Office Properties Income Trust Financial Ratios — OPI Stock

Profitability (USD)

	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	3.79	3.97	3.41	3.42	2.78	-9.14	2.54	0.4	-0.49	0.64	0.16	-0.2	-0.15	-1.74	-3.48
Return on Capital (%)	23.33	20.46	15.84	15.26	11.72	- -	13.84	- -	- -	8.35	8.33	- -	- -	- -	- -
Return on Invested Capital (%)	6.2	5.04	4.66	4.73	3.73	- -	3.04	- -	- -	2.72	2.72	- -	- -	- -	- -
Gross Margin (%)	89.61	89.04	88.96	88.67	88.69	87.97	88.11	88.01	88.35	89.13	88.92	87.52	89.56	88.22	87.58
EBITDA Margin (%)	58.48	58.11	58.53	57.66	55.88	54.07	53.98	54.47	54.97	61.06	61.74	59.36	59.18	56.67	54.23
Operating Margin (%)	38.17	34.34	33.08	32.85	29.83	26.87	26.29	20.16	17.21	18.7	19.04	18.23	20.09	19.13	17.71
Incremental Operating Margin (%)	31.67	25.51	27.14	30.85	1.44	326.71	11.3	-6.96	8.72	21.21	16.45	59.96	-28.27	44.81	41.8
Pretax Margin (%)	23.85	25.14	24.01	24.37	16.81	-91.73	8.88	-3.04	-5.91	4.77	1.4	-0.94	-0.42	-8.78	-26.92
Profit Margin (%)	23.71	27.37	24.53	24.07	22.52	-84.47	22.4	3.82	-5.13	4.47	1.14	-1.42	-1.1	-13.01	-27.11
Net Income to Common Margin (%)	23.71	27.37	24.53	24.07	22.52	-84.47	22.4	3.73	-5.22	4.47	1.14	-1.42	-1.1	-13.01	-27.11
Effective Tax Rate (%)	0.58	0.48	0.33	0.24	0.28	- -	0.44	- -	- -	2.4	4.57	- -	- -	- -	- -
Dvd Payout Ratio (%)	181.76	166.84	168.81	169.42	190.17	-58.09	532.84	-1,447.31	-610.65	349	1,589.11	-1,300.34	-1,745.46	-125.75	-1.49
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Total Debt	178	452	512	617	1,101	1,158	1,392	2,259	3,275	2,340	2,214	2,595	2,447	2,584	2,544
ST Debt	178	346	50	157	- -	117	160	570	175	- -	- -	- -	195	205	325
LT Debt	- -	107	462	460	1,101	1,041	1,232	1,689	3,100	2,340	2,214	2,595	2,252	2,379	2,219
Total Debt/EBITDA	2.6	4.63	4.29	4.71	7.85	8.62	9.99	13.1	13.97	5.65	6.1	7.58	7.46	8.55	9.35
Net Debt/EBITDA	2.36	4.48	4.09	4.51	7.64	8.46	9.7	12.93	13.73	5.39	5.95	7.29	7.38	8.47	8.35
Total Debt/EBIT	3.98	7.83	7.6	8.27	14.7	17.35	20.52	35.4	44.61	18.45	19.77	24.69	21.97	25.32	28.63
Net Debt/EBIT	3.62	7.58	7.23	7.92	14.31	17.02	19.92	34.93	43.86	17.61	19.3	23.74	21.74	25.08	25.58
EBITDA to Interest Expense	9.32	8.1	7.06	7.77	5	3.63	3.09	2.64	2.61	3.07	3.35	3.04	3.17	2.73	1.66
EBITDA-CapEx/Interest Expense	-44.36	-24.29	7.06	7.77	5	3.63	3.09	2.64	2.61	3.07	3.35	3.04	3.17	2.73	1.66
EBIT to Interest Expense	6.09	4.79	3.99	4.43	2.67	1.8	1.51	0.98	0.82	0.94	1.03	0.94	1.08	0.92	0.54
Interest Expense	7	12	17	17	28	37	45	65	90	135	108	112	103	111	164
Common Equity/Total Assets	-2.05	-3.2	-4.91	-7.11	-6.6	-23.1	-23.71	-18.88	-15.86	-21.62	-25.49	-26.42	-30.99	-34.23	-39.34
Long-Term Debt/Equity (%)	- -	11.96	44.99	46.46	84.86	108.85	131.82	125.04	174.25	137.21	137.54	173.38	162.44	189.48	192.5
Long-Term Debt/Capital (%)	- -	26.12	106.23	91.82	117.03	158.41	149.03	106.89	126.84	163.21	183.3	175.99	185.54	195.27	213.3
Long-Term Debt/Total Assets (%)	- -	7.79	29.59	28.17	45.35	48.02	51.67	45.6	59.17	55.82	56.09	61.18	56.58	59.64	58.06
Total Debt/Equity (%)	23.52	50.71	49.81	62.32	84.86	121.08	148.93	167.25	184.09	137.21	137.54	173.38	176.5	205.81	220.69
Total Debt/Capital (%)	112.31	110.74	117.61	123.18	117.03	176.21	168.38	142.97	134	163.21	183.3	175.99	201.6	212.09	244.53
Total Debt/Total Assets (%)	18.72	33.04	32.76	37.78	45.35	53.42	58.38	60.99	62.52	55.82	56.09	61.18	61.48	64.77	66.56
Net Debt to Equity	21.39	49.08	47.44	59.62	82.57	118.83	144.59	165.01	180.98	130.94	134.27	166.69	174.6	203.9	197.2
Net Debt/Capital (%)	103.74	108.05	113.38	119.67	115.57	175.28	169.61	142.55	133.67	166.65	185.39	179.3	201.46	212.27	291.79
EBITDA	69	98	119	131	140	134	139	172	234	414	363	342	328	302	272
EBITDA-CapEx	-326	-293	119	131	140	134	139	172	234	414	363	342	328	302	272
Operating Income (Loss)	45	58	67	75	75	67	68	64	73	127	112	105	111	102	89

