purchaser”), an affiliate of Starwood Capital Group Global II, L.P., for an aggregate purchase price of $225.0 million. On June 16, 2021, the Company redeemed all 9,000,000 outstanding shares of the Series B Preferred Stock at an aggregate redemption price of approximately $247.5 million.
The Warrants were exercisable on a net settlement basis and would have expired on May 28, 2025. The Warrants were classified as equity and were initially recorded at their estimated fair value of $14.4 million with no subsequent remeasurement. On May 8, 2024, the Purchaser exercised all of the Warrants on a net settlement basis, and the Company issued 2,647,059 shares of the Company's common stock to the Purchaser. As of September 30, 2025, there were no Warrants outstanding.
Share Repurchase Program
On April 25, 2024, the Company's Board of Directors approved a share repurchase program (the "Completed Program") pursuant to which the Company was authorized to repurchase up to $25.0 million of the Company's common stock, the remaining capacity of which was utilized during the three months ended September 30, 2025. On September 3, 2025, the Company's Board of Directors approved a new share repurchase program (the "New Program") pursuant to which the Company is authorized to repurchase up to $25.0 million of the Company's common stock. The New Program authorizes the repurchase of common stock from time to time on the open market or in privately negotiated transactions, including under 10b5-1 plans. During the three months ended September 30, 2025, the Company repurchased 1,117,024 shares of common stock under the Completed Program, at a weighted average price of $8.29 per share, for total consideration (including commissions and related fees) of $9.3 million. During the nine months ended September 30, 2025, the Company repurchased an aggregate of 3,155,209 shares of common stock under the Completed Program, at a weighted average price of $7.89 per share, for total consideration (including commissions and related fees) of $25.0 million.
As of September 30, 2025, the Company had $25.0 million of remaining capacity under the New Program. See Note 16 for details regarding the Company's repurchases of shares of common stock under the New Program during the period from October 1, 2025 through October 24, 2025.
Dividends
Upon the approval of the Company’s Board of Directors, the Company accrues dividends. The Company intends to distribute each year not less than 90% of its taxable income to its stockholders to comply with the REIT provisions of the Internal Revenue Code. The Board of Directors will determine whether to pay future dividends, entirely in cash, or in a combination of stock and cash based on facts and circumstances at the time such decisions are made.
On September 12, 2025, the Company’s Board of Directors declared and approved a cash dividend of $0.24 per share of common stock, or $19.1 million in the aggregate, for the third quarter of 2025. The common stock dividend was paid on October 24, 2025 to the holders of record of the Company’s common stock as of September 26, 2025.
On September 8, 2025, the Company’s Board of Directors declared a cash dividend of $0.3906 per share of Series C Preferred Stock, or $3.1 million in the aggregate, for the third quarter of 2025. The Series C Preferred Stock dividend was paid on September 30, 2025 to the preferred stockholders of record as of September 19, 2025.
On September 13, 2024, the Company’s Board of Directors declared and approved a cash dividend of $0.24 per share of common stock, or $19.7 million in the aggregate, for the third quarter of 2024. The common stock dividend was paid on October 25, 2024 to the holders of record of the Company’s common stock as of September 27, 2024.
On September 6, 2024, the Company’s Board of Directors declared a cash dividend of $0.3906 per share of Series C Preferred Stock, or $3.1 million in the aggregate, for the third quarter of 2024. The Series C Preferred Stock dividend was paid on September 30, 2024 to the preferred stockholders of record as of September 20, 2024.
For the nine months ended September 30, 2025 and 2024, common stock dividends in the amount of $58.5 million and $58.7 million, respectively, were declared and approved.
For the nine months ended September 30, 2025 and 2024, Series C Preferred Stock dividends in the amount of $9.4 million and $9.4 million, respectively, were declared and approved.
As of September 30, 2025 and December 31, 2024, common stock dividends of $19.1 million and $20.0 million, respectively, were unpaid and are reflected in dividends payable on the Company’s consolidated balance sheets.
v3.25.3
Stock-based Compensation
9 Months Ended
Sep. 30, 2025
Share-Based Payment Arrangement [Abstract]  
Stock-based Compensation Stock-based Compensation
The Company does not have any employees. As of September 30, 2025, certain individuals employed by an affiliate of the Manager and certain members of the Company’s Board of Directors were compensated, in part, through the issuance of stock-based instruments.
The Company’s Board of Directors has adopted, and the Company’s stockholders have approved, the TPG RE Finance Trust, Inc. 2025 Equity Incentive Plan (the “2025 Incentive Plan”). As a result of the adoption of the 2025 Incentive Plan, no further awards will be granted under the TPG RE Finance Trust, Inc. Amended and Restated 2017 Equity Incentive Plan (as amended from time to time, the “2017 Incentive Plan” and, together with the 2025 Incentive Plan, the “Incentive Plans”).
The 2025 Incentive Plan provides for the grant of equity-based compensation awards to the Company’s, and its affiliates’, directors, officers, employees (if any) and consultants, and the members, officers, directors, employees and consultants of our Manager or its affiliates, as well as to our Manager and other entities that provide services to us and our affiliates and the employees of such entities. The 2025 Incentive Plan provides for the reservation of 6,732,067 shares of the Company's common stock, plus the number of shares that become available for delivery under the 2025 Incentive Plan with respect to Existing Awards (as defined below) in accordance with the share recycling provisions described below. If all or any portion of an award granted under the 2017 Incentive Plan that was outstanding as of May 20, 2025 (an “Existing Award”), expires or is cancelled, forfeited, exchanged, settled for cash or otherwise terminated without the actual delivery of shares, any shares subject to such Existing Award will again be available for new awards under the 2025 Equity Incentive Plan. Any shares withheld or surrendered in payment of any taxes relating to Existing Awards (other than options or stock appreciation rights) will be again available for new awards under the 2025 Incentive Plan.
The following table details the outstanding common stock awards and includes the numbers of shares granted and weighted average grant date fair value per share under the Incentive Plans:
Common Stock
Weighted Average Grant Date Fair Value per Share
Balance as of December 31, 20242,377,123 $7.98 
Granted10,403 7.06 
Vested(854,456)8.24 
Forfeited(62,690)7.77 
Balance as of September 30, 20251,470,380 $7.76 
Generally, common shares vest over a four-year period pursuant to the terms of the award and the applicable Incentive Plan with the exception of deferred stock units granted to certain members of the Company's Board of Directors that are vested upon issuance.
The following table presents the number of shares associated with outstanding awards that will vest over the next four years:
Share Grant Vesting YearShares of Common Stock
2026752,333 
2027472,583 
2028242,864 
20292,600 
Total1,470,380 
During the three and nine months ended September 30, 2025, the Company accrued 3,131 and 9,716 shares of common stock for dividends that are paid-in-kind to non-management members of its Board of Directors related to the dividends payable to holders of record of our common stock as of March 28, 2025, June 27, 2025, and September 26, 2025.
During the three and nine months ended September 30, 2024, the Company accrued 3,811 and 11,333 shares of common stock for dividends that are paid-in-kind to non-management members of its Board of Directors related to the dividends payable to holders of record of our common stock as of March 28, 2024, June 27, 2024, and September 27, 2024.
As of September 30, 2025, total unrecognized compensation costs relating to unvested stock-based compensation arrangements was $9.7 million. These compensation costs are expected to be recognized over a weighted average period of 1.1 years from September 30, 2025. For the three months ended September 30, 2025 and 2024, the Company recognized $1.4 million and $1.1 million, respectively, of stock-based compensation expense. For the nine months ended September 30, 2025 and 2024, the Company recognized $5.4 million and $4.5 million, respectively, of stock-based compensation expense.
v3.25.3
Commitments and Contingencies
9 Months Ended
Sep. 30, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Unfunded Commitments
As part of its lending activities, the Company commits to certain funding obligations which are not advanced at loan closing and that have not been recognized in the Company’s consolidated financial statements. These commitments to extend credit are made as part of the Company’s loans held for investment portfolio and are generally utilized for capital expenditures, including base building work, tenant improvement costs and leasing commissions, and interest reserves. The aggregate amount of unrecognized unfunded loan commitments existing as of September 30, 2025 and December 31, 2024 was $106.8 million and $127.9 million, respectively.
The Company recorded an allowance for credit losses on loan commitments that are not unconditionally cancellable by the Company of $1.6 million and $2.4 million as of September 30, 2025 and December 31, 2024, respectively, which is included in accrued expenses and other liabilities on the Company’s consolidated balance sheets.
Litigation
From time to time, the Company may be involved in various claims and legal actions arising in the ordinary course of business. The Company establishes an accrued liability for loss contingencies when a settlement arising from a legal proceeding is both probable and reasonably estimable. If a legal matter is not probable and reasonably estimable, no such liability is recorded. Examples of this include (i) early stages of a legal proceeding, (ii) damages that are unspecified or cannot be determined, (iii) discovery has not started or is incomplete or (iv) there is uncertainty as to the outcome of pending appeals or motions. If these items exist, an estimated range of potential loss cannot be determined and as such the Company does not record an accrued liability.
As of September 30, 2025 and December 31, 2024, the Company was not involved in any material legal proceedings and has not recorded an accrued liability for loss contingencies.
v3.25.3
Concentration of Credit Risk
9 Months Ended
Sep. 30, 2025
Risks and Uncertainties [Abstract]  
Concentration of Credit Risk Concentration of Credit Risk
Property Type
A summary of the Company’s portfolio of loans held for investment by property type based on total loan commitment and current unpaid principal balance (“UPB”) follows (dollars in thousands):
September 30, 2025
Property typeLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
Multifamily$1,932,037 $54,852 51.6%$1,878,050 51.6%
Office584,547 16,746 15.6567,801 15.6
Industrial458,400 32,160 12.2 426,240 11.7 
Life Science333,477 — 8.9 333,477 9.2 
Hotel293,100 797 7.8 292,303 8.0 
Mixed-Use78,775 2,227 2.1 76,548 2.1 
Self Storage67,000 — 1.8 67,000 1.8 
Total$3,747,336 $106,782 100.0%$3,641,419 100.0%
December 31, 2024
Property typeLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
Multifamily$1,777,221 $56,101 52.0%$1,721,480 52.4%
Office606,047 23,788 17.8 582,259 17.7 
Life Science368,573 14,019 10.8 354,554 10.8 
Hotel348,400 14,110 10.2 334,290 10.2 
Industrial166,000 16,400 4.9 149,600 4.6 
Mixed-Use78,775 3,448 2.3 75,327 2.3 
Self Storage67,000 — 2.0 67,000 2.0 
Total$3,412,016 $127,866 100.0%$3,284,510 100.0%
Loan commitments exclude capitalized interest of $0.9 million and $0.4 million as of September 30, 2025 and December 31, 2024, respectively.
Geography
All of the Company’s loans held for investment are secured by properties within the United States. The geographic composition of loans held for investment based on total loan commitment and current UPB follows (dollars in thousands):
September 30, 2025
Geographic regionLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
West$1,390,724 $30,105 37.1%$1,361,484 37.4%
East887,384 20,514 23.7866,870 23.8
South760,628 31,249 20.3 729,379 20.0 
Various573,000 23,512 15.3 549,488 15.1 
Midwest135,600 1,402 3.6 134,198 3.7 
Total$3,747,336 $106,782 100.0%$3,641,419 100.0%
December 31, 2024
Geographic regionLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
West$1,254,320 $47,318 36.7%$1,207,362 36.8%
East965,249 12,678 28.3 952,571 29.0 
South817,847 49,016 24.0 768,831 23.4 
Various309,000 16,800 9.1 292,200 8.9 
Midwest65,600 2,054 1.9 63,546 1.9 
Total$3,412,016 $127,866 100.0%$3,284,510 100.0%
Loan commitments exclude capitalized interest of $0.9 million and $0.4 million as of September 30, 2025 and December 31, 2024, respectively.
Category
A summary of the Company’s portfolio of loans held for investment by loan category based on total loan commitment and current UPB follows (dollars in thousands):
September 30, 2025
Loan categoryLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
Bridge$1,952,109 $44,879 52.1%$1,908,095 52.4%
Moderate Transitional952,443 33,753 25.4 918,690 25.2 
Light Transitional842,784 28,150 22.5 814,634 22.4 
Total$3,747,336 $106,782 100.0%$3,641,419 100.0%
December 31, 2024
Loan categoryLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
Bridge$1,522,789 $27,472 44.6%$1,495,677 45.5%
Moderate Transitional1,009,038 63,063 29.6 945,975 28.8 
Light Transitional880,189 37,331 25.8 842,858 25.7 
Total$3,412,016 $127,866 100.0%$3,284,510 100.0%
Loan commitments exclude capitalized interest of $0.9 million and $0.4 million as of September 30, 2025 and December 31, 2024, respectively.
v3.25.3
Subsequent Events
9 Months Ended
Sep. 30, 2025
Subsequent Events [Abstract]  
Subsequent Events Subsequent Events
The following events occurred subsequent to September 30, 2025:
The Company closed, three first mortgage loans with aggregate total loan commitments of $196.5 million and aggregate initial fundings of $183.2 million. The first mortgage loans are secured by a portfolio of industrial and multifamily properties.
The Company received the full repayment of three first mortgage loans with aggregate total loan commitments and an aggregate unpaid principal balance of $230.7 million and $225.3 million, respectively. The loans carried a weighted average risk rating of 3.0 as of September 30, 2025.
From October 1, 2025 through October 24, 2025, the Company repurchased 45,367 shares of common stock, at a weighted average price of $8.50 per share, for total consideration (including commissions and related fees) of $0.4 million. The Company had $24.6 million of remaining capacity under its share repurchase program as of October 24, 2025.
On October 27, 2025, the Company announced the pricing of TRTX 2025-FL7, a $1.1 billion managed CRE CLO. The Company expects approximately $957.0 million of investment grade securities to be placed with institutional investors. The proceeds are expected to be used to redeem TRTX 2021-FL4. TRTX 2025-FL7 is expected to close on or around November 17, 2025, subject to customary closing conditions.
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
v3.25.3
Summary of Significant Accounting Policies (Policies)
9 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation
The interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). The interim consolidated financial statements include the Company's accounts, consolidated variable interest entities for which the Company is the primary beneficiary, and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. The Company believes it has made all necessary adjustments, consisting of only normal recurring items, so that the consolidated financial statements are presented fairly and that estimates made in preparing the consolidated financial statements are reasonable and prudent. The operating results presented for interim periods are not necessarily indicative of the results that may be expected for any other interim period or for the entire year. These interim consolidated financial statements should be read in conjunction with the Company’s Form 10-K filed with the SEC on February 18, 2025.
Use of Estimates
Use of Estimates
The preparation of the consolidated financial statements in conformity with GAAP requires estimates of assets, liabilities, revenues, expenses and disclosure of contingent assets and liabilities at the date of the consolidated financial statements. Actual results could differ from management’s estimates, and such differences could be material. Significant estimates made in the consolidated financial statements include, but are not limited to, the adequacy of our allowance for credit losses and the valuation inputs related thereto. Actual amounts and values as of the balance sheet dates may be materially different from the amounts and values reported due to the inherent uncertainty in the estimation process and the limited availability of observable pricing inputs due to the nature of transitional mortgage loans. Also, future amounts and values could differ materially from those estimates due to changes in values and circumstances after the balance sheet date and the limited availability of observable prices.
Segments
Segments
The Company operates its business in a single operating and reportable segment, which is consistent with how the Company’s Chief Executive Officer, who is its chief operating decision maker (“CODM”), assesses financial performance and allocates resources. The CODM uses consolidated Net income (loss) as one of the primary measures to assess financial performance and allocate resources. All expense categories on the Company’s consolidated statements of income (loss) are significant, and there are no other significant expenses that would require disclosure. There is no difference between segment assets and total consolidated assets.
Principles of Consolidation The interim consolidated financial statements include the Company's accounts, consolidated variable interest entities for which the Company is the primary beneficiary, and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated.
Principles of Consolidation
Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810—Consolidation (“ASC 810”) provides guidance on the identification of a variable interest entity (“VIE”), for which control is achieved through means other than voting rights, and the determination of which business enterprise, if any, should consolidate the VIE. An entity is considered a VIE if any of the following applies: (1) the equity investors (if any) lack one or more of the essential characteristics of a controlling financial interest; (2) the equity investment at risk is insufficient to finance that entity’s activities without additional subordinated financial support; or (3) the equity investors have voting rights that are not proportionate to their economic interests and the activities of the entity involve or are conducted on behalf of an investor with a disproportionately small voting interest. The Company consolidates VIEs in which the Company is considered to be the primary beneficiary. The primary beneficiary is defined as the entity having both of the following characteristics: (1) the power to direct the activities that, when taken together, most significantly impact the VIE’s performance; and (2) the obligation to absorb losses and right to receive the returns from the VIE that would be significant to the VIE.
At each reporting date, the Company reconsiders its primary beneficiary conclusions for all its VIEs to determine if its obligation to absorb losses of, or its rights to receive benefits from, the VIE could potentially be more than insignificant, and will consolidate or not consolidate in accordance with GAAP.
Revenue Recognition
Revenue Recognition
Interest income on loans is accrued using the interest method based on the contractual terms of the loan. The objective of the interest method is to arrive at periodic interest income, including recognition of fees and costs, at a constant effective yield. Premiums, discounts, and origination fees are amortized or accreted into interest income over the lives of the loans using the interest method, or on a straight-line basis when it approximates the interest method. Extension and modification fees are accreted into interest income on a straight-line basis, when it approximates the interest method, over the related extension or modification period. Exit fees are accreted into interest income on a straight-line basis, when it approximates the interest method, over the lives of the loans to which they relate unless they can be waived by the Company or a co-lender in connection with a loan refinancing, or if timely collection of principal and interest is doubtful. Prepayment penalties from borrowers are recognized as interest income when received. Certain of the Company’s loan investments have in the past, and may in the future, provide for additional interest based on the borrower’s operating cash flow or appreciation in the value of the underlying collateral. Such amounts are considered contingent interest and are reflected as interest income only upon certainty of collection. Certain of the Company’s loan investments have in the past, and may in the future, provide for the accrual of interest (in part, or in whole) instead of its current payment in cash, with the accrued interest (“PIK interest”) added to the unpaid principal balance of the loan. Such PIK interest is recognized currently as interest income unless the Company concludes eventual collection is unlikely, in which case the PIK interest is written off.
All interest accrued but not received for loans placed on non-accrual status is subtracted from interest income at the time the loan is placed on non-accrual status. Based on the Company’s judgment as to the collectability of principal, a loan on non-accrual status is either accounted for on a cash basis, where interest income is recognized only upon receipt of cash for interest payments, or on a cost-recovery basis, where all cash receipts reduce the loan’s carrying value, and interest income is only recorded when such carrying value has been fully recovered.
Loans Held for Investment
Loans Held for Investment
Loans that the Company has the intent and ability to hold for the foreseeable future, or until maturity or repayment, are reported at their outstanding principal balances net of cumulative write-offs, interest applied to principal (for loans accounted for using the cost-recovery method), unamortized premiums, discounts, loan origination fees and costs. Loan origination fees and direct loan origination costs are deferred and recognized in interest income over the estimated life of the loans using the interest method, or on a straight-line basis when it approximates the interest method, adjusted for actual prepayments. Interest accrued but not yet collected is separately reported as accrued interest and fees receivable on the Company’s consolidated balance sheets.
Non-Accrual Loans and Loans Held for Sale
Non-Accrual Loans
Loans are placed on non-accrual status when the full and timely collection of principal or interest is doubtful, generally when: management determines that the borrower is incapable of, or has ceased efforts toward, curing the cause of a default; the loan becomes 90 days or more past due for principal or interest; or the loan experiences a maturity default. The Company considers an account past due when an obligor fails to pay substantially all (defined as 90%) of the scheduled contractual payments by the due date. In each case, the period of delinquency is based on the number of days payments are contractually past due. A loan may be returned to accrual status if all delinquent principal and interest payments are brought current, and collectability of the remaining principal and interest payments in accordance with the loan agreement is reasonably assured. Loans that, in the judgment of the Manager, are adequately secured and in the process of collection are maintained on accrual status, even if they are 90 days or more past due.
Loans Held for Sale
The Company may change its intent, or its assessment of its ability, to hold for the foreseeable future loans held for investment based on changes in the real estate market, capital markets, or when a shift occurs in the Company's approach to loan portfolio construction. Once a determination is made to sell a loan, or the Company determines it no longer has the intent and ability to hold a loan held for investment for the foreseeable future, the loan is transferred to loans held for sale. In accordance with GAAP, loans classified as held for sale are recorded at the lower of cost or fair value, net of estimated selling costs, and the loan is excluded from the determination of the Current Expected Credit Loss (“CECL”) reserve.
Credit Losses
Credit Losses
Allowance for Credit Losses for Loans Held for Investment
The Company accounts for its allowance for credit losses on loans held for investment using the CECL model of ASC Topic 326, Financial Instruments-Credit Losses (“ASC 326”). Periodic changes to the CECL reserve are recognized through net income on the Company’s consolidated statements of income and comprehensive income. The allowance for credit losses measured under the CECL accounting framework represents an estimate of current expected losses for the Company’s existing portfolio of loans held for investment, and is presented as a valuation reserve on the Company’s consolidated balance sheets. Expected credit losses related to non-cancelable unfunded loan commitments are accounted for as separate liabilities included in accrued expenses and other liabilities on the consolidated balance sheets. The allowance for credit losses for loans held for investment, as reported in the Company’s consolidated balance sheets, is adjusted by a credit loss (expense) benefit, which is reported in earnings in the consolidated statements of income and comprehensive income and reduced by the write-off of loan amounts, net of recoveries and additions related to purchased credit-deteriorated (“PCD”) assets, if relevant. The Company has elected to not measure an allowance for credit losses on accrued interest receivables related to its loans held for investment because it writes off uncollectible accrued interest receivable in a timely manner pursuant to its non-accrual policy, described above.
