Ares Commercial Real Estate Corp

Item 1. Business The following description of the business of Ares Commercial Real Estate Corporation (“ACRE”) should be read in conjunction with the information included elsewhere in this annual report on Form 10-K for the year ended December 31, 2025. We refer to ACRE together with our consolidated subsidiaries as “we,” “us,” “Company,” or “our,” unless we specifically state otherwise or the context indicates otherwise. We refer to our manager, Ares Commercial Real Estate Management LLC, as our “Manager” or “ACREM,” and the parent company of our Manager, Ares Management Corporation, together with its consolidated subsidiaries, as “Ares Management.” GENERAL We are a specialty finance…

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Table of Contents Item 1A. Risk Factors SUMMARY OF RISK FACTORS The following is a summary of the principal risks that you should carefully consider before investing in our securities: •A global economic slowdown or further declines in real estate values could impair our investments and have a significant adverse effect on our business, financial condition and results of operations; •Macroeconomic conditions, including those adversely impacting office properties, have resulted and may continue to result in increases to our CECL Reserve and could have an adverse effect on our financial results; •Changes in interest rates and credit spreads could adversely impact our financial condition; •Our…

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