Liquidity (USD)

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	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Cash Ratio	0.01	0.01	0.07	0.04	0.47	0.05	0.14	0.02	0.1	0.64	0.34	0.55	0.04	0.03	0.58
Current Ratio	0.12	0.09	1.14	0.38	3.37	0.41	0.42	0.83	1.01	1.74	1.89	1.49	0.35	0.56	1.03
Quick Ratio	0.11	0.09	0.47	0.22	1.72	0.32	0.36	0.12	0.3	1.21	1.16	1.31	0.35	0.41	0.93
CFO/Avg Current Liab	0.31	0.29	0.45	0.85	1.23	1.16	0.65	0.31	0.28	0.85	1.73	1.62	0.78	0.41	0.17
Common Equity/Total Assets	-2.05	-3.2	-4.91	-7.11	-6.6	-23.1	-23.71	-18.88	-15.86	-21.62	-25.49	-26.42	-30.99	-34.23	-39.34
Long-Term Debt/Equity (%)	- -	11.96	44.99	46.46	84.86	108.85	131.82	125.04	174.25	137.21	137.54	173.38	162.44	189.48	192.5
Long-Term Debt/Capital (%)	- -	26.12	106.23	91.82	117.03	158.41	149.03	106.89	126.84	163.21	183.3	175.99	185.54	195.27	213.3
Long-Term Debt/Total Assets (%)	- -	7.79	29.59	28.17	45.35	48.02	51.67	45.6	59.17	55.82	56.09	61.18	56.58	59.64	58.06
Total Debt/Equity (%)	23.52	50.71	49.81	62.32	84.86	121.08	148.93	167.25	184.09	137.21	137.54	173.38	176.5	205.81	220.69
Total Debt/Capital (%)	112.31	110.74	117.61	123.18	117.03	176.21	168.38	142.97	134	163.21	183.3	175.99	201.6	212.09	244.53
Total Debt/Total Assets (%)	18.72	33.04	32.76	37.78	45.35	53.42	58.38	60.99	62.52	55.82	56.09	61.18	61.48	64.77	66.56
CFO/Total Liabilities	28.48	16.88	18.76	16.86	11.57	9.52	8.74	5.85	4.19	8.66	10	8.07	7.43	5.18	2.52
CFO/CapEx	0.14	0.21	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Altman's Z-Score	0.88	0.31	0.71	0.57	0.44	0.08	0.07	0.05	-0.02	0.23	0.11	0.06	-0.14	-0.23	-0.33