The Company considers key credit quality indicators in underwriting loans and estimating credit losses, including but not limited to: the capitalization of borrowers and sponsors; the expertise of the borrowers and sponsors in a particular real estate property type and geographic market; collateral type; geographic region; use and occupancy of the property; property market value; loan-to-value (“LTV”) ratio; loan amount and lien position; debt service coverage ratio; the Company’s risk rating for the same and similar loans; and prior experience with the borrower and sponsor. This information is used to assess the financial and operating capability, experience and profitability of the sponsor/borrower. Ultimate repayment of the Company’s loans is also sensitive to interest rate changes, general economic conditions, liquidity, LTV ratio, existence of a liquid investment sales market for commercial properties, and availability of replacement short-term or long-term financing. The loans in the Company’s commercial mortgage loan portfolio are secured by collateral of the following property types: office; life science; multifamily; hotel; industrial; mixed-use; and self storage.
The Company’s loans are typically collateralized by real estate, or in the case of mezzanine loans, by a partnership interest or similar equity interest in the entity that owns the real estate securing the Company's first mortgage loan. The Company regularly evaluates on a loan-by-loan basis, typically no less frequently than quarterly, the extent and impact of any credit deterioration associated with the performance and/or value of the underlying collateral property, and the financial and operating capability of the borrower/sponsor. The Company also evaluates the financial strength of loan guarantors, if any, and the borrower’s competency in managing and operating the property or properties. In addition, the Company considers the overall economic environment, real estate property type, and geographic sub-market in which the borrower operates. Such analyses are completed and reviewed by asset management personnel and evaluated by senior management, who utilize various data sources, including, to the extent available (i) periodic financial data such as property occupancy, tenant profile, rental rates, operating expenses, the borrower’s exit plan, and capitalization and discount rates, (ii) site inspections, (iii) sales and financing comparables, (iv) current availability of, and credit spreads for, refinancing and (v) other market data.
Quarterly, the Company evaluates the risk of all loans and assigns a risk rating based on a variety of factors, whereby no single factor on its own, whether quantitative or qualitative, is given more weight than others. The factors that the Company considers in connection with this evaluation are grouped as follows: (i) loan and credit structure, including the as-is LTV; (ii) quality and stability of real estate value and operating cash flow, including debt yield, property type, dynamics of the geography, local market, physical condition, stability of cash flow, leasing velocity and quality and diversity of tenancy; (iii) performance against underwritten business plan; (iv) the frequency and materiality of loan modifications or waivers occasioned by unfavorable variances between the underwritten business plan and actual performance; (v) changes in the capital markets that may impact the repayment of the loan via a refinancing or sale of the loan collateral; and (vi) quality, experience and financial condition of sponsor, borrower and guarantor(s). Based on a 5-point scale, the Company’s loans are rated “1” through “5,” from least risk to greatest risk, respectively:
1 -Very Low Risk
2 -Low Risk
3 -Medium Risk
4 -High Risk/Potential for Loss—A loan that has a high risk of realizing a principal loss; and
5 -Default/Loss Likely—A loan that has a very high risk of realizing a principal loss or has otherwise incurred a principal loss.
The Company generally assigns a risk rating of “3” to all loan investments upon origination or acquisition, except when specific circumstances warrant an exception.
The Company’s CECL reserve also reflects estimates of the current and future economic conditions that impact the performance of the commercial real estate assets securing the Company’s loans. These estimates include unemployment rates, inflation rates, interest rates, price indices for commercial property, current and expected future availability of liquidity in the commercial property debt and equity capital markets, and other macroeconomic factors that may influence the likelihood and magnitude of potential credit losses for the Company’s loans during their anticipated term. The Company licenses certain macroeconomic financial forecasts to inform its view of the potential future impact that broader economic conditions may have on its loan portfolio’s performance. Selection of the economic forecast or forecasts used, in conjunction with loan level inputs, to determine the CECL reserve requires significant judgment about future events that, while based on the information available to the Company as of the balance sheet date, are ultimately unknowable with certainty. The actual economic conditions impacting the Company’s portfolio could vary significantly from the estimates the Company made for the periods presented.
The key inputs to the Company's estimation of its allowance for credit losses as of September 30, 2025 were impacted by current capital markets conditions, declines in property values, sustained higher interest rates, the potential impact of tariffs, uncertain inflationary trends, a continued risk of recession, structural shifts and regulatory changes in the banking sector, and political and geopolitical conflicts. Inherent uncertainty in the estimation process and the limited availability of observable pricing inputs due to the nature of transitional mortgage loans also constrain the Company's ability to estimate key inputs utilized to calculate its allowance for credit losses. Key inputs to the estimate include, but are not limited to: LTV; debt service coverage ratio; current and future operating cash flow and performance of collateral properties; the financial strength and liquidity of borrowers and sponsors; capitalization rates and discount rates used to value commercial real estate properties; and market liquidity based on market indices or observable transactions involving the sale or financing of commercial properties. Estimates made by the Company are subject to change. Actual results could differ from management’s estimates, and such differences could be material.
Credit Loss Measurement
The amount of allowance for credit losses is influenced by the size of the Company’s loan portfolio, loan quality and duration, collateral operating performance, risk rating, delinquency status, historic loss experience and other characteristics influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. The Company employs two methods to estimate credit losses in its loan portfolio: (1) a model-based approach; and (2) an individually assessed approach for loans considered to be "collateral-dependent" since the repayment of the loan is expected to be provided substantially through the operation or sale of the underlying collateral, and the borrower is experiencing financial difficulty or foreclosure is probable.
Once the expected credit loss amount is determined, an allowance for credit losses is established. A loan will be written off through the allowance for credit losses when it is deemed non-recoverable or upon a realization event. This is generally at the time the loan is settled (including conversion to real estate owned), transferred or exchanged. Non-recoverability may also be concluded by the Company if, in its determination, it is nearly certain that all amounts due will not be collected. This loss is equal to the difference between the cash received, or expected to be received, and the carrying value of the asset. Factors considered by the Company in determining whether the expected credit loss is not recoverable include whether the Company determines that the loan is uncollectible, which means repayment is deemed to be delayed beyond a reasonable time, a loss becomes evident due to a borrower’s lack of assets and liquidity, or a borrower’s sponsor is unwilling or unable to support the loan.
Allowance for Credit Losses for Loans Held for Investment – Model-Based Approach
The Company uses a model-based approach to measure the expected lifetime allowance for credit losses related to loans which are not individually assessed. The model-based approach considers the underlying loan level cash flows and relevant historical market loan loss data. The Company licenses from Trepp, LLC historical loss information, incorporating loan performance data for over 125,000 commercial real estate loans dating back to 1998, and an analytical model to compute statistical credit loss factors (i.e., probability-of-default, loss severity, and loss-given-default). These credit loss factors are utilized by the Company together with loan specific inputs such as property-level operating performance information, delinquency status, indicators of credit quality, and other credit trends and risk characteristics. Additionally, the Company considers relevant loan and borrower specific qualitative factors and incorporates its expectations about the impact of current macroeconomic and local market conditions and reasonable and supportable operating forecasts on expected future credit losses in deriving its estimate. For the period beyond which the Company is able to make reasonable and supportable forecasts, the Company reverts to unadjusted historical loan loss information.

The Company uses other acceptable alternative approaches depending on, among other factors, the type of loan, underlying collateral and availability of relevant historical market loan loss data.
Allowance for Credit Losses for Loans Held for Investment – Individually Assessed Approach
In instances where the Company concludes a loan repayment is entirely dependent on the operation or sale of the underlying collateral and the borrower is experiencing financial difficulty or foreclosure is probable, the Company individually assesses the allowance for credit loss for the underlying loan. The amount of expected credit loss is determined using broadly accepted and standard real estate valuation techniques (most commonly, a discounted cash flow model and real estate sales comparables). In instances where the Company determines foreclosure of the underlying collateral is probable, the expected credit loss is measured as the difference between the amortized cost basis of the loan and the fair value of the underlying collateral as of the measurement date. The fair value of the underlying collateral is adjusted for the estimated costs to sell if repayment or satisfaction of a loan is dependent on the sale (rather than the operation) of the underlying collateral in instances where foreclosure is not probable.
Determining the appropriateness of the allowance is complex and requires judgment by management about the effect of matters that are inherently uncertain. Evaluations of the loan portfolio in future periods, given the prevailing forecasts and credit loss factors, may result in significant changes to the Company's allowance for credit losses and credit loss expense.
Unfunded Loan Commitments
Unfunded Loan Commitments
The Company’s first mortgage loans often contain provisions for future funding of a pre-determined portion of capital and other costs incurred by the borrower in executing its business plan. These deferred fundings are conditioned upon the borrower’s execution of its business plan with respect to the underlying collateral property securing the loan. These deferred fundings are typically for base building work, tenant improvement costs and leasing commissions, interest reserves, and occasionally to fund forecasted operating deficits during lease-up. These deferred funding commitments may be for specific periods, often require satisfaction by the borrower of conditions precedent, and may contain termination clauses at the option of the borrower or, more rarely, at the Company’s option. The total amount of unfunded commitments does not necessarily represent actual amounts that may be funded in cash in the future, since commitments may expire without being drawn, may be cancelled if certain conditions are not satisfied by the borrower, or borrowers may elect not to borrow some or all of the unused commitment. The Company does not recognize these unfunded loan commitments in its consolidated financial statements.
The Company applies its expected credit loss estimates to all future funding commitments that cannot be contractually terminated at the Company’s option. The Company maintains a separate allowance for expected credit losses from unfunded loan commitments, which is included in accrued expenses and other liabilities on the consolidated balance sheets. The Company estimates the amount of expected losses by calculating a commitment usage factor over the contractual period for exposures that are not unconditionally cancellable by the Company and applies the loss factors used in the allowance for credit loss methodology described above to the results of the usage calculation to estimate the liability for credit losses related to unfunded commitments for each loan.
Exit Fees Receivable
The Company's first mortgage loans may require the borrower to pay an exit fee upon repayment or maturity. For each loan that has an exit fee outstanding, the Company calculates an allowance for credit losses as of the reporting date. Such amounts are recorded within Accrued interest and fees receivable on the Company's consolidated balance sheet and Credit loss expense, net on the Company's consolidated statements of income and comprehensive income.
Real Estate Owned
Real Estate Owned
Real estate acquired through a foreclosure or by deed-in-lieu of foreclosure is classified as real estate owned (“REO”) and held for investment on the Company’s consolidated balance sheet until a pending sales transaction meets the criteria of ASC 360-10-45-9 after which the real estate is considered to be held for sale, or is sold. The Company's basis in REO is equal to the fair value of the collateral's net assets upon foreclosure. The estimated fair value of REO is determined using generally accepted valuation techniques, including a discounted cash flow model and inputs that include the highest and best use for each asset, estimated future values based on extensive discussions with local brokers, investors and other market participants, the estimated holding period for the asset, and capitalization and discount rates that reflect estimated investor return requirements for the risks associated with the expected use of each asset. If the estimated fair value of REO is lower than the carrying value of the related loan upon its conversion to REO, the difference, along with any previously recorded specific CECL reserve, is recorded through credit loss (expense) benefit in the consolidated statements of income and comprehensive income.
Upon the acquisition of a property, the Company assesses the fair value of the acquired tangible and intangible assets (including land, buildings, tenant improvements, above and below-market leases, acquired in-place leases, other identified intangible assets and assumed liabilities) and allocates the purchase price to the acquired assets and assumed liabilities, which are on a relative fair value basis. The Company assesses and considers fair value based on estimated cash flow projections that utilize appropriate discount and/or capitalization rates, as well as other available market information. Estimates of future cash flows are based on a number of factors including historical operating results, known and anticipated trends, and market and economic conditions.
In determining the fair value of the tangible assets of an acquired property, the Company considers the value of the property as if it were vacant. Revenue from real estate owned is primarily comprised of rental income, including base rent and reimbursements of
property operating expenses. For leases that have fixed and measurable base rent escalations, the Company recognizes base rent on a straight-line basis over the non-cancelable lease terms. The difference between such rental income earned and the cash rent amount is recorded as straight-line rent receivable and included within Other assets on the consolidated balance sheets.
The Company records the amortization of above and below-market leases as an adjustment to Revenue from real estate owned operations on the consolidated statements of income and comprehensive income.
As of September 30, 2025, REO depreciable assets are depreciated using the straight-line method over estimated useful lives as follows:
DescriptionDepreciable Life
Building
Up to 48 years
Building improvements
Up to 12 years
Lease intangiblesOver lease term
Renovations and/or replacements that improve or extend the life of the REO are capitalized and depreciated over their estimated useful lives. The cost of ordinary repairs and maintenance are expensed as incurred. The Company capitalizes costs directly related to the pre-development, development or improvement of its REO, referred to as capital projects. Costs associated with the Company's capital projects are capitalized as incurred. Costs considered for capitalization include, but are not limited to, construction costs, interest, real estate taxes, insurance and utilities, if appropriate. The Company capitalizes indirect costs such as personnel, office, and administrative expenses that are directly related to development projects based on an estimate of the time spent on the construction and development activities. These costs are capitalized only during the period in which activities necessary to ready an asset for its intended use are in progress and such costs are incremental and identifiable to a specific activity to prepare the asset for its intended use. The Company determines when the capitalization period begins and ends through communication with project and other managers responsible for the tracking and oversight of individual projects. In the event that the activities to ready the asset for its intended use are suspended, the capitalization period will cease until such activities are resumed.
REO is initially measured at fair value and is thereafter subject to an ongoing impairment analysis. Subsequent to an REO acquisition, events or circumstances may occur that result in a material and sustained change in the cash flows generated, or expected to be generated, from the property. REO is evaluated for recoverability when impairment indicators are identified. REO is considered for impairment when the sum of estimated future undiscounted cash flows to be generated by the REO over the estimated remaining holding period is less than the carrying value of the REO. An impairment loss is recorded when the carrying value of the REO exceeds its fair value. Any impairment loss and gains on sale are included in the consolidated statements of income and comprehensive income. Revenue and expenses from REO operations are included in the consolidated statements of income and comprehensive income within Revenue from real estate owned operations and Expenses from real estate owned operations, as applicable.
Investment Portfolio Financing Arrangements and Deferred Financing Costs
Investment Portfolio Financing Arrangements
The Company finances its portfolio of loans, or participation interests therein, and REO using secured financing agreements, including secured credit agreements, secured revolving credit facilities, asset-specific financing arrangements, mortgage loans payable, and collateralized loan obligations. The related borrowings are recorded as separate liabilities on the Company’s consolidated balance sheets. Interest income earned on the investments and interest expense incurred on the related borrowings are reported separately on the Company’s consolidated statements of income and comprehensive income.
In certain instances, the Company creates structural leverage through the co-origination or non-recourse syndication of a senior loan interest to a third-party. For all such syndications the Company has completed through September 30, 2025, the Company transferred to a third-party lender, on a non-recourse basis, 100% of the senior mortgage loan that the Company originated, and retained as a loan investment a separate mezzanine loan investment secured by a pledge of the equity in the mortgage borrower. With respect to the senior mortgage loans transferred, the Company retains: no control over the mortgage loan; no economic interest in the mortgage loan; and no recourse to the purchaser or the borrower. Consequently, based on these circumstances and because the Company does not have any continuing involvement with the transferred senior mortgage loan, these syndications are accounted for as sales under GAAP and are removed from the Company’s consolidated financial statements at the time of transfer. The Company’s consolidated balance sheets only include the separate mezzanine loan remaining after the transfer.
Deferred Financing Costs
Deferred financing costs are reflected net of the liabilities to which they relate, currently collateralized loan obligations, secured financing agreements, which include secured credit agreements and a secured revolving credit facility, asset-specific financing arrangements, and mortgage loans payable on the Company’s consolidated balance sheets. These costs are amortized in interest expense using the interest method, or on a straight-line basis when it approximates the interest method, as follows: (i) for secured financing agreements other than CRE CLOs, the initial term of the financing agreement, or in the case of costs directly associated with the loan, over the life of the financing agreement or the loan, whichever is shorter; and (ii) for CRE CLOs, over the estimated life of the liabilities issued based on the underlying loans’ initial maturity dates, considering the expected repayment behavior of the loans collateralizing the notes and the impact of any reinvestment periods, as of the closing date.
Fair Value Measurements
Fair Value Measurements
The Company follows ASC 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”), for its holdings of financial instruments. ASC 820-10 defines fair value, establishes a framework for measuring fair value in accordance with GAAP and expands disclosure of fair value measurements. ASC 820-10 determines fair value to be the price that would be received for a financial instrument in a current sale, which assumes an orderly transaction between market participants on the measurement date. The Company determines the estimated fair value of financial assets and liabilities using the three-tier fair value hierarchy established by GAAP, which prioritizes the inputs used in measuring fair value. GAAP establishes market-based or observable inputs as the preferred source of values followed by valuation models using management assumptions in the absence of market inputs. The financial instruments recorded at fair value on a recurring basis in the Company’s consolidated financial statements are cash, cash equivalents, and restricted cash. The three levels of inputs that may be used to measure fair value are as follows:
Level I—Valuations based on quoted prices in active markets for identical assets or liabilities that the Company has the ability to access.
Level II—Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly.
Level III—Valuations based on inputs that are unobservable and significant to the overall fair value measurement.
For certain financial instruments, the inputs used by management to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the determination of which category within the fair value hierarchy is appropriate for such financial instrument is based on the lowest level of input that is significant to the fair value measurement.
The assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the financial instrument. The Company may use valuation techniques consistent with the market and income approaches to measure the fair value of its assets and liabilities. The market approach uses third-party valuations and information obtained from market transactions involving identical or similar assets or liabilities. The income approach uses projections of the future economic benefits of an instrument to determine its fair value, such as in the discounted cash flow methodology. The inputs or methodology used for valuing financial instruments are not necessarily an indication of the risk associated with investing in these financial instruments. Transfers between levels of the fair value hierarchy are assumed to occur at the end of the reporting period.
The following methods and assumptions are used by the Manager to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value:
Cash and cash equivalents: the carrying amount of cash and cash equivalents approximates fair value.
Loans held for investment, net: using a discounted cash flow methodology employing a discount rate for loans of comparable credit quality, structure, and LTV based upon appraisal information and current estimates of the value of collateral property performed by the Manager, and credit spreads for loans of comparable risk (as determined by the Manager based on the factors previously described) as corroborated by inquiry of other market participants.
Loans held for sale: estimated fair market value based on sale comparables as corroborated by inquiry of other market participants or independent market data providers.
Secured revolving credit facilities, asset-specific financings, and mortgage loan payable: based on the rate at which a similar secured revolving credit facility, asset-specific financing, or mortgage loan payable would currently be priced, as corroborated by inquiry of other market participants.
Commercial Real Estate Collateralized Loan Obligations, net: indications of value from dealers active in trading similar or substantially similar securities, observable quotes from market data services, reported prices and spreads for recent new issues, and Manager estimates of the credit spread at which similar bonds would be issued, or traded, in the new issue and secondary markets.
Other assets and liabilities subject to fair value measurement, including receivables, payables and accrued liabilities have carrying values that approximate fair value due to their short-term nature.
As discussed above, market-based or observable inputs are generally the preferred source of values for purposes of measuring the fair value of the Company’s assets under GAAP. The commercial property investment sales and commercial mortgage loan markets have experienced uneven liquidity due to global macroeconomic conditions, including heightened inflation, slower growth or recession, changes to fiscal and monetary policy, sustained higher interest rates, the potential impact of tariffs, currency fluctuations, labor shortages, structural shifts and regulatory changes in the banking sector, and political and geopolitical conflicts, which has made it more difficult to rely on market-based inputs in connection with the valuation of the Company’s assets under GAAP. Key valuation inputs include, but are not limited to, future operating cash flow and performance of collateral properties, the financial strength and liquidity of borrowers and sponsors, credit spreads for secured real estate borrowings, capitalization rates and discount rates used to value commercial real estate properties, and observable transactions involving the sale or financing of commercial properties.
Income Taxes
Income Taxes
The Company qualifies and has elected to be taxed as a REIT for U.S. federal income tax purposes under the Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”), commencing with its initial taxable year ended December 31, 2014. To the extent that it annually distributes at least 90% of its REIT taxable income to stockholders and complies with various other requirements as a REIT, the Company generally will not be subject to U.S. federal income taxes on its distributed REIT taxable income. In 2017, the Internal Revenue Service issued a revenue procedure permitting “publicly offered” REITs to make elective stock dividends (i.e., dividends paid in a mixture of stock and cash), with at least 20% of the total distribution being paid in cash, to satisfy their REIT distribution requirements. Pursuant to this revenue procedure, the Company may elect to make future distributions of its taxable income in a mixture of stock and cash. If the Company fails to continue to qualify as a REIT in any taxable year and does not qualify for certain statutory relief provisions, the Company will be subject to U.S. federal and state income taxes at regular corporate rates beginning with the year in which it fails to qualify and may be precluded from being able to elect to be treated as a REIT for the Company’s four subsequent taxable years. Even though the Company currently qualifies for taxation as a REIT, the Company may be subject to certain U.S. federal, state, local and foreign taxes on the Company’s income and property and to U.S. federal income and excise taxes on the Company’s undistributed REIT taxable income.
