Five Point Holdings, LLC Reports First Quarter 2026 Results

Five Point Holdings, LLC (“Five Point” or the “Company”) (NYSE:FPH), an owner and developer of large mixed-use planned communities in California, today reported its first quarter 2026 results.

Dan Hedigan, President and Chief Executive Officer, said, “As expected, we began 2026 with a relatively quiet first quarter from a land sales perspective, reflecting the timing of transactions that we anticipate closing in the third and fourth quarters. During the first quarter, we generated $13.6 million in revenue and reported a consolidated net loss of $5.0 million, while maintaining a strong liquidity position of $550.1 million, including $332.6 million of cash and cash equivalents. Our balance sheet strength provides us with the flexibility to navigate the current market environment and to adjust the pace and structure of our land sales in order to protect long-term value. We are also pleased to announce that our Board of Directors has approved a $40 million share repurchase, which we believe represents an attractive opportunity to deploy capital given current share price levels. The size and structure of the authorized repurchase will provide us with the flexibility to repurchase shares while continuing to execute on our development activities and strategic growth initiatives. Looking ahead, we are maintaining our prior guidance for 2026 of approximately $100 million of consolidated net income for the full year.”

Consolidated Results

Liquidity and Capital Resources

As of March 31, 2026, total liquidity of $550.1 million was comprised of cash and cash equivalents totaling $332.6 million and borrowing availability of $217.5 million under our unsecured revolving credit facility. Total capital was $2.3 billion, reflecting $3.2 billion in assets and $0.9 billion in liabilities and redeemable noncontrolling interests.

Results of Operations for the Three Months Ended March 31, 2026

Revenues. Revenues of $13.6 million for the three months ended March 31, 2026 were primarily generated from management services at our Great Park and Hearthstone segments.

Selling, general, and administrative. Selling, general, and administrative expenses were $14.7 million for the three months ended March 31, 2026.

Net loss. Consolidated net loss for the quarter was $5.0 million. Net loss attributable to noncontrolling interests totaled $2.7 million, resulting in net loss attributable to the Company of $2.2 million. Net loss attributable to noncontrolling interests primarily represents the portion of loss allocated to related party partners and members that hold units of the operating company and the San Francisco Venture. Holders of units of the operating company and the San Francisco Venture can redeem their interests for either, at our election, our Class A common shares on a one-for-one basis or cash. In connection with any redemption or exchange, our ownership of our operating subsidiaries will increase thereby reducing the amount of income or loss allocated to noncontrolling interests in subsequent periods.

Share Repurchase Authorization

Today, the Company announced that its Board of Directors authorized a share repurchase of up to $40 million of the Company’s outstanding Class A common shares, effective immediately. Repurchases may be made at management’s discretion from time to time on the open market, through privately negotiated transactions, or by other means, including through the use of trading plans intended to qualify under Rule 10b5-1 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), in accordance with applicable securities laws and other restrictions, including Rule 10b-18 under the Exchange Act. The share repurchase program has no expiration date and may be modified, suspended for periods or discontinued at any time and does not obligate the Company to repurchase any shares. The timing and total amount of share repurchases will depend upon business, economic and market conditions, corporate and regulatory requirements, prevailing share prices, and other considerations. The Company expects to fund repurchases with existing cash balances and cash flow from operations.

Conference Call Information

In conjunction with this release, Five Point will host a conference call on Thursday, April 23, 2026 at 5:00 p.m. Eastern Time. Interested investors and other parties can listen to a live Internet audio webcast of the conference call that will be available on the Five Point website at ir.fivepoint.com. The conference call can also be accessed by dialing (877) 451-6152 (domestic) or (201) 389-0879 (international). A telephonic replay will be available starting approximately three hours after the end of the call by dialing (844) 512-2921, or for international callers, (412) 317-6671. The passcode for the live call and the replay is 13760204. The telephonic replay will be available until 11:59 p.m. Eastern Time on May 2, 2026.

About Five Point

Five Point, headquartered in Irvine, California, designs and develops large mixed-use planned communities in Orange County, Los Angeles County, and San Francisco County that combine residential, commercial, retail, educational, and recreational elements with public amenities, including civic areas for parks and open space. Five Point’s communities include the Great Park Neighborhoods® in Irvine, Valencia® in Los Angeles County, and Candlestick® and The San Francisco Shipyard® in the City of San Francisco. These communities are designed to include up to approximately 40,000 residential homes and up to approximately 20 million square feet of commercial space. Five Point’s Hearthstone platform provides management services to residential land banking funds and oversees approximately $3.4 billion in assets under management.

