Overview
Equity LifeStyle Properties Financial Statements FY2021-FY2026Q3
Equity LifeStyle Properties' income statement and balance sheet, FY2021 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 8-K earnings releases filings… Ledger notes
Financial position
Net worth and the accounts that make it up
Money movement
Monthly income and spending by account category
Recent activity
Posting-aware activity from the journal
Income vs Expenses
Period data
| Period | Income | Expenses | Net Profit |
|---|---|---|---|
| 2021-12-31 | 1,320.284 MUSD | 1,044.284 MUSD | 276 MUSD |
| 2022-01-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-02-28 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-03-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-04-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-05-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-06-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-07-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-08-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-09-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-10-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-11-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2022-12-31 | 1,450.443 MUSD | 1,151.618 MUSD | 298.825 MUSD |
| 2023-01-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-02-28 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-03-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-04-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-05-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-06-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-07-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-08-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-09-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-10-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-11-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2023-12-31 | 1,492.136 MUSD | 1,162.459 MUSD | 329.677 MUSD |
| 2024-01-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-02-29 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-03-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-04-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-05-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-06-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-07-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-08-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-09-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-10-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-11-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2024-12-31 | 1,553.364 MUSD | 1,168.546 MUSD | 384.818 MUSD |
| 2025-01-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-02-28 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-03-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-04-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-05-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-06-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-07-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-08-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-09-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-10-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-11-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-12-31 | 1,543.308 MUSD | 1,141.247 MUSD | 402.061 MUSD |
| 2026-01-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-02-28 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-03-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-04-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-05-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-06-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-07-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-08-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-09-30 | 410.557 MUSD | 321.307 MUSD | 89.25 MUSD |
Balance Sheet
Breakdown
| Account | Amount | Share of total |
|---|---|---|
| Assets:NonCurrent:PropertyPlantEquipment | 5,488.353 MUSD | 95.2% |
| Assets:NonCurrent:Other | 252.319 MUSD | 4.38% |
| Other | 24.334 MUSD | 0.42% |
Breakdown
| Account | Amount | Share of total |
|---|---|---|
| Liabilities:NonCurrent:LongTermDebt | 3,169.398 MUSD | 80.06% |
| Liabilities:Current:ShortTermDebt | 138 MUSD | 3.49% |
| Liabilities:Current:Other | 245.699 MUSD | 6.21% |
| Liabilities:Current:DeferredRevenue | 213.644 MUSD | 5.4% |
| Liabilities:Current:AccountsPayable | 192.124 MUSD | 4.85% |
Cash Flow
Loading account roles…
Equity LifeStyle Properties, Inc. (ELS) Financial Statements in Beancount — Open Ledger
Equity LifeStyle Properties' income statement and balance sheet, FY2021 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 8-K earnings releases filings and version-controlled in git. Part of the Open Ledger project on beancount.io.
Browse it live: beancount.io/ledger/open_ledger/equity-lifestyle
Latest analysis: Equity LifeStyle Q3 2026 Earnings: Normalized FFO Up 5% to $0.79 as Net Income Falls 11%
Key Figures
| Period | Period end | Revenue | Net income |
|---|---|---|---|
| FY2021 | 2021-12-31 | 1,316.403 | 276 |
| FY2022 | 2022-12-31 | 1,447.08 | 298.825 |
| FY2023 | 2023-12-31 | 1,489.423 | 329.677 |
| FY2024 | 2024-12-31 | 1,526.166 | 384.818 |
| FY2025 | 2025-12-31 | 1,531.382 | 402.061 |
| FY2026Q3 | 2026-09-30 | 409.903 | 89.25 |
Amounts in MUSD (millions of US dollars), exactly as the ledger records them.
What's Inside
| Period | File | Source |
|---|---|---|
| FY2021 | FY2021/FY2021.bean | the FY2021 columns in the FY2021 10-K (filed 2022-02-22) |
| FY2022 | FY2022/FY2022.bean | the FY2022 columns in the FY2023 10-K (filed 2024-02-22) |
| FY2023 | FY2023/FY2023.bean | the FY2023 columns in the FY2025 10-K (filed 2026-02-18) |
| FY2024 | FY2024/FY2024.bean | the FY2024 columns in the FY2025 10-K (filed 2026-02-18) |
| FY2025 | FY2025/FY2025.bean | the FY2025 columns in the FY2025 10-K (filed 2026-02-18) |
| FY2026Q3 | FY2026/FY2026Q3.bean | the Q3 2026 earnings release (Form 8-K Exhibit 99.1, furnished 2026-10-20), which carries full consolidated balance sheets and income statements (no 10-Q filed as of this writing) |
Fiscal years end December 31. All figures sourced from Equity LifeStyle Properties, Inc. Form 10-K filings and the Q3 2026 earnings release (Form 8-K Exhibit 99.1), which carries full balance sheets and income statements (SEC EDGAR, CIK 0000895417; NYSE: ELS).
Quick Start
uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
"SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.
Methodology
- Balance sheet —
pad/balancedirectives assert each period-end
figure against the filing named in that period file's source banner. - Income statement — one zero-sum transaction per period:
Income
negative (credit),Expensespositive (debit), with the arithmetic check in
a comment directly above it. - Unit —
MUSD;409.903 MUSDmeans 409.903 million US dollars. - Additional accounts —
Assets:Current:Inventory,
Equity:NoncontrollingInterests,Expenses:OperatingExpenses,
Expenses:DepreciationAndAmortization,Expenses:Interest, opened beyond the
standard chart (see each account'sopenline inmain.bean).
Analysis
Corrections
Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.
About Open Ledger
Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.
Disclaimer
This ledger is an independent reconstruction of Equity LifeStyle Properties, Inc.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Equity LifeStyle Properties, Inc.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.