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Five Point Holdings, LLC (FPH)·Q2 2025 Earnings Summary

Executive Summary

  • Q2 delivered $7.5M revenue and $8.6M net income (attributable to FPH $3.3M; $0.05 diluted EPS), in line with internal expectations; profitability was driven by equity earnings from the Great Park Venture after closing 82 homesites for $63.6M and a 75% gross margin at the venture level .
  • Management reduced 2025 net income outlook to be “consistent with” 2024 ($177.6M) from “just under $200M” previously, reflecting softer builder activity and timing risk on land closings; anticipated Great Park land-sale closings remain slated for late Q3/Q4 2025 .
  • Balance sheet remains conservative: $456.6M cash, $581.6M liquidity, 19.1% debt-to-total capital and 3.0% net debt-to-total capital at quarter-end .
  • Strategic catalyst: signing to acquire 75% of Hearthstone (AUM ~$2.6B) to expand asset-light, fee-based land-banking capabilities; expected to close in Q3 2025 and be accretive over time (not material to 2025; larger in 2026) .

What Went Well and What Went Wrong

  • What Went Well

    • Venture-level land monetization stayed profitable: Great Park Venture generated $48.4M net income in Q2 on $63.6M land sales at 75% gross margin; FPH recorded $17.1M equity earnings (adjusted share ~$16.7M) .
    • Liquidity and leverage resilient despite softer operations: $581.6M liquidity; debt-to-total cap 19.1%, net debt-to-total cap 3.0% .
    • Strategic platform expansion: Hearthstone deal adds recurring AUM-based revenues and aligns with builders’ land-light shift. “We anticipate that our acquisition of Hearthstone will be accretive to earnings…” (CEO) .
  • What Went Wrong

    • Guide trim on 2025 earnings trajectory: from “just under $200M” to “consistent with” $177.6M, implying push-outs of certain land transactions into 2026 amid weaker builder activity and consumer confidence .
    • Softer new-home demand: Builders’ sales slowed QoQ (Great Park builder sales 112 vs 233 in Q1; Valencia 47 vs 69 in Q1), mirroring broader builder pullbacks on starts/land spend .
    • Equity market constraints on capital return: CFO reiterated share repurchases are restricted by the senior note indenture; debt refinance and potential paydown timing remains market dependent .

Financial Results

MetricQ2 2024Q1 2025Q2 2025
Revenue ($USD Millions)$51.2 $13.2 $7.5
Net Income ($USD Millions)$38.2 $60.6 $8.6
Net Income Attributable to FPH ($USD Millions)$14.7 $23.3 $3.3
Diluted EPS – Class A ($)$0.21 $0.32 $0.05
Income Before Income Tax ($USD Millions)$44.1 $70.1 $9.9
SG&A ($USD Millions)$12.2 $14.8 $15.6
Equity in Earnings from Unconsolidated Entities ($USD Millions)$15.5 $71.4 $17.1
Net Income Margin %74.7% (38.2/51.2) 460.7% (60.6/13.2) 114.7% (8.6/7.5)
EBIT Margin % (Pre-tax/Revenue)86.1% (44.1/51.2) 533.0% (70.1/13.2) 132.8% (9.9/7.5)

Segment profit (loss) before tax

Segment ($USD Thousands)Q4 2024Q1 2025Q2 2025
Great Park234,612 215,752 53,024
Valencia44,755 (3,362) (4,302)
San Francisco(1,033) (974) (1,041)
Corporate & Unallocated4,564 (5,900) (6,061)
Consolidated Pre-tax139,746 70,108 9,917

Key Performance Indicators

KPIQ4 2024Q1 2025Q2 2025
Great Park Venture homesites sold (units)372 325 82
Great Park builder sales (units)143 233 112
Valencia builder sales (units)74 69 47
Liquidity ($USD Millions)$555.9 $653.3 $581.6
Cash & Equivalents ($USD Millions)$430.9 $528.3 $456.6
Debt / Total Capital (%)19.6% 19.2% 19.1%
Net Debt / Total Capital (%)4.2% (0.2)% 3.0%
Great Park Venture land-sale gross margin75% 75%
Price/profit participation revenue (Great Park Venture)$6.4M $8.6M

Guidance Changes

MetricPeriodPrevious GuidanceCurrent GuidanceChange
Consolidated Net IncomeFY 2025“Just under $200M” “Consistent with 2024 net income of $177.6M” Lowered
Great Park land sales timing2H 2025Multiple Q4 closings signed in Q1 Anticipated closings late Q3/Q4 2025; some risk of slip to 2026 Maintained timing window; added slip risk
Hearthstone contributionFY 2025/2026N/ANot material in 2025; larger in 2026 New disclosure
Leverage/refinancing plan2025Discussed paydown at refi (prev. $100–$200M referenced historically) Amount TBD; evaluate market at transaction time Clarified TBD

