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Seritage Growth Properties – ‘10-K’ for 12/31/23 – ‘EX-23.1’

On:  Monday, 4/1/24, at 5:31pm ET   ·   For:  12/31/23   ·   Accession #:  950170-24-39550   ·   File #:  1-37420

Previous ‘10-K’:  ‘10-K’ on 3/14/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   24 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/01/24  Seritage Growth Properties        10-K       12/31/23   88:14M                                    Donnelley … Solutions/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.94M 
 2: EX-10.2     Material Contract                                   HTML     94K 
 3: EX-10.38    Material Contract                                   HTML     45K 
 4: EX-21.1     Subsidiaries List                                   HTML     34K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML     25K 
10: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     67K 
                Awarded Compensation                                             
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     30K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     27K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     27K 
12: R1          Document and Entity Information                     HTML    109K 
13: R2          Consolidated Balance Sheets                         HTML    125K 
14: R3          Consolidated Balance Sheets (Parenthetical)         HTML     61K 
15: R4          Consolidated Statements of Operations               HTML    137K 
16: R5          Consolidated Statement of Equity                    HTML     83K 
17: R6          Consolidated Statement of Equity (Parenthetical)    HTML     30K 
18: R7          Consolidated Statements of Cash Flows               HTML    150K 
19: R8          Pay vs Performance Disclosure                       HTML     38K 
20: R9          Insider Trading Arrangements                        HTML     32K 
21: R10         Organization                                        HTML     50K 
22: R11         Summary of Significant Accounting Policies          HTML    112K 
23: R12         Lease Intangible Assets and Liabilities             HTML    114K 
24: R13         Investments in Unconsolidated Entities              HTML    249K 
25: R14         Leases                                              HTML     71K 
26: R15         Debt                                                HTML     55K 
27: R16         Income Taxes                                        HTML    123K 
28: R17         Fair Value Measurements                             HTML     75K 
29: R18         Commitments and Contingencies                       HTML     36K 
30: R19         Related Party Disclosure                            HTML     37K 
31: R20         Non-Controlling Interests                           HTML     30K 
32: R21         Shareholders' Equity                                HTML     82K 
33: R22         Earnings per Share                                  HTML     75K 
34: R23         Share Based Compensation                            HTML     88K 
35: R24         Schedule III - Real Estate and Accumulated          HTML    348K 
                Depreciation                                                     
36: R25         Summary of Significant Accounting Policies          HTML    141K 
                (Policies)                                                       
37: R26         Summary of Significant Accounting Policies          HTML     60K 
                (Tables)                                                         
38: R27         Lease Intangible Assets and Liabilities (Tables)    HTML    115K 
39: R28         Investments in Unconsolidated Entities TBU          HTML    239K 
                (Tables)                                                         
40: R29         Leases (Tables)                                     HTML     61K 
41: R30         Income Taxes (Tables)                               HTML    117K 
42: R31         Fair Value Measurements (Tables)                    HTML     63K 
43: R32         Shareholders' Equity (Tables)                       HTML     77K 
44: R33         Earnings per Share (Tables)                         HTML     71K 
45: R34         Share Based Compensation (Tables)                   HTML     77K 
46: R35         Organization - Additional Information (Detail)      HTML    103K 
47: R36         Summary of Significant Accounting Policies -        HTML     73K 
                Additional Information (Detail)                                  
48: R37         Summary of Significant Accounting Policies -        HTML     35K 
                Summary of Estimated Useful Lives (Detail)                       
49: R38         Summary of Significant Accounting Policies -        HTML     37K 
                Schedule of Gain on Sale of Real Estate (Detail)                 
50: R39         Lease Intangible Assets and Liabilities - Summary   HTML     38K 
                of Lease Intangible Assets (Detail)                              
51: R40         Lease Intangible Assets and Liabilities - Summary   HTML     31K 
                of Lease Intangible Liabilities (Detail)                         
52: R41         Lease Intangible Assets and Liabilities -           HTML     34K 
                Additional Information (Detail)                                  
53: R42         Lease Intangible Assets and Liabilities - Schedule  HTML     58K 
                of Future Amortization of Intangibles (Detail)                   
54: R43         Investments in Unconsolidated Entities TBU -        HTML     49K 
                Summary of Company's Investments in Unconsolidated               
