# EDGAR Filing Document

**Accession Number:** 0001456772
**File Stem:** 0001104659-26-070541
**Filing Date:** 2026-6
**Character Count:** 190536
**Document Hash:** e816c66a415c4c8a7e46035c4b92c604
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-070541.hdr.sgml**: 20260604

**ACCESSION NUMBER**: 0001104659-26-070541

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 80

**CONFORMED PERIOD OF REPORT**: 20260529

**ITEM INFORMATION**: Results of Operations and Financial Condition

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260604

**DATE AS OF CHANGE**: 20260604

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** OFFICE PROPERTIES INCOME TRUST
- **CENTRAL INDEX KEY:** 0001456772
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 264273474
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-34364
- **FILM NUMBER:** 261065302

**BUSINESS ADDRESS:**
- **STREET 1:** C/O THE RMR GROUP
- **STREET 2:** TWO NEWTON PL., 255 WASH. ST., STE. 300
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02458
- **BUSINESS PHONE:** (617) 219-1440

**MAIL ADDRESS:**
- **STREET 1:** C/O THE RMR GROUP
- **STREET 2:** TWO NEWTON PL., 255 WASH. ST., STE. 300
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02458

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GOVERNMENT PROPERTIES INCOME TRUST
- **DATE OF NAME CHANGE:** 20161006

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Government Properties Income Trust
- **DATE OF NAME CHANGE:** 20090220

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): May 29, 2026

**OFFICE PROPERTIES INCOME TRUST**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Maryland** | **001-34364** | **26-4273474** |
| (State or other jurisdiction of <br> incorporation) | (Commission File<br> Number) | (IRS Employer <br> Identification No.) |

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| | |
|:---|:---|
| **Two Newton Place, **255 Washington Street, **Suite 300** <br> **Newton, Massachusetts** | **02458-1634** |
| (Address of principal executive offices) | (Zip Code) |

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**(617) 219-1440**

(Registrant's telephone number, including area code)

**N/A**

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

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| Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |

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Securities registered pursuant to Section 12(b) of the Act:

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|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| N/A | N/A | N/A |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ◻

*In this Current Report on Form 8-K (this "**Current Report**"), the terms the "Company," "we," "us," and "our" refer to Office Properties Income Trust.*

**Item 2.02. Results of Operations and Financial Condition.**

On June 4, 2026, the Company issued a presentation of supplemental information for the three months ended March 31, 2026. A copy of the Company's presentation is furnished as Exhibit 99.1 hereto.

**Item 7.01. Regulation FD Disclosure.**

The disclosure set forth above under Item 2.02 of this Current Report on Form 8-K is incorporated by reference herein.

As previously reported, on October 30, 2025, the Company and its debtor affiliates (collectively, the "***Debtors***") each commenced with the United States Bankruptcy Court for the Southern District of Texas (the "***Bankruptcy Court***") a voluntary case (collectively, the "***Chapter 11 Cases***") under chapter 11 of title 11 of the United States Code (the "***Bankruptcy Code***"). The Chapter 11 Cases are jointly administered under the caption *In re Office Properties Income Trust*, et al., Case No. 25-90530.

*Monthly Operating Reports*

On May 29, 2026, the Debtors filed their Monthly Operating Reports (the "***MORs***") with the Bankruptcy Court. The MORs provide financial and operational information regarding the Company's performance during the period of April 1, 2026 through April 30, 2026. The Debtors continue to operate their businesses and manage their properties as debtors-in-possession under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and orders of the Bankruptcy Court.

The Company's MOR is attached as Exhibit 99.2. Copies of the MORs and other filings with the Bankruptcy Court related to the Chapter 11 Cases are available for review and download, free of charge, on the website of the Debtors' claims, noticing, and solicitation agent at https://restructuring.ra.kroll.com/OPI or through the Bankruptcy Court's website, for a fee, at https://ecf.txsb.uscourts.gov. The information contained on, or that may be accessed through, the websites referenced in this Current Report on Form 8-K in each case is not incorporated by reference into, and is not a part of, this Current Report on Form 8-K.

*Cautionary Statement Regarding the MORs*

The Company cautions investors and potential investors not to place undue reliance upon the information contained in the MORs, which were not prepared for the purpose of providing the basis for an investment decision relating to any of the securities of the Company. The MORs are limited in scope, cover a limited time period, and have been prepared solely for the purpose of complying with the reporting requirements of the Bankruptcy Court. The MORs were not audited or reviewed by independent accountants, were not prepared in accordance with generally accepted accounting principles, are in a format prescribed by applicable bankruptcy rules and guidelines, and are subject to future adjustment and reconciliation. There can be no assurance that, from the perspective of an investor or potential investor in the Company's securities, the MORs are complete. The MORs also contain information for periods which are shorter or otherwise different from those required in the Company's reports pursuant to the Securities Exchange Act of 1934, as amended (the "***Exchange Act***"), and such information might not be indicative of the Company's financial condition or operating results for the periods that would be reflected in the Company's financial statements or in its reports pursuant to the Exchange Act. Results and projections set forth in the MORs should not be viewed as indicative of future results.

*Cautionary Note Concerning Forward Looking Statements*

This Current Report contains statements that constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 and other securities laws. Also, whenever we use words such as "believe," "expect," "anticipate," "intend," "plan," "estimate," "will," "may," and negatives or derivatives of these or similar expressions, we are making forward-looking statements. These forward-looking statements are based upon our present intent, beliefs, or expectations, but forward-looking statements are not guaranteed to occur and may not occur. Actual results may differ materially from those contained in or implied by our forward-looking statements as a result of various factors. These forward-looking statements include, among others, statements about the process and potential outcomes of the Chapter 11 Cases. Forward-looking statements are based on the Company's current expectations, assumptions, and estimates and are subject to risk, uncertainties, and other important factors that are difficult to predict and that could cause actual results to differ materially and adversely from those expressed or implied. These risks include, among others, those related to: the Company's ability to consummate the plan of reorganization confirmed by the Bankruptcy Court; the duration and outcome of the Chapter 11 Cases; the Company suffering from a long and protracted restructuring; the impact of the Chapter 11 Cases on the Company's operations, reputation, and relationships with tenants, lenders, and vendors; the Company having insufficient liquidity; the availability of financing; the ability to satisfy the conditions precedent to the restructuring support agreement entered into in connection with the Chapter 11 Cases; the effectiveness of the overall restructuring activities pursuant to the Chapter 11 Cases and any additional strategies that the Company may employ to address its liquidity and capital resources and achieve its stated goals; and the Company's historical financial information not being indicative of its future performance as a result of the Chapter 11 Cases.

The information contained in the Company's filings with the Securities and Exchange Commission (the "***SEC***"), including under the caption "Risk Factors" in the Company's Annual Report on Form 10-K for the year ended December 31, 2025 and subsequent filings with the SEC, or incorporated herein or therein, identifies other important factors that could cause differences from our forward-looking statements. The Company's filings with the SEC are available on the SEC's website at www.sec.gov.

You should not place undue reliance upon the Company's forward-looking statements.

Except as required by law, we do not intend to update or change any forward-looking statements as a result of new information, future events or otherwise.

**Item 9.01. Financial Statements and Exhibits**

**(d) Exhibits**

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| | |
|:---|:---|
| **<u>Exhibit No.</u>** | **<u>Description of Exhibit</u>** |
| [99.1](tm2616542d1_ex99-1.htm) | [Supplemental Information dated June 4, 2026.](tm2616542d1_ex99-1.htm) |
| [99.2](tm2616542d1_ex99-2.htm) | [Office Properties Income Trust Monthly Operating Report for the period of April 1, 2026 through April 30, 2026.](tm2616542d1_ex99-2.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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|:---|:---|
| **OFFICE PROPERTIES INCOME TRUST** | **OFFICE PROPERTIES INCOME TRUST** |
| By: | /s/ Brian E. Donley |
| Name: | Brian E. Donley |
| Title: | Chief Financial Officer and Treasurer |

