Landlord MathLandlord-Ally worksheet · Atmosphere™ · A Level Alliances

The same box, two ways of earning from it.

Every number with a pencil line under it is yours to change. Nothing here is fixed; the point is that your CFO can rebuild the whole page with your own figures and reach the same conclusion, or not.

Take a sqft box. Leased the old way, it would sign at $/sqft NNN, with % yearly escalation, it sits % empty over the term, and re-tenanting costs $/sqft spread over a -year lease. Operated as an Atmosphere™ floor instead, the landlord takes % of operating income, never less than $/sqft a year.
pencil line = your number. Everything else recalculates.

LeaseREIT 1.0 · one tenant, one rent line, signed once a decade

landlord income, five years
  • Contract rent (occupied share)
  • Re-tenanting cost, amortised
  • Landlord net, year 5 run-rate

AllyAtmosphere · revenue share on operating income, no lease under the operator

landlord income, five years
  • Floor gross revenue, year 5
  • Cost of delivery + building opex
  • Operating income (NOI), year 5
  • Landlord share, year 5 run-rate

How the floor earns

Five layers, each with its own cost of delivery on the page. Rates are the Atmosphere base case for a 200,000 sqft site; replace them with your own market data.

Revenue layer$/sqft/yrCost %Year 5
Modular space + turnover
Open Market · Market Hall — daily to yearly, not a 10-year lease
Back-of-house services
Lighting, comms, connectivity, logistics — CAM as revenue
Media / DOOH
PingPod™ · Fifth Signal™ — addressable, near-zero marginal cost
Live commerce + The Stage
Commission on live selling, events, broadcast
Membership
Built from traffic, not from $/sqft — see right
Gross revenue
Membership and buildingInputYear 5
Annual visits
Visits that become paying members
Master tier, $/month
Unlimited entry, free-house coffee, water, wifi
Retention applied
Members upgrading to Arcade
Arcade tier, $/month
Serviced workspace, about half the Industrious price
Building opex, $/sqft/month
Power, HVAC, internet, a 10–15 person team
Ramp to full run-rate
Share of year-5 revenue reached in years 1–4
%

Five years, side by side

Landlord income only. The lease line is what the rent roll would show; the ally line is the landlord's share of the floor's operating income, with the floor guarantee applied in the ramp years.

LeaseAlly

What the landlord gives, and what it gets

The doctrine is Industrious, not WeWork. The landlord stays the owner of the ground, signs a management or revenue-share agreement instead of a lease, and is paid from the floor's performance from day one. No long-duration rent obligation sits under the operating company, so the structure that broke WeWork is never built. The landlord's downside is capped by the floor guarantee; the upside is uncapped and rises with every layer the floor learns to earn.

Atmosphere™ floor — five-year operating statement

Ramp applies to every revenue layer equally. Cost of delivery is a percentage of each layer's revenue; building opex is fixed per square foot. Landlord share is the greater of the agreed share of operating income and the floor guarantee. Operator share is operating income less the landlord share, before the operator's own overhead and before any PropCo / OpCo-TRS / MemberCo allocation.

Lease comparison and assumptions

The same box under a triple-net lease, and every input used above.

All $/sqft values, percentages, multiples and dollar figures are rounded assumptions for illustration only and not a valuation, forecast or offer. The largest sensitivities are the visit-to-member conversion, retention, and the cost-of-delivery percentage on each layer. Base-case rates follow the Fifth Wall PE unit-economics assessment (casestudies.fifthwallpe.com); the landlord-as-partner structure follows the CBRE / Industrious precedent (Jan 2025), cited as reference only.

Landlord Math · Landlord-Ally · Part 3 of the Alliance Skeleton · A Level Alliances / 5th Wall Phygital Elements. Illustrative working document. Nothing here is an offer of securities or investment, legal or tax advice. © 2026 Value Masters Group.