VICI Properties Inc. and VICI Properties L.P. filed a combined Form 10-Q with the Securities and Exchange Commission on October 28, 2026, covering the quarterly period ended September 30, 2026.

Key Highlights

  • Share count: As of October 27, 2026, VICI Properties Inc. had 1,101,085,584 shares of common stock, $0.01 par value per share, outstanding.
  • Operating partnership ownership: As of September 30, 2026, HoldCo owned approximately 98.9% of the limited liability company interest of VICI OP, the operating partnership.
  • REIT structure: According to the filing, VICI is a real estate investment trust and conducts its golf course business through a taxable REIT subsidiary, VICI Golf LLC.
  • Combined filing: The report combines the quarterly disclosures of both VICI Properties Inc. and VICI Properties L.P. into a single document, covering the three and nine months ended September 30, 2026.
  • Large accelerated filer: VICI Properties Inc. is classified as a large accelerated filer; VICI Properties L.P. is classified as a non-accelerated filer.
  • Principal office: The registrant's principal executive offices are located at 535 Madison Avenue, New York, New York 10022.

VICI Properties Files Combined Third-Quarter 2026 Report for Inc. and L.P. Entities

VICI Properties Inc. (NYSE:VICI) and VICI Properties L.P. filed a combined quarterly report on Form 10-Q for the period ended September 30, 2026. The filing covers both the three months and nine months ended on that date, with VICI Properties Inc. holding commission file number 001-38372 and VICI Properties L.P. holding commission file number 333-264352-01. As of October 27, 2026, the company reported 1,101,085,584 shares of common stock outstanding at $0.01 par value per share. VICI Properties L.P. has no common stock outstanding, according to the filing.

The filing describes VICI as a Maryland-incorporated REIT that serves as the sole owner of VICI Properties GP LLC, which is the sole general partner of VICI LP, a Delaware limited partnership. As of September 30, 2026, HoldCo owned approximately 98.9% of the limited liability company interest of VICI OP, with the remaining VICI OP Units held by third-party unit holders. The filing states that VICI conducts its golf course business through a taxable REIT subsidiary, VICI Golf LLC, and that VICI LP "holds substantially all of our assets, except for those held in VICI Golf."

According to the filing, the primary areas of difference between the unaudited consolidated financial statements of VICI and those of VICI LP as of September 30, 2026 were "cash and cash equivalents, stockholders' equity and partners' capital, non-controlling interests and golf operations, which include the assets and liabilities and income and expenses of VICI Golf." The filing notes that VICI consolidates VICI LP for financial reporting purposes and that the assets and liabilities of the two entities are "materially the same on their respective financial statements."

What Was Disclosed

VICI Properties Inc. and VICI Properties L.P. filed a combined Form 10-Q for the quarter ended September 30, 2026, disclosing 1,101,085,584 shares outstanding as of October 27, 2026, an approximately 98.9% operating partnership ownership stake, and the structural relationship between the two reporting entities.