Forward-Looking Statements

This press release contains forward-looking statements that are subject to risks and uncertainties. These statements concern expectations, beliefs, projections, plans and strategies, anticipated events or trends and similar expressions concerning matters that are not historical facts. When used, the words “anticipate,” “believe,” “expect,” “intend,” “may,” “might,” “plan,” “estimate,” “project,” “should,” “will,” “would,” “result” and similar expressions that do not relate solely to historical matters are intended to identify forward-looking statements. Forward-looking statements include, among others, statements that refer to: our expectations of our future home sales and/or builder sales; the impact of inflation and interest rates; our future revenues, costs and financial performance, including with respect to cash generation and profitability; future demographics and market conditions, including housing supply levels, in the areas where our communities are located; the timing and expected benefits of our share repurchase program and other planned and potential transactions and acquisitions; and other statements that are not historical in nature. We caution you that any forward-looking statements included in this press release are based on our current views and information currently available to us. Forward-looking statements are subject to risks, trends, uncertainties and factors that are beyond our control. Some of these risks and uncertainties are described in more detail in our filings with the SEC, including our Annual Report on Form 10-K, under the heading “Risk Factors.” Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those anticipated, estimated or projected. We caution you therefore against relying on any of these forward-looking statements. While forward-looking statements reflect our good faith beliefs, they are not guarantees of future performance. They are based on estimates and assumptions only as of the date hereof. We undertake no obligation to update or revise any forward-looking statement to reflect changes in underlying assumptions or factors, new information, data or methods, future events or other changes, except as required by applicable law.

 

FIVE POINT HOLDINGS, LLC

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(In thousands, except share and per share amounts)

(Unaudited)

 

 

Three Months Ended March 31,

 

 

2026

 

 

 

2025

 

REVENUES:

 

 

 

Land sales

$

 

 

$

98

 

Land sales—related party

 

 

 

 

 

Management services—related party

 

12,984

 

 

 

12,551

 

Operating properties

 

597

 

 

 

508

 

Total revenues

 

13,581

 

 

 

13,157

 

COSTS AND EXPENSES:

 

 

 

Land sales

 

 

 

 

 

Management services

 

6,894

 

 

 

3,061

 

Operating properties

 

1,580

 

 

 

1,487

 

Selling, general, and administrative

 

14,749

 

 

 

14,765

 

Total costs and expenses

 

23,223

 

 

 

19,313

 

OTHER INCOME:

 

 

 

Interest income

 

3,267

 

 

 

4,050

 

Miscellaneous

 

608

 

 

 

775

 

Total other income

 

3,875

 

 

 

4,825

 

EQUITY IN (LOSS) EARNINGS FROM UNCONSOLIDATED ENTITIES

 

(145

)

 

 

71,439

 

(LOSS) INCOME BEFORE INCOME TAX BENEFIT (PROVISION)

 

(5,912

)

 

 

70,108

 

INCOME TAX BENEFIT (PROVISION)

 

942

 

 

 

(9,522

)

NET (LOSS) INCOME

 

(4,970

)

 

 

60,586

 

LESS NET (LOSS) INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS

 

(2,743

)

 

 

37,302

 

NET (LOSS) INCOME ATTRIBUTABLE TO THE COMPANY

$

(2,227

)

 

$

23,284

 

 

 

 

 

NET (LOSS) INCOME ATTRIBUTABLE TO THE COMPANY PER CLASS A SHARE

 

 

 

Basic

$

(0.03

)

 

$

0.33

 

Diluted

 

(0.03

)

 

 

0.32

 

WEIGHTED AVERAGE CLASS A SHARES OUTSTANDING

 

 

 

Basic

 

71,515,710

 

 

 

69,513,757

 

Diluted

 

71,515,710

 

 

 

148,824,110

 

NET (LOSS) INCOME ATTRIBUTABLE TO THE COMPANY PER CLASS B SHARE

 

 

 

Basic and diluted

$

(0.00

)

 

$

0.00

 

WEIGHTED AVERAGE CLASS B SHARES OUTSTANDING

 

 

 

Basic and diluted

 

76,096,410

 

 

 

79,233,544

 

 

FIVE POINT HOLDINGS, LLC

CONDENSED CONSOLIDATED BALANCE SHEETS

(In thousands, except shares)

