KRC — Kilroy Realty Corp

Office & life science REIT on the West Coast. Trading at 0.62x book value. Leopold Aschenbrenner bought $50M in Q4 2025. | Analysis date: 2026-03-11

Why are we looking at this?

Leopold Aschenbrenner — the most AGI-bullish public investor — bought 1.33M shares ($50M) of an office REIT in Q4 2025. Our AGI scoring framework rates KRC a 3/10 (AGI net negative for office). The stock trades at 0.62x book value, near its 52-week low. The puzzle: why would the "AGI is imminent" guy buy a company that AGI supposedly kills? Either Leopold sees something the market doesn't, or this is a small contrarian hedge. Let's find out.

$28.49
Stock Price
$3.4B
Market Cap
0.62x
Price / Book
$1.11B
Annual Revenue
$566M
Operating Cash Flow
$419M
Free Cash Flow
81.6%
Occupancy Rate
12.3x
P/E (trailing)
7.6%
Dividend Yield ($2.16)
Stock Price — KRC

1. What Does Kilroy Own?

Kilroy is a REIT that owns, develops, and manages office and life science buildings in five West Coast markets. Founded in 1947 (78 years old). 241 employees.

Property Portfolio (as of Dec 31, 2025)

CategoryPropertiesSq Ft / UnitsOccupancy
Stabilized Office & Life Science121 buildings16.3M sq ft81.6%
Stabilized Residential3 properties1,001 units94.1%
Held for Sale1 property428K sq ft
In-Process Development1 project872K sq ft (est.)
Future Development Pipeline8 sitesundeveloped land

Geographic Markets

San Francisco Bay Area, Los Angeles, Seattle, San Diego, Austin. All properties in California except 10 in Washington and 1 in Austin, TX.

Tenant Mix

2. Balance Sheet — What Are the Assets Actually Worth?

The Real Estate (biggest asset by far)

Real Estate ComponentsAmountNotes
Land$2.43BPurchased at $2.34B, $91M in improvements since
  — Initial cost of land$2.34BWhat they paid for it
  — Land improvements since acquisition$91M
Buildings & Improvements$8.51BGross cost (before depreciation)
  — Initial cost of buildings$3.16BWhat they paid
  — Improvements since acquisition$7.03BMassive capex over the years
  — Other real estate additions$339M
Gross Real Estate at Cost$12.54BLand + buildings before depreciation
  Less: Accumulated Depreciation($2.84B)23% depreciated
Net Real Estate$9.69BBook value of properties

Key Question: Is the $9.69B book value real?

The land alone cost $2.34B to acquire. Land in SF, LA, Seattle, San Diego doesn't depreciate — it generally appreciates. The $2.43B land on the books is likely understated relative to current market value, since it was acquired over decades (since 1947).

The buildings are carried at $8.51B gross, depreciated to $5.66B net. Commercial buildings in prime West Coast locations are worth more than depreciated book in most cases. However, 81.6% occupancy is below historical norms (~90%+), which depresses market value.

Conservative estimate: Even if buildings are worth 80% of net book ($4.5B) and land is worth 1.2x book ($2.9B), total real estate value is ~$7.4B. Against $5.3B of total liabilities, that leaves ~$2.1B of equity value, or ~$18/share. Current price is $28.49 — above this very conservative estimate. But this assumes 80% of book which is harsh.

Fair estimate: If buildings are worth 100% of net book ($5.66B) and land is worth 1.5x book ($3.6B), total = $9.3B. Minus $5.3B liabilities = $4.0B equity = ~$34/share. Above current price.

Full Balance Sheet Summary

ItemFY2025Notes
ASSETS
Net Real Estate Investment Property$9.69B89% of total assets
Right-of-use assets (operating leases)$128MGround leases
Deferred Rent Receivables$425MStraight-line rent adjustments
Cash & Cash Equivalents$179M
Prepaid & Other Assets$55M
Accounts Receivable$13M
Other / Deferred Comp / etc.~$426MBalancing to total
TOTAL ASSETS$10.92B
LIABILITIES
Unsecured Debt$4.00B~76% of total debt (investment grade)
Secured Debt (mortgages)$593M11% of total debt
Accounts Payable & Accrued$289M
Operating Lease Liabilities$128MGround leases
Dividends Payable$65M
Deferred Revenue$71M
Deferred Compensation$30M
Environmental Remediation$70MAccrued for contaminated sites
Other Liabilities~$31M
TOTAL LIABILITIES$5.28B
EQUITY
Common Stockholders' Equity$5.42BExcluding noncontrolling interests
Noncontrolling Interest$217M0.9% LP interest + redeemable
TOTAL EQUITY$5.64B

Debt Maturity Schedule

MaturityAmountNotes
Due within 12 months$601MNeeds refinancing or paydown
Due in year 2$249M
Due after year 5$2.40BBulk of debt is long-dated
Total Debt$4.59BDebt / Total Assets = 42%
Unamortized Debt Issuance Costs($9M)

3. Cash Flow — How Much Cash Does It Actually Generate?

Cash Flow ItemFY2020FY2021FY2022FY2023FY2024FY2025
Revenue$229M$955M$1.10B$1.13B$1.14B$1.11B
Net Income$83M$659M$259M$238M$233M$303M
Operating Cash Flow$456M$516M$592M$603M$541M$566M
CapEx($189M)($120M)($98M)($96M)($54M)($63M)
Development Spending($175M)
Acquisitions($587M)($397M)
Property Sales Proceeds$20M$448M
Depreciation & Amortization$355M
Dividends Per Share$2.00$2.00$2.04$2.12$2.16$2.16

Cash Flow Observations

4. Shares Outstanding & Dilution

YearShares OutstandingChange
FY2020113,241,341
FY2021116,429,130+2.8%
FY2022116,806,575+0.3%
FY2023117,160,173+0.3%
FY2024117,649,111+0.4%
FY2025118,278,990+0.5%

Shares are slowly increasing — about 0.3-0.5% per year from stock-based compensation. No buybacks. This is typical for REITs (they distribute cash as dividends rather than buy back stock).

