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    SLG
    Earnings call· Mar 2026(Q1 FY26)

    SL GREEN REALTY Q1 FY26 earnings call SLG

    Apr 16, 2026 Source

    Executive summary

    SL Green Q1 FY26 — Record Leasing and Strong NYC Fundamentals Drive Optimism

    SL Green reported a record first quarter for leasing, driven by strong demand for premium office space in a supply-constrained New York City market. The company is actively progressing its disposition plan and key development projects, with a focus on maximizing net effective rents. Management anticipates FAD coverage of its recalibrated dividend by 2028, supported by robust city economic indicators and strategic capital recycling.

    Highlights

    5
    • Signed 51 leases totaling 930,000 square feet in Q1 FY26, marking the biggest first quarter in the company's 28-year history.

    • Achieved a mark-to-market of 16% higher than previous rents on leased spaces in Q1 FY26.

    • Trophy building vacancy rate dropped to 3.4% at the end of Q1 FY26, indicating strong demand for premium office space.

    • Q1 FY26 FFO was on internal expectations, and property NOI was better than expected.

    • Same-store cash NOI was 2.6% positive in Q1 FY26, 300 basis points higher than expectations.

    Concerns

    3
    • SUMMIT underperformed Q1 FY26 expectations slightly due to tough weather and lower tourism.

    • Significant capital spend for leasing will continue through FY27 to achieve full portfolio occupancy.

    • New York City faces an estimated $5 billion budget gap, with a new tax announced to help close it.

    Guidance & targets

    4
    CategoryTargetConfidence
    Disposition plan
    $2.5 billion
    high materiality
    High
    Same-store cash NOI growth
    10%
    high materiality
    High
    FFO results
    midpoint of our guidance range
    high materiality
    High
    FAD coverage of dividend
    in line with our dividend
    high materiality
    High

    Operational metrics

    28
    Leasing volume signed
    930,000record for Q1
    Q1 FY26

    Represents the single biggest first quarter for leasing in the company's history.

    Trophy building vacancy rate
    3.4%dropped again
    Q1 FY26

    Indicates extremely tight supply in the premium office market.

    City tax revenues
    $80 billion16% higher than pre-pandemic
    FY25

    Represents a record level for city tax collections.

    Real estate tax collections growth
    3%
    YoY

    Year-over-year growth in real estate tax collections.

    Personal income taxes growth
    12%
    YoY

    Reflects strong bonuses and compensation in primary business sectors.

    Wall Street Securities industry profits
    $65 billionrecord level
    2025

    Exceeded the prior record of $61 billion from 2009.

    Unicorn startups
    160
    current

    Second largest startup ecosystem behind Silicon Valley.

    Venture capital raised
    $31 billionup 25% from prior year
    last year

    Indicates strong investment in the city's startup ecosystem.

    Debt fund committed capital
    $567 millionup $226 million since last call
    current

    Reflects activity in the company's debt fund, taking advantage of credit market opportunities.

    Economic occupancy
    85.9%up sequentially
    Q1 FY26

    Still below the year-end target, but on a positive trajectory.

    Economic occupancy target
    89%
    FY26

    Target for the end of the current fiscal year.

    Occupancy spread (leased vs economic)
    200
    stabilized normalized

    Expected difference between leased and economic occupancy in a stabilized, fully leased portfolio.

    Rent levels for new development
    $100-$200
    current

    Management focuses on these higher nominal rents for greater margin.

    SUMMIT domestic visitor mix
    30%
    current

    Domestic visitors account for a significant portion of SUMMIT's attendance.

    FIFA World Cup attendees
    over 1 million
    summer

    Expected influx of visitors for the FIFA World Cup games in the region.

    250th Birthday Celebration attendees
    8-10 million
    summer

    Expected influx of visitors for the nation's 250th birthday celebrations.

    Dividend per share
    $2.47
    annualized

    Recalibrated dividend level based on taxable income and business plan.

    Capital retained from dividend cut
    $50 million
    annual

    Incremental capital available for accretive uses.

    New York City budget (last year)
    $115 billion
    last year

    Reference point for city budget discussions.

    New York City budget (projected this year)
    $127 billion
    this year

    Projected budget for the current fiscal year.

    New York City budget increase
    $12 billion
    YoY

    Increase in the projected city budget compared to the previous year.

    Financing plan remaining
    $3 billionout of $7 billion total
    balance of FY26

    Remaining amount in the company's financing plan for the year.

    Credit spreads
    tightening
    current

    Observation of market conditions, especially in the CMBS market.

    Share repurchases
    first and hardest look
    future

    Management's priority for incremental liquidity beyond current investment and debt reduction plans.

    Portfolio occupancy target
    96-98%
    long-term

    Long-term goal for the company's 31 million square foot portfolio.

    Q1 condo sales growth
    47%
    Q1 FY26

    Indicates strong residential market activity.

    Buildings projected 98% leased
    2/3
    end of FY26

    Target for a significant portion of the portfolio to achieve high occupancy by year-end.

    Large tenant users
    current

    Discussion of tenant sizes in the broader market, though not directly in SL Green's current pipeline due to inventory.

    Industry KPIs

    6
    MetricValueDetails
    Occupancy rate94.4%%
    Disposition volume6transactions
    Same store noi growth2.6%%
    Leasing bookings volume signed930,000square feet
    Ffo core ffo normalized ffo per sharemidpoint of guidance range
    Lease renewal spread re leasing recapture16%%

    Orderbook & backlog

    1
    Leasing pipeline900,000 square feetQ1 FY26

    30% of the pipeline is already out for lease.

    Deals & partnerships

    3
    JV partnerSale of 690 Madison Avenue

    Closed on the sale of 690 Madison Avenue with a JV partner.

