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O · REAL ESTATE INVESTMENT TRUSTS · 8-K · Item 2.03 · Aug 14, 2026

The $1B financing was known; the real read is debt now, dilution later.

$1.0B convertible notespriced in
3.750% notes due 2031; ~$72.72 initial conversion price
REALTY INCOME CORP (O) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The financing itself was already expected. Realty Income closed a previously announced private offering, so the event is confirmation rather than a fresh strategic surprise.

TermFiling detail
Principal issued$1.0 billion (Indenture and Notes)
Coupon3.750% (Indenture and Notes)
MaturityAugust 15, 2031 (Indenture and Notes)
Initial conversion priceApproximately $72.72 per share (Indenture and Notes)
Maximum potential shares16,157,600 (Item 3.02)
Capped-call cap priceApproximately $83.55 (Capped Call Transactions)
Capped-call costApproximately $33.2 million (Capped Call Transactions)

The economic trade-off is straightforward: more balance-sheet debt in exchange for relatively high conversion economics. The company adds $1.0 billion of senior unsecured obligations at a 3.75% coupon, or roughly $37.5 million of annual cash interest before considering other effects. The notes initially convert at approximately $72.72 per share, while the capped calls extend protection to approximately $83.55.

Dilution is mitigated, not eliminated. The capped calls are designed to reduce potential dilution or offset certain conversion-related cash payments, but only up to their cap price; the filing discloses a maximum of 16.16 million shares that could initially be issued upon conversion. 〔0〕

Net read: neutral versus expectations. The market already knew the transaction was coming, and this filing does not add operating results, guidance, or a new capital-allocation decision. The notable information is the finalized $1.0 billion size and terms: modest-cost debt today, with potential equity dilution only if the share price rises materially above the conversion and capped-call levels.

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