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Dated: June 4, 2026

## Exhibit 99.1

**Exhibit 99.1**

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img001.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Supplemental Information June 4, 2026 Exhibit 99.1 |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img002.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Q1 2026 2 **Table of Contents** PORTFOLIO INFORMATION Summary Same Property Results................................................................................................................................................ 4 Occupancy and Leasing Summary............................................................................................................................................. 5 Tenant Diversity and Credit Characteristics ............................................................................................................................. 6 Tenants Representing 1% or More of Total Annualized Rental Income ............................................................................. 7 Lease Expiration Schedule........................................................................................................................................................... 8 Capital Expenditures Summary .................................................................................................................................................. 9 Property Dispositions.................................................................................................................................................................... 10 Investment in Unconsolidated Joint Venture........................................................................................................................... 11 APPENDIX Calculation and Reconciliation of NOI and Cash Basis NOI.................................................................................................. 13 Reconciliation and Calculation of Same Property NOI and Same Property Cash Basis NOI.......................................... 14 Property Details (by Collateral Pool).......................................................................................................................................... 15 Non-GAAP Financial Measures and Certain Definitions........................................................................................................ 22 WARNING CONCERNING FORWARD-LOOKING STATEMENTS....................................................................................................... 23 Corporate Headquarters: Two Newton Place 255 Washington Street, Suite 300 Newton, Massachusetts 02458-1634 www.opireit.com Investor Relations Contact: Kevin Barry, Senior Director (617) 219-1410 kbarry@opireit.com ir@opireit.com All amounts in this presentation are unaudited. Unless otherwise noted, all data presented in this presentation excludes two properties, which are encumbered by a $48.9 million mortgage note, owned by an unconsolidated joint venture in which OPI owns a 51% interest. See page 11 for information regarding this joint venture and its related mortgage note. Please refer to Non-GAAP Financial Measures and Certain Definitions for terms used throughout this presentation. |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img003.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 3 Portfolio Information |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img004.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 4 For the Three Months Ended 3/31/2026 3/31/2025 Properties (end of period) 117 117 Rentable sq. ft. 16,350 16,355 Percent leased 81.3% 85.4% Rental income $99,742 $103,899 Same Property NOI $55,398 $60,482 Same Property Cash Basis NOI $52,646 $52,904 Same Property NOI % margin 55.5% 58.2% Same Property Cash Basis NOI % margin 54.2% 54.9% Same Property NOI % change (8.4%) Same Property Cash Basis NOI % change (0.5%) Summary Same Property Results (dollars and sq. ft. in thousands) Houston, TX |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img005.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 5 As of and for the Three Months Ended 3/31/2026 12/31/2025 9/30/2025 6/30/2025 3/31/2025 Properties (end of period) 122 122 124 125 125 Rentable sq. ft. 17,113 17,113 17,214 17,270 17,274 Percentage leased 78.2% 78.2% 78.3% 81.2% 81.3% Leasing Activity (Sq. Ft.): New leases 35 49 51 138 50 Renewals 177 104 131 278 173 Total 212 153 182 416 223 % Change in GAAP Rent: (1) New leases 12.1% (15.9%) (26.7%) 8.5% (3.5%) Renewals 8.8% (19.7%) (11.6%) 5.2% 19.3% Total 9.3% (18.6%) (16.7%) 6.4% 13.5% Weighted Average Lease Term by Sq. Ft. (years): New leases 1.6 7.5 4.7 4.7 10.3 Renewals 5.1 7.9 4.2 5.8 10.3 Total 4.5 7.8 4.3 5.4 10.3 Leasing Cost and Concession Commitments: New leases $513 $1,084 $1,217 $6,050 $3,788 Renewals 4,003 5,664 1,292 1,924 6,835 Total $4,516 $6,748 $2,509 $7,974 $10,623 Leasing Cost and Concession Commitments per Sq. Ft.: New leases $14.73 $21.75 $23.90 $44.00 $75.50 Renewals $22.67 $54.88 $9.81 $6.93 $39.47 Total $21.36 $44.09 $13.74 $19.21 $47.56 Leasing Cost and Concession Commitments per Sq. Ft. per Year: New leases $9.24 $2.88 $5.10 $9.34 $7.33 Renewals $4.48 $6.91 $2.33 $1.20 $3.83 Total $4.76 $5.64 $3.16 $3.53 $4.62 (1) Percent difference in prior rents charged for same space or, in the case of space acquired vacant, market rental rates for similar space in the building at the date of acquisition. Rents include estimated recurring expense reimbursements paid to us, exclude lease value amortization and are net of lease concessions. Occupancy and Leasing Summary (dollars and sq. ft. in thousands, except per sq. ft. data) This leasing summary is based on leases entered during the periods indicated. |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img006.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 6 Investment Grade 60.1% Not Rated 33.0% Non-Investment Grade 6.9% Percentage of Total Annualized Rental Income Tenant Credit Characteristics (4) (3) Tenant Industry Tenant Diversity and Credit Characteristics As of March 31, 2026 U.S. Government: 17.5% Technology & Communications: 15.3% Real Estate & Legal & Other Financial: 14.9% Professional Services: 13.6% Manufacturing & Transportation: 13.5% Government Contractors: 8.9% State and Municipalities: 8.6% Other: 4.5% Life Sciences and Medical: 3.2% |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img007.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 7 Tenant Credit Rating Sq. Ft. % of Leased Sq. Ft. Annualized Rental Income % of Total Annualized Rental Income 1 U.S. Government Investment Grade 2,415 18.1% $67,840 17.5% 2 Alphabet Inc. (Google) Investment Grade 386 2.9% 21,753 5.6% 3 IG Investments Holdings LLC Not Rated 337 2.5% 18,659 4.8% 4 Bank of America Corporation Investment Grade 577 4.3% 17,076 4.4% 5 Shook, Hardy & Bacon L.L.P. Not Rated 412 3.1% 13,638 3.5% 6 Northrop Grumman Corporation Investment Grade 337 2.5% 10,706 2.8% 7 State of California Investment Grade 367 2.7% 10,330 2.7% 8 State of Georgia Investment Grade 308 2.3% 8,135 2.1% 9 Sonoma Biotherapeutics, Inc. Not Rated 84 0.6% 7,492 1.9% 10 Genesys Cloud Services Holdings I, LLC Non Investment Grade 275 2.1% 6,297 1.6% 11 Automatic Data Processing, Inc. Investment Grade 289 2.2% 6,285 1.6% 12 Compass Group plc Investment Grade 267 2.0% 6,122 1.6% 13 Church & Dwight Co., Inc. Investment Grade 250 1.9% 6,055 1.6% 14 Leidos Holdings Inc. Investment Grade 159 1.2% 5,823 1.5% 15 AT&T Inc. Investment Grade 425 3.2% 5,751 1.5% 16 Primerica, Inc. Investment Grade 344 2.6% 5,730 1.5% 17 Science Applications International Corp Non Investment Grade 159 1.2% 5,118 1.3% 18 Rocky Mountain University of Health Professions, Inc. Not Rated 170 1.3% 4,523 1.2% 19 CommScope Holding Company Inc. Non Investment Grade 96 0.7% 4,507 1.2% 20 Hartford Financial Services Group Inc Investment Grade 143 1.1% 4,424 1.1% 21 Berkshire Hathaway Inc. Investment Grade 134 1.0% 4,255 1.1% 22 BAE Systems plc Investment Grade 139 1.0% 3,920 1.0% 8,073 60.5% $244,439 63.1% Tenants Representing 1% or More of Total Annualized Rental Income As of March 31, 2026 (dollars and sq. ft. in thousands) |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img008.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 8 Year (1) Number of Leases Expiring Leased Square Feet Expiring % of Total Leased Square Feet Expiring Cumulative % of Total Leased Square Feet Expiring Annualized Rental Income Expiring % of Total Annualized Rental Income Expiring Cumulative % of Total Annualized Rental Income Expiring 2026 33 369 2.8% 2.8% $12,202 3.1% 3.1% 2027 35 1,818 13.6% 16.4% 48,454 12.5% 15.6% 2028 18 512 3.8% 20.2% 27,103 7.0% 22.6% 2029 39 1,091 8.2% 28.4% 33,068 8.5% 31.1% 2030 31 1,060 7.9% 36.3% 32,126 8.3% 39.4% 2031 29 1,629 12.2% 48.5% 38,670 10.0% 49.4% 2032 16 605 4.5% 53.0% 18,546 4.8% 54.2% 2033 15 1,258 9.4% 62.4% 24,775 6.4% 60.6% 2034 12 1,789 13.4% 75.8% 48,971 12.6% 73.2% 2035 and thereafter 34 3,244 24.2% 100.0% 104,383 26.8% 100.0% Total 262 13,375 100.0% $388,298 100.0% Weighted average remaining lease term (in years) 6.4 6.4 (1) The year of lease expiration is pursuant to current contract terms. Lease Expiration Schedule As of March 31, 2026 (dollars and sq. ft. in thousands) Atlanta, GA |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img009.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 9 For the Three Months Ended 3/31/2026 12/31/2025 9/30/2025 6/30/2025 3/31/2025 Lease related costs $8,458 $15,624 $4,257 $8,830 $10,727 Building improvements 2,350 2,292 3,922 4,327 3,011 Recurring capital expenditures 10,808 17,916 8,179 13,157 13,738 Development, redevelopment and other activities 109 (262) 598 565 83 Total capital expenditures $10,917 $17,654 $8,777 $13,722 $13,821 Average rentable sq. ft. during period 17,113 17,164 17,242 17,272 17,519 Building improvements per average sq. ft. during period $0.14 $0.13 $0.23 $0.25 $0.17 Capital Expenditures Summary (dollars and sq. ft. in thousands, except per sq. ft. data) Capital Expenditures Summary San Jose, CA |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img010.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 10 Dispositions: Date Sold Location Number of Properties Sq. Ft. Gross Sales Price Gross Sales Price Per Sq. Ft. 7/8/2025 Detroit, MI 1 56 $2,150 $38.39 12/19/2025 Tempe, AZ 2 101 11,038 109.29 Total 3 157 $13,188 $84.00 Property Dispositions Since July 1, 2025 (dollars and sq. ft. in thousands, except per sq. ft. data) |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img011.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 11 Unconsolidated Joint Venture: Joint Venture OPI Ownership OPI Investment Number of Properties Location Sq. Ft. Occupancy Weighted Average Remaining Lease Term (1) Prosperity Metro Plaza 51% $17,075 2 Fairfax, VA 346 89.8% 4.6 years (1) Lease term is weighted based on annualized rental income. (2) Includes the effect of mark to market accounting. (3) Reflects OPI's proportionate share of the principal debt balance based on its ownership percentage of the joint venture; none of the debt is recourse to OPI. (4) Reflects OPI's proportionate share of operating results based on its ownership percentage of the joint venture. (5) Includes interest expense, net of other income. (6) OPI's unconsolidated joint venture reports rental income on a straight line basis over the terms of the respective leases; accordingly, rental income includes non-cash straight line rent adjustments. Rental income also includes expense reimbursements, tax escalations, parking revenues, service income and other fixed and variable charges paid to the unconsolidated joint venture by its tenants, as well as the net effect of non-cash amortization of intangible lease assets and liabilities. Investment in Unconsolidated Joint Venture As of March 31, 2026 (dollars and sq. ft. in thousands) Results of Operations - Prosperity Metro Plaza: (4) For the Three Months Ended March 31, 2026 Equity in losses $110 Depreciation and amortization 582 Other expenses, net (5) 236 NOI 928 Non-cash straight line rent adjustments included in rental income (6) (86) Cash Basis NOI $842 Outstanding Unconsolidated Debt: Joint Venture OPI Ownership Interest Rate (2) Maturity Date Principal Balance Annual Debt Service Principal Balance at Maturity OPI Share of Principal Balance (3) Prosperity Metro Plaza 51% 4.090% 12/1/2029 $48,877 $2,833 $45,246 $24,927  |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img012.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 12 Appendix |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img013.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 13 For the Three Months Ended 3/31/2026 12/31/2025 9/30/2025 6/30/2025 3/31/2025 Calculation of NOI and Cash Basis NOI: Rental income $108,868 $105,315 $109,127 $114,499 $113,615 Property operating expenses (52455) (43980) (52105) (49031) (52230) NOI 56,413 61,335 57,022 65,468 61,385 Non-cash straight line rent adjustments included in rental income (1936) (4832) (4750) (6636) (6856) Lease value amortization included in rental income (140) (140) (140) (159) (123) Lease termination fees included in rental income (655) (817) (1179) (582) (559) Non-cash amortization included in other operating expenses (13) (13) (13) (13) (13) Cash Basis NOI $53,669 $55,533 $50,940 $58,078 $53,834 Reconciliation of Net (Loss) Income to NOI and Cash Basis NOI: Net loss $(93021) $(118982) $(66339) $(41186) $(45867) Equity in net (losses) earnings of investees (110) (90) 115 128 252 Income tax (benefit) expense (146) 146 (261) 94 137 Loss before income tax (benefit) expense and equity in net (losses) earnings of investees (93277) (118926) (66485) (40964) (45478) Reorganization items, net 59,532 78,333 — — — Net loss (gain) on early extinguishment of debt — — 354 (148) 243 Interest expense 42,207 44,310 53,259 52,507 53,378 Interest and other income (431) (394) (802) (788) (1162) Loss (gain) on sale of real estate — (5488) (6) (159) 4,737 General and administrative 4,299 4,591 4,964 4,816 5,058 Transaction related costs — 14,735 22,904 3,940 876 Loss (gain) on impairment of real estate — (378) — 2,426 — Depreciation and amortization 44,083 44,552 42,834 43,838 43,733 NOI 56,413 61,335 57,022 65,468 61,385 Non-cash amortization included in other operating expenses (13) (13) (13) (13) (13) Lease termination fees included in rental income (655) (817) (1179) (582) (559) Lease value amortization included in rental income (140) (140) (140) (159) (123) Non-cash straight line rent adjustments included in rental income (1936) (4832) (4750) (6636) (6856) Cash Basis NOI $53,669 $55,533 $50,940 $58,078 $53,834 Calculation and Reconciliation of NOI and Cash Basis NOI (dollars in thousands) |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img014.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 14 For the Three Months Ended 3/31/2026 3/31/2025 Reconciliation of NOI to Same Property NOI: Rental income $108,868 $113,615 Property operating expenses (52455) (52230) NOI 56,413 61,385 Less: NOI of properties not included in same property results (1015) (903) Same Property NOI $55,398 $60,482 Calculation of Same Property Cash Basis NOI: Same Property NOI $55,398 $60,482 Add: Lease value amortization included in rental income (140) (170) Less: Non-cash straight line rent adjustments included in rental income (1852) (6745) Lease termination fees included in rental income (655) (559) Non-cash amortization included in property operating expenses (105) (104) Same Property Cash Basis NOI $52,646 $52,904 Reconciliation and Calculation of Same Property NOI and Same Property Cash Basis NOI (dollars in thousands) Seattle, WA |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img015.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 15 Property Detail (by Collateral Pool) As of March 31, 2026 (dollars and sq. ft. in thousands) Number of Properties Sq. Ft. Sq. Ft. Expiring Through December 31st, 2026 Occupancy Weighted Average Remaining Lease Term Annualized Rental Income Trailing Twelve Months NOI Trailing Twelve Months Cash Basis NOI Unspent Leasing Related Obligations Gross Book Value of Real Estate Assets Encumbered Properties (1) Credit Agreement 2235 Iron Point Road, Folsom, CA 1 96 — 100.0% 3.6 $2,895 $2,311 $2,449 $— $14,138 4560 Viewridge Avenue, San Diego, CA 1 93 — 100.0% 5.2 3,524 2,326 2,380 — 28,961 440 First Street, NW, Washington, D.C. 1 142 22 82.9% 6.1 7,942 4,442 3,870 17 94,276 180 Ted Turner Drive SW, Atlanta, GA 1 91 — 100.0% 11.4 3,695 2,132 1,256 — 37,640 600 West Peachtree Street NW, Atlanta, GA 1 387 3 94.8% 3.6 9,820 5,730 6,243 323 71,440 1000 West Fulton Market, Chicago, IL 1 545 — 92.9% 3.2 27,939 15,420 14,912 — 364,228 2020 S. Arlington Heights, Arlington Heights, IL 1 58 — 100.0% 14.8 1,682 1,040 1,132 — 18,784 2555 Grand Boulevard, Kansas City, MO 1 596 — 69.2% 7.9 13,638 7,408 6,816 7,417 98,394 2300 Yorkmont Road, Charlotte, NC 1 151 17 100.0% 4.2 3,498 2,136 2,297 — 26,267 2400 Yorkmont Road, Charlotte, NC 1 133 — 100.0% 4.8 3,054 1,702 1,844 — 15,939 14668 Lee Road, Chantilly, VA 1 170 — 97.5% 13.1 5,847 4,134 3,836 — 58,223 14672 Lee Road, Chantilly, VA 1 159 — 100.0% 1.1 5,118 3,674 3,883 — 47,828 1751 Blue Hills Drive, Roanoke, VA 1 399 — 100.0% 7.5 2,168 1,768 1,800 — 15,431 45101 Warp Drive, Sterling, VA 1 161 — 100.0% 8.4 5,114 3,394 3,476 — 33,670 45201 Warp Drive, Sterling, VA 1 88 — 100.0% 8.4 2,806 1,840 1,887 — 18,748 45301 Warp Drive, Sterling, VA 1 88 — 100.0% 8.4 2,786 1,841 1,883 401 50,817 2420 Stevens Center Place, Richland, WA 1 93 — 100.0% 7.5 2,565 1,636 1,403 — 16,699 2430 Stevens Center Place, Richland, WA 1 47 — 100.0% 7.5 1,304 771 653 — 9,222 5353 Yellowstone Road, Cheyenne, WY 1 106 — 92.9% 14.7 2,590 1,745 1,104 75 15,066 Credit Agreement 19 3,603 42 92.3% 6.1 107,985 65,450 63,124 8,233 1,035,771 (1) For more information on OPI's debt agreements and encumbrances, see OPI's Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 which is available on the SEC's website at www.sec.gov. |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img016.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 16 Property Detail (by Collateral Pool) As of March 31, 2026 (dollars and sq. ft. in thousands) Number of Properties Sq. Ft. Sq. Ft. Expiring Through December 31st, 2026 Occupancy Weighted Average Remaining Lease Term Annualized Rental Income Trailing Twelve Months NOI Trailing Twelve Months Cash Basis NOI Unspent Leasing Related Obligations Gross Book Value of Real Estate Assets $445M Senior Notes due 2027 2115 O'Nel Drive, San Jose, CA 1 99 — 100.0% 7.7 2,908 2,482 3,029 1,483 24,357 2544 Campbell Place, Carlsbad, CA 1 45 — 100.0% 6.3 1,259 650 155 1,109 6,911 47131 Bayside Parkway, Fremont, CA 1 101 — 100.0% 11.8 3,230 2,548 23 — 18,407 11 Dupont Circle, NW, Washington, D.C. 1 159 — 74.7% 6.2 7,198 4,638 3,212 103 110,259 1401 K Street, NW, Washington, D.C. 1 130 8 57.7% 4.5 3,981 1,231 1,394 — 84,974 20 Massachusetts Avenue NW, Washington, D.C. (1) 1 188 — —% — — 2,238 2,636 — 283,916 625 Indiana Avenue, NW, Washington, D.C. 1 165 60 94.7% 5.5 7,724 4,386 4,249 — 64,310 8900 Grand Oak Circle, Tampa, FL 1 68 — 100.0% 5.9 2,066 1,103 1,108 — 15,550 100 North Washington Street, Boston, MA 1 49 8 33.7% 1.3 641 14 37 121 27,606 126-132 North Washington Street, Boston, MA 1 13 8 100.0% 0.6 396 55 55 — 11,865 25 Newport Avenue Extension, Quincy, MA 1 93 1 100.0% 5.2 2,480 1,143 1,098 — 16,988 251 Causeway Street, Boston, MA 1 141 — —% — — (1502) (1516) — 30,850 10320 Little Patuxent Parkway, Columbia, MD 1 155 2 47.6% 3.4 2,331 590 665 139 31,978 2009-2011 Commerce Park Drive, Annapolis, MD 1 51 — 100.0% 11.1 1,822 1,209 1,083 — 11,622 4201 Patterson Avenue, Baltimore, MD 1 85 85 100.0% — 1,270 703 694 — 12,121 520 Gaither Road, Rockville, MD 1 139 — 100.0% 5.9 3,920 2,194 2,481 4,604 46,252 530 Gaither Road, Rockville, MD 1 216 98 100.0% 2.5 6,991 4,028 3,282 340 60,762 534 Gaither Road, Rockville, MD 1 3 — 100.0% 10.7 23 (21) (21) — 608 540 Gaither Road, Rockville, MD 1 131 — 61.2% 3.3 2,409 831 1,218 — 35,194 (1) Sq. Ft. excludes 240 square feet under a hotel management agreement. |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img017.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 17 Property Detail (by Collateral Pool) As of March 31, 2026 (dollars and sq. ft. in thousands) Number of Properties Sq. Ft. Sq. Ft. Expiring Through December 31st, 2026 Occupancy Weighted Average Remaining Lease Term Annualized Rental Income Trailing Twelve Months NOI Trailing Twelve Months Cash Basis NOI Unspent Leasing Related Obligations Gross Book Value of Real Estate Assets $445M Senior Notes due 2027 - Continued 6315 Hillside Court, Columbia, MD 1 44 — 19.6% 2.2 178 (38) (27) — 6,009 7001 Columbia Gateway Drive, Columbia, MD 1 117 — 69.5% 4.3 2,493 1,061 1,098 957 31,670 4241 NE 34th Street, Kansas City, MO 1 88 — 100.0% 4.5 2,048 839 830 — 12,112 299 Jefferson Road, Parsippany, NJ 1 151 — —% — — (854) (854) — 20,497 10b Airline Drive, Colonie, NY 1 64 — 100.0% 4.9 917 552 594 34 10,879 1212 Pittsford - Victor Road, Pittsford, NY 1 55 — 100.0% 3.8 1,169 536 525 — 4,573 8800 Tinicum Boulevard, Philadelphia, PA 1 441 — —% — — (2721) (2721) — 55,430 446 Wrenplace Road, Fort Mill, SC 1 150 — 100.0% 5.5 2,962 2,731 2,677 — 35,388 1511 East Common Street, New Braunfels, TX 1 63 — 100.0% 4.3 2,017 980 946 100 10,499 8675, 8701-8711 Freeport Pkwy and 8901 Esters Blvd, Irving, TX 3 458 — —% — — (277) (190) — 64,483 45600 Woodland Road, Sterling, VA 1 110 — 100.0% 4.0 3,627 2,492 2,460 449 26,602 45610 Woodland Road, Sterling, VA 1 111 6 78.5% 5.3 2,529 1,184 932 284 27,996 7987 Ashton Avenue, Manassas, VA 1 69 — 100.0% 4.8 1,694 973 1,098 1,007 13,708 9960 Mayland Drive, Richmond, VA 1 174 — 99.0% 0.8 3,609 2,266 2,596 — 27,822 $445M Senior Notes due 2027 35 4,126 276 57.8% 5.0 73,892 38,244 34,846 10,730 1,242,198  |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img018.