# EDGAR Filing Document

**Accession Number:** 0001456772
**File Stem:** 0001104659-26-056294
**Filing Date:** 2026-5
**Character Count:** 152067
**Document Hash:** 6b493d9f80191d71277fec984f8259ae
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-056294.hdr.sgml**: 20260506

**ACCESSION NUMBER**: 0001104659-26-056294

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 64

**CONFORMED PERIOD OF REPORT**: 20260430

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260506

**DATE AS OF CHANGE**: 20260506

**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:** 26948966

**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): April 30, 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 7.01. Regulation FD Disclosure.**

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 April 30, 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 March 1, 2026 through March 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 99.1. 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.

**Item 8.01. Other Events.**

Pursuant to 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; (IV) Granting Related Relief* [Docket No. 785] (the "***Final DIP Order***"), on February 5, 2026, the Company entered into an amended and restated secured debtor-in-possession term loan credit agreement with lenders party thereto from time to time and Acquiom Agency Services LLC, as administrative agent and collateral agent, which provides for a multiple draw secured debtor-in-possession term loan facility in an aggregate principal amount of up to $125.0 million (the "***DIP Facility***").

The DIP Facility was initially scheduled to mature on May 4, 2026, and provides that such date could be further extended with the consent of certain holders of the Company's 9.000% Senior Secured Notes due September 2029 (the "***Consenting September 2029 Noteholders***"). On May 4, 2026, the Consenting September 2029 Noteholders agreed to extend the maturity date of the DIP Facility to May 31, 2026.

*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 *Fourth Amended Joint Chapter 11 Plan of Reorganization of Office Properties Income Trust and Its Debtor Affiliates* (as may be amended, modified, or supplemented in accordance with its terms, the "***Plan***"), the process and potential outcomes of the Chapter 11 Cases, and the consummation of the transactions contemplated by the Plan. 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; 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, 2024 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](tm2613792d1_ex99-1.htm) | [Office Properties Income Trust Monthly Operating Report for the period of March 1, 2026 through March 31, 2026.](tm2613792d1_ex99-1.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: May 6, 2026

