Company: SQFTP
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001437749-25-010185
Chunk: 300

Company: Presidio Property Trust, Inc.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9A
Chunk 300
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fey 

      /s/ Tracie Hager 
      
      Director 
      
     March 31, 2025

      Tracie Hager 

      71

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
 
  Page 
  
 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB ID 569) F-1
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB ID 23) 
  
 FINANCIAL STATEMENTS:  
 Consolidated Balance Sheets F-4
 Consolidated Statements of Operations F-5
 Consolidated Statements of Equity F-6
 Consolidated Statements of Cash Flows F-7
 Notes to Consolidated Financial Statements F-8
  
Financial Statement Schedules: 
 Schedule III - Real Estate Assets and Accumulated Depreciation and Amortization F-39

Report of Independent Registered Public Accounting Firm
 
To the Shareholders and the Board of Directors of
 
Presidio Property Trust, Inc.
 
Opinion on the Financial Statements
 
We have audited the accompanying consolidated balance sheet of Presidio Property Trust, Inc (the “Company”) as of December 31, 2024, the related consolidated statements of operations, equity, and cash flows for the year then ended, and the related notes and financial statement Schedule III – Real Estate and Accumulated Depreciation and Amortization (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2024, and the consolidated results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.
 
Basis for Opinion
 
These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
 
We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material