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                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                             WASHINGTON, D.C. 20549                             
                                      FORM                                      
                                      8-K                                       
                                 Current Report                                 
                        Pursuant to Section 13 or 15(d)                         
                     of the Securities Exchange Act of 1934                     

                                                                 
  Date of Report (Date of earliest event reported)   May 11, 2023

                        American Realty Investors, Inc.                         
             (Exact name of registrant as specified in its charter)             

                                                                                                                     
             Nevada                                     001-15663                            75-2847135              
 (State or other jurisdiction of                (Commission File Number)        (IRS Employer Identification Number) 
 Incorporation or organization)                                                                                      
                                                                                                                     
        1603 LBJ Freeway,          Suite 800      Dallas           TX                          75234                 
                 (Address of principal executive offices)                                    (Zip Code)              

                                       (                                        
                                      469                                       
                                       )                                        
                                    522-4200                                    
               Registrant's Telephone Number, including area code               
Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the Registrant under any of 
the following provisions:


Written communications pursuant to Rule 425 under the Securities Act (17 CFR 
230.425)


Soliciting material pursuant to Rule 14a-12 under the Securities Act (17 CFR 
230.425)


Pre-commencement communications pursuant to Rule 14d-2(b) under the Securities 
Act (17 CFR 240.14d-2(b))


Pre-commencement communications pursuant to Rule 13e-4(c) under the Securities 
Act (17 CFR 240.413e-4(c))
          Securities registered pursuant to Section 12(b) of the Act:           

                                                                                     
 Title of each class   Trading Symbol(s)   Name of each exchange on which registered 
    Common Stock              ARL                            NYSE                    

Indicate by check mark whether the Registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((17 CFR 230.405 of or Rule 
12b-2 of the Securities Act of 1934 (17 CFR 230.405):
                                                                                
                                                         Emerging growth company
If an emerging growth company indicate by check mark if the Registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.

  
  

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Section 2 - Financial Information
Item 2.02. Results of Operations and Financial Condition
On May 11, 2023, American Realty Investors, Inc. ("ARL" or the "Company") 
announced its operational results for the quarter ended March 31, 2023. A copy 
of the announcement is attached as Exhibit "99.1."
The information furnished pursuant to Item 2.02 in this Form 8-K, including 
Exhibit "99.1" attached hereto, shall not be deemed to be "filed" for purposes 
of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to 
the liabilities of that Section, unless we specifically incorporate it by 
reference in a document filed under the Securities Act of 1933 or the 
Securities Exchange Act of 1934. We undertake no duty or obligation to 
publicly update or revise the information furnished pursuant to Item 2.02 of 
this Current Report on Form 8-K.
Section 9 - Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits
(d) Exhibits.
The following exhibit is furnished with this Report:

                                                     
Exhibit No.      Description                         
99.1*            Press release dated   May 11, 2023  

_________________________
* Furnished herewith
-------------------------------------------------------------------------------
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange 
Act of 1934, the registrant has duly caused this report to be signed on its 
behalf by the undersigned, thereunto duly authorized.

                                                                                       
                                 AMERICAN R                                            
                                 EALTY                                                 
                                 I                                                     
                                 NVESTORS                                              
                                 , I                                                   
                                 NC                                                    
                                 .                                                     
                                                                                       
Dated: November 10, 2022   By:   /s/  ERIK L. JOHNSON                                  
                                 Erik L. Johnson                                       
                                 Executive Vice President and Chief Financial Officer  




                                                                                                    
NEWS RELEASE               Contact:                                                                 
                           American Realty Investors, Inc. Investor Relations                       
FOR IMMEDIATE RELEASE      Erik Johnson (469) 522-4200 investor.relations@americanrealtyinvest.com  



          American Realty Investors, Inc. reports Earnings for Q1 2023          

DALLAS (May 11, 2023) -- American Realty Investors, Inc. (NYSE:ARL) is 
reporting its results of operations for the quarter ended March 31, 2023. For 
the three months ended March 31, 2023, we reported net income attributable to 
common shares of
$3.0 million
or $0.18 per diluted share, compared to net income attributable to common 
shares of
$11.3 million
or $0.70 per diluted share for the same period in 2022.