5. Leopold's Position

Shares1,327,700
Entry QuarterQ4 2025 (new position)
Average Cost$37.37
Current Price$28.49
Gain/Loss-22.3% (-$11.1M)
Position Size$49.6M at cost (1.2% of portfolio)
% of KRC Outstanding1.1%

Notable: This is Leopold's ONLY non-infrastructure position. Every other holding is either: data center infrastructure (CRWV, CORZ, APLD), power/energy (EQT, SEI, BE, LBRT), semiconductors/optics (INTC, LITE, SNDK, COHR, TSEM), or Bitcoin miners (IREN, CIFR, RIOT, HUT, etc.). KRC is the odd one out.

6. What Could Leopold Be Seeing?

Bull Case: Data Center Conversion

Kilroy owns 16.3M sq ft of office in prime West Coast locations with existing power infrastructure. If office demand permanently declines, some of these properties (especially life science buildings with heavy power/cooling) could be converted or redeveloped into data centers.

8 undeveloped land sites in the pipeline. West Coast land with entitlements is extremely scarce and valuable for data center development.

At 0.62x book, you're getting the land for ~60 cents on the dollar. The land alone ($2.4B book) may be worth more than the entire market cap ($3.4B) minus debt.

Bull Case: Deep Value / Mean Reversion

Office REITs are at historical low valuations. KRC traded at $60-80 pre-COVID. If occupancy recovers from 81.6% to 90%+, NOI increases ~15-20% without any new spending.

At $28.49, you're getting a 7.6% dividend yield that's well-covered by cash flow. Even if the stock goes nowhere, you collect 7.6% annually.

The 15% FCF yield is extraordinarily high for a company with real assets. The market is pricing in permanent decline.

Bear Case: Permanent Office Decline

Remote/hybrid work permanently reduces office demand. AGI accelerates this — if AI can replace knowledge workers, who needs the office?

81.6% occupancy is already below breakeven for many office buildings. West Coast markets (especially SF) have been hardest hit by remote work.

$601M of debt matures within 12 months — needs refinancing in a high-rate environment.

Bear Case: Life Science Oversupply

Life science real estate had a massive building boom 2020-2023. Many markets now have oversupply. If KRC's life science properties face vacancy, the thesis weakens.

Top 20 tenants = 54% of revenue. Concentrated tenant risk. One major departure could materially impact occupancy.

7. Valuation — What's It Worth?

Multiple Approaches

MethodValue/Sharevs Current ($28.49)Assumptions
Book Value (reported equity)$45.79+61%Stockholders equity / shares = $5.42B / 118.3M
Conservative NAV (80% buildings, 1.2x land)$18-37%Harsh discount on building values, modest land premium
Fair NAV (100% buildings, 1.5x land)$34+19%Book value on buildings, premium on land
OCF / 10% cap rate$36+26%$566M OCF / 10% = $5.66B EV - $4.6B debt + $179M cash
FCF Yield = 10%$42+48%$500M FCF / 10% = $5B enterprise value
Dividend Discount (8% required)$27-5%$2.16 / 8% = $27 (no growth assumed)

Key Valuation Question

At $28.49, you're paying ~$3.4B for a company with $9.7B of net real estate (book), $179M cash, $566M annual operating cash flow, and $4.6B of debt. The equity value on the books is $5.4B — you're buying at a 37% discount.

The real question is whether the book value is reliable. For REITs, book value understates land (acquired decades ago at lower prices) but may overstate buildings (if office demand has permanently shifted). The net effect is uncertain.

Floor price estimate: Even in a harsh scenario (80% of net building value + 1.0x land value = $7.1B real estate - $5.3B liabilities = $1.8B equity = ~$15/share), you'd lose about 47% from current price. This is NOT a "can't lose money" situation at today's price. The floor is probably $12-18/share, not zero, but there IS meaningful downside.

8. Hidden Liabilities & Risks

9. Initial Assessment

Summary

KRC is a real business generating real cash flow (~$500M FCF on $3.4B market cap = 15% FCF yield) trading at a big discount to book value (0.62x). The assets are mostly real (land + buildings, no goodwill), but the occupancy problem (81.6%) is real too.

Leopold's thesis is likely one of:

  1. Data center conversion play — West Coast office properties with power infrastructure and entitlements could be repurposed. This would make the land extremely valuable.
  2. Deep value / contrarian bet — office REITs are maximally hated. At 0.62x book with a 7.6% covered dividend, the downside is limited and the upside comes from mean reversion.
  3. Small hedge / option — at 1.2% of portfolio, this is a cheap option on office recovery or data center conversion. If it works, great. If not, small loss.

This does NOT meet our "very little chance of losing money" criteria at current price. The floor is probably $12-18, not $28. However, if the land is worth significantly more than book (plausible for West Coast properties acquired over decades), the floor could be higher.

To go deeper, we need:

Data sources: SEC EDGAR XBRL (CIK 1025996), yfinance, 10-K filing (FY2025), Situational Awareness LP 13F (Q4 2025). Analysis date: 2026-03-11.