BXP, Inc. Files Q2 2024 10-Q

Ticker: BXP · Form: 10-Q · Filed: 2024-08-05T00:00:00.000Z

Sentiment: neutral

Topics: 10-Q, real-estate, REIT

TL;DR

**BXP, Inc. dropped its Q2 2024 10-Q. REIT financials updated.**

AI Summary

BXP, Inc. (formerly Boston Properties Inc.) filed its 10-Q for the period ending June 30, 2024. The company, a real estate investment trust, reported financial information for the second quarter of 2024. The filing details its business operations and financial standing as of August 5, 2024.

Why It Matters

This filing provides investors with a detailed look at BXP, Inc.'s financial performance and operational status for the second quarter of 2024, crucial for investment decisions.

Risk Assessment

Risk Level: low — This is a routine quarterly filing providing financial updates, not indicating immediate or significant new risks.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of BXP, Inc.?

BXP, Inc. is a real estate investment trust (REIT) operating in the Real Estate & Construction sector.

When was the company formerly known as Boston Properties Inc. renamed?

The company's name change from Boston Properties Inc. to BXP, Inc. occurred on April 9, 1997.

What is the fiscal year end for BXP, Inc.?

The fiscal year end for BXP, Inc. is December 31st.

What is the filing date of this 10-Q report?

This 10-Q report was filed on August 5, 2024.

What is the reporting period for this 10-Q?

The reporting period for this 10-Q is the quarter ended June 30, 2024.

Filing Stats: 4,820 words · 19 min read · ~16 pages · Grade level 17.6 · Accepted 2024-08-05 16:49:38

Key Financial Figures

Filing Documents

Financial Statements (unaudited), which includes the following specific disclosures for BXP and BPLP

Item 1. Financial Statements (unaudited), which includes the following specific disclosures for BXP and BPLP: Note 3. Real Estate; Note 10. Stockholders' Equity / Partners' Capital; Note 11. Segment Information; and Note 12. Earnings Per Share / Common Unit Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations and Liquidity and Capital Resources, includes information specific to each entity, where applicable. This report also includes separate Part I - Item 4. Controls and Procedures and Part II - Item 2. Unregistered Sales of Equity Securities and Use of Proceeds sections for each of BXP and BPLP, as well as separate Exhibits 31 and 32 certifications for each of BXP and BPLP. Table of Contents BXP, INC. AND BOSTON PROPERTIES LIMITED PARTNERSHIP FORM 10-Q for the quarter ended June 30, 2024 TABLE OF CONTENTS Page

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Financial Statements (unaudited)

ITEM 1. Financial Statements (unaudited) 1 BXP, Inc. a) Consolidated Balance Sheets as of June 30, 2024 and December 31, 2023 1 b) Consolidated Statements of Operations for the three and six months ended June 30, 2024 and 2023 3 c) Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2024 and 2023 4 d) Consolidated Statements of Equity for the three and six months ended June 30, 2024 and 2023 5 e) Consolidated Statements of Cash Flows for the six months ended June 30, 2024 and 2023 7 Boston Properties Limited Partnership a) Consolidated Balance Sheets as of June 30, 2024 and December 31, 2023 9 b) Consolidated Statements of Operations for the three and six months ended June 30, 2024 and 2023 11 c) Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2024 and 2023 12 d) Consolidated Statements of Capital and Noncontrolling Interests for the three and six months ended June 30, 2024 and 2023 13 e) Consolidated Statements of Cash Flows for the six months ended June 30, 2024 and 2023 15 BXP, Inc. and Boston Properties Limited Partnership Notes to the Consolidated Financial Statements 17

Management's Discussion and Analysis of Financial Condition and Results of Operations

ITEM 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 47

Quantitative and Qualitative Disclosures about Market Risk

ITEM 3. Quantitative and Qualitative Disclosures about Market Risk 98

Controls and Procedures

ITEM 4. Controls and Procedures 99

OTHER INFORMATION

PART II. OTHER INFORMATION

Legal Proceedings

ITEM 1. Legal Proceedings 100

Risk Factors

ITEM 1A. Risk Factors 100

Unregistered Sales of Equity Securities and Use of Proceeds

ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds 100

Defaults Upon Senior Securities

ITEM 3. Defaults Upon Senior Securities 101

Mine Safety Disclosures

ITEM 4. Mine Safety Disclosures 101

Other Information

ITEM 5. Other Information 101

Exhibits

ITEM 6. Exhibits 102

SIGNATURES

SIGNATURES 104 Table of Contents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

—Financial Statements

ITEM 1—Financial Statements. BXP, INC. CONSOLIDATED BALANCE SHEETS (unaudited and in thousands, except for share and par value amounts) June 30, 2024 December 31, 2023 ASSETS Real estate, at cost (amounts related to variable interest entities ("VIEs") of $ 7,490,887 and $ 7,054,075 at June 30, 2024 and December 31, 2023, respectively) $ 27,273,494 $ 26,749,209 Right of use assets - finance leases (amounts related to VIEs of $ 21,000 and $ 21,000 at June 30, 2024 and December 31, 2023, respectively) 372,896 401,680 Right of use assets - operating leases (amounts related to VIEs of $ 149,605 and $ 158,885 at June 30, 2024 and December 31, 2023, respectively) 344,292 324,298 Less: accumulated depreciation (amounts related to VIEs of $( 1,570,934 ) and $( 1,501,483 ) at June 30, 2024 and December 31, 2023, respectively) ( 7,198,566 ) ( 6,881,728 ) Total real estate 20,792,116 20,593,459 Cash and cash equivalents (amounts related to VIEs of $ 378,992 and $ 245,317 at June 30, 2024 and December 31, 2023, respectively) 685,376 1,531,477 Cash held in escrows (amounts related to VIEs of $ 6,805 and $ 22,160 at June 30, 2024 and December 31, 2023, respectively) 52,125 81,090 Investments in securities 36,844 36,337 Tenant and other receivables, net (amounts related to VIEs of $ 17,481 and $ 27,987 at June 30, 2024 and December 31, 2023, respectively) 82,145 122,407 Note receivable, net 3,155 1,714 Related party note receivable, net 88,779 88,779 Sales-type lease receivable, net 14,182 13,704 Accrued rental income, net (amounts related to VIEs of $ 416,840 and $ 401,159 at June 30, 2024 and December 31, 2023, respectively) 1,414,622 1,355,212 Deferred charges, net (amounts related to VIEs of $ 193,650 and $ 175,383 at June 30, 2024 and December 31, 2023, respectively) 800,099 760,421 Prepaid expenses and other assets (amounts related to VIEs of $ 14,753 and $ 11,824 at June 30, 2024 and December 31, 2023, respectively) 86,188 64,230 Investments

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