{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-173959","form_type":"8-K","ticker":"GIPR","cik":"0001651721","company_name":"GENERATION INCOME PROPERTIES, INC.","filed_at":"2026-04-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.667711+00:00","generated_at":"2026-05-15T04:34:54.071227+00:00","sec_items":["2.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Generation Income Properties sells Dollar Tree property in Georgia for $1.46M, netting $639K","bullets":["Sale of Dollar Tree-occupied net lease retail property in Morrow, GA for $1,458,000.","Net proceeds to Generation Income Properties of $639,152.49 after prorations and adjustments.","Transaction closed on April 17, 2026; buyer is Vanguard Asset Holdings, LLC Series 102."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-173959","json":"https://secwatch.observer/filing/0001193125-26-173959.json","markdown":"https://secwatch.observer/filing/0001193125-26-173959.md","text":"https://secwatch.observer/filing/0001193125-26-173959.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/gipr-20260417.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:34:54.071227+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"408f00e719460ab9b0240f7e126ad21e9b456f31","claim":"GENERATION INCOME PROPERTIES, INC. completed a disposition involving Vanguard Asset Holdings, LLC, Series 102 for $1,458,000 (closed 2026-04-17).","evidence_excerpt":"GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of Generation Income Properties, Inc. (the “Company”), completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road in Morrow, Georgia (the “Property”), pursuant to a Purchase and Sale Agreement (as amended, the “Morrow Purchase and Sale Agreement”), entered into effective as of March 23, 2026, by and between GIPGA 2383 Lake Harbin Road, LLC, as seller, and Vanguard Asset Holdings, LLC, Series 102, as purchaser, as amended on April 2, 2026 (the “First Amendment”). The Property was sold for a purchase price of $1,458,000, subject to customary prorations and adjustments, resulting in net proceeds to the Company of $639,152.49.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001104659-26-057200","ticker":"CUK","company_name":"CARNIVAL PLC","filed_at":"2026-05-07T23:59:59+00:00","headline":"Carnival completes DLC unification and redomiciliation to Bermuda; Carnival plc now a subsidiary","event_type":"other_material","sec_items":["1.02","2.01","3.01","3.02","3.03","5.01","5.03","7.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057200","json":"https://secwatch.observer/filing/0001104659-26-057200.json","markdown":"https://secwatch.observer/filing/0001104659-26-057200.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1125259/000110465926057200/0001104659-26-057200-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/815097/000110465926057200/tm2613680d1_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of Generation Income Properties, Inc. (the “Company”), completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road in Morrow, Georgia (the “Property”), pursuant to a Purchase and Sale Agreement (as amended, the “Morrow Purchase and Sale Agreement”), entered into effective as of March 23, 2026, by and between GIPGA 2383 Lake Harbin Road, LLC, as seller, and Vanguard Asset Holdings, LLC, Series 102, as purchaser, as amended on April 2, 2026 (the “First Amendment”). The Property was sold for a purchase price of $1,458,000, subject to customary prorations and adjustments, resulting in net proceeds to the Company of $639,152.49.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","comparable_excerpt":"On May 7, 2026, Carnival Corporation and Carnival plc completed the unification of their dual listed company structure under a single company, Carnival Corporation Ltd., with Carnival plc as a UK subsidiary of Carnival Corporation Ltd.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1125259/000110465926057200/0001104659-26-057200-index.htm"}},{"accession":"0001104659-26-054975","ticker":null,"company_name":"Fundrise eREIT, LLC","filed_at":"2026-05-04T23:59:59+00:00","headline":"Fundrise eREIT completes merger of seven affiliated REITs; declares May daily distribution","event_type":"other_material","sec_items":["1.01","2.01","5.03","8.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-054975","json":"https://secwatch.observer/filing/0001104659-26-054975.json","markdown":"https://secwatch.observer/filing/0001104659-26-054975.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2093809/000110465926054975/0001104659-26-054975-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2093809/000110465926054975/tm2613192d1_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of Generation Income Properties, Inc. (the “Company”), completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road in Morrow, Georgia (the “Property”), pursuant to a Purchase and Sale Agreement (as amended, the “Morrow Purchase and Sale Agreement”), entered into effective as of March 23, 2026, by and between GIPGA 2383 Lake Harbin Road, LLC, as seller, and Vanguard Asset Holdings, LLC, Series 102, as purchaser, as amended on April 2, 2026 (the “First Amendment”). The Property was sold for a purchase price of $1,458,000, subject to customary prorations and adjustments, resulting in net proceeds to the Company of $639,152.49.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","comparable_excerpt":"At 11:59 p.m. Eastern time on April 29, 2026 (the \"Effective Time\"), which was the same for all of the Mergers, for each respective Fundrise Merger Entity, (1) such Fundrise Merger Entity merged into Fundrise eREIT, with Fundrise eREIT as the surviving entity of the Merger","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2093809/000110465926054975/0001104659-26-054975-index.htm"}},{"accession":"0000893538-26-000055","ticker":"SM","company_name":"SM Energy Co","filed_at":"2026-04-30T23:59:59+00:00","headline":"SM Energy closes $950M South Texas asset sale; redeems $819M in 2026 notes","event_type":"other_material","sec_items":["2.01","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0000893538-26-000055","json":"https://secwatch.observer/filing/0000893538-26-000055.json","markdown":"https://secwatch.observer/filing/0000893538-26-000055.