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 18 Property Detail (by Collateral Pool) As of March 31, 2026 (dollars and sq. ft. in thousands) Number of Properties Sq. Ft. Sq. Ft. Expiring Through December 31st, 2026 Occupancy Weighted Average Remaining Lease Term Annualized Rental Income Trailing Twelve Months NOI Trailing Twelve Months Cash Basis NOI Unspent Leasing Related Obligations Gross Book Value of Real Estate Assets $300M Senior Notes due 2029 15451 North 28th Avenue, Phoenix, AZ 1 67 — 100.0% 6.8 1,444 867 681 — 14,733 2500 Walsh Avenue, Santa Clara, CA 1 66 — 100.0% 8.8 2,872 2,169 2,013 — 23,197 2548 Campbell Place, Carlsbad, CA 1 46 — 100.0% 5.0 1,831 1,529 1,583 — 11,232 350 West Java Drive, Sunnyvale, CA 1 96 — 100.0% 6.7 4,507 3,582 3,629 — 32,904 77 Rio Robles Drive, San Jose, CA 1 68 — 100.0% 4.7 2,660 1,801 1,913 — 25,818 915 L Street, Sacramento, CA 1 164 4 98.0% 4.7 5,716 3,652 3,678 — 50,489 9815 Goethe Road, Sacramento, CA 1 88 — 100.0% 7.3 2,096 1,171 1,145 8 19,413 7850 Southwest 6th Court, Plantation, FL 1 136 — 100.0% 11.6 4,255 2,831 2,649 — 58,676 1224 Hammond Drive NE, Atlanta, GA 1 358 — 97.4% 9.6 18,659 12,606 12,073 54 191,091 1185 South Vinnell Way, Boise, ID 1 30 — 100.0% 15.9 1,031 511 447 — 10,726 1249 South Vinnell Way, Boise, ID 1 60 — 100.0% 5.6 1,415 757 742 860 12,883 1387 South Vinnell Way, Boise, ID 1 91 — 100.0% 5.6 2,034 1,147 1,098 1,309 18,525 12515-4 Research Boulevard, Austin, TX 1 93 — 100.0% 3.3 2,878 1,941 2,093 — 15,589 3600 Wiseman Boulevard, San Antonio, TX 1 100 — 100.0% 6.6 3,288 2,055 2,016 — 20,902 1800 Novell Place, Provo, UT 1 412 — 87.8% 9.7 9,381 6,037 4,929 119 97,524 2101 Bermuda Hundred Drive, Chester, VA 1 225 — 100.0% 7.8 1,414 1,119 1,069 — 14,061 65 Bowdoin Street, S. Burlington, VT 1 27 — 100.0% 3.3 1,178 668 665 — 10,122 $300M Senior Notes due 2029 17 2,127 4 96.9% 8.0 66,659 44,443 42,423 2,350 627,885  |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img019.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 19 Property Detail (by Collateral Pool) As of March 31, 2026 (dollars and sq. ft. in thousands) Number of Properties Sq. Ft. Sq. Ft. Expiring Through December 31st, 2026 Occupancy Weighted Average Remaining Lease Term Annualized Rental Income Trailing Twelve Months NOI Trailing Twelve Months Cash Basis NOI Unspent Leasing Related Obligations Gross Book Value of Real Estate Assets $610M Senior Notes due 2029 445 Jan Davis Drive, Huntsville, AL 1 57 — 100.0% 5.3 948 846 853 — 6,840 10350 NW 112th Avenue, Miami, FL 1 79 — 100.0% 1.8 3,337 2,449 2,449 — 19,145 4712 Southpark Boulevard, Ellenwood, GA 1 352 — 100.0% 8.4 4,046 2,569 1,695 3,237 25,439 1415 West Diehl Road, Naperville, IL 1 735 — 55.5% 6.0 10,695 6,536 5,842 — 121,866 330 Billerica Road, Chelmsford, MA 1 98 5 59.1% 9.3 1,479 822 741 — 12,739 2645 and 2655 Long Lake Road, Roseville, MN 1 58 — 100.0% 9.2 1,312 646 481 — 11,327 18010 Burt Street, Omaha, NE 1 101 — 100.0% 8.3 2,369 1,824 1,344 — 19,453 2231 Schrock Road, Columbus, OH 1 42 — 100.0% 6.3 517 420 394 — 3,661 10451 Clay Road, Houston, TX 1 97 — 100.0% 3.0 2,312 2,193 1,893 — 23,673 16001 North Dallas Parkway, Addison, TX 2 554 — 100.0% 10.9 16,387 11,210 2,381 17,475 122,098 202 North Castlegory Road, Houston, TX 1 84 — 100.0% 1.8 2,826 1,654 1,697 — 14,396 3400 West Plano Parkway, Plano, TX 1 235 — 100.0% 5.1 1,710 1,776 1,517 — 25,711 4221 W. John Carpenter Freeway, Irving, TX 1 54 — 100.0% 7.2 936 696 633 790 6,189 14660 Lee Road, Chantilly, VA 1 80 — 100.0% 3.8 2,908 1,997 1,740 — 25,650 Two Commercial Place, Norfolk, VA 1 289 — 100.0% 1.3 6,285 4,064 4,352 — 41,858 351 Elliott Ave West, Seattle, WA 1 108 — —% — — (1153) (1153) — 41,005 401 Elliott Ave West, Seattle, WA 1 77 — 1.9% 2.9 86 (1261) (1260) — 103,574 501 Elliott Ave West, Seattle, WA 1 114 — 73.3% 8.5 7,492 5,738 5,358 — 110,784 $610M Senior Notes due 2029 19 3,214 5 81.9% 6.8 65,645 43,026 30,957 21,502 735,408  |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img020.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 20 Property Detail (by Collateral Pool) As of March 31, 2026 (dollars and sq. ft. in thousands) Number of Properties Sq. Ft. Sq. Ft. Expiring Through December 31st, 2026 Occupancy Weighted Average Remaining Lease Term Annualized Rental Income Trailing Twelve Months NOI Trailing Twelve Months Cash Basis NOI Unspent Leasing Related Obligations Gross Book Value of Real Estate Assets Mortgage Notes 145 Rio Robles Drive, San Jose, CA 1 58 — 100.0% 7.3 2,229 1,604 1,556 — 21,283 One Primerica Parkway, Duluth, GA 1 344 — 100.0% 9.8 5,730 5,340 5,198 7,614 55,994 3300 75th Avenue, Landover, MD 1 266 — 100.0% 13.4 4,837 4,476 4,379 — 48,328 1220 Echelon Parkway, Jackson, MS 1 110 — 100.0% 18.6 4,180 2,236 975 550 33,754 500 Charles Ewing Boulevard, Ewing, NJ 1 250 — 100.0% 7.2 6,055 5,676 5,791 — 53,505 701 Clay Road, Waco, TX 1 139 — 100.0% 9.8 3,161 1,704 1,925 — 25,827 22330 Glenn Drive, Sterling, VA 1 167 — 100.0% 5.4 5,488 3,872 3,763 1,683 67,247 Mortgage Notes 7 1,334 — 100.0% 10.1 31,680 24,908 23,587 9,847 305,938 Other Properties Collateralized in Debtor-in- Possession Financing 131 Clayton Street, Montgomery, AL 1 58 — 100.0% 1.3 1,786 1,111 1,105 — 12,229 4344 Carmichael Road, Montgomery, AL 1 49 — 100.0% 3.1 1,631 1,185 1,056 — 16,750 711 S 14th Avenue, Safford, AZ 1 36 2 100.0% 3.1 1,069 642 635 — 9,273 100 Redwood Shores Parkway, Redwood City, CA 1 63 — 23.5% 2.9 582 2,381 2,286 — 28,849 10949 N. Mather Boulevard, Rancho Cordova, CA 1 94 — 100.0% 1.3 2,609 1,540 1,679 — 22,770 11020 Sun Center Drive, Rancho Cordova, CA 1 83 — 100.0% 10.8 2,024 1,108 1,007 — 19,167 51 Rio Robles Drive, San Jose, CA 1 61 — 100.0% 1.3 2,352 2,069 2,049 — 15,119 603 San Juan Avenue, Stockton, CA 1 22 — 100.0% 1.0 971 479 642 — 8,729 12795 West Alameda Parkway, Lakewood, CO 1 167 — —% — — (836) (853) — 5,831 7958 South Chester Street, Centennial, CO 1 167 — 47.7% 7.4 1,865 (640) (982) — 26,547  |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img021.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 21 Property Detail (by Collateral Pool) As of March 31, 2026 (dollars and sq. ft. in thousands) Number of Properties Sq. Ft. Sq. Ft. Expiring Through December 31st, 2026 Occupancy Weighted Average Remaining Lease Term Annualized Rental Income Trailing Twelve Months NOI Trailing Twelve Months Cash Basis NOI Unspent Leasing Related Obligations Gross Book Value of Real Estate Assets Other Properties Collateralized in Debtor-in- Possession Financing - Continued 1211 Connecticut Avenue, NW, Washington, D.C. 1 140 10 38.0% 6.5 2,390 1,289 506 120 68,893 840 First Street, NE, Washington, D.C. 1 253 — 15.4% 4.5 2,060 405 642 — 148,339 8305 NW 62nd Avenue, Johnston, IA 1 199 — 100.0% 0.8 3,283 2,685 3,165 — 26,861 7601 Interactive Way, Indianapolis, IN 1 120 — 100.0% 1.3 2,791 1,751 1,845 60 16,912 7635 Interactive Way, Indianapolis, IN 1 155 — 100.0% 1.3 3,506 2,227 2,349 76 19,824 2001-2003 Commerce Park Drive, Annapolis, MD 1 52 5 50.1% 4.2 544 326 327 — 9,326 6310 Hillside Court, Columbia, MD 1 43 6 100.0% 3.3 1,170 695 726 — 5,687 3550 Green Court, Ann Arbor, MI 1 82 — 100.0% 1.6 1,721 1,614 1,693 — 13,392 18020 Burt Street, Omaha, NE 1 101 — 44.7% 10.3 1,186 (58) (813) — 16,817 9680 Old Bailes Road, Fort Mill, SC 1 60 — 100.0% 1.7 825 692 711 — 6,542 12515-3 Research Boulevard, Austin, TX 1 55 — —% — — (472) (472) — 9,311 2900 West Plano Parkway, Plano, TX 1 191 — 100.0% 5.1 4,040 1,992 1,727 1 25,305 1760 Business Center Drive, Reston, VA 1 275 — —% — — (666) (694) — 80,851 1775 Wiehle Avenue, Reston, VA 1 135 19 60.0% 5.6 2,663 1,509 1,694 1,471 42,443 9201 Forest Hill Avenue, Richmond, VA 1 48 — 100.0% 1.8 1,369 756 872 — 4,925 Vacant land parcels and other — — — —% — — (66) (68) — 6,055 Other Properties Collateralized Debtor-in- Possession Financing 25 2,709 47 60.5% 3.5 42,437 23,718 22,834 1,728 666,747 Sold Properties — — — —% — — 449 449 — — Total / Weighted Average 122 17,113 369 78.2% 6.4 $388,298 $240,238 $218,220 $54,390 $4,613,947  |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img022.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 22 Non-GAAP Financial Measures OPI presents certain "non-GAAP financial measures" within the meaning of the applicable rules of the Securities and Exchange Commission, or the SEC, including NOI, Cash Basis NOI, Same Property NOI and Same Property Cash Basis NOI. These measures do not represent cash generated by operating activities in accordance with GAAP and should not be considered alternatives to net income (loss) as indicators of OPI's operating performance or as measures of OPI's liquidity. These measures should be considered in conjunction with net income (loss) as presented in OPI's consolidated statements of income (loss). OPI considers these non-GAAP measures to be appropriate supplemental measures of operating performance for a REIT, along with net income (loss). OPI believes these measures provide useful information to investors because by excluding the effects of certain historical amounts, such as depreciation and amortization expense, they may facilitate a comparison of OPI's operating performance between periods and with other REITs and, in the case of NOI, Cash Basis NOI, Same Property NOI and Same Property Cash Basis NOI reflecting only those income and expense items that are generated and incurred at the property level may help both investors and management to understand the operations of OPI's properties. NOI and Cash Basis NOI The calculations of net operating income, or NOI, and Cash Basis NOI exclude certain components of net income (loss) in order to provide results that are more closely related to OPI's property level results of operations. OPI calculates NOI and Cash Basis NOI as shown on page 12 and Same Property NOI and Same Property Cash Basis NOI as shown on page 13. OPI defines NOI as income from OPI's real estate less OPI's property operating expenses. NOI excludes amortization of capitalized tenant improvement costs and leasing commissions that OPI records as depreciation and amortization expense. OPI defines Cash Basis NOI as NOI excluding non-cash straight line rent adjustments, lease value amortization, lease termination fees, if any, and non-cash amortization included in other operating expenses. OPI calculates Same Property NOI and Same Property Cash Basis NOI in the same manner that OPI calculates the corresponding NOI and Cash Basis NOI amounts, except that OPI only includes same properties in calculating Same Property NOI and Same Property Cash Basis NOI. OPI uses NOI, Cash Basis NOI, Same Property NOI and Same Property Cash Basis NOI to evaluate individual and company-wide property level performance. Other real estate companies and REITs may calculate NOI, Cash Basis NOI, Same Property NOI and Same Property Cash Basis NOI differently than OPI does. Annualized rental income is calculated using the annualized contractual base rents from OPI's tenants pursuant to its lease agreements as of March 31, 2026, plus straight line rent adjustments and estimated recurring expense reimbursements to be paid to OPI, and excluding lease value amortization. Building improvements generally include expenditures to replace obsolete building components and expenditures that extend the useful life of existing assets. Development, redevelopment and other activities generally include capital expenditure projects that reposition a property or result in new sources of revenue. GAAP is U.S. generally accepted accounting principles. Gross book value of real estate assets is real estate properties at cost calculated in accordance with GAAP, plus certain acquisition costs, if any, before depreciation and purchase price allocations, less impairment writedowns, if any. Investment grade tenants include: (a) investment grade rated tenants; (b) tenants with investment grade rated parent entities that guarantee the tenant's lease obligations; and/or (c) tenants with investment grade rated parent entities that do not guarantee the tenant's lease obligations. Tenants contributing 59.6% of annualized rental income as of March 31, 2026 were investment grade rated (or their payment obligations were guaranteed by an investment grade rated parent) and tenants contributing an additional 0.5% of annualized rental income as of March 31, 2026 were subsidiaries of an investment grade rated parent (although these parent entities are not liable for the payment of rents). Lease related costs generally include capital expenditures used to improve tenants' space or amounts paid directly to tenants to improve their space and leasing related costs, such as brokerage commissions and tenant inducements. Leased square feet is pursuant to leases existing as of March 31, 2026, and includes (i) space being fitted out for tenant occupancy pursuant to OPI's lease agreements, if any, and (ii) space which is leased, but is not occupied or is being offered for sublease by tenants, if any. Square footage measurements are subject to changes when space is remeasured or reconfigured for new tenants. Leasing cost and concession commitments include commitments made for leasing expenditures and concessions, such as tenant improvements, leasing commissions, tenant reimbursements and free rent. Percent leased includes (i) space being fitted out for occupancy pursuant to OPI's lease agreements, if any, and (ii) space which is leased, but is not occupied or is being offered for sublease by tenants, if any, as of the measurement date. REIT is real estate investment trust. Rentable square feet represents total square feet available for lease as of the measurement date. Square footage measurements are subject to changes when space is remeasured or reconfigured for new tenants. Same properties for the three months ended March 31, 2026 is based on properties OPI owned continuously since January 1, 2025; five properties affected by significant redevelopment activities and two properties owned by an unconsolidated joint venture in which OPI owns a 51% interest. Same property cash basis NOI % margin is Same Property Cash Basis NOI as a percentage of same property cash basis rental income. Cash basis rental income excludes non-cash straightline rent adjustments, the net effect of non-cash amortization of intangible lease assets and liabilities and lease termination fees, if any. Same property NOI % margin is Same Property NOI as a percentage of same property rental income. Weighted average remaining lease term is the average remaining lease term in years weighted based on annualized rental income. Non-GAAP Financial Measures and Certain Definitions |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-1img023.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RETURN TO **TABLE OF CONTENTS** Q1 2026 23 Warning Concerning Forward-Looking Statements This presentation contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 and other securities laws that are subject to risks and uncertainties. These statements may include words such as "believe", "expect", "anticipate", "intend", "plan", "estimate", "will", "may" and negatives or derivatives of these or similar expressions. These forward-looking statements include, among others, statements about: the process and potential outcomes of OPI's bankruptcy proceedings; OPI's plan of reorganization and the consummation of the transactions contemplated by such plan; OPI's ability to continue as a going concern; OPI's leverage levels; demand for office space; OPI's future leasing activity, commitments and obligations; economic and market conditions; OPI's liquidity needs and sources; OPI's capital expenditure plans and commitments; OPI's pending or potential dispositions; OPI's redevelopment and construction activities and plans; and the amount and timing of future distributions. Forward-looking statements reflect OPI's current expectations, are based on judgments and assumptions, are inherently uncertain and are subject to risks, uncertainties and other factors, which could cause OPI's actual results, performance or achievements to differ materially from expected future results, performance or achievements expressed or implied in those forward-looking statements. Some of the risks, uncertainties and other factors that may cause OPI's actual results, performance or achievements to differ materially from those expressed or implied by forward-looking statements include, but are not limited to, the following: OPI's ability to consummate the transactions contemplated by its plan of reorganization and emerge from bankruptcy; OPI's ability to comply with the terms of its debt agreements and meet financial covenants; OPI's ability to make required payments on its debt or refinance its debts as they mature or otherwise become due; OPI's ability to maintain sufficient liquidity, including the availability of borrowings under its revolving credit facility and its ability to obtain new debt or equity financing, and otherwise manage leverage; OPI's ability to effectively raise and balance its use of debt and equity capital; whether OPI's tenants will renew or extend their leases and not exercise early termination options pursuant to their leases or that OPI will obtain replacement tenants on terms as favorable to OPI as its prior leases; the likelihood that OPI's government tenants will be negatively impacted by government budget constraints, or changes in the use of real estate by government agencies; OPI's ability to increase or maintain occupancy at its properties on terms desirable to OPI, and OPI's ability to increase rents when its leases expire or renew; the impact of unfavorable market and commercial real estate industry conditions due to uncertainties surrounding interest rates and high inflation, changing tariffs and trade policies and related uncertainty, supply chain disruptions, volatility in the public equity and debt markets and in commercial real estate markets, generally and in the sectors OPI operate, geopolitical instability and tensions, pandemics, any U.S. government shutdown, economic downturns or a possible recession, labor market conditions or changes in real estate utilization, including continued hybrid and other alternative arrangements, among other things, on OPI and its tenants; OPI's tenant and geographic concentration; competition within the commercial real estate industry, particularly in those markets in which OPI's properties are located; OPI's ability to sell properties at prices it targets, and the timing of such sales; OPI's ability to manage its capital expenditures and other operating costs effectively and to maintain and enhance its properties and their appeal to tenants; the financial strength of OPI's tenants; risks and uncertainties regarding the costs and timing of development, redevelopment and repositioning activities, including as a result of prolonged high inflation, cost overruns, supply chain challenges, tariffs, labor shortages, construction delays or inability to obtain necessary permits or volatility in the commercial real estate markets; OPI's ability to pay distributions to its shareholders; OPI's ability to acquire properties that realize its targeted returns; the ability of OPI's manager, RMR, to successfully manage OPI; compliance with, and changes to, federal, state and local laws and regulations, accounting rules, tax laws and similar matters; the impact of any U.S. government shutdown, elimination or reduction of government agencies and programs or failure to increase the government debt ceiling on OPI'S ability to collect rents and pay its operating expenses, debt obligations and distributions to shareholders on a timely basis; actual and potential conflicts of interest with OPI's related parties, including its Managing Trustees, RMR, Sonesta and others affiliated with them; limitations imposed by and OPI's ability to satisfy complex rules to maintain OPI's qualification for taxation as a REIT for U.S. federal income tax purposes; acts of terrorism, outbreaks of pandemics or other public health safety events or conditions, war or other hostilities, global climate change or other manmade or natural disasters beyond OPI's control, and other matters. These risks, uncertainties and other factors are not exhaustive and should be read in conjunction with other cautionary statements that are included in OPI's periodic filings. The information contained in OPI's filings with the SEC, including under the caption "Risk Factors" in its periodic reports, or incorporated therein, identifies important factors that could cause differences from the forward-looking statements in this presentation. OPI's filings with the SEC are available on the SEC's website at www.sec.gov. You should not place undue reliance upon OPI's forward-looking statements. Except as required by law, OPI does not intend to update or change any forward-looking statements as a result of new information, future events or otherwise. |