In certain instances, the Company may generate excess inclusion income (“EII”) within the Sub-REIT structure it established for the purpose of issuing collateralized loan obligations (“CRE CLOs”). EII has previously occurred in certain instances where the Company’s CRE CLOs generate excess income as a result of declines in the underlying benchmark interest rates from the issuance date of a CRE CLO’s liabilities and the loans contributed to the CRE CLOs with interest rate floors that are materially higher than the current benchmark rates. EII, which is treated as unrelated business taxable income (“UBTI”), is an obligation of the Company and is allocated only to a taxable REIT subsidiary (“TRS”) and not to the Company's common stockholders.
Deferred tax assets and liabilities are recognized for future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period in which the enactment date occurs. Under ASC Topic 740, Income Taxes (“ASC 740”), a valuation allowance is established when management believes it is more likely than not that a deferred tax asset will not be realized. Currently, the Company has no taxable temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis.
The Company intends to continue to operate in a manner consistent with, and to continue to meet the requirements to be treated as, a REIT for tax purposes and to distribute all of its REIT taxable income.
Earnings per Common Share
Earnings per Common Share
The Company calculates basic earnings per share using the two-class method. The two-class method is an allocation formula that determines earnings per share for each share of common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all earnings (distributed and undistributed) are allocated to common shares and participating securities based on their respective rights to receive dividends. Basic earnings per common share is calculated by dividing earnings allocated to common shareholders by the weighted average number of common shares outstanding during the period.
Diluted earnings per share is computed under the more dilutive of the treasury stock method or the two-class method. The computation of diluted earnings per share is based on the weighted average number of participating securities outstanding plus the incremental shares that would be outstanding assuming exercise of then-outstanding warrants to purchase common stock (the “Warrants”, see Note 12) issued in connection with the Company’s no-longer-outstanding Series B Cumulative Redeemable Preferred Stock (the “Series B Preferred Stock”), which were exercisable on a net settlement basis. The number of incremental shares is calculated utilizing the treasury stock method. As discussed in Note 12, on May 8, 2024, all of the Warrants were exercised on a net settlement basis, resulting in the issuance of 2,647,059 shares of the Company's common stock. As of September 30, 2025, there were no Warrants outstanding.
The Company accounts for unvested stock-based compensation awards that contain non-forfeitable dividend rights or dividend equivalents (whether paid or unpaid) as participating securities, which are included in the computation of earnings per share pursuant to the two-class method. The Company excludes participating securities and Warrants from the calculation of diluted weighted average shares outstanding in periods of net losses since their effect would be anti-dilutive.
Stock-based Compensation
Stock-based Compensation
Stock-based compensation consists of awards issued by the Company to certain employees of affiliates of the Manager and certain members of the Company’s Board of Directors. The stock-based compensation awards to certain employees of affiliates of the Manager generally vest in installments over a fixed period. Deferred stock units granted to the Company’s Board of Directors prior to December 2021 fully vested on the grant date and accrued, and will continue to accrue, common stock dividends that are paid-in kind through additional deferred stock units on a quarterly basis. Deferred stock units granted in December 2021 and thereafter will fully vest on the grant date and will continue to accrue and be paid cash common stock dividends on a quarterly basis. Stock-based compensation expense is recognized in net income on a straight-line basis over the applicable award’s vesting period. Forfeitures of stock-based compensation awards are recognized as they occur.
Cash and Cash Equivalents
Cash and Cash Equivalents
Cash and cash equivalents includes cash held in banks by the Company and the Company's REO properties, or invested in money market funds with original maturities of less than 90 days. The Company deposits its cash and cash equivalents with high credit quality institutions to minimize credit risk exposure. The Company maintains cash accounts at several financial institutions, which are insured up to a maximum of $250,000 per account as of September 30, 2025 and December 31, 2024. The balances in these accounts may exceed the insured limits.
Pursuant to financial covenants applicable to Holdco, which is the guarantor of the Company’s recourse indebtedness, the Company is required to maintain minimum cash equal to the greater of (i) $15 million or (ii) the product of 5% and the aggregate recourse indebtedness of the Company.
Restricted Cash
Restricted Cash
Restricted cash primarily represents deposits paid by potential borrowers to cover certain costs incurred by the Company in connection with loan originations. These deposits may be returned to borrowers, after deducting eligible transaction costs paid by the Company for the benefit of the borrowers, upon the closing of a loan transaction, or if a loan transaction does not close and deposit proceeds remain.
Collateralized Loan Obligation Proceeds Held at Trustee
Collateralized Loan Obligation Proceeds Held at Trustee
Collateralized Loan Obligation Proceeds Held at Trustee represent cash held by the Trustee of the Company’s collateralized loan obligations pending reinvestment in eligible collateral. See Note 5 for additional details.
Accounts Receivable from Servicer/Trustee
Accounts Receivable from Servicer/Trustee
Accounts receivable from Servicer/Trustee represents cash proceeds from loan activities that have not been remitted to the Company based on established servicing and borrowing procedures. Such amounts are generally held by the Servicer/Trustee for less than 30 days before being remitted to the Company.
Stockholders' Equity
Stockholders’ Equity
Total Stockholders’ Equity may include preferred stock, common stock, and derivative instruments indexed to the Company's common stock such as warrants or other embedded options within financing arrangements that may be classified as temporary or permanent equity. Common shares generally represent a basic ownership interest in an entity and a residual corporate interest in liquidation, bearing the ultimate risk of loss and receiving the benefit of success. Common shares are usually perpetual in nature with voting rights and dividend rights. Preferred shares are usually characterized by the life of the instrument (i.e., perpetual or redeemable) and the ability of a holder to convert the equity instrument into cash, common shares, or a combination thereof. The terms of preferred shares can vary significantly, including but not limited to, an equity instrument’s dividend rate, term (e.g., existence of a stated redemption date), conversion features, voting rights, and liquidation preferences. Derivative instruments indexed to the Company's common stock such as warrants or other embedded options within financing arrangements are generally classified based on which party controls the contract settlement mechanism and the nature of the settlement terms that may require, or allow, the Company to make a cash payment, issue common shares, or a combination thereof to satisfy its obligation of the underlying contract.
Recently Issued Accounting Pronouncements
Recently Issued Accounting Pronouncements
In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures ("ASU 2024-03"). ASU 2024-03 intends to enhance disclosures about a public business entity’s expenses and requires more detailed information about the types of expenses included in certain expense captions in the consolidated financial statements. This standard is effective for the Company beginning with its 2027 annual reporting. ASU 2024-03 is to be adopted prospectively. The Company is currently evaluating the impact of ASU 2024-03.
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 improves the transparency of income tax disclosures and requires additional disaggregated disclosures on an entity's effective tax rate reconciliation and additional information on income taxes paid. ASU 2023-09 is effective on a prospective basis, with the option for retrospective application, for annual periods beginning after December 15, 2024 and early adoption is permitted. The Company is currently evaluating the impact of ASU 2023-09.
v3.25.3
Summary of Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
Schedule of Property, Plant and Equipment
As of September 30, 2025, REO depreciable assets are depreciated using the straight-line method over estimated useful lives as follows:
DescriptionDepreciable Life
Building
Up to 48 years
Building improvements
Up to 12 years
Lease intangiblesOver lease term
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses (Tables)
9 Months Ended
Sep. 30, 2025
Receivables [Abstract]  
Schedule of Overall Statistics for Loan Held for Investment Portfolio
The following table details overall statistics for the Company’s loans held for investment portfolio (dollars in thousands):
September 30, 2025December 31, 2024
Balance sheet portfolio
Total loan exposure(1)
Balance sheet portfolio
Total loan exposure(1)
Number of loans47474545
Floating rate loans99.7 %99.7 %99.7 %99.7 %
Total loan commitment$3,747,336$3,747,336$3,412,016$3,412,016
Unpaid principal balance(2)
$3,641,419$3,641,419$3,284,510$3,284,510
Unfunded loan commitments(3)
$106,782$106,782$127,866$127,866
Amortized cost$3,631,216$3,631,216$3,278,588$3,278,588
Weighted average credit spread3.4 %3.4 %3.7 %3.7 %
Weighted average all-in yield(4)
7.8 %7.8 %8.3 %8.3 %
Weighted average term to extended maturity (in years)(5)
2.82.82.42.4
_______________________
(1)In certain instances, the Company creates structural leverage through the co-origination or non-recourse syndication of a senior loan interest to a third-party. In either case, the senior mortgage loan (i.e., the non-consolidated senior interest) is not included on the Company’s balance sheet. When the Company creates structural leverage through the co-origination or non-recourse syndication of a senior loan interest to a third-party, the Company retains on its balance sheet a mezzanine loan. Total loan exposure encompasses the entire loan portfolio the Company originated, acquired and financed. The Company had no non-consolidated senior interests as of September 30, 2025 and December 31, 2024. As of September 30, 2025, total loan exposure includes one fixed rate contiguous mezzanine loan.
(2)Unpaid principal balance includes PIK interest of $0.9 million and $0.4 million as of September 30, 2025 and December 31, 2024, respectively.
(3)Unfunded loan commitments may be funded over the term of each loan, subject in certain cases to an expiration date or a force-funding date, primarily to finance property improvements or lease-related expenditures by the Company’s borrowers and to finance operating deficits during renovation and lease-up.
(4)As of September 30, 2025, all of the Company's floating rate loans were indexed to Term SOFR. In addition to credit spread, all-in yield includes the amortization of deferred origination fees, purchase price premium and discount if any, and accrual of both extension and exit fees. All-in yield for the total portfolio assumes Term SOFR as of September 30, 2025 for weighted average calculations.
(5)Extended maturity assumes all extension options are exercised by the borrower; provided, however, that the Company’s loans may be repaid prior to such date. As of September 30, 2025, based on the unpaid principal balance of the Company’s total loan exposure, 44.1% of the Company’s loans were subject to yield maintenance or other prepayment restrictions and 55.9% were open to repayment by the borrower without penalty.
Schedule of Loans Held for Investment Portfolio by Loan Seniority
The following tables present an overview of the Company’s loans held for investment portfolio by loan seniority (dollars in thousands):
September 30, 2025
Loans held for investment, netOutstanding principalUnamortized premium (discount) and
loan origination fees, net
Amortized cost
Senior loans(1)
$3,641,419 $(10,203)$3,631,216 
Total$3,641,419 $(10,203)$3,631,216 
Allowance for credit losses(64,544)
Loans held for investment, net$3,566,672 
December 31, 2024
Loans held for investment, netOutstanding principalUnamortized premium (discount) and
loan origination fees, net
Amortized cost
Senior loans(1)
$3,284,510 $(5,922)$3,278,588 
Total$3,284,510 $(5,922)$3,278,588 
Allowance for credit losses(61,558)
Loans held for investment, net$3,217,030 
________________________________
(1)Senior loans may include contiguous mezzanine loans and pari passu participations in senior mortgage loans.
Schedule of Loans Held for Investment Portfolio Activity
The following table presents the Company’s loans held for investment portfolio activity (dollars in thousands):
Amortized costAllowance for credit lossesCarrying value
Balance as of December 31, 2024$3,278,588 $(61,558)$3,217,030 
Loans originated and acquired928,227 — 928,227 
Additional fundings30,191 — 30,191 
Accrued PIK interest505 — 505 
Amortization of origination fees and discounts3,246 — 3,246 
Collection of principal(609,541)— (609,541)
Allowance for credit losses— (2,986)(2,986)
Balance as of September 30, 2025$3,631,216 $(64,544)$3,566,672 
Schedule of Amortized Cost and Results of Internal Risk Rating Review Performed for Loans Held for Investment Portfolio
The following tables present the Company's loans held for investment portfolio on an amortized cost basis by origination year, grouped by risk rating (dollars in thousands):
September 30, 2025
Amortized cost by origination year
20252024202320222021PriorTotal
Senior loans by internal risk ratings:
1$— $— $— $— $— $— $— 
2— 62,792 — — — — 62,792 
3931,171 473,416 99,339 578,170 924,737 442,608 3,449,441 
4— — — — — 118,983 118,983 
5— — — — — — — 
Total senior loans$931,171 $536,208 $99,339 $578,170 $924,737 $561,591 $3,631,216 
Senior loans:
Current-period realized loss on loan write-offs related to REO conversions$— $— $— $— $— $— $— 
December 31, 2024
Amortized cost by origination year
2024 2023 2022 2021 2020 Prior Total
Senior loans by internal risk ratings:
1$— $— $— $— $— $— $— 
262,716 — — — — — 62,716 
3467,735 201,588 752,847 1,213,894 — 462,607 3,098,671 
4— — — — — 117,201 117,201 
5— — — — — — — 
Total senior loans$530,451 $201,588 $752,847 $1,213,894 $— $579,808 $3,278,588 
Senior loans:
Current-period realized loss on loan write-offs related to REO conversions$— $— $(7,818)$(1,911)$— $— $(9,729)
The table below summarizes the Company’s portfolio of loans held for investment on an amortized cost basis, by the results of its internal risk rating review process performed (dollars in thousands):
Risk ratingSeptember 30, 2025December 31, 2024
1$— $— 
262,792 62,716 
33,449,441 3,098,671 
4118,983 117,201 
5— — 
Total$3,631,216 $3,278,588 
Allowance for credit losses(64,544)(61,558)
Carrying value$3,566,672 $3,217,030 
Weighted average risk rating(1)
3.0 3.0 
________________________________
(1)Weighted average risk rating calculated based on the amortized cost balance at period end.
Schedule of Activity in Allowance for Credit Losses for Loans Held for Investment
The following tables present activity in the allowance for credit losses for loans by finance receivable class (dollars in thousands):
For the Three Months Ended September 30, 2025
Senior loans
Allowance for credit losses for loans held for investment:
Beginning balance at July 1, 2025
$66,957 
Reversal of credit losses, net(2,413)
Subtotal64,544 
Allowance for credit losses on unfunded loan commitments:
Beginning balance at July 1, 2025
1,819 
Reversal of credit losses, net(231)
Subtotal1,588 
Total allowance for credit losses(1)
$66,132 
For the Three Months Ended September 30, 2024
Senior loans
Allowance for credit losses for loans held for investment:
Beginning balance at July 1, 2024
$66,848 
Reversal of credit losses, net(168)
Subtotal66,680 
Allowance for credit losses on unfunded loan commitments:
Beginning balance at July 1, 2024
2,742 
Reversal of credit losses, net(133)
Subtotal2,609 
Total allowance for credit losses$69,289 
For the Nine Months Ended
September 30, 2025
Senior loans
Allowance for credit losses for loans held for investment:
Beginning balance at January 1, 2025$61,558 
Allowance for credit losses, net2,986 
Subtotal64,544 
Allowance for credit losses on unfunded loan commitments:
Beginning balance at January 1, 20252,415 
Reversal of credit losses, net(827)
Subtotal1,588 
Total allowance for credit losses(1)
$66,132 
For the Nine Months Ended
September 30, 2024
Senior loans
Allowance for credit losses for loans held for investment:
Beginning balance at January 1, 2024$67,092 
Reversal of credit losses, net(412)
Subtotal66,680 
Allowance for credit losses on unfunded loan commitments:
Beginning balance at January 1, 20242,679 
Reversal of credit losses, net(70)
Subtotal2,609 
Total allowance for credit losses$69,289 
________________________________
(1)Excludes $0.7 million of allowance for credit losses on exit fees receivable related to the Company's loans held for investment portfolio. Such amounts are recorded within Accrued interest and fees receivable on the Company's consolidated balance sheet and Credit loss expense, net on the Company's consolidated statements of income and comprehensive income.
The following table presents the allowance for credit losses for loans held for investment (dollars in thousands):
September 30, 2025
General reserveSpecific reserveTotal reserve
Allowance for credit losses:
Loans held for investment$64,544 $— $64,544 
Unfunded loan commitments1,588 — 1,588 
Total allowance for credit losses(1)
$66,132 $— $66,132 
Total unpaid principal balance$3,641,419 $— $3,641,419 
December 31, 2024
General reserveSpecific reserveTotal reserve
Allowance for credit losses:
Loans held for investment$61,558 $— $61,558 
Unfunded loan commitments2,415 — 2,415 
Total allowance for credit losses(1)
$63,973 $— $63,973 
Total unpaid principal balance$3,284,510 $— $3,284,510 
________________________________
(1)Excludes $0.7 million and $0.2 million of allowance for credit losses on exit fees receivable related to the Company's loans held for investment portfolio as of September 30, 2025 and December 31, 2024, respectively. Such amounts are recorded within Accrued interest and fees receivable on the Company's consolidated balance sheet and Credit loss expense, net on the Company's consolidated statements of income and comprehensive income.
Schedule of Aging Analysis for Loans Held for Investment Portfolio by Class of Loans
The following table presents an aging analysis for the Company’s portfolio of loans held for investment, by class of loans on amortized cost basis (dollars in thousands):
Days Outstanding as of September 30, 2025
CurrentDays: 30-59Days: 60-89 Days: 90 or moreTotal loans past dueTotal loans
Loans receivable:
Senior loans$3,631,216 $— $— $— $— $3,631,216 
Total$3,631,216 $— $— $— $— $3,631,216 
 
Days Outstanding as of December 31, 2024
Current Days: 30-59Days: 60-89Days: 90 or moreTotal loans past dueTotal loans
Loans receivable:
Senior loans$3,278,588 $— $— $— $— $3,278,588 
Total$3,278,588 $— $— $— $— $3,278,588 
Schedule of Paid-in-Kind Interest
The following table presents the accrued PIK interest activity for the Company’s loans held for investment portfolio (dollars in thousands):
September 30, 2025
Balance as of January 1, 2025
$360 
Accrued PIK interest163 
Balance as of March 31, 2025
$523 
Accrued PIK interest169 
Balance as of June 30, 2025
$692 
Accrued PIK interest173 
Balance as of September 30, 2025
$865 
v3.25.3
Real Estate Owned (Tables)
9 Months Ended
Sep. 30, 2025
Real Estate Owned, Disclosure of Detailed Components [Abstract]  
Schedule of REO Assets and Liabilities
The following table presents the REO assets and liabilities (dollars in thousands):
September 30, 2025December 31, 2024
Assets
Cash$20,518 $13,195 
Real estate owned - Building and building improvements169,986 174,427 
Real estate owned - Land and land improvements54,845 80,328 
Real estate owned - Tenant improvements8,954 8,678 
Real estate owned233,785 263,433 
Accumulated depreciation(10,462)(7,029)
Real estate owned, net223,323 256,404 
In-place lease intangibles, net(1)
11,369 17,004 
Above-market lease intangibles, net(1)
1,790 2,945 
Leasing commissions, net(1)
1,820 1,935 
Other assets, net(1)
8,765 9,481 
Total assets$267,585 $300,964 
Liabilities
Mortgage loan payable, net(2)
$30,802 $30,695 
Below-market lease intangibles, net(3)
1,937 2,495 
Other liabilities(3)
7,549 7,377 
Total liabilities$40,288 $40,567 
________________________________
(1)Included within Other assets within the Company's consolidated balance sheets. Other assets, net includes $3.1 million and $3.8 million of cash proceeds from the Company's mortgage loan payable escrowed for tenant improvements and leasing costs, and other working capital balances as of September 30, 2025 and December 31, 2024, respectively.
(2)During the three and nine months ended September 30, 2025, the Company incurred interest expense of $0.6 million and $1.9 million, which is included within Interest expense on the Company's consolidated statements of income and comprehensive income. During the three and nine months ended September 30, 2024, the Company incurred interest expense of $0.6 million and $1.9 million, which is included within Interest expense on the Company's consolidated statements of income and comprehensive income.
(3)Included within Accrued expenses and other liabilities within the Company's consolidated balance sheets.
Schedule of Real Estate Owned, Revenue and Expenses
The following table presents the REO operations and related income (loss) (dollars in thousands):
Three Months EndedNine Months Ended
September 30, 2025September 30, 2024September 30, 2025September 30, 2024
Rental income
Minimum lease payments$6,722 $6,974 $21,753 $21,242 
Variable lease payments1,163 668 2,518 1,827 
Total rental income7,885 7,642 24,271 23,069 
Other revenue from REO71 19 2,195 95 
Revenue from real estate owned operations7,956 7,661 26,466 23,164 
Rental property operating expenses(1)
5,581 5,147 18,772 13,972 
Depreciation and amortization(2)
2,712 3,453 10,127 11,856 
Expenses from real estate owned operations8,293 8,600 28,899 25,828 
Net (loss) from REO$(337)$(939)$(2,433)$(2,664)
________________________________
(1)Excludes $0.6 million and $1.9 million of interest expense incurred during the three and nine months ended September 30, 2025, which is included within Interest expense on the Company's consolidated statements of income and comprehensive income. Excludes $0.6 million and $1.9 million of interest expense incurred during the three and nine months ended September 30, 2024, which is included within Interest expense on the Company's consolidated statements of income and comprehensive income.
(2)During the three and nine months ended September 30, 2025, the Company incurred $1.7 million and $5.9 million of depreciation expense. During the three and nine months ended September 30, 2024, the Company incurred $1.4 million and $4.2 million of depreciation expense.