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/893538/000089353826000055/0000893538-26-000055-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/893538/000089353826000055/sm-20260430.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of Generation Income Properties, Inc. (the “Company”), completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road in Morrow, Georgia (the “Property”), pursuant to a Purchase and Sale Agreement (as amended, the “Morrow Purchase and Sale Agreement”), entered into effective as of March 23, 2026, by and between GIPGA 2383 Lake Harbin Road, LLC, as seller, and Vanguard Asset Holdings, LLC, Series 102, as purchaser, as amended on April 2, 2026 (the “First Amendment”). The Property was sold for a purchase price of $1,458,000, subject to customary prorations and adjustments, resulting in net proceeds to the Company of $639,152.49.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","comparable_excerpt":"is included as Exhibit 10.1 to this Current Report on Form 8-K and is incorporated herein by reference. \n\n--- EX-99.1 (EX-99.1) ---\n\nNews Release EXHIBIT 99.1 SM ENERGY CLOSES $950 MILLION SOUTH TEXAS DIVESTITURE; ANNOUNCES REDEMPTION OF ALL OUTSTANDING 2026 SENIOR NOTES Demonstrates strong momentum toward $1.0 billion-plus asset sale target and advances 2026","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/893538/000089353826000055/0000893538-26-000055-index.htm"}},{"accession":"0001683168-26-003231","ticker":"FCUV","company_name":"FOCUS UNIVERSAL INC.","filed_at":"2026-04-27T23:59:59+00:00","headline":"Focus Universal acquires Class A office building in Monterey Park for $17.7M","event_type":"other_material","sec_items":["1.01","2.01","2.03","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-003231","json":"https://secwatch.observer/filing/0001683168-26-003231.json","markdown":"https://secwatch.observer/filing/0001683168-26-003231.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590418/000168316826003231/0001683168-26-003231-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590418/000168316826003231/focus_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of Generation Income Properties, Inc. (the “Company”), completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road in Morrow, Georgia (the “Property”), pursuant to a Purchase and Sale Agreement (as amended, the “Morrow Purchase and Sale Agreement”), entered into effective as of March 23, 2026, by and between GIPGA 2383 Lake Harbin Road, LLC, as seller, and Vanguard Asset Holdings, LLC, Series 102, as purchaser, as amended on April 2, 2026 (the “First Amendment”). The Property was sold for a purchase price of $1,458,000, subject to customary prorations and adjustments, resulting in net proceeds to the Company of $639,152.49.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","comparable_excerpt":"”). The\nSeller does not have a material relationship with the Company, and the acquisition was not an affiliated transaction. The aggregate purchase price of the Property was\n$17,700,000, exclusive of closing costs (the “ Purchase Price ”). The Company made an initial down payment of $525,000\non January 26, 2026. On April 17, 2026, the Company funded the Purchase","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1590418/000168316826003231/0001683168-26-003231-index.htm"}},{"accession":"0001493152-26-018755","ticker":"MSGM","company_name":"Motorsport Games Inc.","filed_at":"2026-04-23T23:59:59+00:00","headline":"Motorsport Games repurchases 904,395 shares from Driven Lifestyle, cancels Class B shares, changes control","event_type":"other_material","sec_items":["1.01","2.01","3.03","5.01","5.02","5.03","5.07","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-018755","json":"https://secwatch.observer/filing/0001493152-26-018755.json","markdown":"https://secwatch.observer/filing/0001493152-26-018755.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1821175/000149315226018755/0001493152-26-018755-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1821175/000149315226018755/form8-k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of Generation Income Properties, Inc. (the “Company”), completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road in Morrow, Georgia (the “Property”), pursuant to a Purchase and Sale Agreement (as amended, the “Morrow Purchase and Sale Agreement”), entered into effective as of March 23, 2026, by and between GIPGA 2383 Lake Harbin Road, LLC, as seller, and Vanguard Asset Holdings, LLC, Series 102, as purchaser, as amended on April 2, 2026 (the “First Amendment”). The Property was sold for a purchase price of $1,458,000, subject to customary prorations and adjustments, resulting in net proceeds to the Company of $639,152.49.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","comparable_excerpt":"On April 22, 2026, Motorsport Games Inc. (the “Company”) entered into a Share Repurchase Agreement (the “Agreement”) with Driven Lifestyle Group LLC, a Florida limited liability company (“Driven Lifestyle”), pursuant to which the Company purchased 904,395 shares of the Company’s Class A Common Stock, par value $0.0001 per share (the “Class A Common Stock”) held by Driven Lifestyle (the “Class A Shares”). The Agreement provides for the Shares to be purchased at a price of $4.11, which is equal to the average closing price of the Class A Common Stock as reported by the Nasdaq Capital Market for the five trading days immediately preceding the signing of the Agreement.