GIPR Generation Income Properties, Inc. - 8-K/A

Item 9.01 Financial Statements and Exhibits

(b) Pro Forma Financial Information.

The following unaudited pro forma financial information for the Company is attached as Exhibit 99.1 and incorporated by reference herein (“Unaudited Pro Forma Consolidated Financial Statements”):

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Unaudited Pro Forma Balance Sheet for the Company as of March 31, 2026

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Unaudited Pro Forma Condensed Consolidated Statement of Operations for the three months ended March 31, 2026

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Unaudited Pro Forma Condensed Consolidated Statement of Operations for the year ended December 31, 2025

The pro forma financial information is based on the historical financial statements of the Company and gives effect to the sale of the Property as if the sale had occurred on January 1, 2025 for the purposes of the unaudited pro forma condensed consolidated statements of operations, and as of March 31, 2026 for the purposes of the unaudited pro forma condensed consolidated balance sheet.

(c) Exhibits

Exhibit No.

Description

99.1

Unaudited Pro Forma Consolidated Financial Statements.

104

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