PSTL 最新10-Q变化

相对上期新增的文字 · 来源:10-Q · 2026-08-04

• We are a “smaller reporting company” as defined in Regulation S-K under the Securities Act and have elected to take advantage of certain scaled disclosures available to smaller reporting companies. As of June 30, 2026, the aggregate market value of our voting and non-voting common equity held by non…

• We lease our properties primarily to the USPS. The majority of our leases are modified double-net leases, whereby the tenant is responsible for utilities, certain maintenance obligations and reimbursement of property taxes and the landlord is generally responsible for insurance, roof and structure. …

• Our First Amended and Restated Credit Agreement, dated September 19, 2025 (as amended from time-to-time, including by the Commitment Increase, dated February 20, 2026, the "First A&R Credit Facilities"), which was subsequently amended and restated in their entirety by our Second Amended and Restated…

• from $22.7 million for the three months ended June 30, 2025, primarily due to the volume of our acquisitions and the execution of new leases with annual escalations.

• Real estate taxes – Real estate taxes increased by $0.4 million to $3.2 million for the three months ended June 30, 2026 from $2.8 million for the three months ended June 30, 2025, primarily due to the volume of our acquisitions.

相对上期删除的文字 · 来源:10-Q · 2026-05-05

• We are a “smaller reporting company” as defined in Regulation S-K under the Securities Act and have elected to take advantage of certain scaled disclosures available to smaller reporting companies.

• Effective July 4, 2025, certain changes to U.S. tax law were approved that impact us and our stockholders. Among other changes, this legislation (i) permanently extended the 20% deduction for “qualified REIT dividends” for individuals and other non-corporate taxpayers under Section 199A of the Code,…

• applicable to taxable REIT subsidiaries ("TRSs") from 20% to 25% for taxable years beginning after December 31, 2025, and (iii) increases the base on which the 30% interest deduction limit under Section 163(j) of the Code applies by excluding depreciation, amortization and depletion from the definit…

• We lease our properties primarily to the USPS. The majority of our leases are modified double-net leases, whereby the tenant is responsible for utilities, certain maintenance obligations and reimbursement of property taxes and the landlord is

• generally responsible for insurance, roof and structure. Thus, an increase in costs related to the landlord’s responsibilities under these leases could negatively influence our operating results. Refer to “Lease Renewal” below for further discussion.

相对上期新增的文字 · 来源:10-Q · 2026-08-04

• Although SEC rules classify us as a non-accelerated filer through 2027, we will lose our smaller reporting company accommodations in the first quarter of 2027 and must immediately devote significant resources to prepare for a potential SOX Section 404(b) auditor attestation for fiscal year 2027.

• Pursuant to Exchange Act Rule 12b-2 and SEC Staff Compliance & Disclosure Interpretation Question 130.05, because we were eligible to use scaled disclosure requirements for smaller reporting companies under the revenue test for the fiscal year ending December 31, 2026, we remain classified as a "non…