Five Point Holdings LLC (FPH) financial statements: income statement, balance sheet and cash flow
Five Point Holdings LLC's income statement, balance sheet and cash flow statement as filed with the SEC (10-K and 10-Q), with the latest fiscal years and quarters. In its latest fiscal year (Dec 31, 2025 · FY), Five Point Holdings LLC reported revenue of $110.0M (-53.8% year on year) and net income of $183.5M (+3.3% year on year).
Income statement
Five Point Holdings LLC income statement, fiscal years
Line item
Dec 31, 2025 · FY
Dec 31, 2024 · FY
Dec 31, 2023 · FY
Dec 31, 2022 · FY
Revenues
$110.0M
$237.9M
$211.7M
$42.7M
Cost and expenses
$56.8M
$119.1M
$134.0M
$28.5M
Selling, general, and administrative
$60.6M
$51.2M
$51.5M
$54.6M
Total costs and expenses
$117.4M
$170.3M
$185.5M
$101.5M
Interest income
$17.3M
$10.9M
$7.2M
$826.0K
Loss on debt extinguishment
($1.8M)
—
—
—
Miscellaneous
$820.0K
($6.0M)
($776.0K)
$245.0K
Total other income
$16.3M
$4.9M
$6.5M
$1.1M
EQUITY IN EARNINGS FROM UNCONSOLIDATED ENTITIES
$203.6M
$132.6M
$76.6M
$21.5M
INCOME BEFORE INCOME TAX (PROVISION) BENEFIT
$212.5M
$205.1M
$109.3M
($36.2M)
INCOME TAX (PROVISION) BENEFIT
($28.9M)
($27.5M)
$4.4M
$1.5M
NET INCOME
$183.5M
$177.6M
$113.7M
($34.8M)
LESS NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS
$112.6M
$109.3M
$58.3M
($19.4M)
NET INCOME ATTRIBUTABLE TO THE COMPANY
$71.0M
$68.3M
$55.4M
($15.4M)
Basic (in dollars per share)
$1.01
$0.98
$0.80
-$0.22
Diluted (in dollars per share)
$0.96
$0.96
$0.76
-$0.23
Basic (in shares)
148.5M
148.5M
148.1M
147.7M
Diluted (in shares)
227.9M
226.2M
224.4M
147.7M
Five Point Holdings LLC income statement, quarters
Line item
Jun 30, 2026 · Q2
Mar 31, 2026 · Q1
Sep 30, 2025 · Q3
Jun 30, 2025 · Q2
Revenues
$13.9M
$13.6M
$13.5M
$7.5M
Cost and expenses
$7.2M
$8.5M
$7.1M
$4.1M
Selling, general, and administrative
$14.3M
$14.7M
$14.3M
$15.6M
Total costs and expenses
$21.5M
$23.2M
$21.4M
$19.7M
Interest income
$2.7M
$3.3M
$4.5M
$5.0M
Miscellaneous
$36.0K
$608.0K
$8.0K
$21.0K
Total other income
$2.7M
$3.9M
$2.7M
$5.0M
EQUITY IN EARNINGS FROM UNCONSOLIDATED ENTITIES
$41.0M
($145.0K)
$70.1M
$17.1M
INCOME BEFORE INCOME TAX PROVISION
$36.1M
($5.9M)
$64.9M
$9.9M
INCOME TAX PROVISION
($6.2M)
$942.0K
($9.2M)
($1.3M)
NET INCOME
$29.9M
($5.0M)
$55.7M
$8.6M
LESS NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS
$19.1M
($2.7M)
$34.6M
$5.3M
NET INCOME ATTRIBUTABLE TO THE COMPANY
$10.9M
($2.2M)
$21.1M
$3.3M
Basic (in dollars per share)
$0.15
-$0.03
$0.30
$0.05
Diluted (in dollar per share)
$0.15
-$0.03
$0.28
$0.05
Basic (in shares)
148.2M
147.6M
149.0M
149.0M
Diluted (in shares)
225.2M
147.6M
228.7M
228.0M
Balance sheet
Five Point Holdings LLC balance sheet, fiscal years
Line item
Dec 31, 2025 · FY
Dec 31, 2024 · FY
Dec 31, 2023 · FY
Dec 31, 2022 · FY
INVENTORIES
$2.4B
$2.3B
$2.2B
$2.2B
INVESTMENT IN UNCONSOLIDATED ENTITIES
$153.1M
$185.3M
$252.8M
$331.6M
PROPERTIES AND EQUIPMENT, NET
$29.3M
$29.5M
$29.1M
$30.2M
INTANGIBLE ASSETS, NET—RELATED PARTY
$17.3M
$9.0M
$25.3M
$40.3M
GOODWILL
$69.8M
—
—
—
CASH AND CASH EQUIVALENTS
$425.5M
