Company: PRIF-PJ
Filing Date: 2025-02-28
Form Type: N-CSRS
Source: 0001554625-25-000010
Chunk: 28

Company: Priority Income Fund, Inc.
Filing Date: 2025-02-28
Form: N-CSRS
Chunk 28
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156,857 |
| Net change in unrealized gain (loss) attributable to Level 3 investments still held at the end of the period                                                                                                  |     | $                                             |  26,245,733 |     | $                                           |   1,146,278 |     | $     |  27,392,011 |
| (1)Transfers are assumed to have occurred at the beginning of the quarter during which the asset was transferred. There were no transfers in or out of Level 3 during the six months ended December 31, 2024. |     |                                               |             |     |                                             |             |     |       |             |

#### 2025 SEMI-ANNUAL REPORT
PRIORITY INCOME FUND, INC. 32

The following table provides quantitative information about significant unobservable inputs used in the fair value measurement of Level 3 investments as of December 31, 2024:

| Asset Category                             |     | Fair Value |             |     | Primary Valuation Technique |     | Unobservable Input 
 Input              |     | Range(1)(2)     |     | Weighted Average(1)(2) |
|:-------------------------------------------|:----|:-----------|------------:|:----|:----------------------------|:----|:-------------------|:----|:----------------|:----|:-----------------------|
| Collateral Loan Obligations - Equity Class |     | $          | 641,184,445 |     | Discounted Cash Flow        |     | Discount Rate      |     | 6.12% - 39.27%  |     | 14.96%                 |
| Collateral Loan Obligations - Debt Class   |     |            | 245,972,412 |     | Discounted Cash Flow        |     | Discount Rate      |     | 10.84% - 42.36% |     | 14.66%                 |
| Total Level 3 Investments                  |     | $          | 887,156,857 |     |                             |     |                    |     |                 |     |                        |

(1) Excludes investments that have been called for redemption or are currently marked to zero fair market value.

(2) Represents the implied discount rate based on our internally generated single-path cash flows that are derived from the fair value estimated by the corresponding multi-path cash flow model utilized by the independent valuation firm.

In determining the range of values for our investments in C