Schedule of Amortization of Lease Intangibles
The following table presents the gross carrying amount and accumulated amortization of lease intangibles (dollars in thousands):
September 30, 2025December 31, 2024
Intangible assets:
In-place lease intangibles$25,165 $29,387 
Above-market lease intangibles2,670 3,982 
Leasing commissions2,154 2,088 
Total intangible assets29,989 35,457 
Accumulated amortization:
In-place lease intangibles(13,796)(12,383)
Above-market lease intangibles(880)(1,037)
Leasing commissions(334)(153)
Total accumulated amortization(15,010)(13,573)
Intangible assets, net$14,979 $21,884 
Intangible liabilities:
Below-market lease intangibles$4,311 $4,311 
Total intangible liabilities4,311 4,311 
Accumulated amortization:
Below-market lease intangibles(2,374)(1,816)
Total accumulated amortization(2,374)(1,816)
Intangible liabilities, net$1,937 $2,495 
Schedule of Estimated Future Amortization
The following table presents the estimated future amortization of the Company's intangibles for the remainder of 2025 and for each of the next five years (dollars in thousands):
YearIn-place lease intangiblesAbove-market lease intangiblesLeasing
commissions
Below-market lease intangibles
2025 (remaining)$683 $106 $70 $(174)
20262,173 420 276 (492)
20271,315 374 261 (297)
20281,266 368 238 (289)
2029872 110 229 (202)
2030524 58 220 (142)
Schedule of Estimated Future Amortization
The following table presents the estimated future amortization of the Company's intangibles for the remainder of 2025 and for each of the next five years (dollars in thousands):
YearIn-place lease intangiblesAbove-market lease intangiblesLeasing
commissions
Below-market lease intangibles
2025 (remaining)$683 $106 $70 $(174)
20262,173 420 276 (492)
20271,315 374 261 (297)
20281,266 368 238 (289)
2029872 110 229 (202)
2030524 58 220 (142)
Schedule of Future Minimum Lease Payments The following table presents approximate future minimum rental income under non-cancelable operating leases, excluding variable lease revenue of tenant reimbursements, to be received over the next five years and thereafter as of September 30, 2025 and excludes leases at the Company's multifamily property as they are short term, generally 12 months or less (dollars in thousands):
YearFuture Minimum Rents
2025 (remaining)$2,482 
202610,330 
20279,709 
20288,016 
20295,503 
20308,591 
Thereafter57,934 
Total$102,565 
v3.25.3
Variable Interest Entities and Collateralized Loan Obligations (Tables)
9 Months Ended
Sep. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Variable Interest Entities Assets and Liabilities
The following table outlines the total assets and liabilities within the Sub-REIT (dollars in thousands):
September 30, 2025December 31, 2024
Assets
Cash and cash equivalents$17,010 $71,541 
Collateralized loan obligation proceeds held at trustee(1)
44,233 — 
Accounts receivable from servicer/trustee73,169 299 
Accrued interest and fees receivable20,195 10,866 
Loans held for investment, net2,469,778 1,917,210 
Real estate owned, net83,153 117,090 
Other assets1,495 3,947 
Total assets$2,709,033 $2,120,953 
Liabilities
Accrued interest payable$5,069 $4,436 
Accrued expenses4,149 4,738 
Collateralized loan obligations, net(2)
2,220,332 1,681,660 
Payable to affiliates3,613 3,052 
Deferred revenue1,572 2,583 
Total liabilities$2,234,735 $1,696,469 
________________________________
(1)Includes $44.2 million of cash available to acquire eligible assets related to TRTX 2025-FL6 as of September 30, 2025.
(2)Net of $1.9 million of unamortized discount related to TRTX 2025-FL6 as of September 30, 2025 and $7.2 million and $0.6 million of unamortized deferred financing costs as of September 30, 2025 and December 31, 2024, respectively.
Schedule of Borrowings and Corresponding Collateral
The following tables detail the loan collateral and borrowings under the Company's CRE CLOs (dollars in thousands):
September 30, 2025
CRE CLOsCountBenchmark interest rateOutstanding principal balance
Carrying value(1)
Wtd. avg. spread(2)
Wtd. avg. maturity(3)
TRTX 2021-FL4
Collateral loan and REO investments17Term SOFR$677,539$635,9883.73%1.6
Financing provided1Term SOFR465,039464,9192.21%12.4
TRTX 2022-FL5
Collateral loan investments21Term SOFR969,911873,1813.54%1.7
Financing provided1Term SOFR801,943801,9422.06%13.4
TRTX 2025-FL6
Collateral loan investments19Term SOFR1,100,0001,087,8853.26%3.3
Financing provided1Term SOFR962,500953,4711.83%16.9
Total
Collateral loan and REO investments(4)
57Term SOFR$2,747,450$2,597,0543.46%2.3 years
Financing provided(5)
3Term SOFR$2,229,482$2,220,3322.00%14.7 years
________________________________
(1)Includes REO investments held in the Company's CRE CLOs.
(2)Weighted average spread excludes the amortization of loan fees, deferred financing costs, and debt issuance discounts.
(3)Loan term represents weighted average final maturity, assuming extension options are exercised by the borrower. Repayments of CRE CLO notes are dependent on timing of underlying loan repayments post-reinvestment period. The term of the CRE CLO notes represents the rated final distribution date.
(4)Collateral loan investment assets of FL4, FL5 and FL6 represent 15.3%, 24.7% and 29.0%, respectively, of the aggregate unpaid principal balance of the Company's loans held for investment portfolio as of September 30, 2025.
(5)During the three months ended September 30, 2025, the Company recognized interest expense of $38.7 million, which includes $0.7 million of discount and deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income. During the nine months ended September 30, 2025, the Company recognized interest expense of $106.2 million, which includes $2.0 million of discount and deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income.
December 31, 2024
CRE CLOsCountBenchmark interest rateOutstanding principal balanceCarrying value
Wtd. avg. spread(1)
Wtd. avg. maturity(2)
TRTX 2019-FL3
Collateral loan and REO investments5Term SOFR$311,381$203,4273.68%1.0
Financing provided1Term SOFR119,526119,5262.46%9.8
TRTX 2021-FL4
Collateral loan and REO investments19Term SOFR886,409796,5523.84%2.0
Financing provided1Term SOFR673,909673,9091.93%13.2
TRTX 2022-FL5
Collateral loan investments26Term SOFR1,056,8221,033,7753.70%2.1
Financing provided1Term SOFR888,853888,2252.02%14.1
Total
Collateral loan and REO investments(3)
50Term SOFR$2,254,612$2,033,7543.75%2.0 years
Financing provided(4)
3Term SOFR$1,682,288$1,681,6602.02%13.4 years
________________________________
(1)Weighted average spread excludes the amortization of loan fees and deferred financing costs.
(2)Loan term represents weighted average final maturity, assuming extension options are exercised by the borrower. Repayments of CRE CLO notes are dependent on timing of related loan repayments post-reinvestment period. The term of the CRE CLO notes represents the rated final distribution date.
(3)Collateral loan investment assets of FL3, FL4, and FL5 represent 9.5%, 27.0%, and 32.2%, respectively, of the aggregate unpaid principal balance of the Company's loans held for investment portfolio as of December 31, 2024.
(4)During the three months ended September 30, 2024, the Company recognized interest expense of $33.5 million, which includes $0.7 million of deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income. During the nine months ended September 30, 2024, the Company recognized interest expense of $105.4 million, which includes $3.5 million of deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income.
The following table summarizes the Company's investment portfolio financing (dollars in thousands):
Outstanding principal balance
September 30, 2025December 31, 2024
Collateralized loan obligations(1)
$2,229,482 $1,682,288 
Secured credit agreements367,856 585,042 
Asset-specific financing arrangements105,235 186,500 
Secured revolving credit facility213,031 86,625 
Mortgage loan payable31,200 31,200 
Total$2,946,804 $2,571,655 
________________________________
(1)See Note 5 for additional information regarding the Company's collateralized loan obligations.
The following table details the Company's asset-specific financing arrangements (dollars in thousands):
September 30, 2025
FinancingCollateral
Asset-specific financingCountCommitment amountOutstanding principal balance
Carrying
value(1)
Wtd. avg.
spread(2)
Wtd. avg.
term(3)
CountOutstanding principal balanceAmortized costWtd. avg.
term
HSBC Facility1$76,125 $76,125 $75,807 1.9 %4.91$101,500 $100,516 4.9
BMO Facility1200,000 29,110 29,110 2.0 %1.9139,768 39,768 1.9
Total / weighted average$276,125 $105,235 $104,917 1.9 %4.1 years$141,268 $140,284 4.1 years
_______________________
(1)Net of $0.3 million unamortized deferred financing costs.
(2)Collateral loan assets and related financings are indexed to Term SOFR.
(3)Borrowings are term-matched to the corresponding collateral loan asset. The weighted average term assumes all extension options of the collateral loan assets are exercised by the borrower.
The following table details the Company's asset-specific financing arrangements (dollars in thousands):
December 31, 2024
FinancingCollateral
Asset-specific financingCountCommitment amountOutstanding principal balance
Carrying
value(1)
Wtd. avg.
spread(2)
Wtd. avg.
term(3)
CountOutstanding principal balanceAmortized costWtd. avg.
term
HSBC Facility1$144,114 $136,011 $135,451 2.0 %3.63$188,995 $187,958 3.6
BMO Facility1200,000 29,110 29,046 2.0 %2.7138,468 38,365 2.7
Customers Bank123,250 21,379 21,244 2.5 %2.7129,417 29,346 2.7
Total / weighted average$367,364 $186,500 $185,741 2.1 %3.4 years$256,880 $255,669 3.4 years
_______________________
(1)Net of $0.8 million unamortized deferred financing costs.
(2)Collateral loan assets and related financings are indexed to Term SOFR.
(3)Borrowings are term-matched to the corresponding collateral loan asset. The weighted average term assumes all extension options of the collateral loan assets are exercised by the borrower.
v3.25.3
Investment Portfolio Financing (Tables)
9 Months Ended
Sep. 30, 2025
Debt Disclosure [Abstract]  
Schedule of Debt
The following tables detail the loan collateral and borrowings under the Company's CRE CLOs (dollars in thousands):
September 30, 2025
CRE CLOsCountBenchmark interest rateOutstanding principal balance
Carrying value(1)
Wtd. avg. spread(2)
Wtd. avg. maturity(3)
TRTX 2021-FL4
Collateral loan and REO investments17Term SOFR$677,539$635,9883.73%1.6
Financing provided1Term SOFR465,039464,9192.21%12.4
TRTX 2022-FL5
Collateral loan investments21Term SOFR969,911873,1813.54%1.7
Financing provided1Term SOFR801,943801,9422.06%13.4
TRTX 2025-FL6
Collateral loan investments19Term SOFR1,100,0001,087,8853.26%3.3
Financing provided1Term SOFR962,500953,4711.83%16.9
Total
Collateral loan and REO investments(4)
57Term SOFR$2,747,450$2,597,0543.46%2.3 years
Financing provided(5)
3Term SOFR$2,229,482$2,220,3322.00%14.7 years
________________________________
(1)Includes REO investments held in the Company's CRE CLOs.
(2)Weighted average spread excludes the amortization of loan fees, deferred financing costs, and debt issuance discounts.
(3)Loan term represents weighted average final maturity, assuming extension options are exercised by the borrower. Repayments of CRE CLO notes are dependent on timing of underlying loan repayments post-reinvestment period. The term of the CRE CLO notes represents the rated final distribution date.
(4)Collateral loan investment assets of FL4, FL5 and FL6 represent 15.3%, 24.7% and 29.0%, respectively, of the aggregate unpaid principal balance of the Company's loans held for investment portfolio as of September 30, 2025.
(5)During the three months ended September 30, 2025, the Company recognized interest expense of $38.7 million, which includes $0.7 million of discount and deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income. During the nine months ended September 30, 2025, the Company recognized interest expense of $106.2 million, which includes $2.0 million of discount and deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income.
December 31, 2024
CRE CLOsCountBenchmark interest rateOutstanding principal balanceCarrying value
Wtd. avg. spread(1)
Wtd. avg. maturity(2)
TRTX 2019-FL3
Collateral loan and REO investments5Term SOFR$311,381$203,4273.68%1.0
Financing provided1Term SOFR119,526119,5262.46%9.8
TRTX 2021-FL4
Collateral loan and REO investments19Term SOFR886,409796,5523.84%2.0
Financing provided1Term SOFR673,909673,9091.93%13.2
TRTX 2022-FL5
Collateral loan investments26Term SOFR1,056,8221,033,7753.70%2.1
Financing provided1Term SOFR888,853888,2252.02%14.1
Total
Collateral loan and REO investments(3)
50Term SOFR$2,254,612$2,033,7543.75%2.0 years
Financing provided(4)
3Term SOFR$1,682,288$1,681,6602.02%13.4 years
________________________________
(1)Weighted average spread excludes the amortization of loan fees and deferred financing costs.
(2)Loan term represents weighted average final maturity, assuming extension options are exercised by the borrower. Repayments of CRE CLO notes are dependent on timing of related loan repayments post-reinvestment period. The term of the CRE CLO notes represents the rated final distribution date.
(3)Collateral loan investment assets of FL3, FL4, and FL5 represent 9.5%, 27.0%, and 32.2%, respectively, of the aggregate unpaid principal balance of the Company's loans held for investment portfolio as of December 31, 2024.
(4)During the three months ended September 30, 2024, the Company recognized interest expense of $33.5 million, which includes $0.7 million of deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income. During the nine months ended September 30, 2024, the Company recognized interest expense of $105.4 million, which includes $3.5 million of deferred financing cost amortization and is reflected within the Company's consolidated statements of income and comprehensive income.
The following table summarizes the Company's investment portfolio financing (dollars in thousands):
Outstanding principal balance
September 30, 2025December 31, 2024
Collateralized loan obligations(1)
$2,229,482 $1,682,288 
Secured credit agreements367,856 585,042 
Asset-specific financing arrangements105,235 186,500 
Secured revolving credit facility213,031 86,625 
Mortgage loan payable31,200 31,200 
Total$2,946,804 $2,571,655 
________________________________
(1)See Note 5 for additional information regarding the Company's collateralized loan obligations.
The following table details the Company's asset-specific financing arrangements (dollars in thousands):
September 30, 2025
FinancingCollateral
Asset-specific financingCountCommitment amountOutstanding principal balance
Carrying
value(1)
Wtd. avg.
spread(2)
Wtd. avg.
term(3)
CountOutstanding principal balanceAmortized costWtd. avg.
term
HSBC Facility1$76,125 $76,125 $75,807 1.9 %4.91$101,500 $100,516 4.9
BMO Facility1200,000 29,110 29,110 2.0 %1.9139,768 39,768 1.9
Total / weighted average$276,125 $105,235 $104,917 1.9 %4.1 years$141,268 $140,284 4.1 years
_______________________
(1)Net of $0.3 million unamortized deferred financing costs.
(2)Collateral loan assets and related financings are indexed to Term SOFR.
(3)Borrowings are term-matched to the corresponding collateral loan asset. The weighted average term assumes all extension options of the collateral loan assets are exercised by the borrower.
The following table details the Company's asset-specific financing arrangements (dollars in thousands):
December 31, 2024
FinancingCollateral
Asset-specific financingCountCommitment amountOutstanding principal balance
Carrying
value(1)
Wtd. avg.
spread(2)
Wtd. avg.
term(3)
CountOutstanding principal balanceAmortized costWtd. avg.
term
HSBC Facility1$144,114 $136,011 $135,451 2.0 %3.63$188,995 $187,958 3.6
BMO Facility1200,000 29,110 29,046 2.0 %2.7138,468 38,365 2.7
Customers Bank123,250 21,379 21,244 2.5 %2.7129,417 29,346 2.7
Total / weighted average$367,364 $186,500 $185,741 2.1 %3.4 years$256,880 $255,669 3.4 years
_______________________
(1)Net of $0.8 million unamortized deferred financing costs.
(2)Collateral loan assets and related financings are indexed to Term SOFR.
(3)Borrowings are term-matched to the corresponding collateral loan asset. The weighted average term assumes all extension options of the collateral loan assets are exercised by the borrower.
Schedule of Information Related to Secured Credit Agreements
The following table presents certain information regarding the Company’s secured credit agreements. Except as otherwise noted, all agreements are on a partial (25%) recourse basis (dollars in thousands):
September 30, 2025
Secured credit agreements(1)
Initial
maturity date
Extended
maturity date
Wtd. avg.
credit spread
Wtd. avg. interest rate Commitment
amount
Maximum
current availability
Balance
outstanding
Principal balance
of collateral
Amortized cost
of collateral
Goldman Sachs08/19/2608/19/281.7 %5.9 %$500,000 $240,199 $259,801 $418,204 $417,556 
Wells Fargo12/06/2712/06/271.5 %5.7 %500,000 442,345 57,655 80,916 80,406 
Barclays(2)
11/12/2508/13/261.7 %5.8 %500,000 449,600 50,400 63,000 63,000 
Bank of America06/06/2606/06/26— %— %200,000 200,000 — — — 
Totals$1,700,000 $1,332,144 $367,856 $562,120 $560,962 
________________________________
(1)Borrowings under secured credit agreements with a 25% recourse guarantee from Holdco. Each secured credit agreement contains defined mark-to-market provisions that permit the lenders to issue margin calls based on credit marks.
(2)On August 11, 2025, the Company executed an extension of the initial maturity date to November 12, 2025.
The following table presents certain information regarding the Company’s secured credit agreements. Except as otherwise noted, all agreements are on a partial (25%) recourse basis (dollars in thousands):
December 31, 2024
Secured credit agreements(1)
Initial
maturity date
Extended
maturity date
Wtd. avg.
credit spread
Wtd. avg.
interest rate
Commitment
amount
Maximum
current availability
Balance
outstanding
Principal balance
of collateral
Amortized cost
of collateral
Goldman Sachs(2)
08/19/2608/19/282.2 %6.6 %$500,000 $238,879 $261,121 $485,557 $485,207 
Wells Fargo(3)
12/06/2712/06/271.7 %6.0 %500,000 274,470 225,530 295,833 294,810 
Barclays08/13/2508/13/261.7 %6.0 %500,000 437,474 62,526 84,827 84,754 
Bank of America06/06/2606/06/261.8 %6.1 %200,000 164,135 35,865 50,824 50,824 
Totals$1,700,000 $1,114,958 $585,042 $917,041 $915,595 
________________________________
(1)Borrowings under secured credit agreements with a 25% recourse guarantee from Holdco. Each secured credit agreement contains defined mark-to-market provisions that permit the lenders to issue margin calls based on credit marks.
(2)On January 31, 2024, the Company executed a two-year extension of the secured credit agreement through August 19, 2026. Until such date, new and revolving borrowings are permitted. After such date, the secured credit agreement automatically enters a two-year term-out period through August 19, 2028.
(3)On December 6, 2024, the Company executed a three-year extension of the secured credit agreement through December 6, 2027.
Schedule of Secured Credit Agreements Secured by Mortgage Loan Investments, CRE Debt Securities and Counterparty Concentration Risks
The following table summarizes certain characteristics of the Company’s secured credit agreements secured by mortgage loan investments, including counterparty concentration risks (dollars in thousands):
September 30, 2025
Secured credit agreementsCommitment
amount
UPB of
collateral
Amortized cost
of collateral(1)
Amount
payable(2)
Net counterparty exposure(3)
Percent of
stockholders' equity
Days to
extended maturity
Goldman Sachs Bank$500,000 $418,204 $419,435 $260,213 $159,222 14.7 %1054
Wells Fargo500,000 80,916 80,836 57,774 23,062 2.1 %797
Barclays500,000 63,000 63,314 50,530 12,784 1.2 %317
Bank of America200,000 — — — — — %249
Total / weighted average$1,700,000 $562,120 $563,585 $368,517 $195,068 913
_______________________
(1)Loan amounts include interest receivable of $2.6 million and are net of premium, discount and origination fees of $1.2 million.
(2)Loan amounts include interest payable of $0.7 million and do not reflect unamortized deferred financing fees of $0.8 million.
(3)Loan amounts represent the net carrying value of the commercial real estate loans sold under agreements to repurchase, including accrued interest plus any cash or assets on deposit to secure the repurchase obligation, less the amount of the repurchase liability, including accrued interest.
The following table summarizes certain characteristics of the Company’s secured credit agreements secured by mortgage loan investments, including counterparty concentration risks (dollars in thousands):
 December 31, 2024
Secured credit agreementsCommitment
amount
UPB of
collateral
Amortized cost
of collateral(1)
Amount
payable(2)
Net counterparty exposure(3)
Percent of
stockholders' equity
Days to
extended maturity
Goldman Sachs Bank$500,000 $485,557 $489,121 $261,705 $227,416 20.4 %1327
Wells Fargo500,000 295,833 295,815 226,028 69,787 6.3 %1070
Barclays500,000 84,827 84,750 62,681 22,069 2.0 %590
Bank of America200,000 50,824 51,089 35,899 15,190 1.4 %522
Total / weighted average$1,700,000 $917,041 $920,775 $586,313 $334,462  1100
_______________________
(1)Loan amounts include interest receivable of $5.2 million and are net of premium, discount and origination fees of $1.4 million.
(2)Loan amounts include interest payable of $1.3 million and do not reflect unamortized deferred financing fees of $0.8 million.
(3)Loan amounts represent the net carrying value of the commercial real estate loans sold under agreements to repurchase, including accrued interest plus any cash or assets on deposit to secure the repurchase obligation, less the amount of the repurchase liability, including accrued interest.
Schedule of Financial Covenant Compliance
Our financial covenants and guarantees for outstanding borrowings related to our secured financing agreements require Holdco to maintain compliance with the following financial covenants (among others):
Financial CovenantCurrent
Cash Liquidity
Minimum cash liquidity of no less than the greater of: $15.0 million; and 5.0% of Holdco’s recourse indebtedness.