$430.9M
$353.8M
$131.8M
RESTRICTED CASH AND CERTIFICATES OF DEPOSIT
$992.0K
$992.0K
$992.0K
$992.0K
OTHER ASSETS
$109.8M
$122.6M
$93.8M
$14.7M
Notes payable, net
$443.3M
$525.7M
$622.2M
$620.7M
Accounts payable and other liabilities
$106.2M
$100.3M
$81.6M
$94.4M
Related party liabilities
$71.0M
$63.3M
$78.1M
$93.1M
Deferred income tax liability, net
$58.3M
$33.6M
$7.1M
$11.5M
Payable pursuant to tax receivable agreement
$181.5M
$173.4M
$173.2M
$173.1M
Total liabilities
$860.4M
$896.3M
$962.2M
$992.7M
REDEEMABLE NONCONTROLLING INTERESTS
$70.2M
$25.0M
$25.0M
$25.0M
Contributed capital
$616.8M
$593.8M
$591.6M
$587.7M
Retained earnings
$228.0M
$157.1M
$88.8M
$33.4M
Accumulated other comprehensive loss
($1.5M)
($1.5M)
($2.3M)
($3.0M)
Total members’ capital
$843.2M
$749.4M
$678.1M
$618.1M
Noncontrolling interests
$1.5B
$1.4B
$1.3B
$1.2B
Total capital
$2.3B
$2.2B
$2.0B
$1.9B
TOTAL
$3.2B
$3.1B
$3.0B
$2.9B
Five Point Holdings LLC balance sheet, quarters
Line item
Jun 30, 2026
Mar 31, 2026
Sep 30, 2025
Jun 30, 2025
INVENTORIES
$2.5B
$2.5B
$2.4B
$2.4B
INVESTMENT IN UNCONSOLIDATED ENTITIES
$124.9M
$152.3M
$168.9M
$160.4M
PROPERTIES AND EQUIPMENT, NET
$29.2M
$29.2M
$29.3M
$29.4M
INTANGIBLE ASSETS, NET—RELATED PARTY
$15.4M
$16.4M
$19.9M
$7.3M
GOODWILL
$69.8M
$69.8M
$69.8M
—
CASH AND CASH EQUIVALENTS
$348.4M
$332.6M
$351.1M
$456.6M
RESTRICTED CASH AND CERTIFICATES OF DEPOSIT
$992.0K
$992.0K
$992.0K
$992.0K
OTHER ASSETS
$107.1M
$109.8M
$97.0M
$103.5M
Notes payable, net
$444.0M
$443.7M
$444.5M
$527.5M
Accounts payable and other liabilities
$108.0M
$105.5M
$102.4M
$100.3M
Related party liabilities
$17.7M
$21.6M
$65.3M
$64.5M
Deferred income tax liability, net
$63.6M
$57.3M
$49.6M
$42.6M
Payable pursuant to tax receivable agreement
$181.5M
$181.9M
$173.8M
$173.8M
Total liabilities
$814.9M
$810.0M
$835.8M
$908.7M
REDEEMABLE NONCONTROLLING INTERESTS
$69.9M
$69.8M
$69.5M
$25.0M
Contributed capital
$613.9M
$617.8M
$599.7M
$597.2M
Retained earnings
$236.7M
$225.8M
$204.8M
$183.7M
Accumulated other comprehensive loss
($1.5M)
($1.6M)
($1.4M)
($1.5M)
Total members’ capital
$849.0M
$842.0M
$803.0M
$779.4M
Noncontrolling interests
$1.5B
$1.5B
$1.5B
$1.4B
Total capital
$2.3B
$2.3B
$2.3B
$2.2B
TOTAL
$3.2B
$3.2B
$3.2B
$3.2B
Cash flow statement
Five Point Holdings LLC cash flow statement, fiscal years
Line item
Dec 31, 2025 · FY
Dec 31, 2024 · FY
Dec 31, 2023 · FY
Dec 31, 2022 · FY
Net income
$183.5M
$177.6M
$113.7M
($34.8M)
Equity in earnings from unconsolidated entities
($203.6M)
($132.6M)
($76.6M)
($21.5M)
Return on investment
$203.3M
$129.2M
$78.2M
$352.0K
Deferred income taxes
$21.4M
$24.4M
($4.4M)
($1.5M)
Depreciation and amortization
$8.8M
$19.4M
$19.9M
$16.9M
Share-based compensation
$7.6M
$4.3M
$3.7M
$6.2M
Loss on debt extinguishment
$1.8M
—
—
—
Inventories
($141.8M)
($80.7M)
$27.5M
($140.4M)
Related party assets
$22.8M
($20.0M)
$10.8M
$2.4M
Other assets
$378.0K
($11.5M)
$3.8M
$2.7M
Accounts payable and other liabilities
($6.8M)
$20.7M
($11.7M)
($22.5M)
Related party liabilities
$7.7M
($14.8M)
($10.7M)
$3.7M
Net cash provided by operating activities
