Uniti Group Inc.

For the period ended Sep 30, 2026. Filed Nov 9, 2026.

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Sep 30, 2026 · Filed Nov 9, 2026

UNIT$4.40-15.7%Stored close · as of Nov 9, 2026

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Supplementary Unrestricted Subsidiary Information

Note 14. Supplementary Unrestricted Subsidiary Information:

During 2025, we formed Uniti Fiber ABS Issuer LLC, Uniti Fiber TRS Issuer LLC and Uniti Fiber TRS AssetCo LLC (with Uniti Fiber GulfCo LLC, which was formed in 2024, the “Fiber Infrastructure ABS Notes Obligors”), each a subsidiary of Uniti Fiber ABS Parent LLC (“Fiber Infrastructure ABS Parent”) and an indirect, bankruptcy-remote subsidiary of the Company. Each Fiber Infrastructure ABS Notes Obligor is an unrestricted subsidiary under the Uniti Credit Agreement and the applicable indentures governing the Company’s senior notes.

In conjunction with the issuance of the Kinetic ABS 2026-1 Notes and Kinetic ABS 2026-2 Notes, we formed Kinetic ABS Parent LLC (“Kinetic ABS Parent”), an indirect, bankruptcy-remote subsidiary of the Company, and we designated Kinetic ABS Parent as an unrestricted subsidiary under the credit agreements and the applicable indentures governing the Company’s outstanding senior notes. We also formed the Kinetic ABS 2026-1 Obligors and Kinetic ABS 2026-2 Obligors, each a subsidiary of Kinetic ABS Parent and an indirect, bankruptcy-remote subsidiary of the Company. Each Kinetic ABS 2026-1 Obligor and Kinetic ABS 2026-2 Obligor is an unrestricted subsidiary under the credit agreements and the applicable indentures governing the Company’s senior notes. See Note 5 for additional information regarding our asset-backed securities.

Below are the condensed consolidated balance sheets as of September 30, 2026 and December 31, 2025, and the condensed consolidated statements of operations for the nine months ended September 30, 2026 and 2025, respectively, of such unrestricted subsidiaries:

(Millions)	UnrestrictedSubsidiaries	RestrictedSubsidiaries	Eliminations	Consolidated
Assets:
Current assets:
Cash and cash equivalents	$15.3	$846.2	$—	$861.5
Restricted cash	153.7	5.9	—	159.6
Accounts receivable, net	52.5	481.8	(160.5)	373.8
Inventories	—	42.4	—	42.4
Prepaid expenses	—	164.6	(10.0)	154.6
Assets held for sale	—	17.2	—	17.2
Other current assets	2.0	149.2	—	151.2
Total current assets	223.5	1,707.3	(170.5)	1,760.3
Goodwill	—	1,158.5	—	1,158.5
Intangible assets, net	—	1,051.0	—	1,051.0
Property, plant and equipment, net	2,849.4	6,041.6	—	8,891.0
Operating lease right-of-use assets, net	—	480.3	(35.5)	444.8
Other assets	25.4	191.2	(46.8)	169.8
Total assets	$3,098.3	$10,629.9	$(252.8)	$13,475.4
Liabilities and shareholders' equity:
Current liabilities:
Current portion of long-term debt	$—	$2.0	$—	$2.0
Accounts payable	91.8	307.5	(160.5)	238.8
Deferred revenue	31.0	239.6	(12.1)	258.5
Current portion of operating lease obligations	—	111.9	—	111.9
Accrued taxes	4.1	64.3	—	68.4
Accrued interest	12.4	164.0	—	176.4
Other current liabilities	0.7	469.6	—	470.3
Total current liabilities	140.0	1,358.9	(172.6)	1,326.3
Notes and other debt, net	2,889.3	8,405.0	(21.3)	11,273.0
Noncurrent operating lease obligations	—	312.3	—	312.3
Noncurrent deferred revenue	108.0	348.8	(58.9)	397.9
Deferred income taxes, net	—	19.0	—	19.0
Other liabilities	—	226.4	—	226.4
Total liabilities	3,137.3	10,670.4	(252.8)	13,554.9
Shareholders' deficit
Total shareholders' deficit	(39.0)	(40.5)	—	(79.5)
Total liabilities and shareholders' deficit	$3,098.3	$10,629.9	$(252.8)	$13,475.4