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## Exhibit 99.2

**Exhibit 99.2**

**IN THE UNITED STATES BANKRUPTCY COURT**

**FOR THE SOUTHERN DISTRICT OF TEXAS**

**HOUSTON DIVISION**

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| | |
|:---|:---|
| **Case Name**: Office Properties Income Trust, *et al.* <sup>1</sup> | **Petition Date**: October 30, 2025 |
| **Case Number**: 25-90530 (CML) |  |

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**GLOBAL NOTES AND STATEMENTS OF LIMITATIONS, METHODOLOGY, AND DISCLAIMERS REGARDING DEBTORS' MONTHLY OPERATING REPORT**

The accompanying Monthly Operating Report (the "***MOR***") has been prepared by Office Properties Income Trust and its debtor affiliates, as debtors and debtors in possession (collectively, the "***Debtors***") in the above-captioned chapter 11 cases (the "***Chapter 11 Cases***"). On October 30, 2025 (the "***Petition Date***"), the Debtors commenced these Chapter 11 Cases by filing voluntary petitions for relief under chapter 11 of title 11 of the United States Code (the "***Bankruptcy Code***") with the United States Bankruptcy Court for the Southern District of Texas (the "***Bankruptcy Court***"). These Chapter 11 Cases have been consolidated for procedural purposes only and are being jointly administered under Case No. 25-90530 (CML). The Debtors are authorized to operate their business as debtors-in-possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code.

The following notes, statements, and limitations should be referred to, and referenced in connection with, any review of the MOR accompanying these global notes (the "***Global Notes***").

&nbsp;&nbsp;&nbsp;&nbsp;1. **General Methodology**. The Debtors are filing this MOR solely for the purpose of complying with the
monthly reporting requirements of the Office of the United States Trustee for Region 7 (the "  ***U.S. Trustee*** ")
and applicable bankruptcy reporting guidelines. The financial and supplemental information contained in these Global Notes is unaudited,
limited in scope, and is not prepared in accordance with accounting principles generally accepted in the United States of America ("  ***U.S. GAAP***") nor in accordance with federal or state securities laws or other applicable non-bankruptcy law or in lieu of complying
with any periodic reporting requirements thereunder, nor is it intended to fully reconcile to the consolidated financial statements prepared
by the Debtors. These Global Notes contain information that is applicable to each MOR filed in the Chapter 11 Cases contemporaneously
herewith. Accordingly, the financial information presented in the MORs is subject to further review, adjustment, and reclassification
as additional information becomes available. This MOR should not be relied upon for valuation, investment, or any other purpose other
than compliance with the applicable reporting guidelines noted above.

<sup>1</sup> A complete list of the Debtors in the Chapter 11 Cases may be obtained on the website of the Debtors' claims and noticing agent at https://restructuring.ra.kroll.com/OPI. The Debtors' mailing address is Two Newton Place, 255 Washington Street, Suite 300, Newton, Massachusetts 02458-1634.

&nbsp;&nbsp;&nbsp;&nbsp;2. **Basis of Presentation**. In preparing this MOR, the Debtors relied on financial data available from
the books and records available to them at the time of such preparation, but this MOR and financial data do not
reflect in all circumstances presentation for U.S. GAAP. Asset values reflected in this MOR are book values and not based upon any contemporaneous
valuation. Although the Debtors made commercially reasonable efforts to ensure the accuracy and completeness of this MOR, inadvertent
errors or omissions may exist. The results of operations contained herein are not necessarily indicative of results which may be expected
from any other period or for the full year and may not necessarily reflect the results of operations, financial position and cash flows
of the Debtors in the future. Each signatory to this MOR has necessarily relied upon the efforts, statements, advice and representations
of personnel of the Debtors and the Debtors' advisors and professionals. Each signatory has not (and could not have) personally
verified the accuracy of each such statement, representation, and answer contained in this MOR.

&nbsp;&nbsp;&nbsp;&nbsp;3. **Reporting Period**. Unless otherwise noted herein, this MOR generally reflects the Debtors'
books and records and financial activity occurring during the applicable reporting period. Except as otherwise noted, no adjustments have
been made for activity occurring after the close of the reporting period. For purposes of this MOR for the reporting period ending April
30, 2026, the Debtors have excluded cash receipts and disbursements processed from April 1, 2026 through April 3, 2026. The Debtors track
and report cash activity on a week-end basis, and these three days were included in the previously filed MORs for the period ended March
31, 2026. Additionally, the Debtors have included cash receipts and disbursements processed on May 1, 2026. The Debtors track and report
cash activity on a week-end basis. Separating these days would be highly burdensome relative to the limited additional precision that
would be achieved by such separation. Accordingly, all cash activity through the week ended May 1, 2026 has been included in this MOR,
and such activity, when duplicative, will be excluded from the Debtors' subsequent reporting period.

&nbsp;&nbsp;&nbsp;&nbsp;4. **Accuracy**. The financial information disclosed herein was not prepared in accordance with federal
or state securities laws or other applicable non-bankruptcy law or in lieu of complying with any periodic reporting requirements thereunder.
Persons and entities trading in or otherwise purchasing, selling, or transferring claims against or equity interests in the Debtors should
evaluate this financial information in light of the purposes for which it was prepared. The Debtors are not liable for and undertake no
responsibility to indicate variations from securities laws or for any evaluations of the Debtors based on this financial information or
any other information.