## Exhibit 99.1

**Exhibit 99.1**

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img001.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION Case Name: Office Properties Income Trust, et al. 1 Petition Date: October 30, 2025 Case Number: 25-90530 (CML) 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"). 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. 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 1 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. Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 1 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img002.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2 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. 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 March 31, 2026, the Debtors have included cash receipts and disbursements processed from April 1, 2026 through April 3, 2026. The reason for including these first three days of April 2026 is because the Debtors track and report cash activity on a week-end basis, and these first three days of April fell on Wednesday through Friday of the week. Excluding these final three days of the week 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 April 3, 2026 has been included in this MOR, and such activity, when duplicative, will be excluded from the Debtors' subsequent reporting period.. 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. 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: 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]; Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 2 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img003.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3 b. Tenant Obligations, as defined in the Order (I) Authorizing the Debtors to Pay Tenant Obligations and (II) Granting Related Relief [Docket No. 92]; 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]; 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]; 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 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. 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. 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. 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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 3 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img004.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4 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. 9. Specific MOR Disclosures. Notes to Part 1: Cash Receipts and Disbursements • 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. • 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. • 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. o Rent and other receipts are attributed to the appropriate Debtor entity receiving the rent and other receipts, regardless of the receiving bank account. o Similarly, disbursements are attributed to the invoiced entity, irrespective of the entity making the payment. • 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. • 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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 4 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img005.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5 included in the ending cash balance until ultimately disbursed from the professional fee reserve account. • 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. • 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 • 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. • 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. • 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. • 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. • 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) • The income statement included in this MOR reflects month-to-date results. This clarification is provided for the avoidance of doubt. Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 5 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img006.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6 • 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. • Please refer to the notes above for information about presentation and limitations that may exist in the MOR. Notes to Part 5: Professional Fees • 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 • 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"). • The Debtors believe that they are current with respect to any postpetition Taxes and Fees that have come due. Notes to Part 7: Questionnaire • 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. • 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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 6 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img007.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7 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. • 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. Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 7 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img008.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: 03/31/2026 Petition Date: 10/30/2025 Months Pending: 5 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 04/30/2026 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. Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 8 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img009.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 $83,285,161 b. Total receipts (net of transfers between accounts) $10,796,013 $85,387,194 c. Total disbursements (net of transfers between accounts) $5,137,807 $23,628,638 d. Cash balance end of month (a+b-c) $88,943,367 e. Disbursements made by third party for the benefit of the estate $0 $0 f. Total disbursements for quarterly fee calculation (c+e) $5,137,807 $23,628,638 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 $32,875,812 e. Total assets $3,602,915,320 f. Postpetition payables (excluding taxes) $150,917,040 g. Postpetition payables past due (excluding taxes) $2,750 h. Postpetition taxes payable $103,085 i. Postpetition taxes past due $0 j. Total postpetition debt (f+h) $151,020,125 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) $4,228,913,902 o. Ending equity/net worth (e-n) $-625,998,582 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 $537,387 f. Other expenses $0 g. Depreciation and/or amortization (not included in 4b) $0 h. Interest $893,707 i. Taxes (local, state, and federal) $-146,254 j. Reorganization items $1,752,188 k. Profit (loss) $-3,037,028 $-50,522,438 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 9 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img010.