HomeCheat Sheets › REIT Metrics

REIT Metrics Cheat Sheet

REITs don’t play by the same rules as regular stocks. Net income is almost meaningless for a REIT. Instead, analysts rely on FFO, AFFO, and NAV to measure performance. This cheat sheet covers every metric you need to properly analyze a real estate investment trust.

Core REIT Valuation Metrics

MetricFormulaWhat It Tells You
FFO (Funds From Operations)Net Income + Depreciation + Amortization − Gains on SalesThe REIT equivalent of earnings — strips out non-cash depreciation distortions
AFFO (Adjusted FFO)FFO − Recurring CapEx − Straight-Line Rent AdjustmentsMore conservative measure of sustainable cash flow; better proxy for dividend capacity
P/FFOShare Price ÷ FFO per ShareThe REIT version of P/E ratio — primary valuation multiple
P/AFFOShare Price ÷ AFFO per ShareStricter valuation multiple that accounts for maintenance CapEx
NAV (Net Asset Value)Fair Market Value of Properties − Total DebtWhat the REIT’s real estate is actually worth — tells you if shares trade at premium or discount
Premium/Discount to NAV(Share Price − NAV per Share) ÷ NAV per SharePositive = market pays more than asset value; negative = potential bargain

Profitability and Yield Metrics

MetricFormulaBenchmark
Dividend YieldAnnual Dividend ÷ Share PriceTypically 3%–6% for most REITs
AFFO Payout RatioDividends Paid ÷ AFFOBelow 80% is healthy; above 90% may signal a dividend cut risk
FFO Payout RatioDividends Paid ÷ FFOLess conservative than AFFO payout; useful for quick screening
Net Operating Income (NOI) MarginNOI ÷ Total Revenue60%–75% is strong for most property types
Same-Store NOI Growth(Current NOI − Prior NOI) ÷ Prior NOIMeasures organic growth excluding new acquisitions

Balance Sheet and Leverage Metrics

MetricFormulaWhat to Watch
Debt-to-EquityTotal Debt ÷ Total EquityBelow 1.0x is conservative; above 1.5x is aggressive
Net Debt / EBITDA(Total Debt − Cash) ÷ EBITDABelow 6x is generally acceptable; above 8x is high risk
Interest CoverageNOI ÷ Interest ExpenseAbove 3x is healthy; below 2x means debt service stress
Fixed Charge Coverage(EBITDA − CapEx) ÷ (Interest + Preferred Dividends)Broader measure than interest coverage — includes preferred obligations
Weighted Avg. Debt MaturityWeighted average of all debt maturity datesLonger is better — reduces refinancing risk in rising rate environments

Property-Level Metrics

MetricFormulaUse Case
Cap RateNOI ÷ Property ValueQuick return measure; lower cap rate = lower risk but lower yield
Occupancy RateOccupied Units ÷ Total UnitsAbove 93% is strong; below 85% is a red flag
Weighted Avg. Lease Term (WALT)Rent-weighted average remaining lease durationLonger WALT = more predictable cash flows
Tenant Retention RateRenewed Leases ÷ Expiring LeasesHigh retention lowers turnover costs and vacancy risk
Revenue per Available UnitTotal Revenue ÷ Total Available UnitsCombines occupancy and pricing power into one metric

REIT Metrics by Property Type

Property TypeKey Focus MetricsTypical Cap Rate Range
OfficeOccupancy, WALT, same-store NOI growth5.5%–8.0%
Retail / Shopping CentersSales per sq ft, tenant mix, foot traffic5.0%–7.5%
Residential / ApartmentsOccupancy, rent growth, turnover cost4.0%–6.0%
Industrial / LogisticsWALT, rent escalations, location quality4.0%–5.5%
HealthcareOperator coverage ratios, government reimbursement exposure5.5%–7.5%
Data CentersPower capacity, interconnection revenue, contract length4.0%–6.0%
Analyst Tip
Always compare P/AFFO and NAV discount/premium across REITs in the same property sector. A data center REIT trading at 25x AFFO isn’t expensive if the sector average is 28x — but the same multiple on an office REIT could be a red flag given structural headwinds.

Key Takeaways

  • Use FFO and AFFO — not net income — to measure REIT earnings power
  • P/AFFO is the most reliable valuation multiple; compare within property sectors
  • AFFO payout ratio below 80% signals a sustainable dividend
  • Cap rate, occupancy, and WALT drive property-level analysis
  • Watch Net Debt/EBITDA and interest coverage for leverage risk

Frequently Asked Questions

What is the difference between FFO and AFFO?

FFO adds back depreciation and removes gains on property sales from net income. AFFO goes further by subtracting recurring capital expenditures and straight-line rent adjustments. AFFO gives you a more conservative, cash-based view of what a REIT can actually distribute to shareholders.

Why is net income unreliable for REITs?

Real estate depreciates on paper under accounting rules, but well-maintained properties often appreciate in value. This makes GAAP net income artificially low for REITs. FFO was specifically created by NAREIT to solve this distortion.

What is a good P/FFO ratio for a REIT?

It depends entirely on the property sector. Industrial and data center REITs often trade at 20x–30x FFO because of strong growth. Office and retail REITs may trade at 8x–14x due to weaker fundamentals. Always compare P/FFO within the same sector, not across property types.

How do cap rates relate to REIT valuations?

Cap rate is the property-level yield (NOI ÷ property value). Lower cap rates mean investors accept lower yields — usually because they expect growth or see lower risk. When cap rates compress, property values rise, which increases NAV and supports higher stock prices.

What AFFO payout ratio is considered safe?

An AFFO payout ratio below 80% is generally considered sustainable. Between 80%–90% is acceptable but leaves thin margin for error. Above 90% means the REIT is distributing nearly all its cash flow, which increases the risk of a dividend cut if conditions deteriorate.