Working Capital (USD)

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	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Accounts Receivable Turnover	- -	11.59	7.04	7.29	7.21	6.1	5.51	5.76	6.39	8.72	6.34	5.37	5.07	4.47	3.47
Days Sales Outstanding	- -	31.49	51.86	50.05	50.59	59.85	66.25	63.36	57.11	41.86	57.53	67.95	71.95	81.72	105.04
Inventory Turnover	- -	- -	0.95	1.09	1.73	1.67	19.82	- -	0.39	0.45	0.89	1.41	3.97	3.16	1.79
Days Inventory Outstanding	- -	- -	382.63	334.63	210.84	219.05	18.41	- -	930.71	803.06	409.33	258.08	91.86	115.68	203.39
Accounts Payable Turnover	29.1	1.78	3.52	-1.02	2.46	0.01	0.53	0.53	2.58	-0.8	0.57	0.18	0.24	0.7	0.44
Accounts Payable Turnover Days	12.54	204.93	103.8	-358.72	148.2	67,898.82	691.27	690.03	141.43	-453.43	634.97	2,021.45	1,528.46	524.02	825.06
Cash Conversion Cycle	-12.54	-173.44	330.69	743.4	113.23	-67,619.92	-606.6	-626.68	846.39	1,298.35	-168.12	-1,695.42	-1,364.65	-326.63	-516.62
Inventory to Cash Days	- -	31.49	-330.77	-284.58	-160.25	-159.2	47.84	63.36	-873.61	-761.2	-351.8	-190.13	-19.9	-33.96	-98.35
Inventories	- -	- -	47	- -	33	3	- -	- -	254	71	75	27	3	37	32
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	47	- -	33	3	- -	- -	254	71	75	27	3	37	32
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Market Capitalization	274	311	447	496	553	483	641	810	401	979	753	893	536	344	51
- Cash & Cash Equivalents	2	3	5	8	14	9	30	17	35	94	42	83	12	12	261
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	20	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	178	452	512	617	1,101	1,158	1,392	2,259	3,275	2,340	2,214	2,595	2,447	2,584	2,544
Enterprise Value	450	760	954	1,106	1,640	1,632	2,003	3,072	3,640	3,225	2,925	3,405	2,971	2,916	2,334
Total Capital	159	408	435	501	941	657	827	1,580	2,444	1,434	1,208	1,475	1,214	1,218	1,040
Total Debt/Capital (%)	112.31	110.74	117.61	123.18	117.03	176.21	168.38	142.97	134	163.21	183.3	175.99	201.6	212.09	244.53
Total Debt / EV	0.4	0.6	0.54	0.56	0.67	0.71	0.7	0.74	0.9	0.73	0.76	0.76	0.82	0.89	1.09
EV/Sales	3.84	4.52	4.68	4.87	6.53	6.57	7.76	9.71	8.53	4.75	4.97	5.91	5.36	5.47	4.65
EV/EBITDA	6.56	7.78	8	8.45	11.69	12.15	14.38	17.82	15.53	7.79	8.06	9.95	9.06	9.64	8.57
EV/EBIT	10.06	13.16	14.15	14.83	21.9	24.44	29.52	48.15	49.59	25.43	26.13	32.4	26.68	28.57	26.26
EV/Cash Flow to Firm	7.2	8.21	8.14	8.83	10.34	10.71	11.68	15.09	15.48	9.3	8.68	10.04	9.64	11.52	10.1
EV/Free Cash Flow to Firm	0.98	1.57	8.14	8.83	10.34	10.71	11.68	15.09	15.48	9.3	8.68	10.04	9.64	11.52	10.1
Diluted Market Cap	274	311	447	496	554	483	641	810	401	979	753	893	536	344	51
Diluted Enterprise Value	450	760	954	1,106	1,641	1,632	2,004	3,073	3,640	3,225	2,925	3,405	2,971	2,916	2,334
EV per Share	52.41	70.07	69.87	80.87	107.01	92.36	112.79	145.21	146.61	67.11	60.77	70.65	61.54	60.26	45.05
TTM Sales	117	168	204	227	251	249	258	317	427	678	588	576	554	534	502
TTM EBITDA	69	98	119	131	140	134	139	172	234	414	363	342	328	302	272
TTM Operating Income	45	58	67	75	75	67	68	64	73	127	112	105	111	102	89
TTM Cash Flow to Firm	63	92	117	125	159	152	172	204	235	347	337	339	308	253	231
TTM Free Cash Flow to Firm	457	483	117	125	159	152	172	204	235	347	337	339	308	253	231