Financial Highlights

.
Total occupancy was 80% at March 31, 2023, which includes 92% at our 
multifamily properties and 59% at our commercial properties.
.
On
January 31, 2023
, we paid off our
$67.4 million
Series C bonds from cash received
from the sale of the
VAA Sale Portfolio
.
.
On March 15, 2023, we entered into an agreement to develop a 240 unit 
multifamily property in Lake Wales, Florida that is expected to be completed 
in 2025 for a total cost of approximately $55.3 million. The cost of 
construction will be funded in part by a $33.0 million construction loan. As 
of March 31, 2023, we have incurred a total of $10.1 million in development 
costs.
.
On May 4, 2023, we paid off the remaining $43.1 million balances of the Series 
A and Series B Bonds. In connection with the repayment of the bonds, our 
wholly-owned subsidiary, Southern Properties Capital Ltd. withdrew from the

Tel-Aviv Stock Exchange
.

Financial Results

Rental revenues increased $3.5 million from $7.5 million for the three months 
ended
March 31, 2022
to $11.0 million for the three months ended
March 31, 2023
. The increase in rental revenue is primarily due to $4.1 million increase at 
our
multifamily
properties offset in part by a decrease of $0.6 million from the commercial 
properties. The increase in revenue from the
multifamily
properties is primarily due to the acquisition of the
VAA Holdback Portfolio
in 2022.

Net operating loss decreased
$1.4 million
from
$4.5 million
for three months ended March 31, 2022 to
$3.1 million
for the three months ended
March 31, 2023.
The de
crease in net operating loss is primarily due to the
$3.5 million
increase in rental revenue as noted above offset in part by an increase of
$2.8 million
in property operating and depreciation expenses. The increase in property and 
depreciation expenses is due to the acquisition of the VAA Holdback Portfolio.


Net income attributable to common shares decreased
$8.3 million
from
$11.3 million
for the three months ended March 31, 2022 to
$3.0 million
for the three months ended March 31, 2023. The decrease in net income is 
primarily attributed to
$11.1 million
gain on sale or write down of assets in 2022, offset in part by approximately
$2.0 million
of noncontrolling interest.
The gain on sale or write down of assets is primarily due to the sale of
Toulon,
a 240 unit multifamily property in Gautier, Mississippi, in 2022.

-------------------------------------------------------------------------------

About American Realty Investors, Inc.
American Realty Investors, Inc., a Dallas-based real estate investment 
company, holds a diverse portfolio of equity real estate located across the 
U.S., including office buildings, apartments, shopping centers, and developed 
and undeveloped land. The Company invests in real estate through direct 
ownership, leases and partnerships and invests in mortgage loans on real 
estate. The Company also holds mortgage receivables. The Company's primary 
asset and source of its operating results is its investment in Transcontinental 
Realty Investors, Inc. (NYSE:TCI). For more information, visit the Company's 
website at
www.americanrealtyinvest.com.


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                        AMERICAN REALTY INVESTORS, INC.                         
                     CONSOLIDATED STATEMENTS OF OPERATIONS                      
                (Dollars in thousands, except per share amounts)                
                                  (Unaudited)                                   

                                                                                                                                
                                                                                Three Months Ended March 31,    
                                                                                                      2023              2022    
Revenues:                                                                                                                       
Rental revenues                                                                                     $ 11,009           $  7,481 
Other income                                                                                             679                306 
Total revenue                                                                                         11,688              7,787 
Expenses:                                                                                                                       
Property operating expenses                                                                            6,106              4,028 
Depreciation and amortization                                                                          3,102              2,349 
General and administrative                                                                             3,161              2,720 
Advisory fee to related party                                                                          2,405              3,185 
Total operating expenses                                                                              14,774             12,282 
Net operating loss                                                                                   (3,086)            (4,495) 
Interest income                                                                                       11,503              6,782 
Interest expense                                                                                     (6,348)            (6,167) 
Gain on foreign currency transactions                                                                    971              3,772 
Loss on early extinguishment of debt                                                                       -            (1,639) 
Equity in income from unconsolidated joint ventures                                                    2,419              5,194 
Gain on sale or write-down of assets, net                                                                  -             11,148 
Income tax provision                                                                                 (1,240)               (28) 
Net income                                                                                             4,219             14,567 
Net income attributable to noncontrolling interest                                                   (1,241)            (3,253) 
                                                                                                                                
                                                                                                                                
Net income attributable to common shares                                                            $  2,978           $ 11,314 
Earnings per share - basic                                                                                                      
Basic and diluted                                                                                   $   0.18           $   0.70 
Weighted average common shares used in computing earnings per share                                                             
Basic and diluted                                                                                 16,152,043         16,152,043 




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