High-flying triple-digit deal-making at tall glassy buildings hasn’t gone out of style.

More than 100 leases with starting rents of at least $100 per square foot were signed in 2017, a new report has found.

The rents applied to 44 buildings and a record 2.5 million square feet — 25 percent more than 2015’s previous high. With 102 deals of at least $100 a square foot last year, the total fell just five deals short of the total in 2016 — when 45 buildings achieved those rents.

But 2017 still saw three dozen fewer deals than the record 138 signed in 2015, when 2 million square feet drew $100-plus rents in 50 buildings.

According to the Hedge Fund Activity Report released by JLL, new buildings achieving the top tower rents include Midtown’s 1100 Sixth Ave., 55 Hudson Yards, 61 Ninth Ave. in the Meatpacking District and 233 Spring St. at Soho Square.

The highest rent reported was $190 per square foot for a 4,100-square-foot deal for what other sources identified as JD.com. at 767 Fifth Ave. — aka the GM Building — which also had the highest rent in 2016 at $220 per square foot.

Additionally, Solow’s 9 W. 57th St., which did have two deals counted, could have had higher rents — but the company does not reveal that data.

Despite the report’s moniker, hedge funds accounted for just 20 percent of the square feet leased. Five percent of them were signed by private equity firms and 39 percent by other financial firms, adding up to 65 percent of the square feet signed with sky-high tabs.

The report’s author, Cynthia Wasserberger, an executive managing director at JLL who cowrote it with Vice President Hayley Shoener, said most of the deals were smaller, but nine were more than 50,000 square feet due to the headquarters moves.

The report’s highlights include:

  • Consumer products companies made up 15 percent of the tenants and included Estée Lauder at 767 Fifth and MAC Cosmetics at 233 Spring St.
  • The average size of 2017’s deals rose to 25,250 square feet over the historical 15,000 square feet as more corporations are moving into NYC neighborhoods and new construction creates options.
  • Deal-making at these new towers helped the Hudson Yards/Manhattan West neighborhood lasso 25 percent of the square footage, totaling 657,570 square feet.
  • At 445,928 square feet, Bryant Park’s No. 1 and No. 7 — along with the nearby 1100 Sixth Ave. — nabbed a 17 percent share of the total leased, albeit most was due to 386,000 square feet that Bank of America signed at 1100 Sixth, as first reported by The Post’s Steve Cuozzo.
  • At 245,583 square feet, the Meatpacking’s new 61 Ninth Ave. and 860 Washington St. — plus the reinvented 233 Spring St. and other Soho properties — grabbed 10 percent of the total square footage.
  • The Plaza District still wins the day with 968,516 square feet leased, equating to 38 percent of 2017 leased space.