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GENERATION INCOME PROPERTIES, INC.

For the period ended Jun 30, 2026. Filed Aug 17, 2026.

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About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2026 · Filed Aug 17, 2026

GIPR$0.25-2.5%Stored close · as of Nov 6, 2026
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

☑QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30,2026

OR

☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 001-40771

(Exact name of Registrant as specified in its charter)

Maryland47-4427295
(State or other jurisdiction ofincorporation or organization)(I.R.S. employeridentification no.)
401 E. Jackson StreetSuite 3300Tampa, FL33602
(Address of principal executive offices)(Zip code)

Registrant’s telephone number, including area code:813-448-1234

Securities registered pursuant to Section 12(b) of the Act:

Title of each class:Trading symbolName of each exchange on which registered
Common Stock par value $0.01 per shareGIPRThe Nasdaq Stock Market LLC
Warrants to purchase Common StockGIPRWThe Nasdaq Stock Market LLC

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days. Yes ☑ No☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☑ No☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and "emerging growth company" in Rule 12b-2 of the Exchange Act.:

Large accelerated filer☐Accelerated filer☐
Non-accelerated filer☑Smaller reporting company☑
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.☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐ No☑

The registrant had 1,861,303 shares of Common Stock, par value $0.01 per share, outstanding as of August 14, 2026.

TABLE OF CONTENTS

Page
PART I.FINANCIAL INFORMATION3
Item 1.Financial Statements3
Generation Income Properties, Inc. Consolidated Balance SheetsJune 30, 2026 (unaudited) and December 31, 20253
Generation Income Properties, Inc. Consolidated Statements of Operations Three andSix Months Ended June 30, 2026 and June 30, 2025 (unaudited)4
Generation Income Properties, Inc. Consolidated Statements of Changes in (Deficit) Equity, Redeemable Preferred Stock, and Redeemable Non-Controlling Interests for the Six Months Ended June 30, 2026 and June 30, 2025 (unaudited)5
Generation Income Properties, Inc. Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2026 and June 30, 2025 (unaudited)6
Notes to Unaudited Consolidated Financial Statements7
Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations31
Item 3.Quantitative and Qualitative Disclosures About Market Risk43
Item 4.Controls and Procedures43
PART II.OTHER INFORMATION45
Item 1.Legal Proceedings45
Item 1A.Risk Factors45
Item 2.Unregistered Sales of Equity Securities and Use of Proceeds47
Item 3.Defaults Upon Senior Securities48
Item 4.Mine Safety Disclosures48
Item 5.Other Information48
Item 6.Exhibits50
SIGNATURES52
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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.