ACRES Commercial Realty Corp. reported a GAAP net loss allocable to common shares of $56.3 million, or $(5.16) per diluted share, for the quarter ended September 30, 2026. The company also completed its merger with its manager, transitioning to an internally managed structure where employees and directors now own over 45% of common shares. Earnings Available for Distribution (EAD) per diluted share was $(2.64). The firm manages $2.3 billion in CRE principal investing assets and $2.5 billion in investment management AUM, while also operating an insurance brokerage. ACRES Commercial Realty Corp. is a public commercial mortgage REIT focused on originating, underwriting, and managing middle-market commercial real estate loans.