v3.26.1
Acquisition of Real Estate
3 Months Ended
Mar. 31, 2026
Acquisition of Real Estate  
Acquisition of Real Estate

Note 3 – Acquisition of Real Estate

Parkside at Summers Corner

On February 26, 2026, the Company acquired, with full ownership interest, an additional 10 units at Parkside at Summers Corner located in Summerville, South Carolina for an aggregate purchase price of $2.6 million. Units are to be acquired in tranches as construction is completed, and as of March 31, 2026, the Company had acquired 22 of the total 100 units it has committed to purchase.

Purchase Price Allocation

The real estate acquisition above has been accounted for as an asset acquisition. The purchase price was allocated to the acquired assets based on their estimated fair values at the date of acquisition.

The following table summarizes the assets acquired at the acquisition date for the 10 units at Parkside at Summers Corner (amounts in thousands). The Company made no real estate acquisitions during the three months ended March 31, 2025.

  ​ ​ ​

Purchase 

Price 

Allocation

Land

$

267

Building

 

2,205

Building improvements

 

73

Land improvements

 

104

Furniture and fixtures

 

36

Total assets acquired (1)

$

2,685

(1)The $2.7 million of total assets acquired includes $0.1 million of acquisition expenses that have been capitalized as the acquisition of the 10 units at Parkside at Summers Corner has been accounted for as an asset acquisition.