Earnings Call Themes & Trends

TopicQ4 2024 (Q-2)Q1 2025 (Q-1)Q2 2025 (Current)Trend
Macro: rates/consumer confidenceBuilder demand strong despite rates Monitoring tariffs, higher mortgages, modest sales pace decline Slower new-home sales since April; patience emphasized Deteriorated near term
Supply constraints in CAUndersupplied markets underpinned demand “Chronically undersupplied” supports pricing Supply constraints remain key buffer Persistent support
Great Park monetizationSignificant Q4 closings, distributions $278.9M sales; 75% GM; more signed for Q4 $63.6M sale; 75% GM; Q3/Q4 closings expected Continued cadence; lower Q2 volume
Valencia pipelineLarge Q4 sale at Valencia New communities marketed; regulatory work for big phases Working on approvals; 6 selling, 4 to open H2 Building blocks for multi-year ramp
San Francisco progressRebalanced entitlements; exploring partner Engineering for next phase; start early next year Engineering ongoing; start early next year Steady pre-construction
Capital structure & buybacksNo buybacks discussedNegative carry debate; refinance after call premiums ease Buybacks restricted by indenture; refi/paydown TBD Constraints remain
Asset-light/fee growthDiscussing growth JVs and asset-light model Hearthstone acquisition to scale AUM/fees Accelerating

Management Commentary

  • “We generated consolidated net income of $8.6 million, which was in line with our expectations… we anticipate continuing land sales at the Great Park this year.” — CEO .
  • “We currently believe we will end 2025 with consolidated net income consistent with our 2024 net income of $177.6 million.” — CEO .
  • “The equity in earnings from the Great Park Venture was attributable to net income of $48.4 million, which resulted from land sales revenue of $63.6 million and a 75% gross margin.” — CFO .
  • “Hearthstone… will allow us to grow the new venture efficiently and responsibly… supports our transition into an asset-light structure, where almost all of the capital… will be provided by third-party capital sources.” — COO/CLO .

Q&A Highlights

  • Hearthstone economics: Model as fee on AUM less personnel/overhead; no need to change terms despite competitive entrants given demand > supply in land banking .
  • Pricing and builder pullback: Management acknowledged public builders are pulling back on starts/land spend; expects to be patient on pricing given CA scarcity; near-term uncertainty may push some deals into 2026 .
  • Capital allocation: Share repurchases restricted by senior note indenture; potential debt paydown upon refinancing remains under evaluation given market conditions; prior $100–$200M paydown not reaffirmed .
  • Development costs/technology: Potential for productivity gains over time, but no budget changes yet; “moving dirt” remains physical with incremental efficiency from tech .

Estimates Context

  • S&P Global consensus for EPS, revenue, target price and estimate counts was not available for Q2 2025; only actuals were present. As a result, we cannot objectively score a beat/miss vs Street for FPH this quarter. Values retrieved from S&P Global.

Key Takeaways for Investors

  • FY25 guide trimmed (from “just under $200M” to “$177.6M”), primarily on timing risk and softer near-term housing demand; watch Q3/Q4 Great Park closings for re-acceleration into year-end .
  • Earnings power remains levered to Great Park Venture monetization; venture-level margins remained robust at 75%, underpinning high consolidated margins even on low GAAP revenue .
  • Balance sheet and liquidity afford patience to preserve land values and pricing; net leverage remains low (net debt to capital 3.0%) .
  • Hearthstone adds a scalable, fee-based revenue leg aligned with builders’ land-light strategies; while not material in 2025, it could reshape mix and reduce cyclicality from 2026 onward .
  • Catalysts: (1) Execution of late Q3/Q4 Great Park land sales, (2) Closing and integration of Hearthstone (incl. AUM growth trajectory), (3) Senior notes refinancing and potential principal paydown, (4) Any progress on Irvine re-entitlements (commercial-to-residential conversion) and Valencia approvals .
  • Risk monitor: Prolonged builder pullbacks or further consumer confidence deterioration could push land sale timing into 2026; keep an eye on Q3 commentary and signed PSA durability .

Appendix: Additional Disclosures and Data

  • 8‑K Item 2.02 furnished press release and full financials; supplemental liquidity and capitalization stats included; note net debt-to-total capitalization is non‑GAAP as defined .
  • Prior quarter reference points: Q1 revenue $13.2M, net income $60.6M; Q4 2024 revenue $159.8M, net income $121.0M, reflecting typical lumpiness tied to land sale timing .

Press releases and documents cited:

  • Q2 2025 8-K and Press Release with financials and segment detail -
  • Q2 2025 Earnings Call Transcript - -
  • Q1 2025 Press Release and Call Transcript - -
  • Q4 2024 Press Release -
  • Hearthstone acquisition press release (strategy) -