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    SPG
    Earnings call· Jun 2026(Q2 FY26)

    SIMON PROPERTY GROUP Q2 FY26 earnings call SPG

    Aug 10, 2026 Source

    Executive summary

    Simon Property Group Q2 FY26 — Strong Leasing Demand and FFO Growth

    Simon Property Group delivered strong Q2 FY26 results, driven by robust leasing demand, effective property management, and strategic reinvestment. The company saw accelerated FFO and NOI growth, maintained high occupancy levels, and significantly increased base rents on new leases. Management is focused on continued portfolio enhancement and strategic capital allocation, while acknowledging potential macro headwinds.

    Highlights

    5
    • Domestic property NOI increased 8.5% year-over-year in Q2 FY26.

    • Real estate FFO per share increased 7.9% year-over-year to $3.29 in Q2 FY26.

    • Signed over 1,200 leases totaling over 4.8 million square feet in Q2 FY26, with new deals up more than 20% compared to last year.

    • Initial base minimum rent per square foot on new deals is up 17% year-over-year year-to-date, while tenant allowance is down 12%.

    • Occupancy at Malls and Premium Outlets was maintained at 96% at quarter-end, despite absorbing 1 million square feet of bankruptcy-related space.

    Concerns

    2
    • Higher interest expense and lower interest income combined for a $0.06 per share drag year-over-year in Q2 FY26.

    • Full-year guidance assumes some sales moderation for the remainder of the year, despite current strong trends, due to uncontrollable macro factors and tougher H2 comps.

    Guidance & targets

    1
    CategoryTargetConfidence
    Full-year 2026 Real Estate FFO per share
    $13.20 to $13.30
    high materiality
    High

    Segment performance

    6
    SegmentRevenueYoYQoQMargin
    Domestic Property
    NOI growth for the second quarter.
    8.5%
    Domestic Property
    NOI growth for the first half of the year.
    7.6%
    Portfolio (including international at constant currency)
    NOI growth for the second quarter.
    8.3%
    Portfolio (including international at constant currency)
    NOI growth for the first half of the year.
    7.5%
    Malls and Premium Outlets
    Occupancy was flat compared to Q1 and year-over-year, absorbing 1 million square feet of bankruptcy-related space.
    Occupancy: 96%Average base minimum rent growth: 6.3% YoYSales per square foot: $838Total sales volume growth: 7.6% (Q2)Comparable sales growth: 5.7% (Q2)Occupancy cost: 12.5%
    The Mills
    Strong occupancy and ADR growth.
    Occupancy: 98.8%ADR growth: 12.3%

    Operational metrics

    28
    Real estate FFO
    $1.25B
    Q2 FY26

    Total Real Estate FFO for the quarter.

    Real estate FFO per share
    $3.29up 7.9% YoY
    Q2 FY26

    Real estate FFO per share for the quarter.

    Reported FFO per share
    $3.12vs $3.15 prior year
    Q2 FY26

    Prior year included a $0.21 per share noncash after-tax gain primarily due to Catalyst Brands' deconsolidation of Forever 21.

    TRG acquisition contribution to NOI growth
    120
    Q2 FY26

    Attributable to the acquisition of the remaining 12% interest in TRG for both the second quarter and first half of the year.

    Dividend per share
    $2.25up $0.10 or 4.7% YoY
    Q3 FY26

    Dividend payable on September 30.

    Share repurchases
    $211M
    Q2 FY26

    Repurchased common stock and limited partnership units.

    Secured loan transactions
    $1.4B
    Q2 FY26

    Completed 8 secured loan transactions.

    Senior notes issued
    EUR 500M
    Q2 FY26

    Issued senior notes in Europe.

    Term loan
    $460M
    Q2 FY26

    Closed on a 5-year term loan.

    Liquidity
    $9.3B
    Q2 FY26 end

    Total liquidity at the end of the quarter.

    Net Debt/Adjusted EBITDA
    Below 5.0x
    Q2 FY26 end

    Balance sheet leverage.

