Company: BHM
Filing Date: 2025-01-16
Form Type: 8-K/A
Source: 0001104659-25-004088
Chunk: 12

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-01-16
Form: 8-K/A
Chunk 12
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encies

The Property is subject to
various legal actions and claims arising in the ordinary course of business. Although the outcome of any legal matter cannot be predicted
with certainty, management does not believe that any of these legal proceedings or matters will have a material adverse effect on the
financial position or results of operations or liquidity of the Property.

Note 6 – Subsequent Events

The Property evaluated subsequent
events through January 16, 2025, the date the financial statements were available to be issued.

<div align='center'>BLUEROCK HOMES TRUST, INC.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL STATEMENTS INFORMATION</div>

The following unaudited pro
forma condensed consolidated financial statements of Bluerock Homes Trust, Inc. (together with its consolidated subsidiaries, the “Company,”
“we,” “our” or “us”) should be read in conjunction with our historical audited consolidated financial
statements as of and for the year ended December 31, 2023, and as of and for the nine months ended September 30, 2024 (unaudited), and
the related notes thereto.

The unaudited pro forma condensed
consolidated balance sheet as of September 30, 2024, and the unaudited pro forma condensed consolidated statement of operations for the
nine months ended September 30, 2024, and the year ended December 31, 2023, have been prepared to provide pro forma financial information
with regard to the Amira at Westly acquisition on October 31, 2024, which the Company expects to consolidate.

The pro forma condensed consolidated
balance sheet at September 30, 2024 assumes that the Amira at Westly acquisition occurred on September 30, 2024.

The pro forma condensed consolidated
statement of operations assume the transaction referred to above occurred on January 1, 2023.

Our pro forma financial information
is not necessarily indicative of what our actual financial position and results of operations would have been as of the date and for the
periods indicated, nor does it purport to represent our future financial position or results of operations.

All completed acquisitions
are accounted for as asset acquisitions. The purchase prices were allocated to the acquired assets and assumed liabilities based on their
estimated fair values at the dates of acquisition.

These unaudited pro forma
condensed consolidated financial statements are prepared for informational purposes only. In management’s opinion,