$105.2M
$116.0M
$154.1M
($188.3M)
Return of investment
$55.5M
$70.9M
$77.1M
$64.3M
Contributions to unconsolidated entities
($6.5M)
$0
$0
($205.0K)
Acquisition of Hearthstone Venture, net of cash acquired
($55.3M)
—
—
—
Purchase of properties and equipment
($217.0K)
($808.0K)
($23.0K)
($75.0K)
Net cash (used in) provided by investing activities
($6.6M)
$70.1M
$77.1M
$64.0M
Proceeds from senior notes offering
$450.0M
—
—
—
Repayments of notes payable
($530.1M)
($100.0M)
—
—
Payment of financing costs
($8.5M)
($474.0K)
($687.0K)
$0
Reacquisition of share-based compensation awards for tax-withholding purposes
($2.4M)
($823.0K)
($202.0K)
($2.7M)
Related party reimbursement obligation
$0
$0
($4.3M)
($6.5M)
Tax distributions to noncontrolling interests
($12.6M)
($7.7M)
($4.0M)
($435.0K)
Distributions to redeemable noncontrolling interests
($399.0K)
—
—
—
Net cash used in financing activities
($104.0M)
($109.0M)
($9.2M)
($9.7M)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH
($5.3M)
$77.1M
$222.0M
($134.0M)
CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH—Beginning of period
$431.9M
$354.8M
$132.8M
$266.8M
CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH—End of period
$426.5M
$431.9M
$354.8M
$132.8M
Five Point Holdings LLC cash flow statement, quarters
Line item
Jun 30, 2026 · YTD
Mar 31, 2026 · Q1
Sep 30, 2025 · YTD
Jun 30, 2025 · YTD
Net income
$25.0M
($5.0M)
$124.9M
$69.2M
Equity in earnings from unconsolidated entities
($40.9M)
$145.0K
($158.7M)
($88.6M)
Return on investment
$36.6M
$922.0K
$152.3M
$70.9M
Deferred income taxes
$5.2M
($953.0K)
$16.2M
$9.1M
Depreciation and amortization
$3.7M
$1.7M
$5.3M
$3.3M
Share-based compensation
$3.9M
$1.8M
$5.5M
$2.9M
Inventories
($80.0M)
($32.6M)
($147.4M)
($100.6M)
Related party assets
$2.3M
($1.6M)
$34.1M
$18.2M
Other assets
($1.6M)
$627.0K
$896.0K
($583.0K)
Accounts payable and other liabilities
$2.2M
($362.0K)
($11.2M)
$54.0K
Related party liabilities
($11.1M)
($9.2M)
$1.9M
$1.2M
Net cash used in operating activities
($54.7M)
($44.5M)
$25.5M
($14.9M)
Return of investment
$36.5M
$1.9M
$44.2M
$42.5M
Contributions to unconsolidated entities
($4.1M)
($2.1M)
($4.9M)
—
Purchase of properties and equipment
($176.0K)
$0
($98.0K)
($98.0K)
Net cash provided by investing activities
$32.2M
($281.0K)
($15.9M)
$42.4M
Payment of financing costs
($400.0K)
($310.0K)
($6.0M)
$0
Related party reimbursement obligation
($42.2M)
($40.1M)
—
—
Reacquisition of share-based compensation awards for tax-withholding purposes
($6.5M)
($6.1M)
($1.8M)
($1.8M)
Repurchases of Class A common shares
-3.1M
—
—
—
Payment under tax receivable agreement
($724.0K)
($724.0K)
—
—
Distributions to redeemable noncontrolling interests
($1.8M)
($930.0K)
($65.0K)
—
Net cash used in financing activities
($54.7M)
($48.2M)
($89.4M)
($1.8M)
NET (DECREASE) INCREASE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH
($77.2M)
($93.0M)
($79.7M)
$25.8M
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH—Beginning of period
$426.5M
$426.5M
$431.9M
$431.9M
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH—End of period