    Fixed charge coverage
    4.7x
    Q2 FY26 end

    Fixed charge coverage ratio.

    Interest expense drag
    $0.06YoY
    Q2 FY26

    Combined impact of higher interest expense and lower interest income.

    Full-year interest expense negativity guidance
    $0.25-$0.30$0.10 into it YTD
    FY26

    Guidance for the full year, with $0.10 already realized.

    Signed-not-open (SNO) leases
    310
    Q2 FY26 end

    Trending around 310 basis points.

    TRG managed assets EBITDA margin increase
    300
    This year

    Increased EBITDA margin on assets managed by Simon.

    Initial base minimum rent on new deals
    17%up YoY
    YTD through Q2 FY26

    Increase in initial base minimum rent per square foot on new deals.

    Tenant allowance on new deals
    12%down YoY
    YTD through Q2 FY26

    Decrease in tenant allowance per square foot on new deals.

    New leases signed
    >1,200up >20% YoY
    Q2 FY26

    Number of new leases signed in the quarter.

    New deals as % of total lease square feet
    28%
    Q2 FY26

    Percentage of total lease square feet represented by new deals.

    2026 expirations completed
    >87%ahead of last year's pace
    Q2 FY26 end

    Percentage of 2026 expirations completed, with negotiations ongoing for 2027 and 2028.

    Leasing pipeline
    26%up YoY
    Current

    Pipeline of prospective deals continues to build, well ahead of last year's pace.

    Saks Off Fifth re-leasing rent uplift
    $44Mvs $18M original rent
    Future (FY27)

    Expected rent for re-leased Saks Off Fifth boxes, compared to their previous rent. The 1M sq ft was returned later than expected (mid-May).

    Shopper traffic growth
    2%
    Q2 FY26

    Shopper traffic accelerated in the quarter.

    Shopper traffic growth
    3.6%
    July

    Shopper traffic accelerated in July.

    Simon Media Network growth
    double-digit, mid-teens percent
    YoY

    Growth rate of the Simon Media Network business.

    FFO growth
    9%
    YTD

    Funds available for distribution (FAD) growth year-to-date.

    Renewal rent growth
    mid-single digits
    Current

    Renewal rates for existing tenants.

    Industry KPIs

    1
    MetricValueDetails
    Same store rent revenue growth6.3%%

    Orderbook & backlog

    1
    Total development pipeline$4BQ2 FY26 end

    Projects expected to generate attractive returns and support long-term growth.

    Deals & partnerships

    1
    TRGAcquisition of remaining 12% interest in TRG

    The company acquired the remaining 12% interest in TRG, with plans for long-term reinvestment and merchandising upgrades in properties like Green Hills, International Plaza, and Cherry Creek.

    Capital programs

    3
    Development projects underwayunderway$1.07B

    Benefit: Blended yield of 9%

    Company's share of net cost for development projects across all platforms, approximately 50% for mixed-use projects.

    New development startsplanned>$600M
    Start: H2 FY26

    Projects representing additional net cost expected to start construction in the second half of the year.

    Center enhancementscompleted, underway or recently approved>$400M

    Benefit: Common area upgrades, landscaping, lighting, amenities

    Committed over the last 4 years to create a more elevated shopping experience.

    Risks & headwinds

    3
    Higher interest expense and lower interest incomeQ2 FY26

    $0.06 per share drag YoY

    Mitigation: Proactive management of interest expense and balance sheet, exploring various capital markets for refinancing.

    Sales moderationRemainder of FY26

    Guidance assumes slowdown

    Mitigation: Acknowledged as uncontrollable macro factors (geopolitical, political, etc.) and tougher H2 comps. If current trends continue, results will exceed guidance.

    Refinancing of unsecured debt2H FY27

    $4.5B

    Mitigation: Actively exploring a variety of markets (Europe, considering Yen funding) and capital market executions to refinance debt, acknowledging a higher interest rate environment.