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 $9,716,005 $16,771,385 $9,716,005 $16,771,385 Itemized Breakdown by Firm Firm Name Role i Latham & Watkins LLP Lead Counsel $4,436,750 $8,878,343 $4,436,750 $8,878,343 ii Hunton Andrews Kurth LLP Local Counsel $562,512 $1,100,560 $562,512 $1,100,560 iii AP Services, LLC Financial Professional $3,443,039 $5,105,461 $3,443,039 $5,105,461 iv Quinn Emanuel Urquhart & Su Special Counsel $569,130 $789,755 $569,130 $789,755 v Moelis & Company LLC Financial Professional $388,338 $581,030 $388,338 $581,030 vi Sullivan & Worcester LLP Special Counsel $316,236 $316,236 $316,236 $316,236 vii 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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 10 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img011.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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 11 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img012.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 $33,107 $246,759 $33,107 $246,759 Itemized Breakdown by Firm Firm Name Role i Benesch Friedlander Coplan & ASpecial Counsel $0 $463 $0 $463 ii Broadspire Services Inc Other $84 $168 $84 $168 iii Cox, Castle & Nicholson LLP Special Counsel $5,102 $11,612 $5,102 $11,612 iv Deloitte & Touche LLP Other $0 $195,468 $0 $195,468 v Fairfield and Woods PC Special Counsel $0 $345 $0 $345 vi Goulston & Storrs PC Special Counsel $0 $556 $0 $556 vii Klehr Harrison Harvey BranzbuSpecial Counsel $3,191 $11,811 $3,191 $11,811 viii Ryan, LLC Other $2,288 $3,894 $2,288 $3,894 ix Deloitte Tax LLP Other $8,942 $8,942 $8,942 $8,942 x Meridian Insights Other $13,500 $13,500 $13,500 $13,500 xi xii xiii xiv Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 12 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img013.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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 13 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img014.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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 14 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img015.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) $16,536,932 $23,805,962 $16,536,932 $23,805,962 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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 15 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img016.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 04/30/2026 Title Date John R. Castellano Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 16 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img017.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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 17 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img018.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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 18 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img019.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 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 19 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img020.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: March 1, 2026 through March 31, 2026 Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 3/1/2026 through 3/31/2026 (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 120,996 496,617 575,306 3,089,106 273,386 908,737 61,239 38,077 322,646 - Operating Disbursements Payroll & Benefits - (22415) (10371) - (5022) (41111) (6569) (7389) (4781) - Property and Other Taxes - (1167981) 76,396 - - - - (121181) - - Property Management Fees - (13735) (8286) - (4101) (19470) (1580) (1303) (5869) - Business Management Fee - (60310) (5660) - (6229) (17458) (1722) (2897) (3592) - Insurance - 186 17 - 19 54 5 9 11 - Utilities - (39340) (35806) - - (48536) (5959) - - - Maintenance & Other Expenses 13,484 (192541) (22381) - (6) (47856) (13371) (2266) (9646) - Corporate G&A 8,410 13,895 (1754) - (1930) (5409) (534) (898) (1113) - Total Operating Disbursements 21,893 (1482241) (7846) - (17269) (179787) (29729) (135923) (24990) - Total Capex - (50000) - - - (158771) - - - - Total Hotel Disbursements - - - (3337207) - - - - - - Net Cash Flow From Operations 142,889 (1035624) 567,460 (248100) 256,117 570,179 31,509 (97846) 297,656 - Non-Operating Disbursements Debt Service (1602463) - - - - - - - - - Professional Fees (3557238) - - - - - - - - - Utility Deposits - - - - - - - - - - First Day Motions - Taxes - (224349) (2) - (2) (5) (1) (1) (1) - First Day Motions - Vendors - (186) (17) - (19) (570) (5) (9) (11) - First Day Motions - Return of Tenant Deposits - - - - - - - - - - Total Non-Operating Disbursements (5159701) (224535) (19) - (21) (575) (6) (10) (12) - Asset Sales - - - - - - - - - - Net Cash Flow (5016812) (1260160) 567,441 (248100) 256,095 569,604 31,503 (97856) 297,644 - DIP Proceeds 10,675,017 - - - - - - - - - Net Cash Flow After Financing 5,658,205 (1260160) 567,441 (248100) 256,095 569,604 31,503 (97856) 297,644 - Beg. Cash Balance 83,285,161 8,614,316 - 954,761 - 2,703,335 - - - - (+/-) Net Cash Flow After Financing 5,658,205 (1260160) 567,441 (248100) 256,095 569,604 31,503 (97856) 297,644 - MOR Part 1 d. Cash Balance $88,943,366 $7,354,156 $567,441 $706,660 $256,095 $3,272,939 $31,503 $(97856) $297,644 $- (+/-) Net Cash Flow from/to CMBS 1,495,767 - - - - - - - - - (+/-) Sonesta Controlled Accounts Net Activity - - - 249,235 - - - - - - (+/-) Professional Fee Reserve Net Activity (9545872) - - - - - - - - - (+/-) Utility Disbursement Reserve Net Activity - - - - - - - - - - (+/-) Intercompany Transactions, net and Cash In Transit (48017449) 4,538,134 (567441) - (256095) (222504) (31503) 97,856 (297644) - Cash Balance End of Period, Book $32,875,812 $11,892,290 $- $955,896 $- $3,050,435 $- $- $- $- Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 20 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img021.