&nbsp;&nbsp;&nbsp;&nbsp;5. **Payment of Prepetition Claims Pursuant to First Day Orders**. Pursuant to various "first day"
orders and any supplements or amendments to such orders entered by the Bankruptcy Court (each, a "  ***First Day Order*** ,"
and collectively, the "  ***First Day Orders*** "), the Debtors and their estates are authorized or expect to be authorized
to pay certain prepetition claims, including, without limitation:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Essential Claims, as defined in the *Final Order (I) Authorizing the Debtors to Pay Certain Prepetition Claims of (A) Health, Safety, and Environmental Providers, (B) Lien Claimants, and (C) 503(b)(9) Claimants; (II) Confirming Administrative Expense Priority of Outstanding Prepetition Orders; (III) Authorizing Financial* *Institutions to Honor and Process Related Checks and Transfers; and (IV) Granting Related Relief* [Docket No. 440];

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Tenant Obligations, as defined in the *Order (I) Authorizing the Debtors to Pay Tenant Obligations and (II) Granting Related Relief* [Docket No. 92];

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Insurance Obligations, as defined in the *Order (I) Authorizing Debtors to (A) Continue Insurance Programs, and (B) Pay All Obligations with Respect Thereto; and (II) Granting Related Relief* [Docket No. 95];

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Taxes and Fees, as defined in the *Order (I) Authorizing Debtors to Pay Certain Prepetition Taxes and Fees; and (II) Granting Related Relief* [Docket No. 96];

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Adequate Assurance Deposits and Administrative Fees, as defined in the *Order (I) Approving Debtors' Proposed Form of Adequate Assurance of Payment to Utility Providers; (II) Establishing Procedures For Resolving Objections by Utility Providers; (III) Prohibiting Utility Providers From Altering, Refusing, or Discontinuing Service; and (IV) Granting Related Relief* [Docket
No. 97]; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. Account Fees, as defined in the *Final Order (I) Authorizing Debtors to (A) Continue Existing Cash Management System, (B) Maintain Existing Business Forms and Intercompany Arrangements, and (C) Continue Intercompany Transactions; and (II) Granting Related Relief* [Docket No. 438] (the "  ***Final Cash Management Order*** ").

If any payments were made following the commencement of the Chapter 11 Cases pursuant to the authority granted to the Debtors by the Bankruptcy Court under the First Day Orders, such payments have been included in this MOR unless otherwise noted.

&nbsp;&nbsp;&nbsp;&nbsp;6. **Liabilities Subject to Compromise.** The amounts currently classified as liabilities subject to compromise
reflect the accounting impact of ASC 852, Reorganizations, effective from the Petition Date. Following adoption of this accounting standard,
certain prepetition liabilities have been reclassified and collated as a liability subject to compromise. The amounts currently classified
as subject to compromise do not reflect the claimant value but reflects the best estimate as at the reporting date. When claims are received
and reconciled, adjustments will be made prospectively.

&nbsp;&nbsp;&nbsp;&nbsp;7. **Reservation of Rights**. The Debtors hereby reserve all rights to dispute the validity, status, enforceability,
or executory nature of any claim amount, representation, or other statement in the MORs. The Debtors reserve all rights to amend or supplement
the MORs in all respects, as may be necessary or appropriate, but shall be under no obligation to do so. Nothing contained in the MORs
shall constitute a waiver of any of the Debtors' rights or an admission with respect to their Chapter 11 Cases.

&nbsp;&nbsp;&nbsp;&nbsp;8. **Insiders and Affiliates**. In the circumstances where the MORs require information regarding "insiders"
or "affiliates," the Debtors may include information with respect to the individuals and entities whom the Debtors believe
may be argued to fall within the definition of "insider"
set forth in section 101(31) of the Bankruptcy Code or "affiliate" set forth in section 101(2) of the Bankruptcy Code, as
applicable, during the relevant time periods. The listing or omission of a party as an "insider" or "affiliate"
for the purposes of the MOR is for informational purposes and is not intended to be nor should be construed as an admission that those
parties are insiders or affiliates for purposes of section 101(31) or 101(2), as applicable, of the Bankruptcy Code. Information regarding
the individuals or entities listed as insiders or affiliates in the MORs may not be used for: (a) the purposes of determining (i) control
of the Debtors; (ii) the extent to which any individual or entity exercised management responsibilities or functions; (iii) corporate
decision-making authority over the Debtors; or (iv) whether such individual or entity (or the Debtors) could successfully argue that they
are not an insider or affiliate under applicable law, including the Bankruptcy Code and federal securities laws, or with respect to any
theories of liability or (b) any other purpose. Furthermore, certain of the individuals or entities identified as insiders or affiliates
may not have been insiders or affiliates for the entirety of the twelve-month period before the Petition Date, but the Debtors have included
them herein out of an abundance of caution. The Debtors reserve all rights with respect thereto. For the avoidance of doubt, the Debtors
do not employ any employees.

&nbsp;&nbsp;&nbsp;&nbsp;9. **Specific MOR Disclosures.** 

**Notes to Part 1: Cash Receipts and Disbursements**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The Debtors use a consolidated cash management system through which the Debtors pay substantially all
liabilities and expenses. A more complete description of the Debtors' Cash Management System is set forth in the *Emergency Motion of Debtors for Entry of Interim and Final Orders (I) Authorizing Debtors to (A) Continue Existing Cash Management System, (B) Maintain Existing Business Forms and Intercompany Arrangements, and (C) Continue Intercompany Transactions; and (II) Granting Related Relief* [Docket
No. 21] (the "  ***Cash Management Motion***") filed on October 31, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Receipts primarily consist of rental income collections, supplemented by cash inflows from asset sales
and from proceeds from financing activity reflected on the MOR of Debtor Office Properties Income Trust.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The Debtors have endeavored to allocate receipts and disbursements to the appropriate legal entity based
on the underlying transaction, even if the associated cash flow occurred through a different Debtor's bank account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Rent and other receipts are attributed to the appropriate Debtor entity receiving the rent and other receipts,
regardless of the receiving bank account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Similarly, disbursements are attributed to the invoiced entity, irrespective of the entity making the
payment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Receipts and disbursements processed through Sonesta-controlled bank accounts, as described in the Cash
Management Motion, are included in the cash receipts and disbursements calculations. However, because these bank accounts are not controlled
by Debtor 20 Mass Ave TRS Inc., the related ending cash balances are excluded to reconcile to the Debtor's book ending cash balance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Disbursements related to professional fees that are transferred into the professional fee reserve account
are included in cash disbursements at the time the amounts are transferred to such account. Notwithstanding the foregoing, such amounts
remain included in the ending cash balance until ultimately disbursed from the professional fee reserve account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Receipts and disbursements from non-Debtor entities have been excluded, even if such transactions pass
through Debtor bank accounts, as they are not attributable to the Debtors. However, receipts and disbursements related to the Non-Debtor
Mortgages, as defined in the *Declaration of John R. Castellano in Support of Chapter 11 Petitions and First Day Relief* [Docket
No. 26] (the "  ***First Day Declaration*** "), are included in the Cash and Cash Equivalents of Office Properties Income
Trust.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Based on guidance received from the Office of the United States Trustee, reported cash receipts and disbursements
should exclude intercompany transactions. Therefore, for those Debtors with net intercompany cash outflows or inflows during the reporting
period, the ending cash balances reported on Form 11 MOR Part 1 may not equal the ending cash balances per the Debtors' bank statements
or the Debtors' books and records.

**Notes to Part 2: Asset and Liability Status**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The amounts identified in Part 2 of this MOR are derived from the Debtors' unaudited and estimated
balance sheets. Please refer to the notes above for information regarding presentation and limitations that may exist in this MOR.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The Debtors report cash on their balance sheets in Cash and cash equivalents and in Restricted cash. Restricted
cash includes cash subject to legal or contractual restrictions, such as property level reserves, professional fee escrows, utility deposits,
DIP Facility-related balances, and other escrowed amounts.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The funded secured and unsecured debt amounts identified in Part 2 of the MOR are derived from the Debtors'
unaudited and estimated balance sheets. Such amounts do not reflect the Debtors' view as to the amount of any claim and the Debtors
reserve all rights with respect to any asserted claim amounts. Accordingly, there may be differences between such amounts asserted in
the MORs and any corresponding amounts stated in the Debtors' statements of financial affairs and schedules of assets and liabilities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· While receipts and disbursements processed through Sonesta-controlled bank accounts are included in the
cash activity for Debtor 20 Mass Ave TRS Inc., the balance sheet only includes the cumulative net income from the tenant hotel business
once excess cash from the Sonesta-controlled bank accounts is transferred to Debtor 20 Mass Ave TRS Inc. as described in the Cash Management
Motion pursuant to the Sonesta Management Agreement as defined in the  ***First Day Declaration*** .

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Amounts reported in "Liabilities Subject to Compromise" include intercompany balances. Intercompany
balances have not been eliminated between Debtors for MOR reporting purposes.

**Notes to Part 4: Income Statement (Statement of Operations)**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The income statement included in this MOR reflects month-to-date results. This clarification is provided for the avoidance of doubt.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· While receipts and disbursements processed through Sonesta-controlled bank accounts are included in the
cash activity for Debtor 20 Mass Ave TRS Inc., the income statement only includes the net gain/loss from the tenant hotel business once
excess cash from the Sonesta-controlled bank accounts is transferred to Debtor 20 Mass Ave TRS Inc. as further described in the Cash Management
Motion and the First Day Declaration.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Please refer to the notes above for information about presentation and limitations that may exist in the
MOR.

**Notes to Part 5: Professional Fees**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Debtor professional fees are recorded at the paying Debtor – Office Properties
Income Trust - and are not further allocated to individual legal entities.

**Notes to Part 6: Postpetition Taxes**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· In the ordinary course of business, the Debtors are obligated to pay, among other taxes, sales and use,
property, and income taxes, and various other governmental charges, fees, and assessments (collectively, the "  ***Taxes and Fees*** ").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The Debtors believe that they are current with respect to any postpetition Taxes and Fees that have come
due.

**Notes to Part 7: Questionnaire**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **7a – Payments on Prepetition Debt:** As further described above, all payments made by the Debtors
during the period were authorized under First Day Orders or the Final DIP Order (as defined below) granted by the Bankruptcy Court.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **7c – Payments to Insiders:** The personnel and various services the Company requires to operate
its business and properties are provided by The RMR Group LLC ("  ***RMR***") pursuant to two agreements: a business
management agreement ("  ***RMR Management Agreement***") and a property management agreement ("  ***RMR Property Management Agreement***" and together, collectively, the "  ***RMR Management Agreements*** ").

As described in more detail in the First Day Declaration, the Debtors pay RMR for business management fees, property management fees, construction management fees, payroll reimbursement and accounts payable funding, regionwide expenses, and certain operating reimbursements. As discussed above, the Debtors reserve all rights with respect to the determination or status of RMR, and any other individual or entity listed herein, as an "insider" as defined in section 101(13) of the Bankruptcy Code or an affiliate as defined in section 101(2) of the Bankruptcy Code. To the extent RMR is listed in the Payments to Insiders attachment, such inclusion is for informational purposes only and is not intended to be nor should be construed as an admission that RMR is an Insider for purposes of section 101(31) or 101(2), as applicable, of the Bankruptcy Code.

Additionally, as described in the First Day Declaration, the Debtors pay certain fees and reimbursements to Sonesta pursuant to the Sonesta Management Agreement. Accordingly, to the extent Sonesta is listed in the Payments to Insiders attachment, such inclusion is for informational purposes only and is not intended to be nor should be construed as an admission that Sonesta is an Insider for purposes of section 101(31) or 101(2), as applicable, of the Bankruptcy Code.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **7g – Postpetition Borrowing**: On November 5, 2025, the Bankruptcy Court entered the *Interim Order Pursuant to Sections 105, 361, 362, 363, and 364 of the Bankruptcy Code and Rules 2002, 4001, 6004, and 9014 of the Federal Rules of Bankruptcy Procedure (I) Authorizing the Debtors to Use Cash Collateral and Obtain Secured Postpetition Financing; (II) Granting Liens and Superpriority Administrative Claims; (III) Providing Adequate Protection; (IV) Scheduling a Final Hearing; and (V) Granting Related Relief* [Docket No. 150] (the "  ***Interim DIP Order***") authorizing the Debtors to enter into the DIP Documents (as defined in the Interim DIP Order) and obtain post-petition
borrowing thereunder. On November 6, 2025, in accordance with the Interim DIP Order, the Debtors drew $10 million under the DIP Facility,
net any fees payable to the DIP Agent and the DIP Lenders (each as defined in the Interim DIP Order). The Debtors received $9.7 million
on November 6, 2025 into their Segregated Account (as defined in the Interim DIP
Order). The Bankruptcy Court held the Final Hearing (as defined in the Final DIP Order) on January 28, 2026 and January 29, 2026, and
on February 4, 2026, entered the *Final Order Pursuant to Sections 105, 361, 362, 363, and 364 of the Bankruptcy Code and Rules 2002, 4001, 6004, and 9014 of the Federal Rules of Bankruptcy Procedure (I) Authorizing the Debtors to Use Cash Collateral and Obtain Secured Postpetition Financing; (II) Granting Liens and Superpriority Administrative Claims; (III) Providing Adequate Protection; and (IV) Granting Related Relief* (the "  ***Final DIP Order*** *")*. By February 6, 2026, in accordance with the terms of the
Final DIP Order, the Debtors drew $75 million under the DIP Facility. The Debtors received $64.3 million on February 6, 2026 into their
Segregated Account, net any fees payable to the DIP Agent and the DIP Lenders and the amount of the Tranche A2 Term Loan (as defined in
the Final DIP Order). The remaining $10.7 million amount of the Tranche A2 Term Loan was syndicated to eligible participants of the DIP
Facility. The syndication process terminated on February 26, 2026, at 5:00 p.m. (prevailing Eastern Time), and the Debtors received the
$10.7 million Tranche A2 Term Loan on March 13, 2026. Additionally, the Debtors received $39.0 million of Tranche B Term Loan proceeds
during the week ended April 10, 2026, and an additional $1.0 million during the week ended April 17, 2026, for total Tranche B funding
of $40.0 million.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· **7j** – **Plan of Reorganization**: On April 21, 2026, the Debtors filed the Fourth Amended
Joint Chapter 11 Plan of Reorganization of Office Properties Income Trust and Its Debtor Affiliates (the "**Plan** ")
[Docket No. 1223]. The Confirmation Hearing (as defined in the Plan) was held on April 22, 2026, and on April 22, 2026, the Bankruptcy
Court entered the Order Confirming the Fourth Amended Joint Chapter 11 Plan of Reorganization [Docket No. 1241] (the "**Confirmation Order** "), confirming the Plan. As of the date of this MOR, the effective date of the Plan has not yet occurred.