Tangible Net Worth
$1.0 billion, plus 75% of all subsequent equity issuances (net of discounts, commissions, expense), minus 75% of the redeemed or repurchased preferred or redeemable equity or stock. With respect to the Secured Revolving Credit Facility, $0.8 billion, plus 75% of all subsequent equity issuances (net of discounts, commissions, expense) after September 30, 2024, minus 75% of the redeemed or repurchased preferred or redeemable equity or stock after September 30, 2024.
Debt-to-Equity
Debt-to-Equity ratio not to exceed 4.25 to 1.0.
Interest Coverage
Minimum interest coverage ratio of no less than 1.4 to 1.0, effective June 30, 2023. Previously, 1.5 to 1.0.
v3.25.3
Schedule of Maturities (Tables)
9 Months Ended
Sep. 30, 2025
Debt Disclosure [Abstract]  
Schedule of Future Principal Payments
As of September 30, 2025, future principal payments for the following five years and thereafter are as follows (dollars in thousands):
YearTotal indebtedness
Collateralized loan obligations(1)
Secured credit agreements(2)
Secured revolving credit facility(2)
Asset-specific financing arrangements(3)
Mortgage loan payable
2025$86,463 $36,063 $50,400 $— $— $— 
2026748,489 563,342 185,147 — — — 
2027462,987 376,222 57,655 — 29,110 — 
2028588,156 193,146 74,654 213,031 76,125 31,200 
2029376,075 376,075 — — — — 
Thereafter684,634 684,634 — — — — 
Total$2,946,804 $2,229,482 $367,856 $213,031 $105,235 $31,200 
(1)The scheduled maturities for the investment grade bonds issued by the Company's CRE CLOs are based upon the fully extended maturity of the underlying mortgage loan collateral, considering the reinvestment window of each CRE CLO.
(2)The scheduled maturities of the Company's secured credit agreement liabilities are based on the extended maturity date for the specific credit agreement where extension options are at the Company's option, subject to standard default provisions, or the current maturity date of those credit agreements where extension options are subject to counterparty approval.
(3)The scheduled maturities of the Company's asset-specific financing arrangements are based on the fully extended maturity date of the underlying mortgage loan collateral.
v3.25.3
Fair Value Measurements (Tables)
9 Months Ended
Sep. 30, 2025
Fair Value Disclosures [Abstract]  
Schedule of Fair Value of Financial Assets and Liabilities
The following tables provide information about the fair value of the Company’s financial assets and liabilities on the Company’s consolidated balance sheets (dollars in thousands):
September 30, 2025
Fair value
Principal balanceCarrying valueLevel ILevel IILevel III
Financial assets  
Loans held for investment$3,641,419 $3,566,672 $— $— $3,598,387 
Financial liabilities
Collateralized loan obligations2,229,482 2,220,332 — — 2,209,702 
Secured credit agreements367,856 367,083 — — 366,566 
Asset-specific financing arrangements105,235 104,917 — — 105,093 
Secured revolving credit facility213,031 210,151 — — 213,031 
Mortgage loan payable31,200 30,802 — — 31,200 
December 31, 2024
Fair value
Principal balanceCarrying valueLevel ILevel IILevel III
Financial assets  
Loans held for investment$3,284,510 $3,217,030 $— $— $3,258,017 
Financial liabilities  
Collateralized loan obligations1,682,288 1,681,660 — — 1,661,615 
Secured credit agreements585,042 584,235 — — 580,921 
Asset-specific financing arrangements186,500 185,741 — — 186,006 
Secured revolving credit facility86,625 86,492 — — 86,625 
Mortgage loan payable31,200 30,695 — — 31,200 
v3.25.3
Related Party Transactions (Tables)
9 Months Ended
Sep. 30, 2025
Related Party Transactions [Abstract]  
Schedule of Management Fees and Incentive Management Fees Incurred and Paid Pursuant to Management Agreement
The following table details the management fees and incentive management fees incurred and paid pursuant to the Management Agreement (dollars in thousands):
Three Months Ended September 30,Nine Months Ended September 30,
2025202420252024
Incurred
Management fees$5,237 $5,107 $15,584 $15,138 
Incentive management fee— — — 
Total management and incentive fees incurred$5,237 $5,107 $15,584 $15,138 
Paid
Management fees$5,194 $5,044 $15,458 $14,944 
Incentive management fee— — — — 
Total management and incentive fees paid$5,194 $5,044 $15,458 $14,944 
v3.25.3
Earnings per Share (Tables)
9 Months Ended
Sep. 30, 2025
Earnings Per Share [Abstract]  
Schedule of Calculation of Basic and Diluted Earnings per Common Share
The following table sets forth the calculation of basic and diluted earnings per common share based on the weighted average number of shares of common stock outstanding (dollars in thousands, except share and per share data):
Three Months Ended September 30,Nine Months Ended September 30,
2025202420252024
Net income$21,993 $22,194 $56,343 $63,653 
Preferred stock dividends(1)
(3,148)(3,148)(9,444)(9,444)
Participating securities' share in earnings(396)(370)(1,609)(1,452)
Net income attributable to common stockholders$18,449 $18,676 $45,290 $52,757 
Weighted average common shares outstanding, basic78,515,639 80,925,851 79,646,365 79,422,617 
Weighted average common shares outstanding, diluted78,813,809 81,365,205 80,182,854 80,310,598 
Earnings per common share, basic(2)
$0.23 $0.23 $0.57 $0.66 
Earnings per common share, diluted(2)
$0.23 $0.23 $0.56 $0.66 
_______________________
(1)Includes preferred stock dividends declared and paid on outstanding shares of Series A Preferred Stock and Series C Preferred Stock.
(2)Basic and diluted earnings per common share are computed independently based on the weighted average shares of common stock outstanding. Diluted earnings per common share includes the impact of participating securities outstanding. Prior to the May 8, 2024 Warrant exercise, diluted earnings per common share included any incremental shares that would be outstanding assuming the exercise of the Warrants. The sum of the quarterly earnings (loss) per common share amounts may not agree to the total for the nine months ended September 30, 2025 and 2024.
v3.25.3
Stock-based Compensation (Tables)
9 Months Ended
Sep. 30, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule of Share-based Compensation Arrangements by Share-based Payment Award
The following table details the outstanding common stock awards and includes the numbers of shares granted and weighted average grant date fair value per share under the Incentive Plans:
Common Stock
Weighted Average Grant Date Fair Value per Share
Balance as of December 31, 20242,377,123 $7.98 
Granted10,403 7.06 
Vested(854,456)8.24 
Forfeited(62,690)7.77 
Balance as of September 30, 20251,470,380 $7.76 
Schedule of Awarded Shares Vesting Period
The following table presents the number of shares associated with outstanding awards that will vest over the next four years:
Share Grant Vesting YearShares of Common Stock
2026752,333 
2027472,583 
2028242,864 
20292,600 
Total1,470,380 
v3.25.3
Concentration of Credit Risk (Tables)
9 Months Ended
Sep. 30, 2025
Risks and Uncertainties [Abstract]  
Schedule of Loans Held for Investment Portfolio by Property/ Loan Category Type
A summary of the Company’s portfolio of loans held for investment by property type based on total loan commitment and current unpaid principal balance (“UPB”) follows (dollars in thousands):
September 30, 2025
Property typeLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
Multifamily$1,932,037 $54,852 51.6%$1,878,050 51.6%
Office584,547 16,746 15.6567,801 15.6
Industrial458,400 32,160 12.2 426,240 11.7 
Life Science333,477 — 8.9 333,477 9.2 
Hotel293,100 797 7.8 292,303 8.0 
Mixed-Use78,775 2,227 2.1 76,548 2.1 
Self Storage67,000 — 1.8 67,000 1.8 
Total$3,747,336 $106,782 100.0%$3,641,419 100.0%
December 31, 2024
Property typeLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
Multifamily$1,777,221 $56,101 52.0%$1,721,480 52.4%
Office606,047 23,788 17.8 582,259 17.7 
Life Science368,573 14,019 10.8 354,554 10.8 
Hotel348,400 14,110 10.2 334,290 10.2 
Industrial166,000 16,400 4.9 149,600 4.6 
Mixed-Use78,775 3,448 2.3 75,327 2.3 
Self Storage67,000 — 2.0 67,000 2.0 
Total$3,412,016 $127,866 100.0%$3,284,510 100.0%
A summary of the Company’s portfolio of loans held for investment by loan category based on total loan commitment and current UPB follows (dollars in thousands):
September 30, 2025
Loan categoryLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
Bridge$1,952,109 $44,879 52.1%$1,908,095 52.4%
Moderate Transitional952,443 33,753 25.4 918,690 25.2 
Light Transitional842,784 28,150 22.5 814,634 22.4 
Total$3,747,336 $106,782 100.0%$3,641,419 100.0%
December 31, 2024
Loan categoryLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
Bridge$1,522,789 $27,472 44.6%$1,495,677 45.5%
Moderate Transitional1,009,038 63,063 29.6 945,975 28.8 
Light Transitional880,189 37,331 25.8 842,858 25.7 
Total$3,412,016 $127,866 100.0%$3,284,510 100.0%
Schedule of Geographic Composition of Loans Held for Investment Based on Current UPB and Loan Commitment
All of the Company’s loans held for investment are secured by properties within the United States. The geographic composition of loans held for investment based on total loan commitment and current UPB follows (dollars in thousands):
September 30, 2025
Geographic regionLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
West$1,390,724 $30,105 37.1%$1,361,484 37.4%
East887,384 20,514 23.7866,870 23.8
South760,628 31,249 20.3 729,379 20.0 
Various573,000 23,512 15.3 549,488 15.1 
Midwest135,600 1,402 3.6 134,198 3.7 
Total$3,747,336 $106,782 100.0%$3,641,419 100.0%
December 31, 2024
Geographic regionLoan commitmentUnfunded commitment
% of loan commitment
Loan UPB
% of loan UPB
West$1,254,320 $47,318 36.7%$1,207,362 36.8%
East965,249 12,678 28.3 952,571 29.0 
South817,847 49,016 24.0 768,831 23.4 
Various309,000 16,800 9.1 292,200 8.9 
Midwest65,600 2,054 1.9 63,546 1.9 
Total$3,412,016 $127,866 100.0%$3,284,510 100.0%
v3.25.3
Summary of Significant Accounting Policies - Additional Information (Details)
loan in Thousands, $ in Thousands
9 Months Ended
May 08, 2024
shares
Jun. 14, 2021
shares
Sep. 30, 2025
USD ($)
segment
method
loan
shares
Dec. 31, 2024
USD ($)
shares
Sep. 30, 2024
shares
Significant Accounting Policies [Line Items]          
Number of operating segments | segment     1    
Number of reportable segments | segment     1    
Loans past due, trigger percentage     90.00%    
Estimating credit losses in loan portfolio (in methods) | method     2    
Percentage of senior mortgage loan transferred to third-party     100.00%    
Issuance of common stock (in shares) | shares 2,647,059        
Warrants to purchase common stock (in shares) | shares     0   0
Cash | $     $ 16,400 $ 15,000  
Restricted cash | $ [1]     868 323  
Cash and cash equivalents | $ [1]     $ 93,591 $ 190,160  
Period before remittance by servicer (less than)     30 days    
Series C Preferred Stock          
Significant Accounting Policies [Line Items]          
Preferred stock, shares issued (in shares) | shares   8,050,000 8,050,000 8,050,000  
Dividend rate (in percent)   6.25%      
Warrants          
Significant Accounting Policies [Line Items]          
Warrants exercised (in shares) | shares 2,647,059        
Holdco          
Significant Accounting Policies [Line Items]          
Debt covenant, minimum cash balance required | $     $ 15,000    
Minimum cash reserve percentage     0.05    
Maximum | Commercial Real Estate Loans          
Significant Accounting Policies [Line Items]          
Loan performance (in loans) | loan     125    
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives (Details)
Sep. 30, 2025
Building  
Property, Plant and Equipment [Line Items]  
Depreciable Life 48 years
Building improvements  
Property, Plant and Equipment [Line Items]  
Depreciable Life 12 years
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Additional Information (Details)
3 Months Ended 9 Months Ended
Sep. 30, 2025
USD ($)
loan
Jun. 30, 2025
USD ($)
Mar. 31, 2025
USD ($)
Sep. 30, 2024
USD ($)
Sep. 30, 2025
USD ($)
loan
Sep. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
loan
Accounts, Notes, Loans and Financing Receivable [Line Items]              
Accrued interest, location Accrued interest and fees receivable       Accrued interest and fees receivable   Accrued interest and fees receivable
Accrued interest $ 19,200,000       $ 19,200,000   $ 16,000,000.0
Total loan commitment 3,747,336,000       3,747,336,000   3,412,016,000
Unfunded loan commitments 106,782,000       106,782,000   127,866,000
Unamortized loan fees $ 10,200,000       $ 10,200,000   5,900,000
Weighted average risk rating 3.0       3.0    
Allowance for credit loss, (decrease) increase $ (2,600,000)     $ (300,000) $ 2,200,000 $ (500,000)  
Allowance for credit loss, decrease from full loan repayments 2,800,000     400,000 6,500,000 3,900,000  
Allowance for credit losses decrease due to asset level performance and macroeconomic events (1,100,000)     (1,200,000)      
Allowance for credit losses increase due to increased loan origination 1,200,000     1,300,000 4,600,000 2,100,000  
Total allowance for credit losses $ 66,132,000     $ 69,289,000 66,132,000 69,289,000 $ 63,973,000
Increase in allowance for credit loss for macroeconomic events         $ 4,100,000 $ 1,400,000  
Individual assessment, number of loans | loan 0       0   0
Financing receivable, recovery, number of loans | loan 0       0   0
Nonaccrual, number of loans | loan 0       0   0
Loans accrued interest income $ 0       $ 0   $ 0
Accrued paid in kind interest outstanding $ 865,000 $ 692,000 $ 523,000   $ 865,000   $ 360,000
Number of loans accrued paid in kind interest outstanding | loan 1       1    
Accrued PIK interest $ 173,000 $ 169,000 $ 163,000   $ 500,000    
Eleven Mortgage Loans              
Accounts, Notes, Loans and Financing Receivable [Line Items]              
Number of mortgage loans | loan         11    
Total loan commitment 974,800,000       $ 974,800,000    
Unpaid principal balance refinanced 935,800,000       935,800,000    
Unfunded loan commitments $ 39,000,000.0       $ 39,000,000.0    
Nine Loan Investments              
Accounts, Notes, Loans and Financing Receivable [Line Items]              
Number of mortgage loans | loan         9    
Loan repayment principal amount         $ 553,100,000    
Five Loans              
Accounts, Notes, Loans and Financing Receivable [Line Items]              
Number of mortgage loans | loan         5    
Proceeds from partial principal payments         $ 56,400,000    
Total loan repayments         $ 609,500,000    
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Schedule of Overall Statistics for Loan Held for Investment Portfolio (Details)
$ in Thousands
9 Months Ended 12 Months Ended
Sep. 30, 2025
USD ($)
loan
Dec. 31, 2024
USD ($)
loan
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Number of loans | loan 47 45
Floating rate loans 99.70% 99.70%
Total loan commitment $ 3,747,336 $ 3,412,016
Unpaid principal balance 3,641,419 3,284,510
Unfunded loan commitments 106,782 127,866
Amortized cost [1] $ 3,631,216 $ 3,278,588
Weighted average credit spread 3.40% 3.70%
Weighted average all-in yield 7.80% 8.30%
Weighted average term to extended maturity (in years) 2 years 9 months 18 days 2 years 4 months 24 days
Accrued PIK interest $ 900 $ 400
Percentage of loans subject to yield maintenance or other prepayment restrictions 44.10%  
Percentage of loans open to repayment by borrower without penalty 55.90%  
Subordinated and mezzanine loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Number of loans | loan 47 45
Floating rate loans 99.70% 99.70%
Total loan commitment $ 3,747,336 $ 3,412,016
Unpaid principal balance 3,641,419 3,284,510
Unfunded loan commitments 106,782 127,866
Amortized cost $ 3,631,216 $ 3,278,588
Weighted average credit spread 3.40% 3.70%
Weighted average all-in yield 7.80% 8.30%
Weighted average term to extended maturity (in years) 2 years 9 months 18 days 2 years 4 months 24 days
Fixed Rate Contiguous Mezzanine Loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Number of loans | loan 1  
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Schedule of Loans Held for Investment Portfolio by Loan Seniority (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Jun. 30, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]            
Outstanding principal $ 3,641,419   $ 3,284,510      
Amortized cost [1] 3,631,216   3,278,588      
Allowance for credit losses [1] (64,544)   (61,558)      
Loans held for investment, net [1] 3,566,672   3,217,030      
Senior loans            
Accounts, Notes, Loans and Financing Receivable [Line Items]            
Outstanding principal 3,641,419   3,284,510      
Unamortized premium (discount) and loan origination fees, net (10,203)   (5,922)      
Amortized cost 3,631,216   3,278,588      
Allowance for credit losses (64,544) $ (66,957) (61,558) $ (66,680) $ (66,848) $ (67,092)
Loans held for investment, net $ 3,566,672   $ 3,217,030      
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Schedule of Loans Held for Investment Portfolio Activity (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Financing Receivable, Excluding Accrued Interest, Before Allowance For Credit Loss [Roll Forward]        
Beginning balance [1]     $ 3,278,588  
Ending balance [1] $ 3,631,216   3,631,216  
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]        
Beginning balance [1]     (61,558)  
Allowance for credit losses     (2,594) $ 482
Ending balance [1] (64,544)   (64,544)  
Financing Receivable, Excluding Accrued Interest, After Allowance For Credit Loss [Abstract]        
Beginning balance [1]     3,217,030  
Allowance for credit losses     (2,594) 482
Ending balance [1] 3,566,672   3,566,672  
Senior loans        
Financing Receivable, Excluding Accrued Interest, Before Allowance For Credit Loss [Roll Forward]        
Beginning balance     3,278,588  
Loans originated and acquired     928,227  
Additional fundings     30,191  
Accrued PIK interest     505  
Amortization of origination fees and discounts     3,246  
Collection of principal     (609,541)  
Ending balance 3,631,216   3,631,216  
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]        
Beginning balance (66,957) $ (66,848) (61,558) (67,092)
Allowance for credit losses 2,413 168 (2,986) 412
Ending balance (64,544) (66,680) (64,544) (66,680)
Financing Receivable, Excluding Accrued Interest, After Allowance For Credit Loss [Abstract]        
Beginning balance     3,217,030  
Loans originated and acquired     928,227  
Additional fundings     30,191  
Accrued PIK interest     505  
Amortization of origination fees and discounts     3,246  
Collection of principal     (609,541)  
Allowance for credit losses 2,413 $ 168 (2,986) $ 412
Ending balance $ 3,566,672   $ 3,566,672  
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Schedule Of Amortized Cost By Origination Year Grouped By Risk Rating for Loans Held for Investment Portfolio (Details) - USD ($)
$ in Thousands
9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Amortized cost [1] $ 3,631,216 $ 3,278,588
Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Amortized cost basis of loans by origination year, one 931,171 530,451
Amortized cost basis of loans by origination year, two 536,208 201,588
Amortized cost basis of loans by origination year, three 99,339 752,847
Amortized cost basis of loans by origination year, four 578,170 1,213,894
Amortized cost basis of loans by origination year, five 924,737 0
Amortized cost 561,591 579,808
Amortized cost 3,631,216 3,278,588
Current-period realized loss on loan sales and REO conversions, year one 0 0
Current-period realized loss on loan sales and REO conversions, year two 0 0
Current-period realized loss on loan sales and REO conversions, year three 0 (7,818)
Current-period realized loss on loan sales and REO conversions, year four 0 (1,911)
Current-period realized loss on loan sales and REO conversions, year five 0 0
Current-period realized loss on loan sales and REO conversions, prior 0 0
Current-period realized loss on loan write-offs related to REO conversions 0 (9,729)
1 | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Amortized cost basis of loans by origination year, one 0 0
Amortized cost basis of loans by origination year, two 0 0
Amortized cost basis of loans by origination year, three 0 0
Amortized cost basis of loans by origination year, four 0 0
Amortized cost basis of loans by origination year, five 0 0
Amortized cost 0 0
Amortized cost 0 0
2 | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Amortized cost basis of loans by origination year, one 0 62,716
Amortized cost basis of loans by origination year, two 62,792 0
Amortized cost basis of loans by origination year, three 0 0
Amortized cost basis of loans by origination year, four 0 0
Amortized cost basis of loans by origination year, five 0 0
Amortized cost 0 0
Amortized cost 62,792 62,716
3 | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Amortized cost basis of loans by origination year, one 931,171 467,735
Amortized cost basis of loans by origination year, two 473,416 201,588
Amortized cost basis of loans by origination year, three 99,339 752,847
Amortized cost basis of loans by origination year, four 578,170 1,213,894
Amortized cost basis of loans by origination year, five 924,737 0
Amortized cost 442,608 462,607
Amortized cost 3,449,441 3,098,671
4 | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Amortized cost basis of loans by origination year, one 0 0
Amortized cost basis of loans by origination year, two 0 0
Amortized cost basis of loans by origination year, three 0 0
Amortized cost basis of loans by origination year, four 0 0
Amortized cost basis of loans by origination year, five 0 0
Amortized cost 118,983 117,201
Amortized cost 118,983 117,201
5 | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Amortized cost basis of loans by origination year, one 0 0
Amortized cost basis of loans by origination year, two 0 0
Amortized cost basis of loans by origination year, three 0 0
Amortized cost basis of loans by origination year, four 0 0
Amortized cost basis of loans by origination year, five 0 0
Amortized cost 0 0
Amortized cost $ 0 $ 0
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Schedule of Amortized Cost and Results of Internal Risk Rating Review Performed for Loans Held for Investment Portfolio (Details)
$ in Thousands
Sep. 30, 2025
USD ($)
Jun. 30, 2025
USD ($)
Dec. 31, 2024
USD ($)
Sep. 30, 2024
USD ($)
Jun. 30, 2024
USD ($)
Dec. 31, 2023
USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]            
Total [1] $ 3,631,216   $ 3,278,588      
Allowance for credit losses [1] (64,544)   (61,558)      
