{"url_path":"/sec/icr-pa/8-k/2026-06-15/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 Other Events.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-15","source_url":"https://www.sec.gov/Archives/edgar/data/1690012/0001193125-26-271120-index.html","accession_number":"0001193125-26-271120","cik":"0001690012","ticker":"ICR-PA","issuer_name":"InPoint Commercial Real Estate Income, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1690012/0001193125-26-271120-index.html","primary_entity_key":"0001690012","primary_entity_name":"InPoint Commercial Real Estate Income, Inc."},"word_count":626,"has_tables":true,"body_markdown":"Item 8.01 Other Events.\n\n## Determination of May 31, 2026 NAV per Share\n\nInPoint Commercial Real Estate Income, Inc. (the “Company,” “we,” “our”) calculates net asset value (“NAV”) per share in accordance with the valuation guidelines that have been approved by its board of directors (the “Board”). Our NAV per share, which is updated as of the last calendar day of each month, is posted on our website at www.inland-investments.com/inpoint. The “Net Asset Value Calculation and Valuation Guidelines” section of the prospectus for our public offering (SEC Registration No. 333-264540), as supplemented, contains details regarding how our NAV is determined. Inland InPoint Advisor, LLC, our Advisor, is ultimately responsible for determining our NAV. We have included a breakdown of the components of total net asset value attributable to common stock and NAV per share for May 31, 2026.\n\nOur total net asset value attributable to all classes of our common stock in the aggregate is presented in the following table. The following table provides a breakdown of the major components of our total net asset value attributable to common stock as of May 31, 2026 ($ and shares in thousands, except per share data):\n \n\nComponents of NAV\n\n \n\nMay 31, 2026\n\n \n\nCommercial mortgage loans\n\n \n\n$\n\n291,505\n\n \n\nReal estate owned\n\n \n\n \n\n99,789\n\n \n\nReal estate securities\n\n \n\n \n\n10,020\n\n \n\nCash and cash equivalents and restricted cash\n\n \n\n \n\n81,356\n\n \n\nOther assets\n\n \n\n \n\n6,012\n\n \n\nRepurchase agreements - commercial mortgage loans\n\n \n\n \n\n(183,730\n\n)\n\nLoan participations sold\n\n \n\n \n\n(47,715\n\n)\n\nMortgage loan payable\n\n \n\n \n\n(24,036\n\n)\n\nDue to related parties\n\n \n\n \n\n(1,747\n\n)\n\nDistributions payable\n\n \n\n \n\n(1,052\n\n)\n\nInterest payable\n\n \n\n \n\n(3,193\n\n)\n\nAccrued stockholder servicing fees (1)\n\n \n\n \n\n(285\n\n)\n\nOther liabilities\n\n \n\n \n\n(2,704\n\n)\n\nPreferred stock\n\n \n\n \n\n(89,430\n\n)\n\nNet asset value attributable to common stock\n\n \n\n$\n\n134,790\n\n \n\nNumber of outstanding shares\n\n \n\n \n\n10,120\n\n \n\nAggregate NAV per share\n\n \n\n$\n\n13.3191\n\n \n\n \n\n(1)\nStockholder servicing fees only apply to Class T, Class S, and Class D shares. For purposes of NAV, we recognize the stockholder servicing fee as a reduction of NAV on a monthly basis as such fee is paid. Under GAAP, we accrued the full cost of the stockholder servicing fee as an offering cost at the time we sold Class T, Class S, and Class D shares. As of May 31, 2026, we had accrued under GAAP $645 of stockholder servicing fees payable to Inland Securities Corporation (the “Dealer Manager”) related to the Class T and Class D shares sold. As of May 31, 2026, we had not sold any Class S shares and, therefore, we had not accrued any stockholder servicing fees payable to the Dealer Manager related to Class S shares. The Dealer Manager does not retain any of these fees, all of which are retained by, or reallowed (paid) to, participating broker-dealers and servicing broker-dealers for ongoing stockholder services performed by such broker-dealers. Our public offering officially terminated on November 1, 2025.\n\nThe following table provides our total NAV attributable to common stock and NAV for each class of common stock in each case as of May 31, 2026 ($ and shares in thousands, except per share data):\n\n \n\nNAV Per Share\n\n \n\nClass P\n\n \n\n \n\nClass A\n\n \n\n \n\nClass T\n\n \n\n \n\nClass S\n\n \n\n \n\nClass D\n\n \n\n \n\nClass I\n\n \n\n \n\nTotal\n\n \n\nNet asset value attributable to common stock\n\n \n\n$\n\n113,957\n\n \n\n \n\n$\n\n9,961\n\n \n\n \n\n$\n\n3,918\n\n \n\n \n\n$\n\n—\n\n \n\n \n\n$\n\n643\n\n \n\n \n\n$\n\n6,316\n\n \n\n \n\n$\n\n134,790\n\n \n\nNumber of outstanding shares\n\n \n\n \n\n8,563\n\n \n\n \n\n \n\n746\n\n \n\n \n\n \n\n290\n\n \n\n \n\n \n\n—\n\n \n\n \n\n \n\n48\n\n \n\n \n\n \n\n473\n\n \n\n \n\n \n\n10,120\n\n \n\nNAV per share as of May 31, 2026\n\n \n\n$\n\n13.3085\n\n \n\n \n\n$\n\n13.3552\n\n \n\n \n\n$\n\n13.4943\n\n \n\n \n\n$\n\n—\n\n \n\n \n\n$\n\n13.3874\n\n \n\n \n\n$\n\n13.3570\n\n \n\n \n\n$\n\n13.3191\n\n \n\n \n\nSIGNATURE\n\nPursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.\n\n \n\n \n\n \n\nINPOINT COMMERCIAL REAL ESTATE INCOME, INC.\n\n \n\n \n\n \n\n \n\nDate:\n\nJune 15, 2026\n\nBy:\n\n/s/ Catherine L. Lynch\n\n \n\n \n\n \n\nCatherine L. Lynch\nChief Financial Officer"}