Multiples (USD)

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	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Price/Free Cash Flow	0.61	0.66	4.46	4.58	4.24	4.19	5.06	5.89	2.77	4.54	3.22	4.03	2.78	2.43	0.76
EV/EBIT	10.06	13.16	14.15	14.83	21.9	24.44	29.52	48.15	49.59	25.43	26.13	32.4	26.68	28.57	26.26
Enterprise Value	450	760	954	1,106	1,640	1,632	2,003	3,072	3,640	3,225	2,925	3,405	2,971	2,916	2,334
Low Price	85.86	78.09	81.9	91.26	86.14	59.91	49.32	69.44	26.16	23.36	16.5	22.21	12.17	3.75	0.93
EV/Sales	3.84	4.52	4.68	4.87	6.53	6.57	7.76	9.71	8.53	4.75	4.97	5.91	5.36	5.47	4.65
EV/EBITDA	6.56	7.78	8	8.45	11.69	12.15	14.38	17.82	15.53	7.79	8.06	9.95	9.06	9.64	8.57
Price/Earnings	9.87	6.76	8.95	9.09	9.78	- -	11.08	68.53	- -	32.26	112.78	- -	- -	- -	- -
Price/Earnings Average	9.25	7.13	8.32	8.88	9.96	-2.64	10.88	69.86	-32.83	28.31	122.08	-114.28	-124.08	-5.44	-0.87
Price/Earnings High	34.96	26	26.96	27.15	28.29	-7.95	30.23	164.68	-83.45	56.44	259.07	-186.71	-223.25	-12.61	-2.82
Price/Earnings Low	26.52	18.41	22.38	22.84	23.36	-5.04	15.15	124.35	-29.19	37.01	118.9	-130.86	-96.18	-2.61	-0.36
Price/Book Value	-14.05	-7.09	-5.84	-4.28	-3.45	-0.96	-1.13	-1.16	-0.48	-1.08	-0.75	-0.8	-0.43	-0.25	-0.03
Price/Book Value Average	-13.17	-7.48	-5.43	-4.18	-3.52	-1.11	-1.11	-1.18	-0.88	-0.95	-0.81	-0.83	-0.61	-0.28	-0.08
Price/Book Value High	-49.79	-27.27	-17.58	-12.78	-9.98	-3.33	-3.09	-2.78	-2.24	-1.89	-1.72	-1.36	-1.11	-0.64	-0.25
Price/Book Value Low	-37.77	-19.31	-14.59	-10.75	-8.24	-2.11	-1.55	-2.1	-0.78	-1.24	-0.79	-0.96	-0.48	-0.13	-0.03
Price/Tangible Book Value	0.39	0.4	0.44	0.5	0.43	0.5	0.69	0.61	0.23	0.57	0.47	0.6	0.39	0.27	0.04
Price/Tangible Book Value Average	0.37	0.42	0.4	0.49	0.43	0.58	0.67	0.62	0.41	0.5	0.51	0.62	0.55	0.3	0.1
Price/Tangible Book Value High	1.39	1.54	1.31	1.5	1.23	1.74	1.87	1.46	1.04	1	1.07	1.02	0.98	0.7	0.33
Price/Tangible Book Value Low	1.06	1.09	1.09	1.26	1.02	1.11	0.94	1.1	0.37	0.66	0.49	0.72	0.42	0.14	0.04
Price/Sales	2.34	1.85	2.2	2.19	2.2	1.94	2.48	2.56	0.94	1.44	1.28	1.55	0.97	0.64	0.1
Price/Sales Average	2.19	1.95	2.04	2.14	2.24	2.23	2.44	2.61	1.71	1.27	1.39	1.62	1.37	0.71	0.24
Price/Sales High	8.29	7.12	6.61	6.54	6.37	6.72	6.77	6.15	4.35	2.52	2.94	2.65	2.46	1.64	0.76