(Unaudited)

 

 

March 31, 2026

 

December 31, 2025

ASSETS

 

 

 

INVENTORIES

$

2,476,421

 

 

$

2,443,279

 

INVESTMENT IN UNCONSOLIDATED ENTITIES

 

152,277

 

 

 

153,087

 

PROPERTIES AND EQUIPMENT, NET

 

29,167

 

 

 

29,264

 

INTANGIBLE ASSET, NET—RELATED PARTY

 

16,417

 

 

 

17,250

 

GOODWILL

 

69,812

 

 

 

69,812

 

CASH AND CASH EQUIVALENTS

 

332,566

 

 

 

425,546

 

RESTRICTED CASH AND CERTIFICATES OF DEPOSIT

 

992

 

 

 

992

 

RELATED PARTY ASSETS

 

91,129

 

 

 

89,509

 

OTHER ASSETS

 

18,686

 

 

 

20,264

 

TOTAL

$

3,187,467

 

 

$

3,249,003

 

 

 

 

 

LIABILITIES AND CAPITAL

 

 

 

LIABILITIES:

 

 

 

Notes payable, net

$

443,698

 

 

$

443,348

 

Accounts payable and other liabilities

 

105,504

 

 

 

106,199

 

Related party liabilities

 

21,621

 

 

 

70,973

 

Deferred income tax liability, net

 

57,277

 

 

 

58,343

 

Payable pursuant to tax receivable agreement

 

181,945

 

 

 

181,544

 

Total liabilities

 

810,045

 

 

 

860,407

 

 

 

 

 

REDEEMABLE NONCONTROLLING INTERESTS

 

69,831

 

 

 

70,155

 

CAPITAL:

 

 

 

Class A common shares; No par value; Issued and outstanding: March 31, 2026—72,320,181 shares; December 31, 2025—71,100,768 shares

 

 

 

Class B common shares; No par value; Issued and outstanding: March 31, 2026—76,096,410 shares; December 31, 2025—76,096,410 shares

 

 

 

Contributed capital

 

617,784

 

 

 

616,751

 

Retained earnings

 

225,816

 

 

 

228,043

 

Accumulated other comprehensive loss

 

(1,551

)

 

 

(1,549

)

Total members’ capital

 

842,049

 

 

 

843,245

 

Noncontrolling interests

 

1,465,542

 

 

 

1,475,196

 

Total capital

 

2,307,591

 

 

 

2,318,441

 

TOTAL

$

3,187,467

 

 

$

3,249,003

 

 

FIVE POINT HOLDINGS, LLC

SUPPLEMENTAL DATA

(In thousands)

(Unaudited)

Liquidity

 

March 31, 2026

Cash and cash equivalents

$

332,566

Borrowing capacity(1)

 

217,500

Total liquidity

$

550,066

(1)

As of March 31, 2026, no borrowings or letters of credit were outstanding on the Company’s $217.5 million revolving credit facility.

Debt to Total Capitalization and Net Debt to Total Capitalization

 

March 31, 2026

Debt(1)

$

450,000

 

Total capital

 

2,307,591

 

Total capitalization

$

2,757,591

 

Debt to total capitalization

 

16.3

%

 

 

Debt(1)

$

450,000

 

Less: Cash and cash equivalents

 

332,566

 

Net debt

 

117,434

 

Total capital

 

2,307,591

 

Total net capitalization

$

2,425,025

 

Net debt to total capitalization(2)

 

4.8

%

(1)

For purposes of this calculation, debt is the amount due on the Company’s notes payable before offsetting for capitalized deferred financing costs.

(2)

Net debt to total capitalization is a non-GAAP financial measure defined as net debt (debt less cash and cash equivalents) divided by total net capitalization (net debt plus total capital). The Company believes the ratio of net debt to total capitalization is a relevant and a useful financial measure to investors in understanding the leverage employed in the Company’s operations. However, because net debt to total capitalization is not calculated in accordance with GAAP, this financial measure should not be considered in isolation or as an alternative to financial measures prescribed by GAAP. Rather, this non-GAAP financial measure should be used to supplement the Company’s GAAP results.

