3. Financial Instruments and Credit Risk Concentrations:

Financial instruments that are potentially subject to concentrations of credit risk consist principally of restricted cash, cash and cash equivalents, and receivables. Restricted cash, cash and cash equivalents are placed with multiple financial institutions and instruments to minimize risk. No assurance can be made that such financial institutions and instruments will minimize all such risk.

As of April 30, 2026 and July 31, 2025, three tenants accounted for approximately 60.63% and 54.96% of receivables, respectively. During the nine months ended April 30, 2026, and 2025, three tenants accounted for 36.97% and two tenants accounted for 27% of total rental revenue, respectively.