Loans held for investment, net [1] $ 3,566,672   3,217,030      
Weighted average risk rating 3.0          
Senior loans            
Accounts, Notes, Loans and Financing Receivable [Line Items]            
Total $ 3,631,216   3,278,588      
Allowance for credit losses (64,544) $ (66,957) (61,558) $ (66,680) $ (66,848) $ (67,092)
Loans held for investment, net $ 3,566,672   $ 3,217,030      
Weighted average risk rating 3.0   3.0      
1 | Senior loans            
Accounts, Notes, Loans and Financing Receivable [Line Items]            
Total $ 0   $ 0      
2 | Senior loans            
Accounts, Notes, Loans and Financing Receivable [Line Items]            
Total 62,792   62,716      
3 | Senior loans            
Accounts, Notes, Loans and Financing Receivable [Line Items]            
Total 3,449,441   3,098,671      
4 | Senior loans            
Accounts, Notes, Loans and Financing Receivable [Line Items]            
Total 118,983   117,201      
5 | Senior loans            
Accounts, Notes, Loans and Financing Receivable [Line Items]            
Total $ 0   $ 0      
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Schedule of Activity in Allowance for Credit Losses for Loans Held for Investment Portfolio by Class of Financing Receivable (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2024
Allowance for credit losses for loans held for investment:          
Beginning balance, allowance for credit loss [1]     $ 61,558    
(Reversal of credit losses, net), allowance for credit losses, net     2,594 $ (482)  
Ending balance, allowance for credit loss [1] $ 64,544   64,544    
Allowance for credit losses on unfunded loan commitments:          
Beginning balance, allowance for credit loss     2,415    
Ending balance, allowance for credit loss 1,588   1,588    
Total allowance for credit losses 66,132 $ 69,289 66,132 69,289 $ 63,973
Allowance for credit losses excluded 700   700   $ 200
Senior loans          
Allowance for credit losses for loans held for investment:          
Beginning balance, allowance for credit loss 66,957 66,848 61,558 67,092  
(Reversal of credit losses, net), allowance for credit losses, net (2,413) (168) 2,986 (412)  
Ending balance, allowance for credit loss 64,544 66,680 64,544 66,680  
Unfunded loan commitments          
Allowance for credit losses on unfunded loan commitments:          
Beginning balance, allowance for credit loss 1,819 2,742 2,415 2,679  
(Reversal of) allowance for credit losses, net (231) (133) (827) (70)  
Ending balance, allowance for credit loss $ 1,588 $ 2,609 $ 1,588 $ 2,609  
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Schedule of Activity in Allowance for Credit Losses for Loans Held for Investment (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Sep. 30, 2024
Allowance for credit losses:      
Loans held for investment [1] $ 64,544 $ 61,558  
Unfunded loan commitments 1,588 2,415  
Total allowance for credit losses 66,132 63,973 $ 69,289
Total unpaid principal balance 3,641,419 3,284,510  
Allowance for credit losses excluded 700 200  
General reserve      
Allowance for credit losses:      
Loans held for investment 64,544 61,558  
Unfunded loan commitments 1,588 2,415  
Total allowance for credit losses 66,132 63,973  
Total unpaid principal balance 3,641,419 3,284,510  
Specific reserve      
Allowance for credit losses:      
Loans held for investment 0 0  
Unfunded loan commitments 0 0  
Total allowance for credit losses 0 0  
Total unpaid principal balance $ 0 $ 0  
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Schedule of Aging Analysis for Loans Held for Investment Portfolio by Class of Loans (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment [1] $ 3,631,216 $ 3,278,588
Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 3,631,216 3,278,588
Current    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 3,631,216 3,278,588
Current | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 3,631,216 3,278,588
Days: 30-59    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 0 0
Days: 30-59 | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 0 0
Days: 60-89    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 0 0
Days: 60-89 | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 0 0
Days: 90 or more    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 0 0
Days: 90 or more | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 0 0
Total loans past due    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment 0 0
Total loans past due | Senior loans    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans held for investment $ 0 $ 0
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Loans Held for Investment and the Allowance for Credit Losses - Schedule of Paid-in-Kind Interest (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Sep. 30, 2025
Paid In Kind Interest [Roll Forward]        
Balance $ 692 $ 523 $ 360 $ 360
Accrued PIK interest 173 169 163 500
Balance $ 865 $ 692 $ 523 $ 865
v3.25.3
Real Estate Owned - Additional Information (Details)
$ in Thousands
1 Months Ended 3 Months Ended 9 Months Ended
Jun. 30, 2025
USD ($)
May 31, 2025
USD ($)
Sep. 30, 2025
USD ($)
property
Sep. 30, 2024
USD ($)
Sep. 30, 2025
USD ($)
property
Sep. 30, 2024
USD ($)
Jun. 30, 2023
USD ($)
Real Estate Owned [Line Items]              
Number of properties owned     6   6    
Real estate owned properties acquired (in properties)     0   0    
Number of properties sold         2    
Gain on sale of real estate owned, net | $     $ 0 $ 0 $ 6,970 $ 0  
Capital expenditures related to real estate owned | $         3,200 4,400  
Accrued capital expenditures related to real estate owned | $         $ 631 $ 960  
Weighted average minimum term     11 years   11 years    
In-place lease intangibles              
Real Estate Owned [Line Items]              
Weighted average amortization period         9 years 7 months 6 days    
Above-market lease intangibles              
Real Estate Owned [Line Items]              
Weighted average amortization period         6 years 9 months 18 days    
Leasing commissions              
Real Estate Owned [Line Items]              
Weighted average amortization period         7 years 7 months 6 days    
Below-market lease intangibles              
Real Estate Owned [Line Items]              
Weighted average amortization period         6 years 3 months 18 days    
Mortgage loan payable              
Real Estate Owned [Line Items]              
Debt face amount | $     $ 31,200   $ 31,200   $ 31,200
Multifamily Properties              
Real Estate Owned [Line Items]              
Number of properties owned     4   4    
Multifamily Properties | Arlington Heights, IL              
Real Estate Owned [Line Items]              
Number of properties owned     1   1    
Multifamily Properties | Chicago, IL              
Real Estate Owned [Line Items]              
Number of properties owned     1   1    
Multifamily Properties | San Antonio, TX              
Real Estate Owned [Line Items]              
Number of properties owned     2   2    
Office Building              
Real Estate Owned [Line Items]              
Number of properties owned     2   2    
Office Building | Orange, CA              
Real Estate Owned [Line Items]              
Number of properties owned     1   1    
Net cash proceeds from sale of property | $ $ 18,200            
Gain on sale of real estate owned, net | $ $ 1,300            
Office Building | San Mateo, CA              
Real Estate Owned [Line Items]              
Number of properties owned     1   1    
Net cash proceeds from sale of property | $   $ 21,200          
Gain on sale of real estate owned, net | $   $ 5,700          
Office Building | Manhattan, NY              
Real Estate Owned [Line Items]              
Number of properties owned     1   1    
Office Building | Houston, TX              
Real Estate Owned [Line Items]              
Number of properties owned     1   1    
v3.25.3
Real Estate Owned - Schedule of Real Estate Owned Assets and Liabilities (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2024
Asset Acquisition [Line Items]          
Interest expense $ 48,818 $ 48,573 $ 137,485 $ 154,542  
Office Property          
Asset Acquisition [Line Items]          
Cash     20,518   $ 13,195
Real estate owned - Building and building improvements     169,986   174,427
Real estate owned - Land and land improvements     54,845   80,328
Real estate owned - Tenant improvements     8,954   8,678
Real estate owned     233,785   263,433
Accumulated depreciation     (10,462)   (7,029)
Real estate owned, net     223,323   256,404
In-place lease intangibles, net     11,369   17,004
Above-market lease intangibles, net     1,790   2,945
Leasing commissions, net     1,820   1,935
Other assets, net     8,765   9,481
Total assets     267,585   300,964
Mortgage loan payable, net     30,802   30,695
Below-market lease intangibles, net     1,937   2,495
Other liabilities     7,549   7,377
Total liabilities     40,288   40,567
Cash escrowed 3,100   3,100   $ 3,800
Interest expense $ 600 $ 600 $ 1,900 $ 1,900  
v3.25.3
Real Estate Owned - Schedule of Real Estate Owned Operations and Related Income (Loss) (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Real Estate Owned, Disclosure of Detailed Components [Abstract]        
Minimum lease payments $ 6,722 $ 6,974 $ 21,753 $ 21,242
Variable lease payments 1,163 668 2,518 1,827
Total rental income 7,885 7,642 $ 24,271 $ 23,069
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]     Revenue from real estate owned operations Revenue from real estate owned operations
Other revenue from REO 71 19 $ 2,195 $ 95
Revenue from real estate owned operations 7,956 7,661 26,466 23,164
Rental property operating expenses 5,581 5,147 18,772 13,972
Depreciation and amortization 2,712 3,453 10,127 11,856
Expenses from real estate owned operations 8,293 8,600 28,899 25,828
Net (loss) from REO (337) (939) (2,433) (2,664)
Interest expense 48,818 48,573 137,485 154,542
Depreciation and amortization $ 1,700 $ 1,400 $ 5,900 $ 4,200
v3.25.3
Real Estate Owned - Schedule of Gross Carrying Amount and Accumulated Amortization of Lease Intangibles (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Real Estate Owned [Line Items]    
Total intangible assets $ 29,989 $ 35,457
Total accumulated amortization (15,010) (13,573)
Intangible assets, net 14,979 21,884
Total intangible liabilities 4,311 4,311
Total accumulated amortization (2,374) (1,816)
Intangible liabilities, net 1,937 2,495
In-place lease intangibles    
Real Estate Owned [Line Items]    
Total intangible assets 25,165 29,387
Total accumulated amortization (13,796) (12,383)
Above-market lease intangibles    
Real Estate Owned [Line Items]    
Total intangible assets 2,670 3,982
Total accumulated amortization (880) (1,037)
Leasing commissions    
Real Estate Owned [Line Items]    
Total intangible assets 2,154 2,088
Total accumulated amortization (334) (153)
Below-market lease intangibles    
Real Estate Owned [Line Items]    
Total intangible liabilities 4,311 4,311
Total accumulated amortization $ (2,374) $ (1,816)
v3.25.3
Real Estate Owned - Schedule of Estimated Future Amortization (Details)
$ in Thousands
Sep. 30, 2025
USD ($)
In-place lease intangibles  
Finite-Lived Intangible Assets [Line Items]  
2025 (remaining) $ 683
2026 2,173
2027 1,315
2028 1,266
2029 872
2030 524
Above-market lease intangibles  
Finite-Lived Intangible Assets [Line Items]  
2025 (remaining) 106
2026 420
2027 374
2028 368
2029 110
2030 58
Leasing commissions  
Finite-Lived Intangible Assets [Line Items]  
2025 (remaining) 70
2026 276
2027 261
2028 238
2029 229
2030 220
Below-market lease intangibles  
Below-market lease intangibles  
2025 (remaining) (174)
2026 (492)
2027 (297)
2028 (289)
2029 (202)
2030 $ (142)
v3.25.3
Real Estate Owned - Schedule of Future Minimum Lease Payments (Details)
$ in Thousands
Sep. 30, 2025
USD ($)
Real Estate Owned, Disclosure of Detailed Components [Abstract]  
2025 (remaining) $ 2,482
2026 10,330
2027 9,709
2028 8,016
2029 5,503
2030 8,591
Thereafter 57,934
Total $ 102,565
v3.25.3
Variable Interest Entities and Collateralized Loan Obligations - Additional Information (Details)
$ in Thousands
3 Months Ended 9 Months Ended
Mar. 28, 2025
USD ($)
Feb. 16, 2022
USD ($)
Mar. 31, 2021
USD ($)
Oct. 25, 2019
USD ($)
Jun. 30, 2025
USD ($)
Sep. 30, 2025
USD ($)
Sep. 30, 2024
USD ($)
Mar. 17, 2025
USD ($)
loan
Variable Interest Entities And Collateralized Loan Obligation [Line Items]                
Additional loan participation interests contributed           $ 928,227 $ 271,876  
TRTX 2025-FL6 | TRTX 2025-FL6 | Secured Debt                
Variable Interest Entities And Collateralized Loan Obligation [Line Items]                
Debt face amount $ 1,100,000              
Investment-grade bonds outstanding 962,500              
Debt issuance discount $ 2,400         $ 1,900    
TRTX 2021-FL4 | TRTX 2021-FL4 | Secured Debt                
Variable Interest Entities And Collateralized Loan Obligation [Line Items]                
Additional loan participation interests contributed         $ 59,900      
TRTX 2019-FL3 | TRTX 2019-FL3 | Secured Debt                
Variable Interest Entities And Collateralized Loan Obligation [Line Items]                
Investment-grade bonds outstanding               $ 114,600
Unpaid principal balance refinanced               $ 143,000
Number of loans refinanced | loan               3
Collateralized loan obligations | TRTX 2025-FL6                
Variable Interest Entities And Collateralized Loan Obligation [Line Items]                
Reinvestment period 30 months              
Deferred financing costs, including issuance, legal, and accounting related costs $ 7,600              
Collateralized loan obligations | TRTX 2022-FL5                
Variable Interest Entities And Collateralized Loan Obligation [Line Items]                
Reinvestment period   24 months            
Deferred financing costs, including issuance, legal, and accounting related costs   $ 6,500            
Collateralized loan obligations | TRTX 2021-FL4                
Variable Interest Entities And Collateralized Loan Obligation [Line Items]                
Reinvestment period     24 months          
Deferred financing costs, including issuance, legal, and accounting related costs     $ 8,300          
Collateralized loan obligations | TRTX 2019-FL3                
Variable Interest Entities And Collateralized Loan Obligation [Line Items]                
Reinvestment period       24 months        
Deferred financing costs, including issuance, legal, and accounting related costs       $ 7,800        
v3.25.3
Variable Interest Entities and Collateralized Loan Obligations - Schedule of Variable Interest Entities Assets and Liabilities (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Mar. 28, 2025
Dec. 31, 2024
Assets      
Cash and cash equivalents [1] $ 93,591   $ 190,160
Collateralized loan obligation proceeds held at trustee [1] 44,233   0
Accounts receivable from servicer/trustee [1] 73,231   369
Accrued interest and fees receivable [1] 31,407   27,267
Other assets [1] 31,516   39,866
Total assets [1] 4,064,841   3,731,429
Liabilities      
Accrued interest payable [1] 6,037   6,655
Payable to affiliates [1] 5,237   5,111
Deferred revenue [1] 1,802   1,744
Total liabilities [1] 2,982,311   2,617,388
Unamortized deferred financing costs 7,200   600
TRTX 2025-FL6 | TRTX 2025-FL6 | Secured Debt      
Liabilities      
Collateralized loan obligations, net, Asset-specific financings, net, Mortgage loan payable, net   $ 962,500  
Debt issuance discount 1,900 $ 2,400  
Variable Interest Entity, Primary Beneficiary      
Assets      
Cash and cash equivalents 17,010   71,541
Collateralized loan obligation proceeds held at trustee 44,233   0
Accounts receivable from servicer/trustee 73,169   299
Accrued interest and fees receivable 20,195   10,866
Loans held for investment, net 2,469,778   1,917,210
Real estate owned, net 83,153   117,090
Other assets 1,495   3,947
Total assets 2,709,033   2,120,953
Liabilities      
Accrued interest payable 5,069   4,436
Accrued expenses 4,149   4,738
Collateralized loan obligations, net, Asset-specific financings, net, Mortgage loan payable, net 2,220,332   1,681,660
Total liabilities 2,234,735   1,696,469
Variable Interest Entity, Primary Beneficiary | TRTX 2025-FL6      
Assets      
Collateralized loan obligation proceeds held at trustee 44,200    
Variable Interest Entity, Primary Beneficiary | Affiliated Entity      
Liabilities      
Payable to affiliates 3,613   3,052
Deferred revenue $ 1,572   $ 2,583
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Variable Interest Entities and Collateralized Loan Obligations - Schedule of Borrowings and Corresponding Collateral (Details)
$ in Thousands
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2025
USD ($)
loan
Sep. 30, 2024
USD ($)
Sep. 30, 2025
USD ($)
loan
Sep. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
loan
Debt Instrument [Line Items]          
Count (in loans) | loan 47   47   45
Interest expense $ 48,818 $ 48,573 $ 137,485 $ 154,542  
Amortization of debt issuance costs and discounts     4,605 6,445  
Collateralized loan obligations          
Debt Instrument [Line Items]          
Interest expense 38,700 33,500 106,200 105,400  
Amortization of deferred financing costs 700 $ 700   $ 3,500  
Amortization of debt issuance costs and discounts     2,000    
Collateralized loan obligations | Collateral Assets          
Debt Instrument [Line Items]          
Outstanding principal balance 2,747,450   2,747,450   $ 2,254,612
Carrying value $ 2,597,054   $ 2,597,054   $ 2,033,754
Collateralized loan obligations | Collateral loan and REO investments          
Debt Instrument [Line Items]          
Count (in loans) | loan 57   57   50
Wtd. avg. credit spread 3.46%   3.46%   3.75%
Wtd. avg. maturity     2 years 3 months 18 days   2 years
Collateralized loan obligations | Debt          
Debt Instrument [Line Items]          
Count (in loans) | loan 3   3   3
Outstanding principal balance $ 2,229,482   $ 2,229,482   $ 1,682,288
Carrying value $ 2,220,332   $ 2,220,332   $ 1,681,660
Wtd. avg. credit spread 2.00%   2.00%   2.02%
Wtd. avg. maturity     14 years 8 months 12 days   13 years 4 months 24 days
Collateralized loan obligations | TRTX 2019-FL3 | Collateral Assets          
Debt Instrument [Line Items]          
Outstanding principal balance         $ 311,381
Carrying value         $ 203,427
Collateralized loan obligations | TRTX 2019-FL3 | Collateral loan and REO investments          
Debt Instrument [Line Items]          
Count (in loans) | loan         5
Wtd. avg. credit spread         3.68%
Wtd. avg. maturity         1 year
Loans held for investment, aggregate unpaid principal balance percentage         9.50%
Collateralized loan obligations | TRTX 2019-FL3 | Debt          
Debt Instrument [Line Items]          
Count (in loans) | loan         1
Outstanding principal balance         $ 119,526
Carrying value         $ 119,526
Wtd. avg. credit spread         2.46%
Wtd. avg. maturity         9 years 9 months 18 days
Collateralized loan obligations | TRTX 2021-FL4 | Collateral Assets          
Debt Instrument [Line Items]          
Outstanding principal balance $ 677,539   $ 677,539   $ 886,409
Carrying value $ 635,988   $ 635,988   $ 796,552
Collateralized loan obligations | TRTX 2021-FL4 | Collateral loan and REO investments          
Debt Instrument [Line Items]          
Count (in loans) | loan 17   17   19
Wtd. avg. credit spread 3.73%   3.73%   3.84%
Wtd. avg. maturity     1 year 7 months 6 days   2 years
Loans held for investment, aggregate unpaid principal balance percentage 15.30%   15.30%   27.00%
Collateralized loan obligations | TRTX 2021-FL4 | Debt          
Debt Instrument [Line Items]          
Count (in loans) | loan 1   1   1
Outstanding principal balance $ 465,039   $ 465,039   $ 673,909
Carrying value $ 464,919   $ 464,919   $ 673,909
Wtd. avg. credit spread 2.21%   2.21%   1.93%
Wtd. avg. maturity     12 years 4 months 24 days   13 years 2 months 12 days
Collateralized loan obligations | TRTX 2022-FL5 | Collateral Assets          
Debt Instrument [Line Items]          
Outstanding principal balance $ 969,911   $ 969,911    
Carrying value $ 873,181   $ 873,181    
Collateralized loan obligations | TRTX 2022-FL5 | Collateralized loan obligations          
Debt Instrument [Line Items]          
Outstanding principal balance         $ 1,056,822
Carrying value         $ 1,033,775
Collateralized loan obligations | TRTX 2022-FL5 | Collateral loan and REO investments          
Debt Instrument [Line Items]          
Count (in loans) | loan         26
Wtd. avg. credit spread         3.70%
Wtd. avg. maturity         2 years 1 month 6 days
Loans held for investment, aggregate unpaid principal balance percentage         32.20%
Collateralized loan obligations | TRTX 2022-FL5 | Collateral loan investments          
Debt Instrument [Line Items]          
Count (in loans) | loan 21   21    
Wtd. avg. credit spread 3.54%   3.54%    
Wtd. avg. maturity     1 year 8 months 12 days    
Loans held for investment, aggregate unpaid principal balance percentage 24.70%   24.70%    
Collateralized loan obligations | TRTX 2022-FL5 | Debt          
Debt Instrument [Line Items]          
Count (in loans) | loan 1   1   1
Outstanding principal balance $ 801,943   $ 801,943   $ 888,853
Carrying value $ 801,942   $ 801,942   $ 888,225
Wtd. avg. credit spread 2.06%   2.06%   2.02%
Wtd. avg. maturity     13 years 4 months 24 days   14 years 1 month 6 days
Collateralized loan obligations | TRTX 2025-FL6 | Collateralized loan obligations          
Debt Instrument [Line Items]          
Outstanding principal balance $ 1,100,000   $ 1,100,000    
Carrying value $ 1,087,885   $ 1,087,885    
Collateralized loan obligations | TRTX 2025-FL6 | Collateral loan investments          
Debt Instrument [Line Items]          
Count (in loans) | loan 19   19    
Wtd. avg. credit spread 3.26%   3.26%    
Wtd. avg. maturity     3 years 3 months 18 days    
Loans held for investment, aggregate unpaid principal balance percentage 29.00%   29.00%    
Collateralized loan obligations | TRTX 2025-FL6 | Debt          
Debt Instrument [Line Items]          
Count (in loans) | loan 1   1    
Outstanding principal balance $ 962,500   $ 962,500    
Carrying value $ 953,471   $ 953,471    
Wtd. avg. credit spread 1.83%   1.83%    
Wtd. avg. maturity     16 years 10 months 24 days    
v3.25.3
Investment Portfolio Financing - Schedule of Debt (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
Principal balance $ 2,946,804 $ 2,571,655