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1821175/000149315226018755/0001493152-26-018755-index.htm"}},{"accession":"0001493152-26-018323","ticker":"XWIN","company_name":"XMax Inc.","filed_at":"2026-04-21T23:59:59+00:00","headline":"XMax subsidiary invests $5.45M in fund targeting SpaceX shares; gains >99.9% interest in Preamble X Capital I","event_type":"other_material","sec_items":["1.01","2.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-018323","json":"https://secwatch.observer/filing/0001493152-26-018323.json","markdown":"https://secwatch.observer/filing/0001493152-26-018323.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1473334/000149315226018323/0001493152-26-018323-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1473334/000149315226018323/form8-k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of Generation Income Properties, Inc. (the “Company”), completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road in Morrow, Georgia (the “Property”), pursuant to a Purchase and Sale Agreement (as amended, the “Morrow Purchase and Sale Agreement”), entered into effective as of March 23, 2026, by and between GIPGA 2383 Lake Harbin Road, LLC, as seller, and Vanguard Asset Holdings, LLC, Series 102, as purchaser, as amended on April 2, 2026 (the “First Amendment”). The Property was sold for a purchase price of $1,458,000, subject to customary prorations and adjustments, resulting in net proceeds to the Company of $639,152.49.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","comparable_excerpt":"a series of Preamble X Capital LLC, a Delaware Limited Liability Company. Pursuant to the Agreement, the Company made additional subscription\nin an aggregate amount of US$5,450,000 (the “ Subscription Amount ”), which increases the Company’s interest in\nPreamble X Capital I to more than 99.9%. Allocations Fund Administration, LLC is the administrative","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1473334/000149315226018323/0001493152-26-018323-index.htm"}},{"accession":"0001193125-26-164328","ticker":"TRAX","company_name":"First Tracks Biotherapeutics, Inc.","filed_at":"2026-04-20T23:59:59+00:00","headline":"First Tracks Biotherapeutics completes spin-off from AnaptysBio and raises ~$80M in private placement","event_type":"other_material","sec_items":["1.01","2.01","3.02","3.03","5.03","5.01","5.02","8.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-164328","json":"https://secwatch.observer/filing/0001193125-26-164328.json","markdown":"https://secwatch.observer/filing/0001193125-26-164328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2091349/000119312526164328/0001193125-26-164328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2091349/000119312526164328/d78703d8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of Generation Income Properties, Inc. (the “Company”), completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road in Morrow, Georgia (the “Property”), pursuant to a Purchase and Sale Agreement (as amended, the “Morrow Purchase and Sale Agreement”), entered into effective as of March 23, 2026, by and between GIPGA 2383 Lake Harbin Road, LLC, as seller, and Vanguard Asset Holdings, LLC, Series 102, as purchaser, as amended on April 2, 2026 (the “First Amendment”). The Property was sold for a purchase price of $1,458,000, subject to customary prorations and adjustments, resulting in net proceeds to the Company of $639,152.49.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","comparable_excerpt":"On the Distribution Date, AnaptysBio completed the Spin-Off.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2091349/000119312526164328/0001193125-26-164328-index.htm"}},{"accession":"0001193125-26-161805","ticker":"ARXS","company_name":"Arxis, Inc.","filed_at":"2026-04-17T23:59:59+00:00","headline":"Arxis completes IPO of 46.6M shares at $28, raises $1.22B, repays $746M debt","event_type":"other_material","sec_items":["1.01","2.01","3.02","3.03","5.03","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-161805","json":"https://secwatch.observer/filing/0001193125-26-161805.json","markdown":"https://secwatch.observer/filing/0001193125-26-161805.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2093536/000119312526161805/0001193125-26-161805-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2093536/000119312526161805/d15141d8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of Generation Income Properties, Inc. (the “Company”), completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road in Morrow, Georgia (the “Property”), pursuant to a Purchase and Sale Agreement (as amended, the “Morrow Purchase and Sale Agreement”), entered into effective as of March 23, 2026, by and between GIPGA 2383 Lake Harbin Road, LLC, as seller, and Vanguard Asset Holdings, LLC, Series 102, as purchaser, as amended on April 2, 2026 (the “First Amendment”). The Property was sold for a purchase price of $1,458,000, subject to customary prorations and adjustments, resulting in net proceeds to the Company of $639,152.49.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526173959/0001193125-26-173959-index.htm","comparable_excerpt":"Immediately prior to the completion of the IPO, the Company effected a reorganization (the “Reorganization”), pursuant to the Reorganization Agreement, dated April 16, 2026 (the “Reorganization Agreement”), whereby the Company’s wholly owned merger subsidiaries merged with and into Arcline Engineered Polymer Topco L.P. (“IPS”), Hawkeye TopCo L.P. (“Quantic”), Connector TopCo, L.P. (“Connector”) and Ovation TopCo, L.P. (“Ovation” and, together with IPS, Quantic and Connector, the “Arxis Businesses”), with the Arxis Businesses surviving as wholly owned subsidiaries of the Company.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2093536/000119312526161805/0001193125-26-161805-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}