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Balance Sheets Overview

Debt to Asset Ratio
74.44%
Unit: Dollar
Assets Breakdown
    • Building and site improvements
    • Land
    • Less accumulated depreciation an...
    • Others
Liabilities Breakdown
    • Mortgage loans, net of unamortiz...
    • Accumulated deficit
    • Additional paid-in capital
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Land
14,939,843
19,630,821
20,055,577
20,055,577
Building and site improvements
56,268,441
63,882,423
67,133,859
67,133,859
Acquired tenant improvements
1,682,482
2,265,766
2,434,465
2,434,465
Acquired lease intangible assets
7,538,241
9,218,135
9,444,402
9,444,402
Less accumulated depreciation and amortization
13,606,012
15,400,673
15,307,333
14,065,544
Net real estate investments
66,822,995
79,596,472
83,760,970
85,002,759
Cash and cash equivalents
2,029,661
289,468
6,164,316
247,288
Restricted cash
34,500
34,500
34,500
34,500
Deferred rent asset
365,368
380,291
398,040
382,377
Prepaid expenses
504,883
164,844
184,397
362,681
Accounts receivable
289,254
3,907
0
6,144
Escrow deposit and other assets
519,919
753,127
733,326
675,298
Held for sale assets
10,432,121
1,083,054
0
10,726,355
Right-of-use asset, net
5,950,608
5,969,795
5,989,132
6,008,618
Total assets
86,949,309
88,275,458
97,264,681
103,446,020
Accounts payable
1,451,780
1,614,169
1,597,045
611,408
Accrued expenses
1,263,147
1,494,566
1,165,981
1,971,367
Accrued expense - related party
1,138,757
1,063,501
1,016,642
949,026
Acquired lease intangible liabilities, net
879,545
1,353,103
1,398,038
1,445,993
Insurance payable
278,078
0
32,538
128,838
Deferred rent liability
150,235
137,942
306,921
173,658
Lease liability
6,542,455
6,529,157
6,516,011
6,503,013
Other loans payable
6,148,651
6,721,429
7,724,452
7,614,689
Mortgage loans, net of unamortized debt discount and debt issuance costs of 972,636 and 1,020,818 at june 30, 2026 and december 31, 2025, respectively
46,781,677
47,337,648
48,690,776
54,587,784
Derivative liabilities
92,893
279,578
435,523
534,198
Total liabilities
64,727,218
66,531,093
68,883,927
74,519,974
Redeemable non-controlling interests
24,127,496
26,966,173
-
32,459,949
Common stock, 0.01 par value, 100,000,000 shares authorized 11,650,085 and 5,448,178 shares issued 10,304,015 and 5,448,178 shares outstanding at june 30, 2026 and december 31, 2025, respectively
10,304
59,400
54,431
54,431
Additional paid-in capital
34,521,913
30,075,515
29,364,047
29,277,797
Accumulated deficit
-36,830,483
-35,749,584
-33,618,449
-33,258,992
Total generation income properties, inc. stockholders' (deficit) equity
-2,298,266
-5,614,669
-4,199,971
-3,926,764
Non-controlling interest
392,861
392,861
392,861
392,861
Total equity
-1,905,405
-5,221,808
-3,807,110
-3,533,903
Redeemable non-controlling interests
-
-
32,187,864
-
Total liabilities and equity
86,949,309
88,275,458
97,264,681
103,446,020
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Building and siteimprovements$56,268,441 (-20.67%↓ Y/Y)Land$14,939,843 (-37.75%↓ Y/Y)Acquired leaseintangible assets$7,538,241 (-32.33%↓ Y/Y)Acquired tenantimprovements$1,682,482 (-34.03%↓ Y/Y)Net real estateinvestments$66,822,995 (-29.29%↓ Y/Y)Held for sale assets$10,432,121 (292.57%↑ Y/Y)Right-of-use asset, net$5,950,608 (-1.29%↓ Y/Y)Cash and cashequivalents$2,029,661 (469.92%↑ Y/Y)Escrow deposit andother assets$519,919 (-11.62%↓ Y/Y)Prepaid expenses$504,883 (26.07%↑ Y/Y)Deferred rent asset$365,368 (1.15%↑ Y/Y)Accounts receivable$289,254 (678.09%↑ Y/Y)Restricted cash$34,500 (0.00%↑ Y/Y)Less accumulateddepreciation and...$13,606,012 (-3.64%↓ Y/Y)Accumulated deficit-$36,830,483 (-21.03%↓ Y/Y)Total assets$86,949,309 (-17.16%↓ Y/Y)Total generationincome properties,...-$2,298,266 (-69.17%↓ Y/Y)Additional paid-in capital$34,521,913 (18.96%↑ Y/Y)Common stock, 0.01 parvalue, 100,000,000...$10,304 (-81.07%↓ Y/Y)Total liabilities andequity$86,949,309 (-17.16%↓ Y/Y)Total equity-$1,905,405 (-97.31%↓ Y/Y)Non-controlling interest$392,861 (0.00%↑ Y/Y)Total liabilities$64,727,218 (-12.53%↓ Y/Y)Redeemablenon-controlling interests$24,127,496 (-24.44%↓ Y/Y)Mortgage loans, net ofunamortized debt discount...$46,781,677 (-14.61%↓ Y/Y)Lease liability$6,542,455 (0.81%↑ Y/Y)Other loans payable$6,148,651 (-18.83%↓ Y/Y)Accounts payable$1,451,780 (248.90%↑ Y/Y)Accrued expenses$1,263,147 (-6.25%↓ Y/Y)Accrued expense -related party$1,138,757 (29.70%↑ Y/Y)Acquired leaseintangible liabilities,...$879,545 (-40.81%↓ Y/Y)Insurance payable$278,078 (-9.25%↓ Y/Y)Deferred rent liability$150,235 (-16.05%↓ Y/Y)Derivative liabilities$92,893 (-82.54%↓ Y/Y)

GENERATION INCOME PROPERTIES, INC. (GIPR)

GENERATION INCOME PROPERTIES, INC. (GIPR)