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img001.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 1 UNITED STATES BANKRUPTCY COURT Southern DISTRICT OF Texas Houston In Re. Office Properties Income Trust Debtor(s) § § § § Case No. 25-90530 Lead Case No. 25-90530 Jointly Administered Monthly Operating Report Chapter 11 Reporting Period Ended: 04/30/2026 Petition Date: 10/30/2025 Months Pending: 6 Industry Classification: 5 3 1 1 Reporting Method: Accrual Basis Cash Basis Debtor's Full-Time Employees (current): 0 Debtor's Full-Time Employees (as of date of order for relief): 0 Supporting Documentation (check all that are attached): (For jointly administered debtors, any required schedules must be provided on a non-consolidated basis for each debtor) Statement of cash receipts and disbursements Balance sheet containing the summary and detail of the assets, liabilities and equity (net worth) or deficit Statement of operations (profit or loss statement) Accounts receivable aging Postpetition liabilities aging Statement of capital assets Schedule of payments to professionals Schedule of payments to insiders All bank statements and bank reconciliations for the reporting period Description of the assets sold or transferred and the terms of the sale or transfer Signature of Responsible Party Printed Name of Responsible Party Date Address /s/ Timothy A. ("Tad") Davidson II 05/29/2026 Timothy A. ("Tad") Davidson II 600 Travis Street, Suite 4200, Houston, TX 77002 STATEMENT: This Periodic Report is associated with an open bankruptcy case; therefore, Paperwork Reduction Act exemption 5 C.F.R. § 1320.4(a)(2) applies. |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img002.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 2 Debtor's Name Office Properties Income Trust Case No. 25-90530 Part 1: Cash Receipts and Disbursements Current Month Cumulative a. Cash balance beginning of month $32,875,812 b. Total receipts (net of transfers between accounts) $40,120,906 $125,508,100 c. Total disbursements (net of transfers between accounts) $3,920,944 $27,549,582 d. Cash balance end of month (a+b-c) $69,075,774 e. Disbursements made by third party for the benefit of the estate $0 $0 f. Total disbursements for quarterly fee calculation (c+e) $3,920,944 $27,549,582 Part 2: Asset and Liability Status Current Month (Not generally applicable to Individual Debtors. See Instructions.) a. Accounts receivable (total net of allowance) $0 b. Accounts receivable over 90 days outstanding (net of allowance) $0 c. Inventory (Book Market Other (attach explanation)) $0 d Total current assets $76,891,775 e. Total assets $3,625,768,837 f. Postpetition payables (excluding taxes) $178,379,829 g. Postpetition payables past due (excluding taxes) $2,750 h. Postpetition taxes payable $68,085 i. Postpetition taxes past due $0 j. Total postpetition debt (f+h) $178,447,914 k. Prepetition secured debt $1,309,358,645 l. Prepetition priority debt $0 m. Prepetition unsecured debt $2,768,535,132 n. Total liabilities (debt) (j+k+l+m) $4,256,341,691 o. Ending equity/net worth (e-n) $-630,572,854 Part 3: Assets Sold or Transferred Current Month Cumulative a. Total cash sales price for assets sold/transferred outside the ordinary course of business $0 $0 b. Total payments to third parties incident to assets being sold/transferred outside the ordinary course of business $0 $0 c. Net cash proceeds from assets sold/transferred outside the ordinary course of business (a-b) $0 $0 Part 4: Income Statement (Statement of Operations) Current Month Cumulative (Not generally applicable to Individual Debtors. See Instructions.) a. Gross income/sales (net of returns and allowances) $0 b. Cost of goods sold (inclusive of depreciation, if applicable) $0 c. Gross profit (a-b) $0 d. Selling expenses $0 e. General and administrative expenses $85,828 f. Other expenses $0 g. Depreciation and/or amortization (not included in 4b) $0 h. Interest $1,091,305 i. Taxes (local, state, and federal) $0 j. Reorganization items $3,397,140 k. Profit (loss) $-4,574,273 $-55,096,711 |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img003.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 3 Debtor's Name Office Properties Income Trust Case No. 25-90530 Part 5: Professional Fees and Expenses Approved Current Month Approved Cumulative Paid Current Month Paid Cumulative a. Debtor's professional fees & expenses (bankruptcy) Aggregate Total $4,286,503 $21,057,887 $4,286,503 $21,057,887 Itemized Breakdown by Firm Firm Name Role i Latham & Watkins LLP Lead Counsel $2,182,020 $11,060,363 $2,182,020 $11,060,363 ii Hunton Andrews Kurth LLP Local Counsel $272,425 $1,372,985 $272,425 $1,372,985 iii AP Services, LLC Financial Professional $1,250,151 $6,355,611 $1,250,151 $6,355,611 iv Quinn Emanuel Urquhart & Su Special Counsel $195,036 $984,791 $195,036 $984,791 v Moelis & Company LLC Financial Professional $90,000 $671,030 $90,000 $671,030 vi Sullivan & Worcester LLP Special Counsel $270,471 $586,707 $270,471 $586,707 vii PwC US Tax LLP Other $26,400 $26,400 $26,400 $26,400 viii ix x xi xii xiii xiv xv xvi xvii xviii xix xx xxi xxii xxiii xxiv xxv xxvi xxvii xxviii xxix xxx xxxi xxxii xxxiii xxxiv xxxv xxxvi |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img004.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 4 Debtor's Name Office Properties Income Trust Case No. 25-90530 xxxvii xxxvii xxxix xl xli xlii xliii xliv xlv xlvi xlvii xlviii xlix l li lii liii liv lv lvi lvii lviii lix lx lxi lxii lxiii lxiv lxv lxvi lxvii lxviii lxix lxx lxxi lxxii lxxiii lxxiv lxxv lxxvi lxxvii lxxviii |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img005.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 5 Debtor's Name Office Properties Income Trust Case No. 25-90530 lxxix lxxx lxxxi lxxxii lxxxiii lxxxiv lxxxv lxxxvi lxxxvi lxxxvi lxxxix xc xci xcii xciii xciv xcv xcvi xcvii xcviii xcix c ci Approved Current Month Approved Cumulative Paid Current Month Paid Cumulative b. Debtor's professional fees & expenses (nonbankruptcy) Aggregate Total $66,164 $312,923 $66,164 $312,923 Itemized Breakdown by Firm Firm Name Role i Benesch Friedlander Coplan & ASpecial Counsel $0 $463 $0 $463 ii Broadspire Services Inc Other $12,098 $12,266 $12,098 $12,266 iii Cox, Castle & Nicholson LLP Special Counsel $0 $11,612 $0 $11,612 iv Deloitte & Touche LLP Other $44,582 $240,050 $44,582 $240,050 v Fairfield and Woods PC Special Counsel $0 $345 $0 $345 vi Goulston & Storrs PC Special Counsel $1,163 $1,719 $1,163 $1,719 vii Klehr Harrison Harvey BranzbuSpecial Counsel $0 $11,811 $0 $11,811 viii Ryan, LLC Other $3,553 $7,447 $3,553 $7,447 ix Deloitte Tax LLP Other $0 $8,942 $0 $8,942 x Meridian Insights Other $4,500 $18,000 $4,500 $18,000 xi Miles & Stockbridge PC Special Counsel $268 $268 $268 $268 xii xiii xiv |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img006.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 6 Debtor's Name Office Properties Income Trust Case No. 25-90530 xv xvi xvii xviii xix xx xxi xxii xxiii xxiv xxv xxvi xxvii xxviii xxix xxx xxxi xxxii xxxiii xxxiv xxxv xxxvi xxxvii xxxvii xxxix xl xli xlii xliii xliv xlv xlvi xlvii xlviii xlix l li lii liii liv lv lvi |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img007.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 7 Debtor's Name Office Properties Income Trust Case No. 25-90530 lvii lviii lix lx lxi lxii lxiii lxiv lxv lxvi lxvii lxviii lxix lxx lxxi lxxii lxxiii lxxiv lxxv lxxvi lxxvii lxxviii lxxix lxxx lxxxi lxxxii lxxxiii lxxxiv lxxxv lxxxvi lxxxvi lxxxvi lxxxix xc xci xcii xciii xciv xcv xcvi xcvii xcviii |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img008.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 8 Debtor's Name Office Properties Income Trust Case No. 25-90530 xcix c c. All professional fees and expenses (debtor & committees) $6,026,277 $29,832,239 $6,026,277 $29,832,239 Part 6: Postpetition Taxes Current Month Cumulative a. Postpetition income taxes accrued (local, state, and federal) $0 $0 b. Postpetition income taxes paid (local, state, and federal) $0 $0 c. Postpetition employer payroll taxes accrued $0 $0 d. Postpetition employer payroll taxes paid $0 $0 e. Postpetition property taxes paid $0 $0 f. Postpetition other taxes accrued (local, state, and federal) $0 $0 g. Postpetition other taxes paid (local, state, and federal) $0 $0 Part 7: Questionnaire - During this reporting period: a. Were any payments made on prepetition debt? (if yes, see Instructions) Yes No b. Were any payments made outside the ordinary course of business Yes No without court approval? (if yes, see Instructions) c. Were any payments made to or on behalf of insiders? Yes No d. Are you current on postpetition tax return filings? Yes No e. Are you current on postpetition estimated tax payments? Yes No f. Were all trust fund taxes remitted on a current basis? Yes No g. Was there any postpetition borrowing, other than trade credit? Yes No (if yes, see Instructions) h. Were all payments made to or on behalf of professionals approved by the court? Yes No N/A i. Do you have: Worker's compensation insurance? Yes No If yes, are your premiums current? Yes No N/A (if no, see Instructions) Casualty/property insurance? Yes No If yes, are your premiums current? Yes No N/A (if no, see Instructions) General liability insurance? Yes No If yes, are your premiums current? Yes No N/A (if no, see Instructions) j. Has a plan of reorganization been filed with the court? Yes No k. Has a disclosure statement been filed with the court? Yes No l. Are you current with quarterly U.S. Trustee fees as set forth under 28 U.S.C. § 1930? Yes No |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img009.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 9 Debtor's Name Office Properties Income Trust Case No. 25-90530 Part 8: Individual Chapter 11 Debtors (Only) a. Gross income (receipts) from salary and wages $0 b. Gross income (receipts) from self-employment $0 c. Gross income from all other sources $0 d. Total income in the reporting period (a+b+c) $0 e. Payroll deductions $0 f. Self-employment related expenses $0 g. Living expenses $0 h. All other expenses $0 i. Total expenses in the reporting period (e+f+g+h) $0 j. Difference between total income and total expenses (d-i) $0 k. List the total amount of all postpetition debts that are past due $0 l. Are you required to pay any Domestic Support Obligations as defined by 11 U.S.C § 101(14A)? Yes No m. If yes, have you made all Domestic Support Obligation payments? Yes No N/A Privacy Act Statement 28 U.S.C. § 589b authorizes the collection of this information, and provision of this information is mandatory under 11 U.S.C. §§ 704, 1106, and 1107. The United States Trustee will use this information to calculate statutory fee assessments under 28 U.S.C. § 1930(a)(6). The United States Trustee will also use this information to evaluate a chapter 11 debtor's progress through the bankruptcy system, including the likelihood of a plan of reorganization being confirmed and whether the case is being prosecuted in good faith. This information may be disclosed to a bankruptcy trustee or examiner when the information is needed to perform the trustee's or examiner's duties or to the appropriate federal, state, local, regulatory, tribal, or foreign law enforcement agency when the information indicates a violation or potential violation of law. Other disclosures may be made for routine purposes. For a discussion of the types of routine disclosures that may be made, you may consult the Executive Office for United States Trustee's systems of records notice, UST-001, "Bankruptcy Case Files and Associated Records." See 71 Fed. Reg. 59,818 et seq. (Oct. 11, 2006). A copy of the notice may be obtained at the following link: http://www.justice.gov/ust/ eo/rules_regulations/index.htm. Failure to provide this information could result in the dismissal or conversion of your bankruptcy case or other action by the United States Trustee. 11 U.S.C. § 1112(b)(4)(F). I declare under penalty of perjury that the foregoing Monthly Operating Report and its supporting documentation are true and correct and that I have been authorized to sign this report on behalf of the estate. /s/ John R. Castellano Signature of Responsible Party Chief Restructuring Officer Printed Name of Responsible Party 05/29/2026 Title Date John R. Castellano |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img010.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 10 Debtor's Name Office Properties Income Trust Case No. 25-90530 PageOnePartOne PageOnePartTwo PageTwoPartOne PageTwoPartTwo |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img011.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 11 Debtor's Name Office Properties Income Trust Case No. 25-90530 Bankruptcy51to100 NonBankruptcy1to50 NonBankruptcy51to100 Bankruptcy1to50 |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img012.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 12 Debtor's Name Office Properties Income Trust Case No. 25-90530 PageFour PageThree |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img013.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: April 1, 2026 through April 30, 2026 Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 4/1/2026 through 4/30/2026 (See Global Notes for Additional Details) Office Properties Income Trust Government Properties Income Trust LLC 112 Ave Miami LLC 20 Mass Ave TRS Inc. 3400 Plano TX LLC 440 First Street LLC ACP East LLC Bayside Pkwy Fremont 2 LLC Burt Street Omaha LLC Clay Holdco LLC Case No. 25-90530 Case No. 25-90536 Case No. 25-90551 Case No. 25-90565 Case No. 25-90555 Case No. 25-90570 Case No. 25-90573 Case No. 25-90532 Case No. 25-90556 Case No. 25-90576 Rent and Other Receipts 120,906 552,919 278,097 4,426,477 - 466,674 33,788 58,762 200,237 - Operating Disbursements Payroll & Benefits - (19299) (8958) - (4152) (35757) (5587) (6078) (4059) - Property and Other Taxes - (50493) (6) - (6) (516075) (2) (3) (4) - Property Management Fees - (9202) (9128) - (4101) (20299) (1768) (927) (6886) - Business Management Fee - (67187) (6306) - (6939) (19449) (1918) (3227) (4001) - Insurance - - - - - - - - - - Utilities - (40661) (19679) - (23) (43381) (1336) (10) (13) - Maintenance & Other Expenses - (161265) (58304) - (424) (103878) (4277) (13596) (2740) - Corporate G&A - (18536) (1740) - (1914) (5366) (529) (890) (1104) - Total Operating Disbursements - (366642) (104119) - (17560) (744206) (15418) (24732) (18807) - Total Capex - (3500) - - - (16704) - - - - Total Hotel Disbursements - - - (2249622) - - - - - - Net Cash Flow From Operations 120,906 182,777 173,978 2,176,855 (17560) (294237) 18,371 34,030 181,430 - Non-Operating Disbursements Debt Service (1204937) - - - - - - - - - Professional Fees (2716007) - - - - - - - - - Utility Deposits - - - - - - - - - - First Day Motions - Taxes - - - - - (103350) - - - - First Day Motions - Vendors - - - - - - - - - - First Day Motions - Return of Tenant Deposits - - - - - - - - - - Total Non-Operating Disbursements (3920944) - - - - (103350) - - - - Asset Sales - - - - - - - - - - Net Cash Flow (3800038) 182,777 173,978 2,176,855 (17560) (397587) 18,371 34,030 181,430 - DIP Proceeds 40,000,000 - - - - - - - - - Net Cash Flow After Financing 36,199,962 182,777 173,978 2,176,855 (17560) (397587) 18,371 34,030 181,430 - Beg. Cash Balance 32,875,812 11,892,290 - 955,896 - 3,050,435 - - - - (+/-) Net Cash Flow After Financing 36,199,962 182,777 173,978 2,176,855 (17560) (397587) 18,371 34,030 181,430 - MOR Part 1 d. Cash Balance $69,075,774 $12,075,067 $173,978 $3,132,751 $(17560) $2,652,848 $18,371 $34,030 $181,430 $- (+/-) Net Cash Flow from/to CMBS (1064413) - - - - - - - - - (+/-) Sonesta Controlled Accounts Net Activity - - - (1490310) - - - - - - (+/-) Professional Fee Reserve Net Activity 2,995,182 - - - - - - - - - (+/-) Utility Disbursement Reserve Net Activity - - - - - - - - - - (+/-) Intercompany Transactions, net, and Cash In Transit 5,885,232 (1753752) (173978) - 17,560 78,053 (18371) (34030) (181430) - Cash Balance End of Period, Book $76,891,775 $10,321,315 $- $1,642,441 $- $2,730,901 $- $- $- $- |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img014.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 4/1/2026 through 4/30/2026 (See Global Notes for Additional Details) Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net, and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 Clay Road Houston LLC CRI SIR LLC Elliott Ave Seattle LLC Ewing Holdco LLC First Potomac DC Holdings, LLC FP 11 Dupont Circle, LLC FP 1211 Connecticut Avenue, LLC FP 1401 K, LLC FP 1775 Wiehle Avenue, LLC FP 540 Gaither, LLC Case No. 25-90557 Case No. 25-90578 Case No. 25-90558 Case No. 25-90581 Case No. 25-90584 Case No. 25-90534 Case No. 25-90590 Case No. 25-90540 Case No. 25-90593 Case No. 25-90537 204,725 - 635,326 - - 271,145 238,020 235,238 272,850 166,360 (2975) - (28842) - - (26377) (32769) (37625) (15522) (15530) (6) - (893958) - - (368489) (298436) (79321) (8) (7) (6142) - (19297) - - (14824) (6594) (12675) (9086) (7979) (6867) - (62815) - - (22839) (14456) (17605) (8827) (8222) - - - - - - - - - - (22) - (40053) - - (29790) (45486) (22474) (26623) (13989) (781) - (214845) - - (64382) (67763) (65722) (44654) (52891) (1894) - (17329) - - (6301) (3988) (4857) (2435) (2268) (18688) - (1277140) - - (533001) (469491) (240280) (107155) (100886) - - (25379) - - - - - (544895) - - - - - - - - - - - 186,037 - (667193) - - (261857) (231472) (5042) (379200) 65,473 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (71423) (58713) (60246) (1026) - - - (5970) - - - (1500) (2221) - - - - - - - - - - - - - - (5970) - - (71423) (60213) (62467) (1026) - - - - - - - - - - - 186,037 - (673163) - - (333280) (291685) (67509) (380226) 65,473 - - - - - - - - - - 186,037 - (673163) - - (333280) (291685) (67509) (380226) 65,473 - - - - - - - - - - 186,037 - (673163) - - (333280) (291685) (67509) (380226) 65,473 $186,037 $- $(673163) $- $- $(333280) $(291685) $(67509) $(380226) $65,473 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (186037) - 673,163 - - 333,280 291,685 67,509 380,226 (65473) $- $- $- $- $- $- $- $- $- $- |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img015.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 4/1/2026 through 4/30/2026 (See Global Notes for Additional Details) Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net, and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 FP 6310 Hillside Center, LLC FP 6315 Hillside Center, LLC FP 840 First Street, LLC FP Atlantic Corporate Park, LLC FP Patuxent Parkway, LLC FP Redland Technology Center LLC FP Sterling Park Land, LLC GOV Lake Fairfax Inc. GOV Lakewood Properties Trust GOV NEW OPPTY LP Case No. 25-90594 Case No. 25-90543 Case No. 25-90587 Case No. 25-90531 Case No. 25-90546 Case No. 25-90533 Case No. 25-90596 Case No. 25-90599 Case No. 25-90560 Case No. 25-90564 63,666 14,936 95,583 507,134 121,672 435,120 - - - - (7370) (5435) (36268) (31417) (20736) (32615) - (8441) (10555) - (1) (1) (496276) (10) (6) (20) (0) (15) (9) - (3749) (601) (6090) (37727) (6726) (40461) - - (947) - (1170) (1245) (30734) (11297) (6777) (22453) (261) (16661) (6257) - - - - - - - - - - - (11515) (6530) (37788) (69082) (28992) (59191) (1) (15757) (3864) - (20935) (12463) (57229) (87958) (70733) (136778) - (21849) (13653) - (323) (344) (8479) (3117) (1870) (6194) (72) (4597) (1726) - (45063) (26619) (672863) (240609) (135840) (297714) (334) (67320) (37011) - - - - (66732) - (417708) - (33083) - - - - - - - - - - - - 18,603 (11683) (577281) 199,793 (14169) (280302) (334) (100403) (37011) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (97210) - - - - - (209775) - - - - - - - - - - - - - - - - - - - (13184) - - - (97210) - - - - - (222959) - - - - - - - - - - - 18,603 (11683) (674491) 199,793 (14169) (280302) (334) (100403) (259970) - - - - - - - - - - - 18,603 (11683) (674491) 199,793 (14169) (280302) (334) (100403) (259970) - - - - - - - - - - - 18,603 (11683) (674491) 199,793 (14169) (280302) (334) (100403) (259970) - $18,603 $(11683) $(674491) $199,793 $(14169) $(280302) $(334) $(100403) $(259970) $- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (18603) 11,683 674,491 (199793) 14,169 280,302 334 100,403 259,970 - $- $- $- $- $- $- $- $- $- $- |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img016.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 4/1/2026 through 4/30/2026 (See Global Notes for Additional Details) Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net, and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 GOV NEW OPPTY LP REIT GOV NEW OPPTY REIT GPT Properties LLC GPT Properties Trust Grand Oak Circle Tampa LLC Jan Davis Huntsville LLC OPI 25 Exchange LLC OPI AL Properties LLC OPI BND Holdings Trust OPI BND Properties LLC Case No. 25-90562 Case No. 25-90567 Case No. 25-90538 Case No. 25-90541 Case No. 25-90544 Case No. 25-90552 Case No. 25-90547 Case No. 25-90569 Case No. 25-90572 Case No. 25-90574 - - 33,500 1,480,511 63,617 80,059 576,252 273,832 - 2,598,849 - - (6663) (79692) (9777) (5189) (41562) (15385) - (143754) - - (2) (220806) (3) (2) (169127) (5) - (52786) - - (989) (48429) (4878) (2633) (30667) (8285) - (182235) - - (2441) (37649) (3207) (2115) (21216) (5961) - (81592) - - - - - - - - - (2625) - - (1589) (93683) (10272) (7) (56787) (28937) - (151447) - - (6028) (279181) (27452) (35) (145920) (24007) - (380835) - - (673) (10387) (885) (583) (5853) (1644) - (22510) - - (18386) (769827) (56475) (10563) (471133) (84224) - (1017785) - - (2600) (19500) (110820) - - - - (1406724) - - - - - - - - - - - - 12,514 691,185 (103677) 69,496 105,119 189,608 - 174,340 - - - - - - - - - - - - - - - - (1550740) - - (2379663) - - - - - - - - - - - - - - - - - - - (73824) - - - (3833) - - - - - - - - - - - - - - - - - - - (3833) - - (1550740) - - (2453487) - - - - - - - - - - - - 12,514 687,351 (103677) 69,496 (1445621) 189,608 - (2279147) - - - - - - - - - - - - 12,514 687,351 (103677) 69,496 (1445621) 189,608 - (2279147) - - - - - - 22,176 - - 9,038,905 - - 12,514 687,351 (103677) 69,496 (1445621) 189,608 - (2279147) $- $- $12,514 $687,351 $(103677) $69,496 $(1423445) $189,608 $- $6,759,758 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (12514) (687351) 103,677 (69496) 1,548,193 (189608) - (6754934) $- $- $- $- $- $- $124,748 $- $- $4,824 |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img017.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 4/1/2026 through 4/30/2026 (See Global Notes for Additional Details) Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net, and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 OPI Notex Holdings Trust OPI Notex Properties LLC OPI TRS Inc. OPI WF Borrower LLC OPI WF Holding LLC OPI WF Owner LLC Primerica Holdco LLC Santa Clara (Walsh) LLC SC Merger Sub LLC Schrock Road Columbus LLC Case No. 25-90554 Case No. 25-90550 Case No. 25-90529 Case No. 25-90577 Case No. 25-90580 Case No. 25-90583 Case No. 25-90586 Case No. 25-90589 Case No. 25-90591 Case No. 25-90553 - 3,172,812 - - - 7,685,218 - 228,803 - 41,286 - (154786) - - - (355033) - (5025) - (4395) - (92289) - - - (113538) - (6) - (1) - (134103) - - - (251232) - (6130) - (1221) - (102699) - - - (223084) - (6255) - (1452) - - - - - - - - - - - (363935) - - - (442038) - (20) - (5) - (631963) - - - (1364043) - (970) - (967) - (28363) - - - (69541) - (1726) - (401) - (1508137) - - - (2818509) - (20132) - (8443) - (15293) - - - (120648) - - - - - - - - - - - - - - - 1,649,381 - - - 4,746,061 - 208,671 - 32,843 - - - - - (3929795) - - - - - (3888536) - - - (1670958) - - - - - - - - - - - - - - - - - - - (34349) - - - - - (363745) - - - (14768) - - - - - - - - - - - - - - - (4252281) - - - (5649870) - - - - - - - - - - - - - - - (2602900) - - - (903808) - 208,671 - 32,843 - - - - - - - - - - - (2602900) - - - (903808) - 208,671 - 32,843 - 125,723 - - - 7,729,359 - - - - - (2602900) - - - (903808) - 208,671 - 32,843 $- $(2477177) $- $- $- $6,825,550 $- $208,671 $- $32,843 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,477,203 - - - 903,146 - (208671) - (32843) $- $26 $- $- $- $7,728,696 $- $- $- $- |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img018.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 4/1/2026 through 4/30/2026 (See Global Notes for Additional Details) Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net, and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 SIR Campbell Place Inc. SIR Centennial LLC SIR Colorado Springs LLC SIR Fort Mill LLC SIR GP Redwood City LLC SIR Holdings Corporation SIR Irving (Freeport) LLC SIR Johnston LLC SIR Omaha LLC SIR Operating Partnership LP Case No. 25-90535 Case No. 25-90595 Case No. 25-90598 Case No. 25-90559 Case No. 25-90561 Case No. 25-90563 Case No. 25-90539 Case No. 25-90566 Case No. 25-90568 Case No. 25-90571 103,641 55,811 4,952 193,320 - - - 280,255 1,238 - (7121) (13542) - (4059) - - (3634) (4175) (5495) - (4) (8) - (2) - - (19) (8) (9) - (3271) (10396) - (2002) - - - (8408) (1233) - (4403) (9020) - (2185) - - (21131) (9151) (9914) - - - - - - - - - - - (2896) (20207) - (7) - - (65148) (30) (12965) - (17489) (39419) - (143) - - (15676) (112) (31981) - (1215) (2489) - (603) - - (5830) (2525) (2735) - (36398) (95082) - (9002) - - (111438) (24408) (64333) - - - - - - - - - - - - - - - - - - - - - 67,243 (39271) 4,952 184,318 - - (111438) 255,847 (63095) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 67,243 (39271) 4,952 184,318 - - (111438) 255,847 (63095) - - - - - - - - - - - 67,243 (39271) 4,952 184,318 - - (111438) 255,847 (63095) - - - 12,373,397 - - - - - - - 67,243 (39271) 4,952 184,318 - - (111438) 255,847 (63095) - $67,243 $(39271) $12,378,349 $184,318 $- $- $(111438) $255,847 $(63095) $- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (67243) 39,271 625,860 (184318) - - 111,438 (255847) 63,095 - $- $- $13,004,210 $- $- $- $- $- $- $- |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img019.