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City Office REIT, Inc. (CIO)·Q4 2024 Earnings Summary
Executive Summary
- Leasing momentum accelerated: 205,000 sq ft signed in Q4, in-place occupancy rose 200 bps q/q to 85.4% (87.6% incl. signed not yet occupied); Same Store Cash NOI up 3.3% y/y . NOI increased to $25.5M, up $0.9M q/q on higher occupancy .
- GAAP diluted EPS was $(0.31) due to an $8.5M non-cash impairment tied to the post-quarter sale of Superior Pointe; Core FFO per share was $0.28 and AFFO per share was $0.10 (AFFO impacted by $2.3M leasing commissions and $1.3M renovation spend) .
- 2025 guidance initiated: Core FFO/share $1.10–$1.14; NOI $102.5M–$104.5M; Same Store Cash NOI +2.5%–4.5%; year-end 2025 occupancy 85%–87% .
- Portfolio actions: Disposed Superior Pointe (Denver) for $12.0M post-quarter; management emphasizing Sunbelt markets, spec suites, and approved St. Petersburg City Center redevelopment plans as forward catalysts .
What Went Well and What Went Wrong
What Went Well
- Occupancy and leasing: In-place occupancy rose to 85.4% (87.6% including signed not yet occupied), with 205,000 sq ft of new and renewal leases signed; Q4 cash re-leasing spreads were 12.3% and 5.9% for full-year 2024 . “Strong leasing momentum continued into the fourth quarter across our portfolio” — CEO James Farrar .
- Same-store improvement and NOI: Same Store Cash NOI increased 3.3% y/y; NOI reached $25.5M in Q4, up $0.9M q/q, primarily driven by higher occupancy; Raleigh (Bloc 83) was a notable contributor as signed leases commenced .
- Strategic positioning: Management highlights sector turning point, focus on Sunbelt markets, and completed major renovations across key assets (Phoenix, Dallas, St. Petersburg); spec suites are >75% leased, supporting rent growth and occupancy .
What Went Wrong
- GAAP loss and non-cash charges: Q4 GAAP diluted EPS $(0.31) driven by an $8.463M impairment to align Superior Pointe’s carrying value to sale price; net loss attributable to common stockholders was $(12.6)M .
- AFFO pressure: AFFO per share was $0.10 with a 97% payout ratio; elevated leasing commissions ($3.203M) and recurring capex ($2.854M) weighed on AFFO; CFO cited a $2.3M commission tied to the 60,000 sq ft Terraces lease and $1.3M property renovation impact .
- Revenue softness y/y: Rental and other revenues of $41.9M declined versus $44.3M in Q4 2023 amid portfolio changes; interest expense remained elevated at $8.8M in Q4 .
Financial Results
Notes:
- Q4 revenue decreased y/y to $41.9M vs $44.3M in Q4 2023; NOI increased q/q by ~$0.9M on occupancy gains .
Segment/Leasing Mix (Q4 2024)
KPIs
Guidance Changes
Context on prior year guidance:
- Q3 updated FY 2024 guidance targeted year-end occupancy 85.0%–86.0% and Same Store Cash NOI change (0.5%)–0.5%; actual year-end occupancy was 85.4% and full-year Same Store Cash NOI increased 0.1% .
Earnings Call Themes & Trends
Management Commentary
- “2024 represented a fundamental positive shift for the office sector… portfolio occupancy increased to 85.4% (or 87.6% including signed leases not yet occupied)… Same Store Cash NOI increased by 3.3%” — James Farrar, CEO .
- “Our core FFO per share guidance range is effectively in line with our fourth quarter results on an annualized basis… we will have improvements in occupancy and same-store results… primarily across our Sunbelt markets.” — James Farrar .
- “Our net operating income in the fourth quarter was $25.5 million… $900,000 higher than the third quarter… driven primarily by higher occupancy.” — Anthony Maretic, CFO .
- “Net income was impacted by an $8.5 million noncash impairment… to reflect the sales price of Superior Pointe, which closed after quarter end.” — Anthony Maretic .
Q&A Highlights
- Disposition rationale and market: Superior Pointe sold given challenged submarket and high vacancy; capital markets liquidity improving with interest in top assets and smaller deals .
- Sunbelt disclosure: Breakout provided to show where value creation is strongest; expectation of significant rent and occupancy growth in Sunbelt .
- Potential asset actions: Portland minimal value; Seattle Pfizer-leased asset likely longer-term exit; Denver mixed with Circle Point success and DTC pickup .
- GSA exposure: U.S. Attorney’s Office at Park Tower (~1.9%); heavily utilizes space; discussions underway ahead of 2026 expiration .
- Financing and maturities: Two property loans mature in Q4 2025; line extension expected; intent to place debt on unencumbered assets (Bloc 83, City Center) as markets improve .
- Lease commencements timing: 122,000 sq ft of signed but not commenced spread through 2025; sizable Phoenix component; Dallas later in year .
- St. Petersburg economics: No guidance impact; structure likely involves contributing parking garage land once de-risked and sharing economics with developer .
Estimates Context
- Wall Street consensus estimates for CIO’s Q4 2024 EPS and revenue via S&P Global were unavailable at time of retrieval due to vendor daily request limits; as a result, a direct comparison to consensus could not be provided [GetEstimates error].
Key Takeaways for Investors
- Occupancy trajectory and leasing spreads are improving; NOI and Core FFO benefited q/q from signed leases and Sunbelt momentum, suggesting continued operational tailwinds into 2025 .
- GAAP loss is driven by a discrete non-cash impairment tied to a strategic disposition; underlying Core FFO per share was stable at $0.28, with 2025 guidance essentially in line with Q4 annualized performance .
- AFFO coverage is thin (97% payout in Q4) given elevated leasing commissions and renovation spend; near-term cash metrics may remain choppy as CIO invests in leasing and amenities before realization of occupancy gains .
- Sunbelt concentration is a key differentiator; management expects rent and occupancy growth to be led by Phoenix, Tampa, Dallas, and Raleigh, aligning with broader return-to-office dynamics .
- Balance sheet flexibility is improving: undrawn revolver capacity, unencumbered trophy assets (Bloc 83, City Center) and a likely extension of the credit facility support liquidity while refinancing discussions progress into 2025 .
- Redevelopment optionality at St. Petersburg (City Center) offers potential value creation without near-term guidance impact; approvals secured and partner discussions advanced .
- Trading implications: Watch for signed lease commencements through 2025, potential asset-level financing on unencumbered properties, and execution on spec suites; any acceleration in Sunbelt leasing or successful redevelopment milestones could be stock catalysts .