Company: ABR-PF
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001253986-25-000022
Chunk: 176

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 8
Chunk 176
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 days that are still accruing interest. Other Non-accrual LoansIn this challenging economic environment, we have been experiencing late and partial payments on certain loans in our structured portfolio. Therefore, for loans that are 60 days past due or less, if we have determined there is reasonable doubt about collectability of all 

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Table of ContentsARBOR REALTY TRUST, INC. AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

principal and interest, we classify those loans as non-accrual and recognize interest income only when cash is received. The table below is a summary of those loans that are 60 days past due or less that we have classified as non-accrual, and changes to those loans for the periods presented (in thousands).Three Months Ended September 30, 2025Nine Months Ended September 30, 2025Beginning balance (3 and 9 multifamily bridge loans, respectively)$56,912 $167,428 Loans that progressed to greater than 60 days past due(56,912)(139,202)Loans modified or paid off — (86,165)Loans transferred to REO— (48,500)Additional loans classified as non-accrual183,129 289,568 Ending balance (8 multifamily bridge loans)$183,129 $183,129 Three Months Ended September 30, 2024Nine Months Ended September 30, 2024Beginning balance (14 and 24 multifamily bridge loans, respectively)$367,938 $956,917 Loans that progressed to greater than 60 days past due(110,399)(549,249)Loans modified or paid off(95,506)(946,976)Additional loans classified as non-accrual157,194 858,535 Ending balance (10 multifamily bridge loans)$319,227 $319,227 At September 30, 2025 and December 31, 2024, there were four loans and one loan, respectively, included in the table above, with a UPB of $98.5 million and $32.0 million, respectively, that have specific reserves totaling $15.3 million and $5.0 million, respectively.We recorded interest income on non-performing and other non-accrual loans of $2.7 million and $12.5 million during the three and nine months ended September