Collateralized loan obligations    
Debt Instrument [Line Items]    
Principal balance 2,229,482 1,682,288
Secured credit agreements    
Debt Instrument [Line Items]    
Principal balance 367,856 585,042
Asset-specific financing arrangements    
Debt Instrument [Line Items]    
Principal balance 105,235 186,500
Secured revolving credit facility    
Debt Instrument [Line Items]    
Principal balance 213,031 86,625
Mortgage loan payable    
Debt Instrument [Line Items]    
Principal balance $ 31,200 $ 31,200
v3.25.3
Investment Portfolio Financing - Schedule of Information Related to Secured Credit Agreements (Details) - USD ($)
$ in Thousands
9 Months Ended 12 Months Ended
Feb. 22, 2022
Sep. 30, 2025
Dec. 31, 2024
Dec. 06, 2024
Jan. 31, 2024
Jun. 06, 2023
Debt Instrument [Line Items]            
Balance outstanding   $ 2,946,804 $ 2,571,655      
Term extension           3 years
Secured Credit Agreements and Secured Credit Facilities            
Debt Instrument [Line Items]            
Commitment amount   1,700,000 1,700,000      
Maximum current availability   1,332,144 1,114,958      
Balance outstanding   367,856 585,042      
Principal balance of collateral   562,120 917,041      
Amortized cost of collateral   560,962 915,595      
Secured Credit Agreements            
Debt Instrument [Line Items]            
Balance outstanding   $ 367,856 $ 585,042      
Recourse guarantee percentage   25.00%        
Holdco            
Debt Instrument [Line Items]            
Recourse guarantee percentage 100.00%          
Holdco | Secured Credit Agreements            
Debt Instrument [Line Items]            
Recourse guarantee percentage   25.00% 25.00%      
Goldman Sachs | Debt Instrument Interest Rate At 7.5% | Secured Credit Agreements and Secured Credit Facilities            
Debt Instrument [Line Items]            
Wtd. avg. credit spread   1.70% 2.20%      
Wtd. avg. interest rate   5.90% 6.60%      
Commitment amount   $ 500,000 $ 500,000      
Maximum current availability   240,199 238,879      
Balance outstanding   259,801 261,121      
Principal balance of collateral   418,204 485,557      
Amortized cost of collateral   $ 417,556 $ 485,207      
Goldman Sachs | Debt Instrument, Interest Rate at 7.1% | Secured Credit Agreements and Secured Credit Facilities            
Debt Instrument [Line Items]            
Term extension         2 years  
Term out period         2 years  
Wells Fargo | Debt Instrument Interest Rate At 7.0% | Secured Credit Agreements and Secured Credit Facilities            
Debt Instrument [Line Items]            
Wtd. avg. credit spread   1.50%        
Wtd. avg. interest rate   5.70%        
Commitment amount   $ 500,000        
Maximum current availability   442,345        
Balance outstanding   57,655        
Principal balance of collateral   80,916        
Amortized cost of collateral   $ 80,406        
Wells Fargo | Debt Instrument, Interest Rate at 7.1% | Secured Credit Agreements and Secured Credit Facilities            
Debt Instrument [Line Items]            
Term extension       3 years    
Wells Fargo | Debt Instrument Interest Rate At 7.3% | Secured Credit Agreements and Secured Credit Facilities            
Debt Instrument [Line Items]            
Wtd. avg. credit spread     1.70%      
Wtd. avg. interest rate     6.00%      
Commitment amount     $ 500,000      
Maximum current availability     274,470      
Balance outstanding     225,530      
Principal balance of collateral     295,833      
Amortized cost of collateral     $ 294,810      
Barclays | Debt Instrument Interest Rate At 6.9% | Secured Credit Agreements and Secured Credit Facilities            
Debt Instrument [Line Items]            
Wtd. avg. credit spread   1.70%        
Wtd. avg. interest rate   5.80%        
Commitment amount   $ 500,000        
Maximum current availability   449,600        
Balance outstanding   50,400        
Principal balance of collateral   63,000        
Amortized cost of collateral   $ 63,000        
Barclays | Debt Instrument Interest Rate At 7.3% | Secured Credit Agreements and Secured Credit Facilities            
Debt Instrument [Line Items]            
Wtd. avg. credit spread     1.70%      
Wtd. avg. interest rate     6.00%      
Commitment amount     $ 500,000      
Maximum current availability     437,474      
Balance outstanding     62,526      
Principal balance of collateral     84,827      
Amortized cost of collateral     $ 84,754      
Bank of America | Debt Instrument, Interest Rate at 7.1% | Secured Credit Agreements and Secured Credit Facilities            
Debt Instrument [Line Items]            
Wtd. avg. credit spread   0.00% 1.80%      
Wtd. avg. interest rate   0.00% 6.10%      
Commitment amount   $ 200,000 $ 200,000      
Maximum current availability   200,000 164,135      
Balance outstanding   0 35,865      
Principal balance of collateral   0 50,824      
Amortized cost of collateral   $ 0 $ 50,824      
v3.25.3
Investment Portfolio Financing - Additional Information (Details)
$ in Thousands
3 Months Ended 9 Months Ended 12 Months Ended
Dec. 05, 2023
USD ($)
Jun. 30, 2022
USD ($)
Feb. 22, 2022
USD ($)
lender
Sep. 30, 2025
USD ($)
agreement
loan
Mar. 31, 2025
USD ($)
lender
Sep. 30, 2024
Sep. 30, 2025
USD ($)
agreement
loan
Sep. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
loan
agreement
Sep. 26, 2025
USD ($)
Sep. 26, 2024
USD ($)
Jun. 30, 2023
USD ($)
Jun. 06, 2023
Dec. 31, 2022
USD ($)
Nov. 17, 2022
USD ($)
Debt Instrument [Line Items]                              
Term extension                         3 years    
Maximum commitment amount     $ 250,000                     $ 290,000  
Number of lenders provided credit facility | lender     5                        
Basis spread on variable rate     2.00%                        
Unused fee       0.15%   0.20% 0.19% 0.20%              
Unused fee, target utilization percent     50.00%                        
Maximum period permits to finance eligible loans     180 days                        
Initial advance rate     75.00%                        
Outstanding borrowings                 $ 86,600            
Holdco                              
Debt Instrument [Line Items]                              
Recourse guarantee percentage     100.00%                        
Minimum                              
Debt Instrument [Line Items]                              
Unused fee     0.15%                        
Maximum                              
Debt Instrument [Line Items]                              
Unused fee     0.20%                        
Loan Pledged As Collateral                              
Debt Instrument [Line Items]                              
Number of loan investments | loan       3     3   1            
Debt face amount       $ 310,000     $ 310,000   $ 115,500            
After 90 days from initial borrowing                              
Debt Instrument [Line Items]                              
Initial advance rate     65.00%                        
After 135 days from initial borrowing                              
Debt Instrument [Line Items]                              
Initial advance rate     45.00%                        
After 180 days from initial borrowing                              
Debt Instrument [Line Items]                              
Initial advance rate     0.00%                        
Secured Credit Agreements and Secured Credit Facilities                              
Debt Instrument [Line Items]                              
Payments on secured financing         $ 332,600                    
Amortization of deferred financing costs         $ 100                    
Debt face amount       $ 1,700,000     1,700,000   $ 1,700,000            
Secured credit agreements                              
Debt Instrument [Line Items]                              
Payments on secured financing             $ 901,191 $ 446,707              
Number of secured credit agreements | agreement       4     4   4            
Recourse guarantee percentage             25.00%                
Secured credit agreements | Holdco                              
Debt Instrument [Line Items]                              
Recourse guarantee percentage             25.00%   25.00%            
Secured credit agreements | Commercial Mortgage Loans                              
Debt Instrument [Line Items]                              
Number of secured credit facilities | loan       15     15   21            
Secured credit agreements | Company transfers rights to counter party with option to buy back                              
Debt Instrument [Line Items]                              
Number of secured credit agreements | agreement       3     3                
Line of Credit | Secured revolving credit facility | Secured revolving credit facility                              
Debt Instrument [Line Items]                              
Term extension         3 years                    
Maximum commitment amount         $ 375,000                    
Number of lenders provided credit facility | lender         7                    
Deferred financing costs         $ 3,400                    
Outstanding borrowings       $ 213,000     $ 213,000                
Asset-specific financing arrangements                              
Debt Instrument [Line Items]                              
Payments on secured financing             157,390 $ 141,526              
Collateralized loan obligations, net, Asset-specific financings, net, Mortgage loan payable, net [1]       104,917     104,917   $ 185,741            
Asset-specific financing arrangements | HSBC Facility                              
Debt Instrument [Line Items]                              
Maximum commitment amount $ 90,600                 $ 76,100          
Borrowing capacity increase                     $ 72,000        
Asset-specific financing arrangements | BMO Facility                              
Debt Instrument [Line Items]                              
Maximum commitment amount   $ 200,000                          
Asset-specific financing arrangements | Customers Bank                              
Debt Instrument [Line Items]                              
Maximum commitment amount                             $ 23,300
Asset-specific financing arrangements | HSBC Facility And Customers Bank                              
Debt Instrument [Line Items]                              
Payments on secured financing             157,400                
Amortization of deferred financing costs             600                
Asset-specific financing arrangements | Holdco                              
Debt Instrument [Line Items]                              
Recourse guarantee percentage   25.00%                          
Asset-specific financing arrangements | Office Property Mortgage Loan | Holdco                              
Debt Instrument [Line Items]                              
Recourse guarantee percentage 20.00%                            
Mortgage loan payable                              
Debt Instrument [Line Items]                              
Debt face amount       $ 31,200     $ 31,200         $ 31,200      
Credit facility term             5 years                
Interest rate, stated percentage       7.70%     7.70%                
Collateralized loan obligations, net, Asset-specific financings, net, Mortgage loan payable, net [1]       $ 30,802     $ 30,802   $ 30,695            
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Investment Portfolio Financing - Schedule of Secured Credit Agreements Secured by Mortgage Loan Investments, CRE Debt Securities and Counterparty Concentration Risks (Details) - USD ($)
$ in Thousands
9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Repurchase Agreement Counterparty [Line Items]    
Amount payable $ 2,946,804  
Accrued interest payable [1] 6,037 $ 6,655
Unamortized deferred financing costs 7,200 600
Secured Credit Agreements and Secured Credit Facilities    
Repurchase Agreement Counterparty [Line Items]    
Commitment amount 1,700,000 1,700,000
UPB of collateral 562,120 917,041
Amortized cost of collateral 563,585 920,775
Amount payable 368,517 586,313
Net counterparty exposure $ 195,068 $ 334,462
Days to extended maturity 913 days 1100 days
Commercial Mortgage Loans    
Repurchase Agreement Counterparty [Line Items]    
Accrued interest and fees receivable $ 2,600 $ 5,200
Premium, discount and origination fees 1,200 1,400
Accrued interest payable 700 1,300
Unamortized deferred financing costs 800 800
Goldman Sachs Bank | Commercial Mortgage Loans    
Repurchase Agreement Counterparty [Line Items]    
Commitment amount 500,000 500,000
UPB of collateral 418,204 485,557
Amortized cost of collateral 419,435 489,121
Amount payable 260,213 261,705
Net counterparty exposure $ 159,222 $ 227,416
Percent of stockholders' equity 14.70% 20.40%
Days to extended maturity 1054 days 1327 days
Wells Fargo | Commercial Mortgage Loans    
Repurchase Agreement Counterparty [Line Items]    
Commitment amount $ 500,000 $ 500,000
UPB of collateral 80,916 295,833
Amortized cost of collateral 80,836 295,815
Amount payable 57,774 226,028
Net counterparty exposure $ 23,062 $ 69,787
Percent of stockholders' equity 2.10% 6.30%
Days to extended maturity 797 days 1070 days
Barclays | Commercial Mortgage Loans    
Repurchase Agreement Counterparty [Line Items]    
Commitment amount $ 500,000 $ 500,000
UPB of collateral 63,000 84,827
Amortized cost of collateral 63,314 84,750
Amount payable 50,530 62,681
Net counterparty exposure $ 12,784 $ 22,069
Percent of stockholders' equity 1.20% 2.00%
Days to extended maturity 317 days 590 days
Bank of America | Commercial Mortgage Loans    
Repurchase Agreement Counterparty [Line Items]    
Commitment amount $ 200,000 $ 200,000
UPB of collateral 0 50,824
Amortized cost of collateral 0 51,089
Amount payable 0 35,899
Net counterparty exposure $ 0 $ 15,190
Percent of stockholders' equity 0.00% 1.40%
Days to extended maturity 249 days 522 days
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Investment Portfolio Financing - Schedule of Asset-Specific Financing Arrangements (Details)
$ in Thousands
Sep. 30, 2025
USD ($)
loan
Dec. 31, 2024
USD ($)
loan
Debt Instrument [Line Items]    
Outstanding principal balance $ 2,946,804 $ 2,571,655
Carrying value $ 2,946,804  
Number of loans | loan 47 45
Unamortized deferred financing costs $ (10,200) $ (5,900)
Asset-specific financing arrangements    
Debt Instrument [Line Items]    
Outstanding principal balance 105,235 186,500
Carrying value 105,235  
Asset-specific financing arrangements | Financing    
Debt Instrument [Line Items]    
Commitment amount 276,125 367,364
Outstanding principal balance 105,235 186,500
Carrying value $ 104,917 $ 185,741
Wtd. avg. credit spread 1.90% 2.10%
Wtd. avg. term 4 years 1 month 6 days 3 years 4 months 24 days
Unamortized deferred financing costs $ 300 $ 800
Asset-specific financing arrangements | Financing | HSBC Facility    
Debt Instrument [Line Items]    
Commitment amount 76,125 144,114
Outstanding principal balance 76,125 136,011
Carrying value $ 75,807 $ 135,451
Wtd. avg. credit spread 1.90% 2.00%
Wtd. avg. term 4 years 10 months 24 days 3 years 7 months 6 days
Asset-specific financing arrangements | Financing | BMO Facility    
Debt Instrument [Line Items]    
Commitment amount $ 200,000 $ 200,000
Outstanding principal balance 29,110 29,110
Carrying value $ 29,110 $ 29,046
Wtd. avg. credit spread 2.00% 2.00%
Wtd. avg. term 1 year 10 months 24 days 2 years 8 months 12 days
Asset-specific financing arrangements | Financing | Customers Bank    
Debt Instrument [Line Items]    
Commitment amount   $ 23,250
Outstanding principal balance   21,379
Carrying value   $ 21,244
Wtd. avg. credit spread   2.50%
Wtd. avg. term   2 years 8 months 12 days
Asset-specific financing arrangements | Collateral    
Debt Instrument [Line Items]    
Outstanding principal balance $ 141,268 $ 256,880
Wtd. avg. term 4 years 1 month 6 days 3 years 4 months 24 days
Amortized cost of collateral $ 140,284 $ 255,669
Asset-specific financing arrangements | Collateral | HSBC Facility    
Debt Instrument [Line Items]    
Outstanding principal balance $ 101,500 $ 188,995
Wtd. avg. term 4 years 10 months 24 days 3 years 7 months 6 days
Amortized cost of collateral $ 100,516 $ 187,958
Asset-specific financing arrangements | Collateral | BMO Facility    
Debt Instrument [Line Items]    
Outstanding principal balance $ 39,768 $ 38,468
Wtd. avg. term 1 year 10 months 24 days 2 years 8 months 12 days
Amortized cost of collateral $ 39,768 $ 38,365
Asset-specific financing arrangements | Collateral | Customers Bank    
Debt Instrument [Line Items]    
Outstanding principal balance   $ 29,417
Wtd. avg. term   2 years 8 months 12 days
Amortized cost of collateral   $ 29,346
Asset-specific financing arrangements | Office Property Mortgage Loan | HSBC Facility    
Debt Instrument [Line Items]    
Number of asset-specific financing arrangements | loan 1 1
Number of loans | loan 1 3
Asset-specific financing arrangements | Office Property Mortgage Loan | BMO Facility    
Debt Instrument [Line Items]    
Number of asset-specific financing arrangements | loan 1 1
Number of loans | loan 1 1
Asset-specific financing arrangements | Office Property Mortgage Loan | Customers Bank    
Debt Instrument [Line Items]    
Number of asset-specific financing arrangements | loan   1
Number of loans | loan   1
v3.25.3
Investment Portfolio Financing - Schedule of Financial Covenant Compliance (Details) - Holdco
$ in Millions
9 Months Ended
Oct. 01, 2024
USD ($)
Sep. 30, 2025
USD ($)
Secured credit agreements    
Debt Instrument [Line Items]    
Minimum cash liquidity   $ 15.0
Minimum cash liquidity of recourse indebtedness   0.050
Tangible net worth   $ 1,000.0
Tangible net worth, amount of equity   0.75
Amount of redeemed or repurchased equity   0.75
Debt to equity ratio   4.25
Interest coverage, minimum   1.4
Interest coverage, maximum   1.5
Line of Credit | Secured revolving credit facility | Secured revolving credit facility    
Debt Instrument [Line Items]    
Tangible net worth $ 800.0  
Tangible net worth, amount of equity 0.75  
Amount of redeemed or repurchased equity 0.75  
v3.25.3
Schedule of Maturities (Details)
$ in Thousands
Sep. 30, 2025
USD ($)
Debt Instrument [Line Items]  
2025 $ 86,463
2026 748,489
2027 462,987
2028 588,156
2029 376,075
Thereafter 684,634
Total 2,946,804
Collateralized loan obligations  
Debt Instrument [Line Items]  
2025 36,063
2026 563,342
2027 376,222
2028 193,146
2029 376,075
Thereafter 684,634
Total 2,229,482
Secured credit agreements  
Debt Instrument [Line Items]  
2025 50,400
2026 185,147
2027 57,655
2028 74,654
2029 0
Thereafter 0
Total 367,856
Secured revolving credit facility  
Debt Instrument [Line Items]  
2025 0
2026 0
2027 0
2028 213,031
2029 0
Thereafter 0
Total 213,031
Asset-specific financing arrangements  
Debt Instrument [Line Items]  
2025 0
2026 0
2027 29,110
2028 76,125
2029 0
Thereafter 0
Total 105,235
Mortgage loan payable  
Debt Instrument [Line Items]  
2025 0
2026 0
2027 0
2028 31,200
2029 0
Thereafter 0
Total $ 31,200
v3.25.3
Fair Value Measurements - Additional Information (Details) - USD ($)
$ in Millions
9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Fair Value Disclosures [Abstract]    
Money market funds $ 38.9 $ 124.7
Threshold period of delinquency 90 days 90 days
Estimated fair value of loans held for investment $ 3,600.0 $ 3,300.0
Weighted average gross spread percentage 3.36% 3.68%
Weighted average maturity period 2 years 9 months 18 days 2 years 4 months 24 days
v3.25.3
Fair Value Measurements - Schedule of Fair Value of Financial Assets and Liabilities (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Financial assets    
Total unpaid principal balance $ 3,641,419 $ 3,284,510
Financial liabilities    
Principal balance 2,946,804 2,571,655
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Collateralized loan obligations    
Financial liabilities    
Principal balance 2,229,482 1,682,288
Fair value of financial liabilities 2,220,332 1,681,660
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Secured credit agreements    
Financial liabilities    
Principal balance 367,856 585,042
Fair value of financial liabilities 367,083 584,235
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Asset-specific financing arrangements    
Financial liabilities    
Principal balance 105,235 186,500
Fair value of financial liabilities 104,917 185,741
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Secured revolving credit facility    
Financial liabilities    
Principal balance 213,031 86,625
Fair value of financial liabilities 210,151 86,492
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Mortgage loan payable    
Financial liabilities    
Principal balance 31,200 31,200
Fair value of financial liabilities 30,802 30,695
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level I | Collateralized loan obligations    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level I | Secured credit agreements    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level I | Asset-specific financing arrangements    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level I | Secured revolving credit facility    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level I | Mortgage loan payable    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level II | Collateralized loan obligations    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level II | Secured credit agreements    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level II | Asset-specific financing arrangements    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level II | Secured revolving credit facility    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level II | Mortgage loan payable    
Financial liabilities    
Fair value of financial liabilities 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level III | Collateralized loan obligations    
Financial liabilities    
Fair value of financial liabilities 2,209,702 1,661,615
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level III | Secured credit agreements    
Financial liabilities    
Fair value of financial liabilities 366,566 580,921
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level III | Asset-specific financing arrangements    
Financial liabilities    
Fair value of financial liabilities 105,093 186,006
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level III | Secured revolving credit facility    
Financial liabilities    
Fair value of financial liabilities 213,031 86,625
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Level III | Mortgage loan payable    
