Invesco Real Estate Income Trust Inc. (referred to herein as the "Company," "we," "our," or "us") is filing this Current Report on Form 8-K in order to provide an update regarding our net asset value ("NAV") and our assets and activities.
September 1, 2026 Transaction Price
The transaction price for each share class is equal to such share class's NAV per share as of July 31, 2026. A detailed calculation of the NAV per share is set forth below.
July 31, 2026 NAV per Share
We calculate NAV per share in accordance with the valuation guidelines that have been approved by our board of directors. Our NAV per share, which is updated as of the last calendar day of each month, is posted on our website at www.inreit.com and is made available on our toll-free, automated telephone line at 833-834-4924. The Adviser is ultimately responsible for determining our NAV. Our properties have been appraised and our commercial mortgage loans and debt have been valued in accordance with our valuation guidelines and such appraisals and valuations were prepared or reviewed by our independent valuation advisors. We have included a breakdown of the components of total NAV and NAV per share for July 31, 2026.
Our total NAV presented in the following tables includes the aggregate NAV of our Class T, Class S, Class D, Class I, Class E, Class N, Class S-PR and Class K-PR shares, as well as partnership interests of Invesco REIT Operating Partnership L.P. (the "Operating Partnership" or "INREIT OP") held by Invesco REIT Special Limited Partner L.L.C. (the "Special Limited Partner") and parties other than the Company. The following table provides a breakdown of the major components of our total NAV as of July 31, 2026:
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$ in thousands, except share/unit data
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Components of NAV
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July 31, 2026
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Investments in real estate
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$
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1,066,936
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Investments in unconsolidated entities
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162,635
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Investments in real estate-related securities
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29,804
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Investments in commercial loans
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198,203
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Investment in affiliated fund
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6,712
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Cash and cash equivalents
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60,284
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Restricted cash
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7,287
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Other assets
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5,481
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Mortgage notes, revolving credit facility, secured lending agreement and financing obligation, net
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(447,148)
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Subscriptions received in advance
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(2,987)
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Other liabilities
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(31,760)
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Accrued performance participation allocation
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(1,746)
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Management fee payable
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(815)
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Accrued stockholder servicing fees
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(22)
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Non-controlling interests in joint-ventures
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(391,668)
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Net asset value
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$
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661,196
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Number of outstanding shares/units
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24,091,215
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The following table provides a breakdown of our total NAV and NAV per share/unit by class as of July 31, 2026:
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in thousands, except share/unit data
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NAV Per Share/Unit
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Class T Shares
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Class S Shares
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Class D Shares
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Class I Shares
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Class E Shares
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Class N Shares
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Class S-PR Shares
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Class K-PR Shares
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Operating Partnership Units(1)
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Total
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Net asset value
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$
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7,040
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$
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12,628
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$
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13,120
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$
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95,348
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$
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32,499
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$
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436,524
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$
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30,654
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$
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19,896
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$
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13,487
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$
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661,196
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Number of outstanding shares/units
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269,343
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483,925
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501,565
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3,624,197
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1,142,289
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15,684,045
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1,136,040
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737,605
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512,206
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24,091,215
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NAV Per Share/Unit as of July 31, 2026
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$
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26.1375
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$
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26.0942
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$
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26.1573
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$
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26.3087
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$
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28.4503
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$
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27.8324
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$
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26.9836
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$
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26.9737
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$
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26.3311
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(1)Represents the partnership interests of the Operating Partnership held by the Special Limited Partner and parties other than the Company.
We include no discounts to our NAV for the illiquid nature of our shares, including the limitations on our stockholders' ability to sell shares under our share repurchase plan and our ability to suspend our share repurchase plan at any time. Our NAV generally does not consider exit costs (e.g., selling costs and commissions and debt prepayment penalties related to the sale of a property) that would likely be incurred if our assets and liabilities were liquidated or sold. While we may use market pricing concepts to value individual components of our NAV, our NAV per share is not derived from the market pricing information of open-end real estate funds listed on stock exchanges.
Our NAV is not a representation, warranty or guarantee that (1) a stockholder would be able to realize the NAV per shares for the shares a stockholder owns if the stockholder attempts to sell its shares; (2) a stockholder would ultimately realize distributions per share equal to the NAV per share upon liquidation of our assets and settlement of our liabilities or a sale of our company; (3) shares of our common stock would trade at their NAV per share on a national securities exchange; (4) a third party would offer the NAV per share for each class of shares in an arm's-length transaction to purchase all or substantially all of the shares; or (5) the NAV per share would equate to a market price of an open-ended real estate fund.
Set forth below are the weighted averages of the key assumptions in the discounted cash flow methodology used in the July 31, 2026 direct real estate investment valuations, based on property types.
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Property Type
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Discount Rate
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Exit Capitalization Rate
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Healthcare
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7.2%
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5.8%
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Office
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9.5%
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7.3%
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Industrial
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7.8%
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5.8%
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Self-Storage
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7.6%
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5.8%
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Multifamily
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7.5%
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5.5%
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Student Housing
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8.0%
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5.8%
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Retail
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8.4%
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7.3%
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Manufactured Housing Community
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9.6%
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5.6%
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These assumptions are determined by our independent valuation advisor and reviewed by the Adviser. A change in these assumptions would impact the calculation of the value of our property investments. For example, assuming all other factors remain unchanged, the changes listed below would result in the following effects on our investment values:
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Investment Values
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Input
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Hypothetical Change
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Healthcare
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Office
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Industrial
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Self-Storage
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Multifamily
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Student Housing
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Retail
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Manufactured Housing Community
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Discount Rate (weighted average)
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0.25% decrease
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1.9%
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1.8%
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2.0%
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1.9%
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1.9%
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1.9%
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1.8%
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1.9%
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Discount Rate (weighted average)
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0.25% increase
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(1.9)%
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(1.8)%
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(1.9)%
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(1.9)%
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(1.9)%
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(1.8)%
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(1.8)%
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(1.9)%
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Exit Capitalization Rate (weighted average)
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0.25% decrease
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2.8%
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2.0%
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2.9%
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2.7%
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3.0%
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2.7%
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1.9%
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3.0%
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Exit Capitalization Rate (weighted average)
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0.25% increase
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(2.6)%
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(1.9)%
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(2.6)%
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(2.5)%
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(2.7)%
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(2.5)%
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(1.8)%
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(2.7)%
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Update on Our Assets and Activities
As of July 31, 2026, our direct real estate investments represent 78% of gross assets and include 71 real estate properties totaling approximately 11.5 million square feet located in 32 markets throughout the U.S., with a weighted average occupancy rate of 95%. Our private real estate credit allocation includes four investments representing approximately 16% of gross assets. As of July 31, 2026, our leverage ratio was 26%.
Quarter-to-date through July 31, 2026, we raised gross proceeds of $46.2 million in our registered and private offerings, including sales through our DST Program and reinvestments under our distribution reinvestment plan. The aggregate dollar amount of common stock repurchases requested for July was $3.5 million. We fulfilled all repurchase requests that were made. During July 2026, we issued 506,837 Operating Partnership units in exchange for interests in direct real estate investments for a net investment of $13.3 million.