Company: INTG
Filing Date: 2025-09-30
Form Type: 10-K
Source: 0001493152-25-016154
Chunk: 224

Company: INTERGROUP CORP
Filing Date: 2025-09-30
Form: 10-K
Item: Item 7A
Chunk 224
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 public accounting firm, subject to the de minimis exceptions permitted for certain non-audit
services under Section 10A(i)(1)(B) of the Exchange Act, provided such services are subsequently approved by the Committee prior to completion
of the audit. The Committee may form and delegate authority to subcommittees consisting of one or more members, including the authority
to grant pre-approvals of audit and permitted non-audit services, provided that decisions of such subcommittee to grant pre-approvals
are presented to the full Committee at its next scheduled meeting. All of the services described herein were pre-approved by the Audit
Committee pursuant to its pre-approval policies.

None
of the hours expended on the independent registered public accounting firm’s engagement to audit the Company’s consolidated
financial statements for the most recent fiscal year was attributable to work performed by persons other than the independent registered
public accounting firm’s full-time permanent employees.

78

PART
IV

Item
15. Exhibits, Financial Statement Schedules.

(a)(1)
Financial Statements

The
following financial statements of the Company are included in Part II, Item 8 of this Report (pages 32 through 64):

    Report of Independent Registered Public Accounting Firm

    Consolidated Balance Sheets — June 30, 2025 and 2024

    Consolidated Statements of Operations — Years Ended June 30, 2025 and 2024

    Consolidated Statements of Shareholders’ Deficit — Years Ended June 30, 2025 and 2024

    Consolidated Statements of Cash Flows — Years Ended June 30, 2025 and 2024

    Notes to the Consolidated Financial Statements

(a)(2)
Financial Statement Schedules

All
other schedules for which provision is made in Regulation S-X have been omitted because they are not required, are not applicable, or
the required information is included in the consolidated financial statements or notes thereto.

(a)(3)
Exhibits

Unless
otherwise indicated below, the following exhibits are filed herewith or incorporated by reference. InterGroup incorporates by reference
certain material contracts filed as exhibits to the Annual Report on Form 10-K of its consolidated subsidiary, Portsmouth Square, Inc.,
for the fiscal year ended June 30, 2025.

Charter,
Bylaws, and Securities

  3.1
  Restated
  Certificate of Incorporation of The InterGroup Corporation (incorporated by reference to prior filings).