(Millions)	UnrestrictedSubsidiaries	RestrictedSubsidiaries	Eliminations	Consolidated
Assets:
Current assets:
Cash and cash equivalents	$5.4	$48.1	$—	$53.5
Restricted cash	75.2	5.4	—	80.6
Accounts receivable, net	18.0	394.6	(53.6)	359.0
Inventories	—	44.0	—	44.0
Prepaid expenses	—	137.6	—	137.6
Other current assets	—	156.3	—	156.3
Total current assets	98.6	786.0	(53.6)	831.0
Goodwill	—	1,158.3	—	1,158.3
Intangible assets, net	—	1,293.3	—	1,293.3
Property, plant and equipment, net	614.4	7,527.5	—	8,141.9
Operating lease right-of-use assets, net	—	516.6	—	516.6
Other assets	23.4	103.2	(31.0)	95.6
Total assets	$736.4	$11,384.9	$(84.6)	$12,036.7
Liabilities and shareholders' equity (deficit):
Current liabilities:
Current portion of long-term debt	$—	$10.0	$—	$10.0
Accounts payable	47.7	177.4	(53.6)	171.5
Deferred revenue	7.4	233.5	(1.1)	239.8
Current portion of operating lease obligations	—	122.6	—	122.6
Accrued taxes	0.5	51.3	—	51.8
Accrued interest	10.3	128.5	—	138.8
Other current liabilities	—	389.4	—	389.4
Total current liabilities	65.9	1,112.7	(54.7)	1,123.9
Notes and other debt, net	822.1	8,728.6	(21.3)	9,529.4
Noncurrent operating lease obligations	—	360.5	—	360.5
Noncurrent deferred revenue	62.5	314.8	(8.6)	368.7
Deferred income taxes, net	—	17.7	—	17.7
Other liabilities	—	256.1	—	256.1
Total liabilities	950.5	10,790.4	(84.6)	11,656.3
Shareholders' (deficit) equity:
Total shareholders' (deficit) equity	(214.1)	594.5	—	380.4
Total liabilities and shareholders' equity (deficit)	$736.4	$11,384.9	$(84.6)	$12,036.7

(Millions)	UnrestrictedSubsidiaries	RestrictedSubsidiaries	Eliminations	Consolidated
Total revenues and sales	$367.9	$2,524.6	$(147.2)	$2,745.3
Costs and expenses:
Cost of services (exclusive of depreciation and amortization)	96.1	1,089.1	(134.1)	1,051.1
Cost of sales (exclusive of depreciation and amortization)	3.6	107.8	—	111.4
Selling, general and administrative	20.7	527.7	(13.1)	535.3
Depreciation and amortization	111.9	776.6	—	888.5
Transaction related and other costs	—	59.4	—	59.4
Total costs and expenses	232.3	2,560.6	(147.2)	2,645.7
Operating income (loss)	135.6	(36.0)	—	99.6
Other income, net	2.3	105.5	(82.3)	25.5
Gain on extinguishment of debt	—	(1.5)	—	(1.5)
Interest expense, net	(96.1)	(493.3)	—	(589.4)
Income (loss) before income taxes	41.8	(425.3)	(82.3)	(465.8)
Income tax expense	—	(4.9)	—	(4.9)
Net income (loss)	$41.8	$(430.2)	$(82.3)	$(470.7)

(Millions)	UnrestrictedSubsidiaries	RestrictedSubsidiaries	Eliminations	Consolidated
Total revenues and sales	$104.3	$1,260.5	$(47.5)	$1,317.3
Costs and expenses:
Cost of services (exclusive of depreciation and amortization)	38.5	324.4	(39.2)	323.7
Cost of sales (exclusive of depreciation and amortization)	—	27.4	—	27.4
Selling, general and administrative	9.8	175.9	(8.3)	177.4
Depreciation and amortization	17.5	344.2	—	361.7
Transaction related and other costs	—	179.0	—	179.0
Total costs and expenses	65.8	1,050.9	(47.5)	1,069.2
Operating income	38.5	209.6	—	248.1
Other expense, net	—	(1.3)	—	(1.3)
Loss on extinguishment of debt	—	(40.5)	—	(40.5)
Gain on settlement of preexisting relationships	0.2	1,685.2	—	1,685.4
Interest expense, net	(32.6)	(393.9)	—	(426.5)
Income before income taxes	6.1	1,459.1	—	1,465.2
Income tax benefit	—	145.2	—	145.2
Net income	$6.1	$1,604.3	$—	$1,610.4

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