                Entities (Detail)                                                
55: R44         Investments in Unconsolidated Entities TBU -        HTML     33K 
                Summary of Properties Contributed In                             
                Unconsolidated Entities (Detail)                                 
56: R45         Investments in Unconsolidated Entities TBU -        HTML     30K 
                Summary of Properties Contributed In                             
                Unconsolidated Entities (Parenthetical) (Detail)                 
57: R46         Investments in Unconsolidated Entities TBU -        HTML     46K 
                Additional Information (Detail)                                  
58: R47         Investments in Unconsolidated Entities TBU -        HTML    166K 
                Summary of Combined Financial Data of                            
                Unconsolidated Entities (Detail)                                 
59: R48         Leases - Schedule of Future Minimum Rental          HTML     42K 
                Receipts excluding Variable Payments and Tenant                  
                Reimbursements of Expenses Under Non-cancelable                  
                Operating Leases (Detail)                                        
60: R49         Leases - Components of Lease Revenues (Details)     HTML     34K 
61: R50         Leases - Additional Information (Details)           HTML     76K 
62: R51         Leases - Information Related to Measurement of      HTML     32K 
                Lease Liabilities (Details)                                      
63: R52         Debt - Additional Information (Detail)              HTML    103K 
64: R53         Income Taxes - Additional Information (Detail)      HTML     44K 
65: R54         Income Taxes - Summary of Effective Tax Rate        HTML     50K 
                (Detail)                                                         
66: R55         Income Taxes - Summary of Total Deferred Tax        HTML     50K 
                Assets and Liabilities (Detail)                                  
67: R56         Income Taxes - Summary of Valuation Allowance       HTML     30K 
                Activity (Detail)                                                
68: R57         Income Taxes - Summary of Valuation Allowance       HTML     27K 
                Activity (Parenthetical) (Detail)                                
69: R58         Fair Value Measurements - Additional Information    HTML     47K 
                (Detail)                                                         
70: R59         Fair Value Measurements - Schedule of Assets        HTML     47K 
                Measured at Fair Value on Nonrecurring Basis                     
                (Details)                                                        
71: R60         Commitments and Contingencies - Additional          HTML     34K 
                Information (Detail)                                             
72: R61         Related Party Disclosure - Additional Information   HTML     43K 
                (Detail)                                                         
73: R62         Non-controlling Interests - Additional Information  HTML     29K 
                (Detail)                                                         
74: R63         Shareholders' Equity - Additional Information       HTML     58K 
                (Detail)                                                         
75: R64         Shareholders' Equity - Summary of Preferred Stock   HTML     47K 
                Dividends and Distributions (Detail)                             
76: R65         Earnings per Share - Reconciliation of Net Income   HTML     70K 
                (Loss) and Number of Common Shares Used in                       
                Computations of Basic Earnings Per Share (Detail)                
77: R66         Earnings Per Share - Additional Information         HTML     30K 
                (Detail)                                                         
78: R67         Share Based Compensation - Additional Information   HTML     53K 
                (Detail)                                                         
79: R68         Share Based Compensation - Summary of Restricted    HTML     56K 
                Share (Detail)                                                   
80: R69         Schedule III - Real Estate and Accumulated          HTML    179K 
                Depreciation (Detail)                                            
81: R70         Schedule III - Real Estate and Accumulated          HTML     47K 
                Depreciation (Parenthetical) (Detail)                            
82: R71         Schedule III - Reconciliation of Real Estate        HTML     37K 
                (Detail)                                                         
83: R72         Schedule III - Reconciliation of Accumulated        HTML     35K 
                Depreciation (Detail)                                            
85: XML         IDEA XML File -- Filing Summary                      XML    161K 
88: XML         XBRL Instance -- srg-20231231_htm                    XML   3.13M 
84: EXCEL       IDEA Workbook of Financial Report Info              XLSX    184K 
11: EX-101.SCH  XBRL Taxonomy Extension Schema With Embedded         XSD   4.94M 
                Linkbases Document -- srg-20231231                               
86: JSON        XBRL Instance as JSON Data -- MetaLinks              650±  1.00M 
87: ZIP         XBRL Zipped Folder -- 0000950170-24-039550-xbrl      Zip    719K 


