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res Commercial Real Estate Corporation (ACRE) reported a second quarter GAAP net loss of $11.0 million, or $(0.20) per diluted common share, and Distributable Earnings (Loss) of $(27.9) million, or $(0.51) per diluted common share. The company has been actively managing its balance sheet to address risks in the portfolio, accelerating resolutions of risk-rated loans and reducing office loan exposure.

    In the second quarter, ACRE closed $43 million of new senior loan commitments, marking a more active real estate market for investing. As of June 30, 2025, the company had approximately $178 million of available capital, including $94 million of cash or more than $1.70 per share.

    ACRE's liquidity position and balance sheet flexibility enable it to accelerate resolutions and opportunistically invest in new loans, enhancing future earnings. The company has collected $337 million of repayments in the first half of 2025, further bolstering its liquidity position.

    The Board of Directors declared a regular cash dividend of $0.15 per common share for the second quarter of 2025, paid on July 15, 2025 to common stockholders of record as of June 30, 2025. A third quarter 2025 dividend was also declared, payable on October 15, 2025 to common stockholders of record as of September 30, 2025.