    What to watch in Q3 FY26

    5

    Full-year FFO per share guidance

    Next quarter (Q3 FY26 call)
    Current$13.20-$13.30
    TargetAbove current range

    Why it matters

    Continued strong sales trends could lead to an upward revision of full-year FFO guidance, impacting investor expectations.

    If we -- if it stays like this, then we obviously will be above the range we guided.

    Q&A highlights

    6

    Discuss the outlook for TIs, if reducing them is a goal, and how FAD growth has recently outpaced NOI/FFO growth.

    TIs are a function of tenant demand, space supply, and tenant credit. The company aims to grow cash flow, with FAD up over 9% year-to-date. Reinvesting in centers drives new leases and retailer commitment, contributing to overall cash flow growth.

    But what I do want to highlight or reiterate, which I said on the call -- in the prepared remarks, is we are reinvesting back into our centers in a big way, and that is noticeable from the consumers and really from the retailers.

    asked by Caitlin Burrows (Goldman Sachs) · answered by Eli Simon

    2 min read6 chapters

    Detailed Narrative

    01

    Leasing Momentum and Tenant Demand

    Simon Property Group demonstrated strong leasing activity in Q2 FY26, signing over 1,200 leases totaling more than 4.8 million square feet. The number of new deals increased by over 20% year-over-year, representing approximately 28% of total leased square feet. Initial base minimum rent on new deals is up 17% year-over-year year-to-date, while tenant allowance per square foot on new deals is down 12%. The company has completed over 87% of its 2026 expirations and reports a building pipeline of prospective deals, reflecting broad-based tenant demand.

    02

    Retailer Sales and Traffic Performance

    Malls and Premium Outlets reported sales of $838 per square foot, a 13.9% increase. Total sales volume grew 7.6% in Q2 FY26 and 6.6% over the trailing 12 months, with comparable sales growth of 5.7% for the quarter. Shopper traffic accelerated, increasing 2% in Q2 and 3.6% in July. The company highlighted successful activations like the fifth annual National Outlet Shopping Day and World Cup events, underscoring the portfolio's appeal.

    03

    Development and Redevelopment Activity

    The company has development projects underway with its share of net cost totaling $1.07 billion, expected to generate a blended yield of 9%. Approximately 50% of this investment is allocated to mixed-use projects. An additional $600 million in net cost projects are expected to commence construction in the second half of 2026. The overall development pipeline remains robust at over $4 billion, aimed at enhancing properties and supporting long-term FFO and dividend growth. Over $400 million has also been committed to center enhancements.

    04

    TRG Acquisition Impact and Future Upside

    The acquisition of the remaining 12% interest in TRG contributed 120 basis points to NOI growth in Q2 and H1 FY26. Management reported a 300 basis point increase in EBITDA margin on managed TRG assets this year, with potential for further improvement. The company views TRG as a long-term strategic investment, with plans for significant reinvestment and merchandising upgrades in properties like Green Hills, International Plaza, and Cherry Creek, expecting substantial future growth.

    05

    Simon Media Network Launch

    Simon Property Group plans to launch the Simon Media Network in the coming weeks to monetize its first-party customer insights. Leveraging billions of annual visits and over $100 billion in domestic portfolio sales, the network will utilize the company's digital footprint (Simon+, ShopSimon, Simon Search) and extensive in-house screen network. This initiative is expected to drive double-digit, mid-teens percentage growth year-over-year, with a 1-2 year payback period on investments, catering to both endemic and non-endemic brands.

    06

    Balance Sheet Strength and Capital Allocation

    The company ended Q2 FY26 with approximately $9.3 billion in liquidity, a net debt-to-EBITDA ratio below 5.0x, and fixed charge coverage of 4.7x. This robust balance sheet supports continued reinvestment, potential stock buybacks, and strategic acquisitions. Management is actively exploring various capital markets for refinancing upcoming debt maturities, including unsecured debt of approximately $4.5 billion due in 2H 2027, while acknowledging a higher interest rate environment.

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