Financial liabilities    
Fair value of financial liabilities 31,200 31,200
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Loans held for investment    
Financial assets    
Total unpaid principal balance 3,641,419 3,284,510
Fair value of financial assets 3,566,672 3,217,030
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Loans held for investment | Level I    
Financial assets    
Fair value of financial assets 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Loans held for investment | Level II    
Financial assets    
Fair value of financial assets 0 0
Estimate of Fair Value Measurement | Fair Value Measurements Nonrecurring | Loans held for investment | Level III    
Financial assets    
Fair value of financial assets $ 3,598,387 $ 3,258,017
v3.25.3
Income Taxes (Details) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2023
Dec. 31, 2024
Dec. 31, 2022
Dec. 31, 2021
Income Tax [Line Items]                
Excise tax percentage 100.00%   100.00%          
Reserve for uncertain income tax positions $ 0   $ 0     $ 0    
Penalties for underpayment of income taxes 0     $ 0        
Interest for underpayment of income taxes   $ 0 0          
Current portion of income tax expense 100,000 $ 100,000 300,000 $ 600,000        
Capital loss carryforward             $ 13,300,000  
Capital Loss Carryforward                
Income Tax [Line Items]                
Capital loss carryforward 194,100,000   194,100,000          
Capital Loss Carryforward, Expiring 2025                
Income Tax [Line Items]                
Capital loss carryforward 174,300,000   174,300,000          
Capital Loss Carryforward, Expiring 2028                
Income Tax [Line Items]                
Capital loss carryforward $ 19,800,000   $ 19,800,000          
CRE Debt Securities                
Income Tax [Line Items]                
Remaining capital loss carryforwards               $ 187,600,000
Capital loss         $ 19,800,000      
REIT Subsidiaries                
Income Tax [Line Items]                
Equity interest percentage by parent 100.00%   100.00%          
Sub-REIT                
Income Tax [Line Items]                
Equity interest percentage by parent 100.00%   100.00%          
U.S. federal corporate tax rate     21.00%          
v3.25.3
Related Party Transactions - Additional Information (Details)
3 Months Ended 9 Months Ended
Sep. 30, 2025
USD ($)
Sep. 30, 2024
USD ($)
Sep. 30, 2025
USD ($)
calendarQuarter
Sep. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
Related Party Transaction [Line Items]          
Payable to affiliates [1] $ 5,237,000   $ 5,237,000   $ 5,111,000
Related Party          
Related Party Transaction [Line Items]          
Incentive management fee percentage of core earnings less seven percent of stockholders equity     20.00%    
Management fees          
Related Party Transaction [Line Items]          
Incentive management fee 0 $ 0 $ 0 $ 0  
Management fees | Related Party          
Related Party Transaction [Line Items]          
Percentage of annual base management fee     1.50%    
Percentage of quarterly base management fee     0.375%    
Percentage multiplied by stockholders equity included in incentive management fee     7.00%    
Management fees | Affiliated Entity          
Related Party Transaction [Line Items]          
Payable to affiliates 5,200,000   $ 5,200,000   5,100,000
Management Agreement, Incentive Compensation From Earnings          
Related Party Transaction [Line Items]          
Related party transaction, period     12 months    
Related party transaction, calendar quarters (in calendar quarters) | calendarQuarter     12    
Management Agreement, Incentive Compensation From Equity          
Related Party Transaction [Line Items]          
Related party transaction, period     12 months    
Management Agreement, Incentive Compensation          
Related Party Transaction [Line Items]          
Related party transaction, period     12 months    
Related party transaction, calendar quarters (in calendar quarters) | calendarQuarter     3    
Management Agreement, Termination Fee          
Related Party Transaction [Line Items]          
Related party transaction, multiplier     3    
Management Agreement, Average Annual Incentive Compensation          
Related Party Transaction [Line Items]          
Related party transaction, period     24 months    
Post-IPO Management Agreement          
Related Party Transaction [Line Items]          
Amount incurred and reimbursable 400,000 400,000      
Post-IPO Management Agreement | Related Party          
Related Party Transaction [Line Items]          
Amount incurred and reimbursable     $ 1,100,000 1,100,000  
Post-IPO Management Agreement | Affiliated Entity          
Related Party Transaction [Line Items]          
Reimbursable expenses remained outstanding 0   0   $ 0
Asset Management Services, Charges          
Related Party Transaction [Line Items]          
Incentive management fee 500,000 $ 600,000 1,600,000 $ 700,000  
Capital Markets Services, Charges          
Related Party Transaction [Line Items]          
Incentive management fee     100,000    
Minimum | Management fees | Related Party          
Related Party Transaction [Line Items]          
Management fee payable per annum 250,000   250,000    
Management fee payable per quarter $ 62,500   $ 62,500    
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Related Party Transactions - Schedule of Management Fees and Incentive Management Fees Incurred and Paid Pursuant to Management Agreement (Details) - Related Party - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Related Party Transaction [Line Items]        
Fees Incurred $ 5,237 $ 5,107 $ 15,584 $ 15,138
Fees Paid 5,194 5,044 15,458 14,944
Management fees        
Related Party Transaction [Line Items]        
Fees Incurred 5,237 5,107 15,584 15,138
Fees Paid 5,194 5,044 15,458 14,944
Incentive management fee        
Related Party Transaction [Line Items]        
Fees Incurred 0 0 0 0
Fees Paid $ 0 $ 0 $ 0 $ 0
v3.25.3
Earnings per Share - Additional Information (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
May 08, 2024
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Earnings Per Share [Abstract]          
Participating securities' share in earnings   $ 0.4 $ 0.4 $ 1.6 $ 1.5
Undistributed net income attributable to common stockholders   $ 0.4 $ 0.4 $ 1.6 $ 1.5
Issuance of common stock (in shares) 2,647,059        
Warrants to purchase common stock (in shares)   0 0 0 0
v3.25.3
Earnings per Share - Schedule of Calculation of Basic and Diluted Earnings per Common Share (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Sep. 30, 2025
Sep. 30, 2024
Earnings Per Share [Abstract]                
Net income $ 21,993 $ 20,631 $ 13,719 $ 22,194 $ 24,715 $ 16,744 $ 56,343 $ 63,653
Preferred stock dividends (3,148)     (3,148)     (9,444) (9,444)
Participating securities' share in earnings (396)     (370)     (1,609) (1,452)
Net income attributable to common stockholders $ 18,449     $ 18,676     $ 45,290 $ 52,757
Weighted average common shares outstanding, basic (in shares) 78,515,639     80,925,851     79,646,365 79,422,617
Weighted average common shares outstanding, diluted (in shares) 78,813,809     81,365,205     80,182,854 80,310,598
Earnings per share                
Earnings per common share, basic (in USD per share) $ 0.23     $ 0.23     $ 0.57 $ 0.66
Earnings per common share, diluted (in USD per share) $ 0.23     $ 0.23     $ 0.56 $ 0.66
v3.25.3
Stockholders' Equity (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
May 08, 2024
Jun. 16, 2021
Jun. 14, 2021
May 28, 2020
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Sep. 30, 2025
Sep. 30, 2024
Jun. 14, 2026
Sep. 03, 2025
Dec. 31, 2024
[1]
Apr. 25, 2024
Sep. 30, 2021
Class Of Stock [Line Items]                                  
Warrants to purchase common stock (in shares)         0     0     0 0          
Issuance of common stock (in shares) 2,647,059                                
Dividends declared (in USD per share)         $ 0.24 $ 0.24 $ 0.24 $ 0.24 $ 0.24 $ 0.24              
Dividends, common stock, cash         $ 19,100     $ 19,700                  
Preferred stock, dividends declared (in USD per share)         $ 0.3906     $ 0.3906                  
Dividends, preferred stock, cash         $ 3,100     $ 3,100                  
Dividends, common stock         19,119 $ 19,484 $ 19,915 19,723 $ 19,798 $ 19,162 $ 58,500 $ 58,700          
Dividends, preferred stock         3,148 $ 3,148 $ 3,148 3,148 $ 3,148 $ 3,148 9,400 9,400          
Dividends payable         $ 19,123 [1]     $ 19,727     $ 19,123 [1] $ 19,727     $ 19,978    
Completed Program                                  
Class Of Stock [Line Items]                                  
Authorized shares for repurchase (in shares)                               $ 25,000  
Retirement of common stock (in shares)         1,117,024           3,155,209            
Shares acquired, average cost (in USD per share)         $ 8.29           $ 7.89            
Stock repurchased value         $ 9,300           $ 25,000            
New Program                                  
Class Of Stock [Line Items]                                  
Authorized shares for repurchase (in shares)                           $ 25,000      
Remaining authorized, amount         $ 25,000           $ 25,000            
Warrants                                  
Class Of Stock [Line Items]                                  
Warrants expiration date       May 28, 2025                          
Fair value of warrants       $ 14,400                          
Maximum                                  
Class Of Stock [Line Items]                                  
Taxable income distribution percentage                     90.00%            
PE Holder L.L.C                                  
Class Of Stock [Line Items]                                  
Warrants to purchase common stock       $ 225,000                          
PE Holder L.L.C | Maximum                                  
Class Of Stock [Line Items]                                  
Warrants to purchase common stock (in shares)       12,000,000                          
Scenario Forecast                                  
Class Of Stock [Line Items]                                  
Minimum written notice                         30 days        
Maximum written notice                         60 days        
Maximum redeemable window                         120 days        
Series C Preferred Stock                                  
Class Of Stock [Line Items]                                  
Proceeds from issuance of preferred stock and preference stock     $ 194,400                            
Issuance of common stock (in shares)     8,050,000                            
Underwriting discount and commissions     $ 6,300                            
Issuance costs     $ 600                            
Liquidation preference (in USD per share)     $ 25.00                            
Dividend percentage     6.25%                            
Liquidation preference (in USD per share annually)     $ 1.5624                            
Liquidation preference (in USD per share quarterly)     $ 0.3906                            
Dividend payable (in USD per share)                                 $ 0.4601
Series C Preferred Stock | Scenario Forecast                                  
Class Of Stock [Line Items]                                  
Redemption price (in USD per share)                         $ 25.00        
Series C Preferred Stock | Scenario Forecast | Change of Control Event                                  
Class Of Stock [Line Items]                                  
Redemption price (in USD per share)                         $ 25.00        
Series C Preferred Stock | Related Party | TPG Capital BD, LLC                                  
Class Of Stock [Line Items]                                  
Payments for underwriting expense     $ 700                            
Series B Preferred Stock                                  
Class Of Stock [Line Items]                                  
Outstanding shares redeemed (in shares)   9,000,000                              
Stock redeemed or called during period at par value and make whole payment   $ 247,500                              
Series B Preferred Stock | PE Holder L.L.C                                  
Class Of Stock [Line Items]                                  
Dividend percentage       11.00%                          
Shares issued (in shares)       9,000,000                          
Temporary equity, par value (in USD per share)       $ 0.001                          
[1] The Company’s consolidated Total Assets and Total Liabilities as of September 30, 2025 include assets and liabilities of variable interest entities (“VIEs”) of $2.7 billion and $2.2 billion, respectively. The Company’s consolidated Total Assets and Total Liabilities as of December 31, 2024 include assets and liabilities of VIEs of $2.1 billion and $1.7 billion, respectively. These assets can be used only to satisfy obligations of the VIEs, and creditors of the VIEs have recourse only to these assets, and not to TPG RE Finance Trust, Inc. See Note 5 to the Unaudited Consolidated Financial Statements for details.
v3.25.3
Stock-based Compensation - Additional Information (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]        
Share vesting installment period     4 years  
Accrued of common stock for dividends (in shares) 3,131 3,811 9,716 11,333
Total unrecognized compensation cost relating to unvested share-based compensation arrangements $ 9,700   $ 9,700  
Unrecognized compensation cost, recognition period     1 year 1 month 6 days  
Stock compensation expense $ 1,389 $ 1,141 $ 5,405 $ 4,501
2025 Equity Incentive Plan        
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]        
Number of shares authorized under the plan (in shares) 6,732,067   6,732,067  
v3.25.3
Stock-based Compensation - Schedule of Share-based Compensation Arrangements by Share-based Payment Award (Details) - Common Stock
9 Months Ended
Sep. 30, 2025
$ / shares
shares
Common Stock  
Beginning balance (in shares) | shares 2,377,123
Granted (in shares) | shares 10,403
Vested (in shares) | shares (854,456)
Forfeited (in shares) | shares (62,690)
Ending balance (in shares) | shares 1,470,380
Weighted Average Grant Date Fair Value per Share  
Beginning balance (in usd per share) | $ / shares $ 7.98
Granted (in usd per share) | $ / shares 7.06
Vested (in usd per share) | $ / shares 8.24
Forfeited (in usd per share) | $ / shares 7.77
Ending balance (in usd per share) | $ / shares $ 7.76
v3.25.3
Stock-based Compensation - Schedule of Awarded Shares Vesting Period (Details) - Common Stock
9 Months Ended
Sep. 30, 2025
shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Shares of common stock expected to vest (in shares) 1,470,380
2026  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Shares of common stock expected to vest (in shares) 752,333
2027  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Shares of common stock expected to vest (in shares) 472,583
2028  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Shares of common stock expected to vest (in shares) 242,864
2029  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Shares of common stock expected to vest (in shares) 2,600
v3.25.3
Commitments and Contingencies (Details) - USD ($)
$ in Millions
Sep. 30, 2025
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]    
Unfunded commitments related to loans held for investment $ 106.8 $ 127.9
Allowance for credit losses on loan commitments $ 1.6 $ 2.4
v3.25.3
Concentration of Credit Risk - Schedule of Loans Held for Investment Portfolio by Property Type (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Concentration Risk [Line Items]    
Loan commitment $ 3,747,336 $ 3,412,016
Unfunded commitment $ 106,782 $ 127,866
% of loan commitment 100.00% 100.00%
Total unpaid principal balance $ 3,641,419 $ 3,284,510
% of loan UPB 100.00% 100.00%
Multifamily    
Concentration Risk [Line Items]    
Loan commitment $ 1,932,037 $ 1,777,221
Unfunded commitment $ 54,852 $ 56,101
% of loan commitment 51.60% 52.00%
Total unpaid principal balance $ 1,878,050 $ 1,721,480
% of loan UPB 51.60% 52.40%
Office    
Concentration Risk [Line Items]    
Loan commitment $ 584,547 $ 606,047
Unfunded commitment $ 16,746 $ 23,788
% of loan commitment 15.60% 17.80%
Total unpaid principal balance $ 567,801 $ 582,259
% of loan UPB 15.60% 17.70%
Industrial    
Concentration Risk [Line Items]    
Loan commitment $ 458,400 $ 166,000
Unfunded commitment $ 32,160 $ 16,400
% of loan commitment 12.20% 4.90%
Total unpaid principal balance $ 426,240 $ 149,600
% of loan UPB 11.70% 4.60%
Life Science    
Concentration Risk [Line Items]    
Loan commitment $ 333,477 $ 368,573
Unfunded commitment $ 0 $ 14,019
% of loan commitment 8.90% 10.80%
Total unpaid principal balance $ 333,477 $ 354,554
% of loan UPB 9.20% 10.80%
Hotel    
Concentration Risk [Line Items]    
Loan commitment $ 293,100 $ 348,400
Unfunded commitment $ 797 $ 14,110
% of loan commitment 7.80% 10.20%
Total unpaid principal balance $ 292,303 $ 334,290
% of loan UPB 8.00% 10.20%
Mixed-Use    
Concentration Risk [Line Items]    
Loan commitment $ 78,775 $ 78,775
Unfunded commitment $ 2,227 $ 3,448
% of loan commitment 2.10% 2.30%
Total unpaid principal balance $ 76,548 $ 75,327
% of loan UPB 2.10% 2.30%
Self Storage    
Concentration Risk [Line Items]    
Loan commitment $ 67,000 $ 67,000
Unfunded commitment $ 0 $ 0
% of loan commitment 1.80% 2.00%
Total unpaid principal balance $ 67,000 $ 67,000
% of loan UPB 1.80% 2.00%
v3.25.3
Concentration of Credit Risk - Additional Information (Details) - USD ($)
$ in Millions
Sep. 30, 2025
Dec. 31, 2024
Risks and Uncertainties [Abstract]    
Loan commitment capitalized interest $ 0.9 $ 0.4
v3.25.3
Concentration of Credit Risk - Schedule of Geographic Composition of Loans Held for Investment Based on Current UPB and Loan Commitment (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Concentration Risk [Line Items]    
Loan commitment $ 3,747,336 $ 3,412,016
Unfunded commitment $ 106,782 $ 127,866
% of loan commitment 100.00% 100.00%
Total unpaid principal balance $ 3,641,419 $ 3,284,510
% of loan UPB 100.00% 100.00%
West    
Concentration Risk [Line Items]    
Loan commitment $ 1,390,724 $ 1,254,320
Unfunded commitment $ 30,105 $ 47,318
% of loan commitment 37.10% 36.70%
Total unpaid principal balance $ 1,361,484 $ 1,207,362
% of loan UPB 37.40% 36.80%
East    
Concentration Risk [Line Items]    
Loan commitment $ 887,384 $ 965,249
Unfunded commitment $ 20,514 $ 12,678
% of loan commitment 23.70% 28.30%
Total unpaid principal balance $ 866,870 $ 952,571
% of loan UPB 23.80% 29.00%
South    
Concentration Risk [Line Items]    
Loan commitment $ 760,628 $ 817,847
Unfunded commitment $ 31,249 $ 49,016
% of loan commitment 20.30% 24.00%
Total unpaid principal balance $ 729,379 $ 768,831
% of loan UPB 20.00% 23.40%
Various    
Concentration Risk [Line Items]    
Loan commitment $ 573,000 $ 309,000
Unfunded commitment $ 23,512 $ 16,800
% of loan commitment 15.30% 9.10%
Total unpaid principal balance $ 549,488 $ 292,200
% of loan UPB 15.10% 8.90%
Midwest    
Concentration Risk [Line Items]    
Loan commitment $ 135,600 $ 65,600
Unfunded commitment $ 1,402 $ 2,054
% of loan commitment 3.60% 1.90%
Total unpaid principal balance $ 134,198 $ 63,546
% of loan UPB 3.70% 1.90%
v3.25.3
Concentration of Credit Risk - Schedule of Loans Held for Investment Portfolio by Loan Category Type (Details) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Concentration Risk [Line Items]    
Loan commitment $ 3,747,336 $ 3,412,016
Unfunded commitment $ 106,782 $ 127,866
% of loan commitment 100.00% 100.00%
Total unpaid principal balance $ 3,641,419 $ 3,284,510
% of loan UPB 100.00% 100.00%
Bridge    
Concentration Risk [Line Items]    
Loan commitment $ 1,952,109 $ 1,522,789
Unfunded commitment $ 44,879 $ 27,472
% of loan commitment 52.10% 44.60%
Total unpaid principal balance $ 1,908,095 $ 1,495,677
% of loan UPB 52.40% 45.50%
Moderate Transitional    
Concentration Risk [Line Items]    
Loan commitment $ 952,443 $ 1,009,038
Unfunded commitment $ 33,753 $ 63,063
% of loan commitment 25.40% 29.60%
Total unpaid principal balance $ 918,690 $ 945,975
% of loan UPB 25.20% 28.80%
Light Transitional    
Concentration Risk [Line Items]    
Loan commitment $ 842,784 $ 880,189
Unfunded commitment $ 28,150 $ 37,331
% of loan commitment 22.50% 25.80%
Total unpaid principal balance $ 814,634 $ 842,858
% of loan UPB 22.40% 25.70%
v3.25.3
Subsequent Events (Details)
$ / shares in Units, $ in Thousands
1 Months Ended 3 Months Ended 9 Months Ended
Oct. 28, 2025
USD ($)
loan
Oct. 24, 2025
USD ($)
$ / shares
shares
Sep. 30, 2025
USD ($)
Jun. 30, 2025
USD ($)
Mar. 31, 2025
USD ($)
Sep. 30, 2024
USD ($)
Sep. 30, 2025
USD ($)
Sep. 30, 2024
USD ($)
Oct. 27, 2025
USD ($)
Dec. 31, 2024
USD ($)
Subsequent Event [Line Items]                    
Total loan commitment     $ 3,747,336       $ 3,747,336     $ 3,412,016
Initial funding of loan             $ 30,191 $ 36,204    
Weighted average risk rating     3.0       3.0      
Retired common stock     $ 9,277 $ 12,500 $ 3,185 $ 37        
Subsequent Events                    
Subsequent Event [Line Items]                    
Initial funding of loan $ 183,200                  
Retirement of common stock (in shares) | shares   45,367                
Shares acquired, average cost (in USD per share) | $ / shares   $ 8.50                
Retired common stock   $ 400                
Remaining authorized, amount   $ 24,600                
Subsequent Events | TRTX 2025-FL7 | F L 7 Notes | Secured Debt                    
Subsequent Event [Line Items]                    
Debt face amount                 $ 1,100,000  
Subsequent Events | TRTX 2025-FL7 | F L 7 Notes | Secured Debt | Institutional Investors | Scenario Forecast                    
Subsequent Event [Line Items]                    
Investment-grade bonds outstanding                 $ 957,000  
Subsequent Events | Three Mortgage Loan                    
Subsequent Event [Line Items]                    
Number of mortgage loans | loan 3                  
Total loan commitment $ 196,500                  
Subsequent Events | Three Loan Investments                    
Subsequent Event [Line Items]                    
Number of mortgage loans | loan 3                  
Total loan commitment $ 230,700                  
Unpaid principal balance refinanced $ 225,300                  
Weighted average risk rating 3.0