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 4/1/2026 through 4/30/2026 (See Global Notes for Additional Details) Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net, and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 SIR Parsippany (Jefferson) LLC SIR Philadelphia LLC SIR Properties REIT LLC SIR Properties Trust SIR Redwood City LP SIR REIT New Braunfels LLC SIR REIT Plano LLC SIR Rocklin (Office) LLC SIR San Jose LLC SIR Santa Clara LP Case No. 25-90542 Case No. 25-90549 Case No. 25-90575 Case No. 25-90579 Case No. 25-90582 Case No. 25-90545 Case No. 25-90585 Case No. 25-90588 Case No. 25-90548 Case No. 25-90592 - - 1,420,784 152,524 - 290,753 - - 315,883 - (10478) (3228) (59738) (17309) (5025) (9183) (14148) - (3626) - (76959) (17) (13457) (12) (8) (3) (5) - (7) - - - (29044) (16750) 767 (6189) (11726) - (9990) - (8280) (18752) (20872) (13760) (8309) (3678) (5889) - (8236) - - - - - - - - - - - (12352) (58653) (49504) (17285) (54256) (17215) (19) - (2780) - (17678) (62968) (92306) (17811) (35327) (27049) (90044) - (12001) - (2284) (5173) (5758) (3796) (2292) (1015) (1625) - (2272) - (128031) (148791) (270680) (86723) (104450) (64332) (123456) - (38911) - - - (104627) - (6275) - - - - - - - - - - - - - - - (128031) (148791) 1,045,478 65,801 (110725) 226,420 (123456) - 276,972 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (457712) - - - - - - - - (66) (3782) - - - - - - - - - - - - - - - - - - (66) (461494) - - - - - - - - - - - - - - - - - (128031) (148857) 583,984 65,801 (110725) 226,420 (123456) - 276,972 - - - - - - - - - - - (128031) (148857) 583,984 65,801 (110725) 226,420 (123456) - 276,972 - - - - - - - - - - - (128031) (148857) 583,984 65,801 (110725) 226,420 (123456) - 276,972 - $(128031) $(148857) $583,984 $65,801 $(110725) $226,420 $(123456) $- $276,972 $- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 128,031 148,857 (583984) (65801) 110,725 (226420) 123,456 - (276972) - $- $- $- $- $- $- $- $- $- $- |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img020.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 4/1/2026 through 4/30/2026 (See Global Notes for Additional Details) Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net, and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 SIR Westford LLC Twelve24 Atlanta LLC West Java Sunnyvale LLC Case No. 25-90597 Case No. 25-90600 Case No. 25-90601 - 24,467 385,518 - (24559) (3192) - (36) (6) - (52473) (11409) - (39652) (6486) - - - - (58585) (2114) - (204873) (94) - (10939) (1789) - (391116) (25091) - - - - - - - (366648) 360,427 - - - - - - - - - - - - - - - - - - - - - - - - - (366648) 360,427 - - - - (366648) 360,427 - - - - (366648) 360,427 $- $(366648) $360,427 - - - - - - - - - - - - - 366,648 (360427) $- $- $- |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img021.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: April 1, 2026 through April 30, 2026 Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 4/30/2026 Office Properties Income Trust Government Properties Income Trust LLC 112 Ave Miami LLC 20 Mass Ave TRS Inc. 3400 Plano TX LLC 440 First Street LLC ACP East LLC Bayside Pkwy Fremont 2 LLC Burt Street Omaha LLC Clay Holdco LLC Case No. 25-90530 Case No. 25-90536 Case No. 25-90551 Case No. 25-90565 Case No. 25-90555 Case No. 25-90570 Case No. 25-90573 Case No. 25-90532 Case No. 25-90556 Case No. 25-90576 Cash and cash equivalents 38,454,750 10,302,086 - 1,642,441 - - - - - - Restricted cash 38,437,026 19,229 - - - 2,730,901 - - - - Rents receivable - 799,413 816,834 418,975 296,888 3,783,075 123,131 2,910,454 1,898,966 - Total Current Assets 76,891,775 11,120,728 816,834 2,061,416 296,888 6,513,976 123,131 2,910,454 1,898,966 - Land - 14,589,447 4,798,130 - 4,543,015 27,903,162 2,477,233 10,783,527 2,819,172 - Buildings and improvements - 293,674,773 5,170,147 - 16,285,485 42,581,277 5,037,689 2,125,461 10,897,668 - Accumulated depreciation - (88102434) (1458845) - (3356136) (9271116) (1502124) (361325) (1835258) - Real estate properties (net) - 220,161,786 8,509,432 - 17,472,364 61,213,322 6,012,798 12,547,662 11,881,582 - Due from related parties 63,488,534 610,440,776 11,999,679 988,592 8,927,503 27,576,864 278,143 7,984,983 615,707 - Deferred leasing costs (net) - 456,083 - - 877,314 3,794,139 108,492 2,303,564 1,303,964 - Acquired real estate leases - net - - 115,741 - 1,794,053 2,381,957 - 1,145,167 - - Other assets (net) 3,485,388,528 (139380442) (16783869) 548,000 (25292166) (88432232) (8159571) (16198840) 3,026 - Total Assets 3,625,768,837 702,798,932 4,657,817 3,598,008 4,075,955 13,048,026 (1637007) 10,692,990 15,703,245 - Accounts payable and other liabilities 50,635,414 1,279,587 170,816 5,004,637 4,015 3,031,574 52,692 636,523 314,752 - Due to related parties - 6,196,036 - - - 132,051 - 85,796 - - Assumed real estate lease obligations (net) - - - - 925,168 - - - - - Secured debt (net) 409,178,145 - - - - - - - - - Liabilities subject to compromise 3,796,528,132 31,952 4,322 - 139 35,248 2,456 3,462 13,264,133 - Total Liabilities 4,256,341,690 7,507,575 175,138 5,004,637 929,323 3,198,873 55,148 725,780 13,578,885 - Common shares of beneficial interest 739,411 - - - - - - - - - Additional paid in capital 2,658,636,481 - - - - - - - - - Cumulative net income (1820032949) 695,191,357 4,482,679 (1406630) 3,146,633 9,849,154 (1692155) 9,967,209 2,124,360 - Cumulative common distributions (1469915797) 100,000 - - - - - - - - Total Shareholders' Equity (630572854) 695,291,357 4,482,679 (1406630) 3,146,633 9,849,154 (1692155) 9,967,209 2,124,360 - Total Liabilities and Shareholders' Equity 3,625,768,837 702,798,932 4,657,817 3,598,008 4,075,955 13,048,026 (1637007) 10,692,990 15,703,245 - |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img022.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 4/30/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 Clay Road Houston LLC CRI SIR LLC Elliott Ave Seattle LLC Ewing Holdco LLC First Potomac DC Holdings, LLC FP 11 Dupont Circle, LLC FP 1211 Connecticut Avenue, LLC FP 1401 K, LLC FP 1775 Wiehle Avenue, LLC FP 540 Gaither, LLC Case No. 25-90557 Case No. 25-90578 Case No. 25-90558 Case No. 25-90581 Case No. 25-90584 Case No. 25-90534 Case No. 25-90590 Case No. 25-90540 Case No. 25-90593 Case No. 25-90537 - - - - - - - - - - - - - - - - - - - - 640,922 - 4,197,823 - - 6,316,173 1,904,675 2,549,835 650,619 (43224) 640,922 - 4,197,823 - - 6,316,173 1,904,675 2,549,835 650,619 (43224) 5,494,791 - 26,639,923 - - 28,254,691 30,387,895 29,215,662 4,137,884 10,740,463 12,686,047 - 204,920,395 - - 69,276,820 28,254,580 42,876,580 31,819,187 20,787,449 (3383969) - (29430348) - - (20315758) (7912359) (13237322) (8230322) (5015460) 14,796,869 - 202,129,970 - - 77,215,754 50,730,117 58,854,920 27,726,748 26,512,452 12,161,187 - 1,203,302 - - 1,486,875 - 963,347 6,513,649 4,237,664 241,622 - 1,614,184 - - 3,038,602 693,187 816,721 751,607 405,214 - - - - - 750,877 491,518 802,764 545,544 269,206 (20952291) - (27349301) - - (19159464) (37377849) (40761584) (36305861) (30877318) 6,888,309 - 181,795,977 - - 69,648,817 16,441,648 23,226,002 (117695) 503,993 207,569 - 83,551 - - 884,127 512,233 630,921 267,951 260,106 - - - - - - 370,223 - - - - - - - - - - 364 - - - - - - - - - - - - 51 - 207,159,299 - 5,734,868 79,693,941 25,385,826 35,701,967 16,363 35,450 207,620 - 207,242,850 - 5,734,868 80,578,068 26,268,283 36,333,252 284,314 295,556 - - - - - - - - - - - - - - - - - - - - 6,680,689 - (25446873) - (5734868) (10929250) (9826635) (13107250) (402009) 208,436 - - - - - - - - - - 6,680,689 - (25446873) - (5734868) (10929250) (9826635) (13107250) (402009) 208,436 6,888,309 - 181,795,977 - - 69,648,817 16,441,648 23,226,002 (117695) 503,993 |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img023.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 4/30/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 FP 6310 Hillside Center, LLC FP 6315 Hillside Center, LLC FP 840 First Street, LLC FP Atlantic Corporate Park, LLC FP Patuxent Parkway, LLC FP Redland Technology Center LLC FP Sterling Park Land, LLC GOV Lake Fairfax Inc. GOV Lakewood Properties Trust GOV NEW OPPTY LP Case No. 25-90594 Case No. 25-90543 Case No. 25-90587 Case No. 25-90531 Case No. 25-90546 Case No. 25-90533 Case No. 25-90596 Case No. 25-90599 Case No. 25-90560 Case No. 25-90564 - - - - - - - - - - - - - - - - - - - - 480,322 40,404 1,705,505 2,362,962 606,508 4,373,034 - - - - 480,322 40,404 1,705,505 2,362,962 606,508 4,373,034 - - - - 1,423,645 2,012,902 42,726,334 5,750,957 3,125,956 12,714,223 1,267,184 5,033,407 584,662 - 2,533,910 2,674,630 76,172,621 34,052,033 21,522,358 69,908,198 - 56,884,904 3,622,154 - (785649) (817786) (17321439) (8062048) (5282367) (15718881) - (17334239) (240708) - 3,171,906 3,869,747 101,577,516 31,740,942 19,365,947 66,903,541 1,267,184 44,584,072 3,966,108 - 4,492,734 2,576,658 8,976,670 21,833,948 5,224,298 39,780,816 - - 26,371,503 7,897,414 24,703 11,242 712,354 1,797,250 328,814 3,825,254 - - - - 614,089 - - - 209,780 614,553 - - - - (5165331) (5432428) (111216944) (49154462) (26342012) (98089963) 4,750 (75620390) (18770286) (7752402) 3,618,424 1,065,623 1,755,102 8,580,640 (606665) 17,407,235 1,271,934 (31036319) 11,567,325 145,012 23,096 22,238 173,607 1,568,265 321,074 1,711,083 5,324 61,248 72,915 - - 48,832 622,778 - - - 1,755 592,200 500,099 - 213,475 - - - - - - - - - - - - - - - - - - - 8,661 3,305 94,748 43,564 30,975 9,402 1,504,525 41,223,494 12,087 - 245,232 74,375 891,133 1,611,829 352,049 1,720,485 1,511,604 41,876,942 585,101 - - - - - - - - - - - - - - - - - - - - - 3,373,192 991,247 863,969 6,968,811 (958714) 15,686,750 (239670) (72913261) 10,982,224 145,012 - - - - - - - - - - 3,373,192 991,247 863,969 6,968,811 (958714) 15,686,750 (239670) (72913261) 10,982,224 145,012 3,618,424 1,065,623 1,755,102 8,580,640 (606665) 17,407,235 1,271,934 (31036319) 11,567,325 145,012 |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img024.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 4/30/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 GOV NEW OPPTY LP REIT GOV NEW OPPTY REIT GPT Properties LLC GPT Properties Trust Grand Oak Circle Tampa LLC Jan Davis Huntsville LLC OPI 25 Exchange LLC OPI AL Properties LLC OPI BND Holdings Trust OPI BND Properties LLC Case No. 25-90562 Case No. 25-90567 Case No. 25-90538 Case No. 25-90541 Case No. 25-90544 Case No. 25-90552 Case No. 25-90547 Case No. 25-90569 Case No. 25-90572 Case No. 25-90574 - - - - - - 124,748 - - 4,824 - - - - - - - - - - - - 34,061 6,338,297 834,174 414,813 3,787,745 73,339 - 21,558,849 - - 34,061 6,338,297 834,174 414,813 3,912,493 73,339 - 21,563,673 - - 2,618,281 41,704,569 1,100,000 1,501,255 26,025,942 2,293,870 - 41,059,701 - - 9,246,016 125,299,469 13,592,998 1,491,443 45,663,390 21,902,107 - 277,850,143 - - (1431848) (39432426) (5239733) (291060) (13367348) (7513250) - (86358983) - - 10,432,449 127,571,611 9,453,265 2,701,639 58,321,984 16,682,727 - 232,550,861 - - 491,124 164,001,999 588,682 6,068,181 38,680,033 27,749,177 - 133,182,203 - - 5,187 2,045,224 185,272 - 1,817,900 - - 13,966,750 - - - 4,085,985 - 1,603,806 646,543 731,443 - 3,574,659 - - (11798951) (120091155) (3982759) (6872468) (73117029) (27593156) - (283812954) - - (836131) 183,951,962 7,078,633 3,915,971 30,261,923 17,643,529 - 121,025,193 - - 64,575 1,300,165 141,710 52,099 8,269,018 86,498 - 9,379,567 - - - - - - 28,416,924 - - 12,287,113 - - - - - - - 151,756 - - - - - - - - - - - 1,911,216 - - 224 180,545 16,857 7,801 129,706 33,637 - 336,099 - - 64,799 1,480,710 158,567 59,900 36,815,648 271,890 - 23,913,995 - - - - - - - - - - - - - - - - - - - - - - (900930) 182,471,252 6,920,066 3,856,072 (6553725) 17,371,639 - 97,111,198 - - - - - - - - - - - - (900930) 182,471,252 6,920,066 3,856,072 (6553725) 17,371,639 - 97,111,198 - - (836131) 183,951,962 7,078,633 3,915,971 30,261,923 17,643,529 - 121,025,193 |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img025.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 4/30/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 OPI Notex Holdings Trust OPI Notex Properties LLC OPI TRS Inc. OPI WF Borrower LLC OPI WF Holding LLC OPI WF Owner LLC Primerica Holdco LLC Santa Clara (Walsh) LLC SC Merger Sub LLC Schrock Road Columbus LLC Case No. 25-90554 Case No. 25-90550 Case No. 25-90529 Case No. 25-90577 Case No. 25-90580 Case No. 25-90583 Case No. 25-90586 Case No. 25-90589 Case No. 25-90591 Case No. 25-90553 - 26 - - - - - - - - - - - - - 7,728,696 - - - - - 27,258,505 - - - 36,305,152 - 1,410,490 - 167,264 - 27,258,531 - - - 44,033,848 - 1,410,490 - 167,264 - 36,462,190 - - - 98,527,272 - 6,686,964 - 716,285 - 217,547,102 - - - 638,813,519 - 11,815,914 - 794,543 - (56249634) - - - (166538626) - (2101983) - (316291) - 197,759,658 - - - 570,802,165 - 16,400,895 - 1,194,537 - 120,445,440 - - - 709,183,604 - 29,421,708 - 1,861,064 - 19,515,996 - - - 13,686,239 - 1,576,542 - 344,109 - 11,360,691 - - - 49,949,456 - 752,112 - - - (302831433) - - - (789203706) - (38651093) - (2775745) - 73,508,884 - - - 598,451,606 - 10,910,655 - 791,228 - 17,512,717 - - - 17,198,674 - 318,581 - 65,037 - 42,758,827 22,327 - - 2,541,518 - - - - - 110,527 - - - 6,061,816 - - - - - - - - - 424,395,377 - - - - - 390,343 271,415 - - 3,026,170 - 762 - 133 - 60,772,415 293,742 - - 453,223,554 - 319,343 - 65,170 - - - - - - - - - - - - - - - - - - - - - 12,736,470 (293742) - - 145,228,051 - 10,591,311 - 726,059 - - - - - - - - - - - 12,736,470 (293742) - - 145,228,051 - 10,591,311 - 726,059 - 73,508,884 - - - 598,451,606 - 10,910,655 - 791,228 |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img026.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 4/30/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 SIR Campbell Place Inc. SIR Centennial LLC SIR Colorado Springs LLC SIR Fort Mill LLC SIR GP Redwood City LLC SIR Holdings Corporation SIR Irving (Freeport) LLC SIR Johnston LLC SIR Omaha LLC SIR Operating Partnership LP Case No. 25-90535 Case No. 25-90595 Case No. 25-90598 Case No. 25-90559 Case No. 25-90561 Case No. 25-90563 Case No. 25-90539 Case No. 25-90566 Case No. 25-90568 Case No. 25-90571 - - 2,162,295 - - - - - - - - - 10,841,915 - - - - - - - 754,423 751,808 - 69,019 - - (200000) 53,910 824,198 - 754,423 751,808 13,004,210 69,019 - - (200000) 53,910 824,198 - 2,687,482 6,682,058 - 834,031 - - 12,970,268 2,649,274 4,157,250 - 3,409,718 10,911,205 - 3,034,769 - - 32,417,689 7,996,883 8,686,400 - (1220094) (2261595) - (646756) - - (6416253) (1625503) (1376475) - 4,877,105 15,331,668 - 3,222,044 - - 38,971,704 9,020,654 11,467,175 - 2,250,758 - 12,005,500 4,750,966 - - 36,884,894 22,704,981 27,056,105 - 391,918 1,073,818 - 116,557 - - - - 702,506 - - - - - - - - 1,377,266 - - (5477963) (20244778) (10065676) (6226365) - - (62628131) (26360741) (30659944) - 2,796,241 (3087484) 14,944,033 1,932,221 - - 13,028,467 6,796,070 9,390,040 - 262,595 1,045,073 - 186,588 - - 288,138 284,032 201,220 - - 671,856 1,724,722 - - - 1,245,230 - 974,998 - - - - - - - - - - - - - - - - - - - - - 5,257 894,568 109,881 39 - - 88,509 111 101,695 - 267,852 2,611,498 1,834,603 186,626 - - 1,621,877 284,143 1,277,912 - - - - - - - - - - - - - - - - - - - - - 2,528,389 (5698982) 13,109,430 1,745,595 - - 11,406,590 6,511,927 8,112,127 - - - - - - - - - - - 2,528,389 (5698982) 13,109,430 1,745,595 - - 11,406,590 6,511,927 8,112,127 - 2,796,241 (3087484) 14,944,033 1,932,221 - - 13,028,467 6,796,070 9,390,040 - |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img027.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 4/30/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 SIR Parsippany (Jefferson) LLC SIR Philadelphia LLC SIR Properties REIT LLC SIR Properties Trust SIR Redwood City LP SIR REIT New Braunfels LLC SIR REIT Plano LLC SIR Rocklin (Office) LLC SIR San Jose LLC SIR Santa Clara LP Case No. 25-90542 Case No. 25-90549 Case No. 25-90575 Case No. 25-90579 Case No. 25-90582 Case No. 25-90545 Case No. 25-90585 Case No. 25-90588 Case No. 25-90548 Case No. 25-90592 - - - - - - - - - - - - - - - - - - - - - - 1,823,961 586,204 169,005 (169611) 1,197,760 - (258577) 17,968 - - 1,823,961 586,204 169,005 (169611) 1,197,760 - (258577) 17,968 4,543,015 5,573,288 9,318,246 14,038,798 14,453,262 4,964,936 6,819,428 - 12,304,407 - 4,578,094 29,818,264 60,856,163 17,373,795 7,723,326 2,375,284 13,499,313 - 5,563,098 - (1117984) (5802917) (16138369) (4750855) (1569658) (307934) (1953745) - (1184342) - 8,003,125 29,588,635 54,036,040 26,661,738 20,606,930 7,032,286 18,364,996 - 16,683,163 - 8,314,251 - 79,470,446 55,652,099 17,519,127 5,562,590 6,726,469 917,628 17,725,669 24,960,496 - - 733,009 - 145,877 382,207 3,576,486 - 1,283,554 - - - 3,136,629 1,297,818 - - - - 728,146 - (17763399) (6862854) (94927566) (43656041) (27443853) (9032045) (20899833) - (23055628) - (1446024) 22,725,781 44,272,520 40,541,819 10,997,085 3,775,428 8,965,878 917,628 13,106,327 24,978,464 21,524 34,377 1,886,611 665,091 290,546 310,301 739,614 - 953,929 - 491,988 1,335,457 - - 599,522 - 5,116,705 - 94,006 - - - 153,070 - - - - - - - - - - - - - - - - - 13,184 18,979,752 705,016 19,353 1,473 562 401 - 3,538 - 526,697 20,349,586 2,744,697 684,444 891,541 310,863 5,856,721 - 1,051,473 - - - - - - - - - - - - - - - - - - - - - (1972721) 2,376,194 41,527,823 39,857,374 10,105,544 3,464,565 3,109,158 917,628 12,054,854 24,978,464 - - - - - - - - - - (1972721) 2,376,194 41,527,823 39,857,374 10,105,544 3,464,565 3,109,158 917,628 12,054,854 24,978,464 (1446024) 22,725,781 44,272,520 40,541,819 10,997,085 3,775,428 8,965,878 917,628 13,106,327 24,978,464 |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img028.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 4/30/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 SIR Westford LLC Twelve24 Atlanta LLC West Java Sunnyvale LLC Case No. 25-90597 Case No. 25-90600 Case No. 25-90601 - - - - - - - 5,462,822 3,258,564 - 5,462,822 3,258,564 - 13,040,272 24,608,813 - 145,947,638 3,757,541 - (21603350) (875399) - 137,384,559 27,490,955 17,137,960 40,116,343 13,915,355 - 121,117 1,873,467 - 21,003,023 792,111 - (179899199) (28873645) 17,137,960 24,188,665 18,456,807 - 1,199,132 395,184 - - - - - - - - - - 66,812 1,399 - 1,265,944 396,583 - - - - - - 17,137,960 22,922,721 18,060,224 - - - 17,137,960 22,922,721 18,060,224 17,137,960 24,188,665 18,456,807 |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img029.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: April 1, 2026 through April 30, 2026 Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 4/1/2026 through 4/30/2026 Office Properties Income Trust Government Properties Income Trust LLC 112 Ave Miami LLC 20 Mass Ave TRS Inc. 3400 Plano TX LLC 440 First Street LLC ACP East LLC Bayside Pkwy Fremont 2 LLC Burt Street Omaha LLC Clay Holdco LLC Case No. 25-90530 Case No. 25-90536 Case No. 25-90551 Case No. 25-90565 Case No. 25-90555 Case No. 25-90570 Case No. 25-90573 Case No. 25-90532 Case No. 25-90556 Case No. 25-90576 Rental Income - 816,235 236,718 3,312,868 158,028 667,630 45,299 269,893 190,496 - Real estate taxes - (138170) (40302) - - (108299) (5160) (20197) (21568) - Utility expenses - (14906) (22627) - - (22735) (3134) - - - Other operating expenses - (178745) (83934) (2886718) (9766) (103196) (16394) (39810) (15611) - Depreciation and amortization - (1142645) (42195) - (82945) (199673) (25355) (33195) (62960) - Transaction related costs - - - - - - - - - - General and administrative (85828) (26036) (6902) (545) (7595) (21287) (2100) (3532) (4379) - Total Expenses (85828) (1500502) (195960) (2887264) (100306) (455190) (52142) (96734) (104518) - Operating Income (85828) (684267) 40,758 425,605 57,722 212,440 (6843) 173,159 85,978 - Gain/loss on sale of real estate - - - - - - - - - - Interest and other income 102,079 16,502 - 1,652 - 4,445 - - - - Interest expense (1193384) - - - - - - - - - Reorganization Items, net (3397140) (4211) (395) - (435) (1219) (120) (202) (251) - Income tax (expense) benefit - - - - - - - - - - Equity in net losses of investees - - - - - - - - - - Net income (loss) available for common shareholders (4574273) (671976) 40,363 427,257 57,287 215,666 (6963) 172,957 85,727 - |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img030.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 4/1/2026 through 4/30/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 Clay Road Houston LLC CRI SIR LLC Elliott Ave Seattle LLC Ewing Holdco LLC First Potomac DC Holdings, LLC FP 11 Dupont Circle, LLC FP 1211 Connecticut Avenue, LLC FP 1401 K, LLC FP 1775 Wiehle Avenue, LLC FP 540 Gaither, LLC Case No. 25-90557 Case No. 25-90578 Case No. 25-90558 Case No. 25-90581 Case No. 25-90584 Case No. 25-90534 Case No. 25-90590 Case No. 25-90540 Case No. 25-90593 Case No. 25-90537 192,703 - 634,445 - - 455,531 213,928 331,209 178,888 182,184 - - (171651) - - (76407) (62523) 173,789 (24283) (36121) - - (41663) - - (9097) (35263) 40,023 (15493) (12869) (10684) - (124780) - - (62960) (69626) (84913) (72164) (76788) (62968) - (867584) - - (349491) (104174) (192571) (155010) (87574) - - - - - - - - - - (7516) - (68752) - - (24998) (15822) (19269) (9661) (8999) (81168) - (1274430) - - (522952) (287409) (82941) (276610) (222352) 111,535 - (639985) - - (67421) (73481) 248,268 (97722) (40168) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (430) - (3937) - - (1431) (906) (1103) (553) (515) - - - - - - - - - - - - - - - - - - - - 111,105 - (643922) - - (68852) (74387) 247,165 (98276) (40683) |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img031.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 4/1/2026 through 4/30/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 FP 6310 Hillside Center, LLC FP 6315 Hillside Center, LLC FP 840 First Street, LLC FP Atlantic Corporate Park, LLC FP Patuxent Parkway, LLC FP Redland Technology Center LLC FP Sterling Park Land, LLC GOV Lake Fairfax Inc. GOV Lakewood Properties Trust GOV NEW OPPTY LP Case No. 25-90594 Case No. 25-90543 Case No. 25-90587 Case No. 25-90531 Case No. 25-90546 Case No. 25-90533 Case No. 25-90596 Case No. 25-90599 Case No. 25-90560 Case No. 25-90564 101,478 16,057 167,977 514,431 205,693 990,072 - - - - (7964) (5923) (102819) (25674) (20109) (117161) (1341) - 336,059 - (2114) (4877) 61,363 (20980) (11809) 37,671 - (11389) (3421) - (34289) (12789) (58391) (105611) (49788) (195991) - (25292) (25281) - (23589) (9293) (185225) (123669) (92014) (449375) - (134417) (12647) - - - - - - - - - - - (1280) (1363) (33639) (12365) (7418) (24575) (285) (18236) (6848) - (69236) (34245) (318711) (288300) (181138) (749431) (1626) (189334) 287,862 - 32,241 (18189) (150733) 226,132 24,555 240,641 (1626) (189334) 287,862 - - - - - - - - - - - - - - - 3,254 - - - - - - - - - - - - - - - (73) (78) (1926) (708) (425) (1407) (16) (1044) (392) - - - - - - - - - - - - - - - - - - - - - 32,168 (18267) (152659) 225,424 27,385 239,233 (1642) (190378) 287,470 - |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img032.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 4/1/2026 through 4/30/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 GOV NEW OPPTY LP REIT GOV NEW OPPTY REIT GPT Properties LLC GPT Properties Trust Grand Oak Circle Tampa LLC Jan Davis Huntsville LLC OPI 25 Exchange LLC OPI AL Properties LLC OPI BND Holdings Trust OPI BND Properties LLC Case No. 25-90562 Case No. 25-90567 Case No. 25-90538 Case No. 25-90541 Case No. 25-90544 Case No. 25-90552 Case No. 25-90547 Case No. 25-90569 Case No. 25-90572 Case No. 25-90574 - - 33,025 1,546,967 334,601 86,719 521,157 286,465 - 3,345,928 - - (5947) (217852) (18734) (7695) (88836) (11067) - (376569) - - (2545) 12,366 (516) - (6990) (22564) - (92448) - - (10726) (294485) (81858) (9139) (177604) (32745) - (552437) - - (19276) (467901) (40323) (28794) (230655) (73075) - (1320043) - - - - - - - - - - - - (2671) (41207) (3510) (2315) (23221) (6524) - (89304) - - (41166) (1009080) (144941) (47943) (527307) (145975) - (2430800) - - (8141) 537,888 189,660 38,775 (6150) 140,491 - 915,128 - - - - - - - - - - - - - - - - 1,043 - - 4,770 - - - - - - (1132067) - - (2727804) - - (153) (2360) (201) (133) (4065446) (374) - (1646203) - - - - - - - - - - - - - - - - - - - - - - (8294) 535,528 189,459 38,643 (5202620) 140,117 - (3454108) |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img033.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 4/1/2026 through 4/30/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 OPI Notex Holdings Trust OPI Notex Properties LLC OPI TRS Inc. OPI WF Borrower LLC OPI WF Holding LLC OPI WF Owner LLC Primerica Holdco LLC Santa Clara (Walsh) LLC SC Merger Sub LLC Schrock Road Columbus LLC Case No. 25-90554 Case No. 25-90550 Case No. 25-90529 Case No. 25-90577 Case No. 25-90580 Case No. 25-90583 Case No. 25-90586 Case No. 25-90589 Case No. 25-90591 Case No. 25-90553 - 3,967,111 - - - 8,311,846 - 232,615 - 43,648 - (390610) - - - (1099706) - (29805) - - - (146484) - - - (42642) - - - - - (911470) - - - (1539976) - (19200) - (8642) - (1327557) - - - (3688411) - (64413) - (10071) - - - - - - - - - - - (112435) - - - (251976) - (6846) - (1590) - (2888556) - - - (6622711) - (120264) - (20303) - 1,078,554 - - - 1,689,135 - 112,351 - 23,346 - - - - - - - - - - - 26 - - - 10,019 - - - - - (4537493) - - - (4215669) - - - - - (3501875) - - - (1346645) - (392) - (91) - - - - - - - - - - - - - - - - - - - - - (6960787) - - - (3863160) - 111,959 - 23,255 |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img034.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 4/1/2026 through 4/30/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 SIR Campbell Place Inc. SIR Centennial LLC SIR Colorado Springs LLC SIR Fort Mill LLC SIR GP Redwood City LLC SIR Holdings Corporation SIR Irving (Freeport) LLC SIR Johnston LLC SIR Omaha LLC SIR Operating Partnership LP Case No. 25-90535 Case No. 25-90595 Case No. 25-90598 Case No. 25-90559 Case No. 25-90561 Case No. 25-90563 Case No. 25-90539 Case No. 25-90566 Case No. 25-90568 Case No. 25-90571 104,662 155,504 - 67,116 - - - 238,058 87,400 - (15079) (76356) - - - - (73929) - (23513) - (3304) (16411) - - - - 11,826 - (2451) - (28735) (57157) - (7719) - - (20969) (13761) (32673) - (22928) (59537) - (11824) - - (72912) (151559) (36298) - - - - - - - - - - - (4819) (9873) - (2391) - - (23128) (10016) (10851) - (74866) (219333) - (21934) - - (179113) (175336) (105785) - 29,796 (63829) - 45,183 - - (179113) 62,722 (18385) - - - - - - - - - - - - - 32,896 - - - - - - - - - - - - - - - - - (276) (565) - (137) - - (1324) (574) (621) - - - - - - - - - - - - - - - - - - - - - 29,520 (64395) 32,896 45,046 - - (180437) 62,148 (19006) - |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img035.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 4/1/2026 through 4/30/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 SIR Parsippany (Jefferson) LLC SIR Philadelphia LLC SIR Properties REIT LLC SIR Properties Trust SIR Redwood City LP SIR REIT New Braunfels LLC SIR REIT Plano LLC SIR Rocklin (Office) LLC SIR San Jose LLC SIR Santa Clara LP Case No. 25-90542 Case No. 25-90549 Case No. 25-90575 Case No. 25-90579 Case No. 25-90582 Case No. 25-90545 Case No. 25-90585 Case No. 25-90588 Case No. 25-90548 Case No. 25-90592 - - 1,038,439 430,390 51,938 148,490 321,122 - 243,775 - (25650) 103,078 (117651) (52230) (42627) (17738) (27500) - (44016) - (17276) (6094) 15,823 (10144) (44704) (142) - - (3189) - (19174) (70639) (228562) (61404) (46707) (44608) (103696) - (27819) - (14124) (76616) (416702) (131046) (22147) (19687) (82239) - (37156) - - - - - - - - - - - (9063) (20524) (22844) (15060) (9094) (4026) (6446) - (9014) - (85288) (70794) (769937) (269884) (165279) (86201) (219881) - (121193) - (85288) (70794) 268,503 160,506 (113341) 62,289 101,241 - 122,582 - - - - (438) - - - - - - 304 - - - - - - - - - - - - - - - - - - - (519) (1175) (1308) (862) (521) (231) (369) - (516) - - - - - - - - - - - - - - - - - - - - - (85503) (71969) 267,195 159,206 (113862) 62,059 100,872 - 122,066 - |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img036.