DIRECT FINANCING LEASES AND OPERATING LEASES (Tables)

12 Months Ended

Dec. 31, 2025

Direct Financing Leases And Operating Leases

SCHEDULE OF OPERATING LEASE INCOME

Below is a chart of operating leases for Power REIT as of December 31, 2025:

SCHEDULE OF OPERATING LEASE INCOME

Property Type/Name

Lease Start

Term (yrs)

Renewal Options

Triple Net Lease

Rent Recorded 2025 ($)

Rent Recorded 2024 ($)

Solar Farm Lease

California

PWRS

Apr-14

20

2 x 5-years

Y

803,117

803,117

Greenhouse - Cannabis Lease

Ordway, Colorado

Maverick 1⁵

Jun-25

10

N/A

Y

18,009

-

Tamarack 7 (MIP)^4,5

N/A

N/A

N/A

N/A

55,000

55,000

Tamarack 8 - Apotheke⁵

Jan-21

20

2 x 5-years

Y

17,500

3,000

Tamarack 3 - Pease⁵

Mar-25

10

N/A

Y

9,750

-

Tamarack 13^1,2,3

N/A

N/A

N/A

N/A

-

43,000

Tamarack 27 and 28^1,2

N/A

N/A

N/A

N/A

-

96,724

Maverick 5 - Jacksons Farms ⁵

Nov-21

20

2 x 5-years

Y

24,000

29,368

Desert Hot Springs, California^1,2

Feb-21

5

N/A

Y

-

104,984

Marengo Township, Michigan^1,2,6

N/A

N/A

N/A

N/A

-

785,000

$

927,376

$

1,920,193

¹	Property is vacant

²	Recognized security deposit as rent during 2024

³	Sold in June 2025

⁴	Month-to-month

⁵	Tenant is in default

⁶	Property transferred to lender - deed in lieu of foreclosure

SCHEDULE OF MINIMUM FUTURE RENTALS ON NON-CANCELABLE OPERATION LEASES

The following is a schedule by years of minimum future rental payments on non-cancelable operating leases as of December 31, 2025 for assets and assets held for sale where revenue recognition is considered on a straight-line basis:

		Assets Held for Use

2026			718,814
2027			828,155
2028			836,388
2029			844,703
2030			853,099
Thereafter			3,457,460
Total		$	7,538,619