Price/Sales Low	6.29	5.04	5.49	5.5	5.26	4.26	3.39	4.64	1.52	1.65	1.35	1.86	1.06	0.34	0.1
Price/Cash Flow	4.97	3.86	4.46	4.58	4.23	4.19	5.06	5.89	2.77	4.54	3.22	4.03	2.78	2.43	0.76
Price/Cash Flow Average	4.66	4.07	4.15	4.48	4.31	4.8	4.97	6	5.04	3.99	3.49	4.22	3.94	2.66	1.77
Price/Cash Flow High	17.6	14.86	13.43	13.68	12.24	14.47	13.8	14.15	12.82	7.95	7.41	6.9	7.08	6.18	5.71
Price/Cash Flow Low	13.35	10.52	11.15	11.51	10.1	9.18	6.91	10.68	4.48	5.21	3.4	4.83	3.05	1.28	0.72
Price/Free Cash Flow Average	0.57	0.7	4.15	4.48	4.31	4.8	4.97	6	5.04	3.99	3.49	4.22	3.94	2.66	1.77
Price/Free Cash Flow High	2.16	2.54	13.43	13.68	12.25	14.47	13.8	14.15	12.82	7.95	7.41	6.9	7.08	6.18	5.71
Price/Free Cash Flow Low	1.64	1.8	11.15	11.51	10.11	9.18	6.92	10.68	4.48	5.21	3.4	4.83	3.05	1.28	0.72
EV/Sales Average	3.69	4.62	4.53	4.82	6.57	6.85	7.72	9.76	9.31	4.58	5.08	5.98	5.76	5.53	4.78
EV/Sales High	9.79	9.79	9.1	9.22	10.7	11.34	12.05	13.3	11.95	5.84	6.64	7.01	6.85	6.46	5.31
EV/Sales Low	7.79	7.71	7.97	8.18	9.59	8.89	8.67	11.79	9.12	4.97	5.04	6.21	5.45	5.16	4.64
EV/EBITDA Average	6.31	7.95	7.74	8.36	11.77	12.68	14.29	17.91	16.93	7.5	8.23	10.07	9.73	9.76	8.82
EV/EBITDA High	16.74	16.84	15.54	15.99	19.15	20.97	22.32	24.41	21.74	9.56	10.75	11.8	11.58	11.4	9.79
EV/EBITDA Low	13.32	13.26	13.62	14.19	17.16	16.43	16.06	21.65	16.59	8.13	8.17	10.47	9.21	9.11	8.56
EV/EBIT Average	9.67	13.46	13.69	14.68	22.04	25.51	29.35	48.4	54.09	24.49	26.68	32.8	28.67	28.89	27.02
EV/EBIT High	25.65	28.5	27.51	28.07	35.88	42.21	45.84	65.95	69.43	31.21	34.85	38.44	34.11	33.78	30
EV/EBIT Low	20.4	22.45	24.11	24.91	32.15	33.07	32.98	58.49	52.98	26.57	26.49	34.09	27.14	26.97	26.23
Last Price	31.95	28.67	32.76	36.31	36.08	27.32	36.08	38.27	16.14	20.36	15.65	18.53	11.11	7.11	0.99
High Price	113.2	110.3	98.68	108.48	104.35	94.43	98.44	91.96	74.8	35.62	35.95	31.69	28.25	18.1	7.4
Enterprise Value Average	433	777	922	1,094	1,650	1,704	1,992	3,088	3,970	3,106	2,987	3,447	3,193	2,949	2,402
Enterprise Value High	1,148	1,645	1,854	2,092	2,687	2,819	3,111	4,208	5,097	3,959	3,902	4,039	3,799	3,448	2,666
Enterprise Value Low	913	1,296	1,624	1,857	2,408	2,208	2,239	3,732	3,889	3,369	2,966	3,582	3,022	2,753	2,331

