SEGMENT INFORMATION
We have determined that our properties, which are considered our operating segments, have similar economic characteristics and meet the criteria that permit these operating segments to be aggregated into one reportable segment (the leasing, management, development and redevelopment of properties in New York City). Net operating income (“NOI”) represents total revenues less operating expenses. The Company’s chief operating decision maker ("CODM") is its Chief Executive Officer, who considers NOI to be the financial measure of segment profit and loss for making decisions on how to allocate resources and assessing the performance of the segment. Asset information by segment is not reported as the CODM does not use this measure to assess segment performance or to make resource allocation decisions.
Below is a summary of financial information for the years ended December 31, 2025, 2024 and 2023.
Year Ended December 31,
(Amounts in thousands)202520242023
Rental revenues$213,183 $226,374 $224,962 
Real estate tax expense(61,665)(59,256)(57,722)
Other segment expenses (1)
(44,711)(43,984)(43,488)
Total operating expenses(106,376)(103,240)(101,210)
NOI$106,807 $123,134 $123,752 
(1) Includes various expenses associated with operating our properties including but not limited to ground rent, insurance, repairs and maintenance and utilities.
Below is a reconciliation of NOI to net income for the years ended December 31, 2025, 2024 and 2023.
Year Ended December 31,
(Amounts in thousands)202520242023
NOI$106,807 $123,134 $123,752 
Net gain on sale of real estate— — 53,952 
Interest and debt expense(51,624)(62,818)(58,297)
Interest and other income14,657 24,429 22,245 
General and administrative(6,555)(6,519)(6,341)
Depreciation and amortization(35,061)(34,782)(32,898)
Net income$28,224 $43,444 $102,413 

Historical Timeline

Fiscal YearFiled
2025Feb 9, 2026Showing above
2024Feb 10, 2025

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.