‘EX-23.1’   —   Consent of Expert or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-23.1  

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in Registration Statement No. 333-205538 on Form S-8 and Registration Statement No. 333-261418 on Form S-3 of our reports dated April 1, 2024, relating to the financial statements of Seritage Growth Properties and the effectiveness of Seritage Growth Properties’ internal control over financial reporting appearing in this Annual Report on Form 10-K for the year ended December 31, 2023.

 

 

/s/ Deloitte & Touche LLP

 

New York, New York

April 1, 2024

 



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:4/1/24
For Period end:12/31/23NT 10-K
 List all Filings 


24 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/08/23  Seritage Growth Properties        10-Q        9/30/23   79:10M                                    Donnelley … Solutions/FA
 3/14/23  Seritage Growth Properties        10-K       12/31/22   89:24M                                    Donnelley … Solutions/FA
11/09/22  Seritage Growth Properties        10-Q        9/30/22   75:12M                                    Donnelley … Solutions/FA
 6/21/22  Seritage Growth Properties        8-K:1,9     6/16/22   12:212K                                   Fried Fr… Jacobson/NY/FA
 5/10/22  Seritage Growth Properties        10-Q        3/31/22   78:10M                                    Donnelley … Solutions/FA
11/26/21  Seritage Growth Properties        8-K:1,9    11/24/21   12:188K                                   Donnelley … Solutions/FA
 3/15/21  Seritage Growth Properties        10-K       12/31/20   90:28M                                    ActiveDisclosure/FA
 2/09/21  Seritage Growth Properties        8-K:5,8,9   2/07/21   13:521K                                   Broadridge Fin’l So… Inc
 6/05/20  Seritage Growth Properties        8-K:1,8,9   6/03/20   13:302K                                   ActiveDisclosure/FA
 5/08/20  Seritage Growth Properties        8-K:1,2,9   5/07/20   14:4.7M                                   ActiveDisclosure/FA
 3/02/20  Seritage Growth Properties        10-K       12/31/19   93:32M                                    ActiveDisclosure/FA
 3/15/19  Seritage Growth Properties        8-K:1,8,9   3/14/19    3:1.6M                                   Fried Fr… Jacobson/NY/FA
 8/03/18  Seritage Growth Properties        10-Q        6/30/18   81:13M                                    ActiveDisclosure/FA
 7/31/18  Seritage Growth Properties        8-K:1,2,8,9 7/31/18    3:890K                                   Fried Fr… Jacobson/NY/FA
 2/28/18  Seritage Growth Properties        10-K       12/31/17   91:33M                                    ActiveDisclosure/FA
12/28/17  Seritage Growth Properties        8-K:1,2,9  12/27/17    2:967K                                   Fried Fr… Jacobson/NY/FA
12/14/17  Seritage Growth Properties        8-A12B                 3:109K                                   Donnelley … Solutions/FA
 3/01/17  Seritage Growth Properties        10-K       12/31/16   95:34M                                    ActiveDisclosure/FA
 2/24/17  Seritage Growth Properties        8-K:1,2,9   2/23/17    2:933K                                   Fried Fr… Jacobson/NY/FA
 7/10/15  Seritage Growth Properties        8-K:1,2,3,5 7/06/15   14:3.5M                                   Donnelley … Solutions/FA
 7/02/15  Seritage Growth Properties        8-K:1,9     6/26/15    3:220K                                   Donnelley … Solutions/FA
 6/09/15  Seritage Growth Properties        S-11/A                 5:533K                                   Donnelley … Solutions/FA
 5/26/15  Seritage Growth Properties        S-11/A¶               11:2.8M                                   Donnelley … Solutions/FA
 5/11/15  Seritage Growth Properties        S-11/A                 6:792K                                   Donnelley … Solutions/FA
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Filing Submission 0000950170-24-039550   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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