	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y
Shares Outstanding	10	12	14	14	18	18	18	25	48	48	48	48	49	49	70
Diluted Weighted Avg Shares	9	11	14	14	15	18	18	21	25	48	48	48	48	48	52
Basic Weighted Avg Shares	9	11	14	14	15	18	18	21	25	48	48	48	48	48	52
Revenue per Share	13.65	15.5	14.92	16.6	16.38	14.06	14.54	14.96	17.18	14.12	12.22	11.96	11.48	11.03	9.69
EBITDA per Share	7.98	9.01	8.74	9.57	9.15	7.6	7.85	8.15	9.44	8.62	7.54	7.1	6.79	6.25	5.25
Operating Income per Share	5.21	5.32	4.94	5.45	4.89	3.78	3.82	3.02	2.96	2.64	2.33	2.18	2.31	2.11	1.72
Basic EPS, GAAP	3.24	4.24	3.66	4	3.69	-11.88	3.26	0.56	-0.9	0.63	0.14	-0.17	-0.13	-1.43	-2.63
Basic EPS from Cont Ops	3.24	3.89	3.59	4.06	3.46	-11.85	1.29	-0.46	-1.11	0.63	0.14	-0.17	-0.13	-1.04	-2.63
Diluted EPS, GAAP	3.24	4.24	3.66	4	3.68	-11.88	3.26	0.56	-0.9	0.63	0.14	-0.17	-0.13	-1.43	-2.63
Diluted EPS from Cont Ops	3.24	3.89	3.59	4.06	3.46	-11.85	1.29	-0.46	-1.11	0.63	0.14	-0.17	-0.13	-1.04	-2.63
Dividend per Share	5.88	6.49	6.07	6.88	6.58	6.88	6.89	6.86	6.9	2.2	2.21	2.21	2.21	1.31	0.04
Cash Flow per Share	6.43	7.42	7.35	7.93	8.53	6.53	7.13	6.5	5.84	4.48	4.85	4.6	3.99	2.93	1.3
Free Cash Flow per Basic Share	-39.53	-28.6	7.35	7.93	8.53	6.53	7.13	6.5	5.84	4.48	4.85	4.6	3.99	2.93	1.3
Cash & Equivalents per Share	0.28	0.3	0.38	0.56	0.9	0.5	1.69	0.78	1.42	1.95	0.87	1.72	0.25	0.25	5.04
Book Value per Share	-2.27	-4.04	-5.61	-8.49	-10.45	-28.34	-31.84	-33.05	-33.47	-18.86	-20.9	-23.25	-25.54	-28.23	-29.03
Tangible Book Value per Share	81.22	71.4	75.27	72.4	84.64	54.12	52.64	62.86	71.65	35.49	33.44	31.06	28.72	25.95	22.25

Office Properties Income Trust

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)