Generation Income Properties, Inc. (the "Company") is filing this Amendment No. 1 (the "Amendment") to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, as filed with the U.S. Securities and Exchange Commission (the "SEC") on April 1, 2026 (the "Original Filing"), for the purposes of (1) amending the Report of Independent Registered Public Accounting Firm, as an incorrect version of such report was inadvertently included in the Original Filing that omitted an explanatory paragraph regarding substantial doubt about the entity's ability to continue as a going concern, (2) to correct the omission of a disclosure related to substantial doubt about the entity's ability to continue as a going concern in Note 1 to the consolidated financial statements, and (3) provide additional information related to dispositions in Item 7. As a result of these matters, the Company is reissuing its consolidated financial statements as of and for the year ended December 31, 2025, and also amending Item 9A, "Controls and Procedures."
Pursuant to the rules of the SEC, Part IV, Item 15 has also been amended to contain the currently dated certifications from the Company's principal executive officer and principal financial officer pursuant to Section 302 and Section 906 of the Sarbanes-Oxley Act of 2002 as Exhibits 31.1, 31.2, 32.1, and 32.2, respectively. The Company is also filing an updated Consent of Independent Registered Public Accounting Firm as Exhibit 23.1.
Except as set forth above in this Explanatory Note, no other amendments are being made to the Original Filing. This Amendment does not reflect events occurring after the date of the Original Filing or modify or update any of the other disclosures set forth therein.