Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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GENERATION INCOME PROPERTIES, INC.

CIK 1651721 GIPR·Real Estate Investment Trusts · All EDGAR filings ↗

Progression

  1. Going concern 10-K
  2. Material weakness 10-K/A +2d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Late filing elevated Filing comparison

GENERATION INCOME PROPERTIES, INC. filed its quarterly report late and said it expects a significant change in results

expects significant change in results

(the “Company”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the six-months ended June 30, 2026 (the “Form 10-Q”) by the prescribed due date because additional time was needed for the Company to analyze certain matters related to the reporting of warrants. The Company has already filed the Form 10-Q prior to the filing of this Notification of Late Filing on Form 12b-25.
Evidence
Anticipates significant change
Yes
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the six-months ended June 30, 2026 (the “Form 10-Q”) by the prescribed due date because additional time was needed for the Company to analyze certain matters related to the reporting of warrants. The Company has already filed the Form 10-Q prior to the filing of this Notification of Late Filing on Form 12b-25.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Material weakness high Filing comparison

GENERATION INCOME PROPERTIES, INC. reported a material weakness in internal control

Internal control reported effective → Material weakness in internal control

Based on the results of our evaluation, management concluded that our internal control over financial reporting was not effective as of December 31, 2025. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements will not be prevented or detected on a timely basis. The Company's processes, procedures, and controls related to the…
Evidence
Current state
material_weakness
Current state label
Material weakness in internal control
Direction
newly reported
Prior filed
2026-04-01
Prior form
10-K
Prior state
effective
Prior state label
Internal control reported effective
Remediation stated
Yes
Severity
high
Source
Item 9A internal control conclusion, compared with the prior filing
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗

Going concern Filing comparison

GENERATION INCOME PROPERTIES, INC. disclosed substantial doubt about its ability to continue as a going concern

No going-concern disclosure → Substantial doubt about ability to continue as a going concern

Management’s analysis can only include the potential mitigating impact of management’s plans that have not been fully implemented as of the issuance date if (a) it is probable that management’s plans will be effectively implemented on a timely basis, and (b) it is probable that the plans, when implemented, will alleviate the relevant conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying Consolidated Financial Statements are prepared assuming the Company will continue as a going concern. This presentation contemplates the…
Evidence
Blank check
No
Comparable
Yes
Current state
substantial_doubt
Current state label
Substantial doubt about ability to continue as a going concern
Direction
escalated
Located in
filing body
Prior filed
2025-04-30
Prior form
10-K/A
Prior state
none
Prior state label
No going-concern disclosure
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.

Source filing ↗ Prior filing ↗

Accounting standard newly cited Filing comparison

GENERATION INCOME PROPERTIES, INC. cited accounting standard ASU 2023-07 for the first time in this filing series

The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.

Segment Reporting In accordance with ASU 2023-07, which we adopted in our fiscal year 2024, the Company is required to disclose certain financial reporting in relation to operating segments, even if it has a single operating and reportable segment.
Evidence
Adopted
2023-07
Adoption year stated
2024
Caveat
The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.
Contexts
Segment Reporting In accordance with ASU 2023-07, which we adopted in our fiscal year 2024, the Company is required to disclose certain financial reporting in relation to operating segments, even if it has a single operating and reportable segment.
New standards
2023-07
Prior filed
2025-04-30
Prior form
10-K/A
Restates existing policy
Yes
Source
accounting standards update (ASU) reference comparison
Why
An accounting standard (ASU) appears in this filing that did not appear in the previous comparable one, in a sentence describing it as adopted. That is a change in what the company discloses, which is not always a change of policy in the current period: the filing may state an adoption date years earlier.

Source filing ↗ Prior filing ↗

Late filing elevated Filing comparison

GENERATION INCOME PROPERTIES, INC. filed its annual report late and said it expects a significant change in results

expects significant change in results 1 day past the statutory due date.

(the “Company”) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Form 10-K”) by the prescribed due date of 5:30 pm Eastern Time on March 31, 2026 due to technical problems with the Form 10-K transmission process. The Form 10-K was filed on March 31, 2026 at approximately 5:32 p.m. Eastern Time (approximately 2 minutes past the prescribed deadline). Accordingly, the Form 10-K, as amended, is currently available on the Securities and Exchange Commission’s website at www.sec.gov, although the Company anticipates that it will shortly amend the Form 10-K to correct certain language in the Report of…
Evidence
Anticipates significant change
Yes
Days past due date
1
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Form 10-K”) by the prescribed due date of 5:30 pm Eastern Time on March 31, 2026 due to technical problems with the Form 10-K transmission process. The Form 10-K was filed on March 31, 2026 at approximately 5:32 p.m. Eastern Time (approximately 2 minutes past the prescribed deadline). Accordingly, the Form 10-K, as amended, is currently available on the Securities and Exchange Commission’s website at www.sec.gov, although the Company anticipates that it will shortly amend the Form 10-K to correct certain language in the Report of…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