Segment Results

 

The following table reconciles the results of operations of our segments to our consolidated results for the three months ended March 31, 2026 (in thousands):

 

 

Valencia

 

San

Francisco

 

Great Park

 

Hearthstone

 

Total

reportable

segments

 

Corporate

and

unallocated

 

Total under

management

 

Removal of

unconsolidated

entities(1)

 

Total

consolidated

REVENUES:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Land sales

$

 

 

$

 

 

$

3,607

 

$

 

$

3,607

 

 

$

 

 

$

3,607

 

 

$

(3,607

)

 

$

 

Land sales—related party

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Management services—related party(2)

 

 

 

 

 

 

 

6,856

 

 

6,128

 

 

12,984

 

 

 

 

 

 

12,984

 

 

 

 

 

 

12,984

 

Operating properties

 

420

 

 

 

177

 

 

 

 

 

 

 

597

 

 

 

 

 

 

597

 

 

 

 

 

 

597

 

Total revenues

 

420

 

 

 

177

 

 

 

10,463

 

 

6,128

 

 

17,188

 

 

 

 

 

 

17,188

 

 

 

(3,607

)

 

 

13,581

 

COSTS AND EXPENSES:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Land sales

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Management services(2)

 

 

 

 

 

 

 

2,111

 

 

4,783

 

 

6,894

 

 

 

 

 

 

6,894

 

 

 

 

 

 

6,894

 

Operating properties

 

1,580

 

 

 

 

 

 

 

 

 

 

1,580

 

 

 

 

 

 

1,580

 

 

 

 

 

 

1,580

 

Selling, general, and administrative

 

2,500

 

 

 

1,561

 

 

 

1,150

 

 

 

 

5,211

 

 

 

10,688

 

 

 

15,899

 

 

 

(1,150

)

 

 

14,749

 

Management fees—related party

 

 

 

 

 

 

 

7,130

 

 

 

 

7,130

 

 

 

 

 

 

7,130

 

 

 

(7,130

)

 

 

 

Total costs and expenses

 

4,080

 

 

 

1,561

 

 

 

10,391

 

 

4,783

 

 

20,815

 

 

 

10,688

 

 

 

31,503

 

 

 

(8,280

)

 

 

23,223

 

OTHER INCOME:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

 

 

 

1

 

 

 

1,869

 

 

14

 

 

1,884

 

 

 

3,252

 

 

 

5,136

 

 

 

(1,869

)

 

 

3,267

 

Miscellaneous

 

608

 

 

 

 

 

 

 

 

 

 

608

 

 

 

 

 

 

608

 

 

 

 

 

 

608

 

Total other income

 

608

 

 

 

1

 

 

 

1,869

 

 

14

 

 

2,492

 

 

 

3,252

 

 

 

5,744

 

 

 

(1,869

)

 

 

3,875

 

EQUITY IN EARNINGS (LOSS) FROM UNCONSOLIDATED ENTITIES

 

207

 

 

 

 

 

 

 

 

302

 

 

509

 

 

 

397

 

 

 

906

 

 

 

(1,051

)

 

 

(145

)

SEGMENT (LOSS) PROFIT/LOSS BEFORE INCOME TAX BENEFIT

 

(2,845

)

 

 

(1,383

)

 

 

1,941

 

 

1,661

 

 

(626

)

 

 

(7,039

)

 

 

(7,665

)

 

 

1,753

 

 

 

(5,912

)

INCOME TAX BENEFIT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

942

 

 

 

942

 

 

 

 

 

 

942

 

SEGMENT (LOSS) PROFIT/NET LOSS

$

(2,845

)

 

$

(1,383

)

 

$

1,941

 

$

1,661

 

$

(626

)

 

$

(6,097

)

 

$

(6,723

)

 

$

1,753

 

 

$

(4,970

)

(1)

Represents the removal of the Great Park Venture operating results, which are included in the Great Park segment operating results at 100% of the venture’s historical basis but are not included in our consolidated results as we account for our investment in the venture using the equity method of accounting.

(2)

The amounts for the Great Park segment represent the revenues and expenses attributable to the management company for providing services to the Great Park Venture as applicable.

The table below reconciles the Great Park segment results to the equity in loss from our investment in the Great Park Venture that is reflected in the condensed consolidated statement of operations for the three months ended March 31, 2026 (in thousands):

 
 

Segment profit from operations

$

1,941

 

Less net income of management company attributed to the Great Park segment

 

4,745

 

Net loss of the Great Park Venture

 

(2,804

)

The Company’s share of net loss of the Great Park Venture

 

(1,051

)

Basis difference amortization, net

 

 

Equity in loss from the Great Park Venture

$

(1,051

)

 

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