    Core residential buyerSale of residential and retail components of 7-day project

    Entered into contract to sell the residential and retail components of the 7-day project to a core residential buyer.

    SUMMIT ParisOpening of new global location

    SUMMIT One Vanderbilt's first global location, SUMMIT Paris, is expected to open in summer 2027, featuring new attractions.

    Capital programs

    2
    346 Madison developmentunderway
    Start: Fall 2025 (site acquisition)

    Benefit: 850,000 square feet of brand new office space

    Site closed in Fall 2025, schematic design issuing May 1, proceeding immediately into design development. Project filing for land use approval by end of 2026. Financial details expected on next call.

    750 Third Avenue redevelopmentunderway
    Start: Q1 FY26 (mobilization/execution)

    Agreement with final remaining tenant for full vacant possession enabled mobilization. Now in early stages of procurement, tracking on or below budget by navigating tariffs and inflation. Demolition expected in coming months.

    Risks & headwinds

    4
    New office supply crunchnext 3 years

    0 new space deliveries

    Mitigation: Focus on premium space, early renewals, and new development projects like 346 Madison to capture demand.

    New York City budget gapcurrent budget cycle

    $5 billion

    Mitigation: Expected to be solved through revenue enhancements (including a new tax), expense control, and state support ($500M-$1B from state).

    New tax policycurrent budget cycle

    [indiscernible] tax announced

    Mitigation: Governor's pragmatic approach to ensure fair share from highest-earning non-NYC residents, supported by Mayor and City Council speaker.

    Continued capital spend for leasingthrough FY27

    will muscle through in '25, '26 and '27

    Mitigation: Necessary investment to achieve 96-98% portfolio occupancy, with significant cash flow shift to positive by late '27 into '28.

    What to watch in Q2 FY26

    5

    Remaining dispositions

    Q2 FY26
    Current4 transactions
    TargetClosed or under contract

    Why it matters

    These transactions are part of the $2.5 billion disposition plan and are crucial for capital recycling and balance sheet management.

    2 of those 6 were the already announced deals at 690 and 7-day, and the other 4 transactions are progressing very well. I would expect all 4 of those to close or be in contract in the second quarter.

    Q&A highlights

    6

    Could management provide more detail on the 900,000 square foot leasing pipeline, specifically the mix of new/expansion tenants versus renewals, and tenant expectations for space usage?

    The pipeline is predominantly medium-sized tenants, reflecting available space in the portfolio. 30% of the pipeline is already out for lease. Financial, professional services, and tech tenants are driving demand. Concessions are flattening, with free rent starting to decrease, especially for renewals.

    Well, of the pipeline of the 900,000 square feet, 30% of that pipeline is leases out. So we're on a path to wrap those up in short order.

    asked by Steve Sakwa · answered by Steven Durels

    2 min read6 chapters

    Detailed Narrative

    01

    NYC Economic Strength and Office Market Dynamics

    New York City's economy shows fundamental strength, with city tax revenues reaching $80 billion in 2025 (16% higher than pre-pandemic) and Wall Street Securities industry profits hitting a record $65 billion. The city is home to 160 unicorn startups and attracted $31 billion in venture capital last year. This robust economic backdrop, combined with zero new office space deliveries anticipated for the next three years in Midtown Manhattan, creates a favorable supply-demand dynamic for premium office assets, driving rent escalation and significant improvement in net effective rents.

    02

    Leasing Momentum and Portfolio Strategy

    SL Green achieved a record first quarter for leasing, signing 930,000 square feet of leases with a 16% mark-to-market increase. The company's leasing pipeline stands at approximately 900,000 square feet, with 30% already out for lease. Management is focused on driving portfolio occupancy to 96-98% in its 31 million square foot portfolio, emphasizing new leasing in buildings like 420 Lex and 1185 Avenue of the Americas, and pursuing early renewals for tenants with expirations several years out.

    03

    Development Projects Progress

    The 346 Madison project, a new 850,000 square foot office tower, is progressing rapidly, with schematic design issuance by May 1 and land use approval filing expected by year-end. This pace is faster than the One Vanderbilt development. The 750 Third Avenue redevelopment is also advancing, having secured full vacant possession and commenced procurement, tracking on or below budget by navigating tariffs and inflation.

    04

    Capital Markets and Disposition Activity

    SL Green is actively executing its $2.5 billion disposition plan, having entered into contract to sell residential and retail components of its 7-day project and closed on the sale of 690 Madison Avenue. Six transactions are expected to close or be under contract by mid-year, representing approximately half of the total target. The company notes strong appetite from Asia, Europe, and Canada for credit and equity, with the CMBS market showing tightening spreads, as evidenced by the oversubscribed One Madison financing.

    05

    SUMMIT One Vanderbilt Performance and Expansion

    SUMMIT One Vanderbilt, despite a slight underperformance in Q1 due to weather, is expected to exceed ambitious targets for the year, driven by anticipated strong summer tourism from events like the FIFA World Cup (over 1 million attendees) and the nation's 250th birthday celebrations (8-10 million attendees). The company plans to open SUMMIT Paris in summer 2027, which will feature new attractions and is expected to be a significant global location.

    06

    Dividend and Capital Allocation

    The company's dividend was recalibrated to $2.47 per share, aligning with the business plan and expected taxable income. This allows for the retention of approximately $50 million in incremental capital for accretive uses like DPOs or buybacks. Management expects capital spend to decrease significantly by late 2027 into 2028, leading to a positive shift in cash flow and FAD coverage of the dividend by 2028.

    AI-generated summary of the company’s earnings call. Not investment advice.