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 4/1/2026 through 4/30/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: April 1, 2026 through April 30, 2026 SIR Westford LLC Twelve24 Atlanta LLC West Java Sunnyvale LLC Case No. 25-90597 Case No. 25-90600 Case No. 25-90601 - 1,470,333 360,245 - (170795) (34130) - 13,278 (1764) - (268620) (26629) - (577654) (60073) - - - - (43399) (7099) - (1047191) (129696) - 423,142 230,549 - - - - - - - - - - (2485) (407) - - - - - - - 420,657 230,142 |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img037.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: April 1, 2026 through April 30, 2026 Debtors Support Documentation to MOR - 4 Schedule of Prepetition Payments For the period 4/1/2026 through 4/30/2026 The Debtors hereby submit this attestation regarding prepetition payments payments during the period of April 1, 2026 through April 30, 2026. /s/ John R. Castellano May 29, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual All payments made by the Debtors on account of prepetition claims during the period of April 1, 2026 through April 30, 2026 were authorized under First Day Orders granted by the Bankruptcy Court. |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img038.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: April 1, 2026 through April 30, 2026 Debtors Support Documentation to MOR - 5 Schedule of Payments to Insiders For the period 4/1/2026 through 4/30/2026 Legal Entity Party Name Description Date Sum of Amount 112 Ave Miami LLC The RMR Group LLC Business Management Fee 4/30/2026 6,306 112 Ave Miami LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 106 112 Ave Miami LLC The RMR Group LLC Payroll & Benefits 4/30/2026 8,958 112 Ave Miami LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 202 112 Ave Miami LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 8,926 3400 Plano TX LLC The RMR Group LLC Business Management Fee 4/30/2026 6,939 3400 Plano TX LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 311 3400 Plano TX LLC The RMR Group LLC Payroll & Benefits 4/30/2026 4,152 3400 Plano TX LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 4,101 440 First Street LLC The RMR Group LLC Business Management Fee 4/30/2026 19,449 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 46 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 17 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 26 440 First Street LLC The RMR Group LLC Payroll & Benefits 4/30/2026 35,757 440 First Street LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 20,299 ACP East LLC The RMR Group LLC Business Management Fee 4/30/2026 1,918 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 36 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 2 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 24 ACP East LLC The RMR Group LLC Payroll & Benefits 4/30/2026 5,587 ACP East LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 1,768 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Business Management Fee 4/30/2026 3,227 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 3 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 131 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Payroll & Benefits 4/30/2026 6,078 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 927 Burt Street Omaha LLC The RMR Group LLC Business Management Fee 4/30/2026 4,001 Burt Street Omaha LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 241 Burt Street Omaha LLC The RMR Group LLC Payroll & Benefits 4/30/2026 4,059 Burt Street Omaha LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 6,886 Clay Road Houston LLC The RMR Group LLC Business Management Fee 4/30/2026 6,867 Clay Road Houston LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 183 Clay Road Houston LLC The RMR Group LLC Payroll & Benefits 4/30/2026 2,975 Clay Road Houston LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 6,142 Elliott Ave Seattle LLC The RMR Group LLC Business Management Fee 4/30/2026 62,815 Elliott Ave Seattle LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 317 Elliott Ave Seattle LLC The RMR Group LLC Payroll & Benefits 4/30/2026 28,842 Elliott Ave Seattle LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 19,297 FP 11 Dupont Circle, LLC The RMR Group LLC Business Management Fee 4/30/2026 22,839 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 46 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 545 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 26 FP 11 Dupont Circle, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 26,377 FP 11 Dupont Circle, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 14,824 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Business Management Fee 4/30/2026 14,456 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 46 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 13 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 65 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 32,769 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 6,594 FP 1401 K, LLC The RMR Group LLC Business Management Fee 4/30/2026 17,605 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 46 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 15 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 26 FP 1401 K, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 37,625 FP 1401 K, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 12,675 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Business Management Fee 4/30/2026 8,827 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 532 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 256 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 15,522 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 9,086 FP 540 Gaither, LLC The RMR Group LLC Business Management Fee 4/30/2026 8,222 The Debtors hereby submit this attestation regarding insider payments payments during the period of April 1, 2026 through April 30, 2026. For additional information regarding the applicable reporting period and insider payment details, please refer to the Global Notes. |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img039.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Entity Party Name Description Date Sum of Amount FP 540 Gaither, LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 45 FP 540 Gaither, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 1,466 FP 540 Gaither, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 80 FP 540 Gaither, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 15,530 FP 540 Gaither, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 7,979 FP 6310 Hillside Center, LLC The RMR Group LLC Business Management Fee 4/30/2026 1,170 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 36 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 1 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 24 FP 6310 Hillside Center, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 7,370 FP 6310 Hillside Center, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 3,749 FP 6315 Hillside Center, LLC The RMR Group LLC Business Management Fee 4/30/2026 1,245 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 36 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 1 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 24 FP 6315 Hillside Center, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 5,435 FP 6315 Hillside Center, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 601 FP 840 First Street, LLC The RMR Group LLC Business Management Fee 4/30/2026 30,734 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 60 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 27 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 26 FP 840 First Street, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 36,268 FP 840 First Street, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 6,090 FP Atlantic Corporate Park, LLC The RMR Group LLC Business Management Fee 4/30/2026 11,297 FP Atlantic Corporate Park, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 23 FP Atlantic Corporate Park, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 511 FP Atlantic Corporate Park, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 31,417 FP Atlantic Corporate Park, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 37,727 FP Patuxent Parkway, LLC The RMR Group LLC Business Management Fee 4/30/2026 6,777 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 36 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 103 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 24 FP Patuxent Parkway, LLC The RMR Group LLC Payroll & Benefits 4/30/2026 20,736 FP Patuxent Parkway, LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 6,726 FP Redland Technology Center LLC The RMR Group LLC Business Management Fee 4/30/2026 22,453 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 72 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 2,300 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 272 FP Redland Technology Center LLC The RMR Group LLC Payroll & Benefits 4/30/2026 32,615 FP Redland Technology Center LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 40,461 FP Sterling Park Land, LLC The RMR Group LLC Business Management Fee 4/30/2026 261 GOV Lake Fairfax Inc. The RMR Group LLC Business Management Fee 4/30/2026 16,661 GOV Lake Fairfax Inc. The RMR Group LLC Maintenance & Other Expenses 4/24/2026 15 GOV Lake Fairfax Inc. The RMR Group LLC Maintenance & Other Expenses 4/30/2026 224 GOV Lake Fairfax Inc. The RMR Group LLC Payroll & Benefits 4/30/2026 8,441 GOV Lakewood Properties Trust The RMR Group LLC Business Management Fee 4/30/2026 6,257 GOV Lakewood Properties Trust The RMR Group LLC Maintenance & Other Expenses 4/24/2026 234 GOV Lakewood Properties Trust The RMR Group LLC Payroll & Benefits 4/30/2026 10,555 GOV Lakewood Properties Trust The RMR Group LLC Property Management & Construction Fees 4/30/2026 947 Government Properties Income Trust LLC The RMR Group LLC Business Management Fee 4/30/2026 67,187 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 82 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 384 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 614 Government Properties Income Trust LLC The RMR Group LLC Payroll & Benefits 4/30/2026 19,299 Government Properties Income Trust LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 9,202 GPT Properties LLC The RMR Group LLC Business Management Fee 4/30/2026 2,441 GPT Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 2 GPT Properties LLC The RMR Group LLC Payroll & Benefits 4/30/2026 6,663 GPT Properties LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 989 GPT Properties Trust The RMR Group LLC Business Management Fee 4/30/2026 37,649 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 4/10/2026 46 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 4/24/2026 1,187 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 4/30/2026 36 GPT Properties Trust The RMR Group LLC Payroll & Benefits 4/30/2026 60,047 GPT Properties Trust The RMR Group LLC Property Management & Construction Fees 4/30/2026 600 GPT Properties Trust The RMR Group LLC Property Management & Construction Fees 4/30/2026 47,829 Grand Oak Circle Tampa LLC The RMR Group LLC Business Management Fee 4/30/2026 3,207 Grand Oak Circle Tampa LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 1,422 Grand Oak Circle Tampa LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 46 Grand Oak Circle Tampa LLC The RMR Group LLC Payroll & Benefits 4/30/2026 9,777 Grand Oak Circle Tampa LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 5,205 Jan Davis Huntsville LLC The RMR Group LLC Business Management Fee 4/30/2026 2,115 Jan Davis Huntsville LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 2 Jan Davis Huntsville LLC The RMR Group LLC Payroll & Benefits 4/30/2026 5,189 Jan Davis Huntsville LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 2,633 Office Properties Income Trust TRP Advisors LLC Independent Director Fees 4/17/2026 10,942 Office Properties Income Trust Redan Advisors LLC Independent Director Fees 4/17/2026 7,659 Office Properties Income Trust Wildrose Partners LLC Independent Director Fees 4/24/2026 7,659 OPI 25 Exchange LLC The RMR Group LLC Business Management Fee 4/30/2026 21,216 |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img040.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Entity Party Name Description Date Sum of Amount OPI 25 Exchange LLC TRP Advisors LLC Independent Director Fees 4/17/2026 9,313 OPI 25 Exchange LLC Redan Advisors LLC Independent Director Fees 4/17/2026 6,519 OPI 25 Exchange LLC Wildrose Partners LLC Independent Director Fees 4/24/2026 6,519 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 72 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 111 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 49 OPI 25 Exchange LLC The RMR Group LLC Payroll & Benefits 4/30/2026 41,562 OPI 25 Exchange LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 30,667 OPI AL Properties LLC The RMR Group LLC Business Management Fee 4/30/2026 5,961 OPI AL Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 5 OPI AL Properties LLC The RMR Group LLC Payroll & Benefits 4/30/2026 15,385 OPI AL Properties LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 8,285 OPI BND Properties LLC The RMR Group LLC Business Management Fee 4/30/2026 81,592 OPI BND Properties LLC TRP Advisors LLC Independent Director Fees 4/17/2026 6,684 OPI BND Properties LLC Redan Advisors LLC Independent Director Fees 4/17/2026 4,679 OPI BND Properties LLC Wildrose Partners LLC Independent Director Fees 4/24/2026 4,679 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 1,164 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 3,352 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 1,015 OPI BND Properties LLC The RMR Group LLC Payroll & Benefits 4/30/2026 116,372 OPI BND Properties LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 82,122 OPI BND Properties LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 100,114 OPI Notex Properties LLC The RMR Group LLC Business Management Fee 4/30/2026 102,699 OPI Notex Properties LLC TRP Advisors LLC Independent Director Fees 4/17/2026 13,591 OPI Notex Properties LLC Redan Advisors LLC Independent Director Fees 4/17/2026 9,514 OPI Notex Properties LLC Wildrose Partners LLC Independent Director Fees 4/24/2026 9,514 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 615 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 12,004 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 589 OPI Notex Properties LLC The RMR Group LLC Payroll & Benefits 4/30/2026 154,786 OPI Notex Properties LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 10,588 OPI Notex Properties LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 123,515 OPI WF Owner LLC The RMR Group LLC Business Management Fee 4/30/2026 223,084 OPI WF Owner LLC TRP Advisors LLC Independent Director Fees 4/17/2026 9,469 OPI WF Owner LLC Redan Advisors LLC Independent Director Fees 4/17/2026 6,629 OPI WF Owner LLC Wildrose Partners LLC Independent Director Fees 4/24/2026 6,629 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 51 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 10,070 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 3,578 OPI WF Owner LLC The RMR Group LLC Payroll & Benefits 4/30/2026 210,945 OPI WF Owner LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 2,734 OPI WF Owner LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 248,498 Santa Clara (Walsh) LLC The RMR Group LLC Business Management Fee 4/30/2026 6,255 Santa Clara (Walsh) LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 5 Santa Clara (Walsh) LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 131 Santa Clara (Walsh) LLC The RMR Group LLC Payroll & Benefits 4/30/2026 5,025 Santa Clara (Walsh) LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 6,130 Schrock Road Columbus LLC The RMR Group LLC Business Management Fee 4/30/2026 1,452 Schrock Road Columbus LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 1 Schrock Road Columbus LLC The RMR Group LLC Payroll & Benefits 4/30/2026 4,395 Schrock Road Columbus LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 1,221 SIR Campbell Place Inc. The RMR Group LLC Business Management Fee 4/30/2026 4,403 SIR Campbell Place Inc. The RMR Group LLC Maintenance & Other Expenses 4/24/2026 4 SIR Campbell Place Inc. The RMR Group LLC Maintenance & Other Expenses 4/30/2026 1,791 SIR Campbell Place Inc. The RMR Group LLC Payroll & Benefits 4/30/2026 7,121 SIR Campbell Place Inc. The RMR Group LLC Property Management & Construction Fees 4/30/2026 3,271 SIR Centennial LLC The RMR Group LLC Business Management Fee 4/30/2026 9,020 SIR Centennial LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 275 SIR Centennial LLC The RMR Group LLC Payroll & Benefits 4/30/2026 13,542 SIR Centennial LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 7,290 SIR Centennial LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 3,106 SIR Fort Mill LLC The RMR Group LLC Business Management Fee 4/30/2026 2,185 SIR Fort Mill LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 79 SIR Fort Mill LLC The RMR Group LLC Payroll & Benefits 4/30/2026 4,059 SIR Fort Mill LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 2,002 SIR Irving (Freeport) LLC The RMR Group LLC Business Management Fee 4/30/2026 21,131 SIR Irving (Freeport) LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 3,653 SIR Irving (Freeport) LLC The RMR Group LLC Payroll & Benefits 4/30/2026 3,634 SIR Johnston LLC The RMR Group LLC Business Management Fee 4/30/2026 9,151 SIR Johnston LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 8 SIR Johnston LLC The RMR Group LLC Payroll & Benefits 4/30/2026 4,175 SIR Johnston LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 8,408 SIR Omaha LLC The RMR Group LLC Business Management Fee 4/30/2026 9,914 SIR Omaha LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 501 SIR Omaha LLC The RMR Group LLC Payroll & Benefits 4/30/2026 5,495 SIR Omaha LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 1,233 SIR Parsippany (Jefferson) LLC The RMR Group LLC Business Management Fee 4/30/2026 8,280 SIR Parsippany (Jefferson) LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 9 SIR Parsippany (Jefferson) LLC The RMR Group LLC Payroll & Benefits 4/30/2026 10,478 |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img041.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Entity Party Name Description Date Sum of Amount SIR Philadelphia LLC The RMR Group LLC Business Management Fee 4/30/2026 18,752 SIR Philadelphia LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 19 SIR Philadelphia LLC The RMR Group LLC Payroll & Benefits 4/30/2026 3,228 SIR Properties REIT LLC The RMR Group LLC Business Management Fee 4/30/2026 20,872 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 572 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 971 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 600 SIR Properties REIT LLC The RMR Group LLC Payroll & Benefits 4/30/2026 59,738 SIR Properties REIT LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 2,505 SIR Properties REIT LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 26,540 SIR Properties Trust The RMR Group LLC Business Management Fee 4/30/2026 13,760 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 4/24/2026 1,314 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 4/30/2026 160 SIR Properties Trust The RMR Group LLC Payroll & Benefits 4/30/2026 17,309 SIR Properties Trust The RMR Group LLC Property Management & Construction Fees 4/30/2026 1,981 SIR Properties Trust The RMR Group LLC Property Management & Construction Fees 4/30/2026 14,769 SIR Redwood City LP The RMR Group LLC Business Management Fee 4/30/2026 8,309 SIR Redwood City LP The RMR Group LLC Maintenance & Other Expenses 4/24/2026 9,916 SIR Redwood City LP The RMR Group LLC Maintenance & Other Expenses 4/30/2026 131 SIR Redwood City LP The RMR Group LLC Payroll & Benefits 4/30/2026 5,025 SIR Redwood City LP The RMR Group LLC Property Management & Construction Fees 4/30/2026 272 SIR REIT New Braunfels LLC The RMR Group LLC Business Management Fee 4/30/2026 3,678 SIR REIT New Braunfels LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 129 SIR REIT New Braunfels LLC The RMR Group LLC Payroll & Benefits 4/30/2026 9,183 SIR REIT New Braunfels LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 6,189 SIR REIT Plano LLC The RMR Group LLC Business Management Fee 4/30/2026 5,889 SIR REIT Plano LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 4,513 SIR REIT Plano LLC The RMR Group LLC Payroll & Benefits 4/30/2026 14,148 SIR REIT Plano LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 11,945 SIR San Jose LLC The RMR Group LLC Business Management Fee 4/30/2026 8,236 SIR San Jose LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 7 SIR San Jose LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 131 SIR San Jose LLC The RMR Group LLC Payroll & Benefits 4/30/2026 3,626 SIR San Jose LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 9,990 Twelve24 Atlanta LLC The RMR Group LLC Business Management Fee 4/30/2026 39,652 Twelve24 Atlanta LLC The RMR Group LLC Maintenance & Other Expenses 4/10/2026 24 Twelve24 Atlanta LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 919 Twelve24 Atlanta LLC The RMR Group LLC Payroll & Benefits 4/30/2026 24,559 Twelve24 Atlanta LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 52,473 West Java Sunnyvale LLC The RMR Group LLC Business Management Fee 4/30/2026 6,486 West Java Sunnyvale LLC The RMR Group LLC Maintenance & Other Expenses 4/24/2026 6 West Java Sunnyvale LLC The RMR Group LLC Maintenance & Other Expenses 4/30/2026 131 West Java Sunnyvale LLC The RMR Group LLC Payroll & Benefits 4/30/2026 3,192 West Java Sunnyvale LLC The RMR Group LLC Property Management & Construction Fees 4/30/2026 11,409 /s/ John R. Castellano May 29, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img042.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: April 1, 2026 through April 30, 2026 Debtors Support Documentation to MOR - 6 Schedule of Post-Petition Tax Payments For the period 4/1/2026 through 4/30/2026 The Debtors hereby submit this attestation regarding postpetition tax payments during the period of April 1, 2026 through April 30, 2026. The Debtors believe that they are current with respect to any postpetition Taxes and Fees that have come due. /s/ John R. Castellano May 29, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img043.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: April 1, 2026 through April 30, 2026 Debtors Support Documentation to MOR - 7 Schedule of Post-Petition Borrowing For the period 4/1/2026 through 4/30/2026 The Debtors hereby submit this attestation regarding postpetition borrowing during the period of April 1, 2026 through April 30, 2026. /s/ John R. Castellano May 29, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual On November 5, 2025, the Bankruptcy Court entered the Interim Order Pursuant to Sections 105, 361, 362, 363, and 364 of the Bankruptcy Code and Rules 2002, 4001, 6004, and 9014 of the Federal Rules of Bankruptcy Procedure (I) Authorizing the Debtors to Use Cash Collateral and Obtain Secured Postpetition Financing; (II) Granting Liens and Superpriority Administrative Claims; (III) Providing Adequate Protection; (IV) Scheduling a Final Hearing; and (V) Granting Related Relief [Docket No. 150] (the "Interim DIP Order") authorizing the Debtors to enter into the DIP Documents (as defined in the Interim DIP Order) and obtain post-petition borrowing thereunder. On November 6, 2025, in accordance with the Interim DIP Order, the Debtors drew $10 million under the DIP Facility, net any fees payable to the DIP Agent and the DIP Lenders (each as defined in the Interim DIP Order). The Debtors received $9.7 million on November 6, 2025 into their Segregated Account (as defined in the Interim DIP Order). The Bankruptcy Court held the Final Hearing (as defined in the Final DIP Order) on January 28, 2026 and January 29, 2026, and on February 4, 2026, entered the Final Order Pursuant to Sections 105, 361, 362, 363, and 364 of the Bankruptcy Code and Rules 2002, 4001, 6004, and 9014 of the Federal Rules of Bankruptcy Procedure (I) Authorizing the Debtors to Use Cash Collateral and Obtain Secured Postpetition Financing; (II) Granting Liens and Superpriority Administrative Claims; (III) Providing Adequate Protection; and (IV) Granting Related Relief (the "Final DIP Order"). By February 6, 2026, in accordance with the terms of the Final DIP Order, the Debtors drew $75 million under the DIP Facility. The Debtors received $64.3 million on February 6, 2026 into their Segregated Account, net any fees payable to the DIP Agent and the DIP Lenders and the amount of the Tranche A2 Term Loan (as defined in the Final DIP Order). The remaining $10.7 million amount of the Tranche A2 Term Loan was syndicated to eligible participants of the DIP Facility. The syndication process terminated on February 26, 2026, at 5:00 p.m. (prevailing Eastern Time), and the Debtors received the $10.7 million Tranche A2 Term Loan on March 13, 2026. Additionally, the Debtors received $39.0 million of Tranche B Term Loan proceeds during the week ended April 10, 2026, and an additional $1.0 million during the week ended April 17, 2026, for total Tranche B funding of $40.0 million. |

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| &nbsp;&nbsp;![GRAPHIC](tm2616542d1_ex99-2img044.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: April 1, 2026 through April 30, 2026 Debtors Support Documentation to MOR - 8 Bank Statements and Bank Reconciliations For the period 4/1/2026 through 4/30/2026 The Debtors hereby submit this attestation regarding bank account reconciliations in lieu of providing copies of bank reconciliations and journal entries. /s/ John R. Castellano May 29, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual The Debtors' standard practice is to ensure that bank reconciliations are completed as part of the month end close each reporting period. I attest that each of the Debtors' bank accounts has been reconciled in accordance with their standard practices. The Debtors have seperately submitted bank statements for the Debtors' bank accounts covering the periods of April 1, 2026 through April 30, 2026 to the US Trustee. |

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