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 3/1/2026 through 3/31/2026 (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: March 1, 2026 through March 31, 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 - 688,384 - - 982,287 227,724 631,436 540,048 210,005 (3522) - (44167) - - (28472) (37292) (42809) (18329) (17925) - - - - - - - - - - (6142) - (21307) - - (16681) (3477) (10554) (8413) (8364) (6164) - (56386) - - (20501) (12977) (15803) (7924) (7381) 19 - 174 - - 63 40 49 24 23 - - (41331) - - (109218) (49053) (20101) (18624) (19717) (624) - (43909) - - (64453) (58960) (37595) (66888) (52745) (1910) - (17471) - - (6352) (4021) (4897) (2455) (2287) (18342) - (224398) - - (245615) (165739) (131710) (122609) (108397) - - - - - - (32069) (3784) - (165) - - - - - - - - - - 186,383 - 463,986 - - 736,673 29,915 495,941 417,439 101,443 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (2) - (17) - - (6) (4) (5) (2) (2) (19) - (573) - - (63) (40) (49) (24) (303) - - - - - - - - - - (21) - (590) - - (70) (44) (54) (27) (306) - - - - - - - - - - 186,362 - 463,396 - - 736,603 29,871 495,888 417,412 101,138 - - - - - - - - - - 186,362 - 463,396 - - 736,603 29,871 495,888 417,412 101,138 - - - - - - - - - - 186,362 - 463,396 - - 736,603 29,871 495,888 417,412 101,138 $186,362 $- $463,396 $- $- $736,603 $29,871 $495,888 $417,412 $101,138 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (186362) - (463396) - - (736603) (29871) (495888) (417412) (101138) $- $- $- $- $- $- $- $- $- $- Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 21 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img022.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 3/1/2026 through 3/31/2026 (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: March 1, 2026 through March 31, 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 166,011 22,550 298,740 1,486,726 320,748 1,473,031 - - - - (8781) (6462) (37494) (36234) (24418) (38378) - (10107) (12754) - - - - - - - - - (56394) - (4533) (630) (5632) (12571) (5811) (34702) - - - - (1050) (1118) (27589) (10141) (6083) (20155) (234) (14956) (5617) - 3 3 85 31 19 62 1 46 17 - (16342) (7259) (73534) (34149) (92110) (336280) - (19852) (13031) - (25844) (25093) (25526) (61012) (73003) (154458) - (21405) (7539) - (325) (346) (8548) (3142) (1885) (6245) (73) (4634) (1740) - (56873) (40904) (178238) (157218) (203292) (590156) (306) (70908) (97058) - - - - - - - - - - - - - - - - - - - - - 109,138 (18354) 120,502 1,329,509 117,456 882,875 (306) (70908) (97058) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (0) (0) (8) (3) (2) (6) (0) (5) (2) - (3) (3) (85) (31) (19) (62) (1) (46) (17) - - - - - - - - - - - (4) (4) (94) (34) (21) (68) (1) (51) (19) - - - - - - - - - - - 109,134 (18358) 120,408 1,329,474 117,435 882,807 (307) (70959) (97077) - - - - - - - - - - - 109,134 (18358) 120,408 1,329,474 117,435 882,807 (307) (70959) (97077) - - - - - - - - - - - 109,134 (18358) 120,408 1,329,474 117,435 882,807 (307) (70959) (97077) - $109,134 $(18358) $120,408 $1,329,474 $117,435 $882,807 $(307) $(70959) $(97077) $- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (109134) 18,358 (120408) (1329474) (117435) (882807) 307 70,959 97,077 - $- $- $- $- $- $- $- $- $- $- Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 22 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img023.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 3/1/2026 through 3/31/2026 (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: March 1, 2026 through March 31, 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 - - 60,875 1,982,902 349,319 252,464 1,219,491 575,644 - 4,685,304 - - (7484) (107420) (11205) (4393) (48209) (17968) - (166399) - - - (481166) - - - - - (660391) - - (833) (43209) (12000) (3020) (20210) (8354) - (132870) - - (2191) (33796) (2879) (1898) (19045) (5350) - (73241) - - 7 473 9 6 59 17 - 226 - - (2432) (140909) (9312) - (38251) (26631) - (150399) - - (8773) (183969) (43881) (4) (154360) (53343) - (364169) - - (679) (10472) (892) (588) (31371) (1658) - (29106) - - (22384) (1000467) (80161) (9899) (311388) (113288) - (1576350) - - (2600) (13500) - - - - - (484166) - - - - - - - - - - - - 35,891 968,935 269,158 242,565 908,103 462,356 - 2,624,787 - - - - - - (3396201) - - (11250000) - - - - - - (7175707) - - (1715082) - - - - - - - - - - - - (1) (92244) (1) (1) (6) (2) - (22) - - (7) (104) (9) (6) (417) (17) - (371) - - - - - - - - - - - - (7) (92349) (10) (6) (10572332) (18) - (12965475) - - - - - - - - - - - - 35,884 876,586 269,149 242,558 (9664229) 462,338 - (10340688) - - - - - - - - - - - - 35,884 876,586 269,149 242,558 (9664229) 462,338 - (10340688) - - - - - - 12,709 - - 7,857,863 - - 35,884 876,586 269,149 242,558 (9664229) 462,338 - (10340688) $- $- $35,884 $876,586 $269,149 $242,558 $(9651519) $462,338 $- $(2482825) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (35884) (876586) (269149) (242558) 9,673,695 (462338) - 11,521,730 $- $- $- $- $- $- $22,176 $- $- $9,038,905 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 23 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img024.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 3/1/2026 through 3/31/2026 (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: March 1, 2026 through March 31, 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 - 4,830,162 - - - 11,384,453 - 228,803 - 41,286 - (194784) - - - (426021) - (6171) - (5304) - (168708) - - - (387419) - (178830) - - - (135781) - - - (266480) - (6626) - (1245) - (92187) - - - (200252) - (5615) - (1304) - 285 - - - 577 - 17 - 4 - (415379) - - - (524732) - - - - - (560155) - - - (1280596) - (1762) - (256) - (72750) - - - (62049) - (1740) - (404) - (1639459) - - - (3146972) - (200726) - (8508) - (1831641) - - - (197132) - - - - - - - - - - - - - - - 1,359,063 - - - 8,040,349 - 28,077 - 32,778 - (22687463) - - - (7551027) - - - - - (5323485) - - - (1627993) - - - - - - - - - - - - - - - (28) - - - (4389427) - (2) - (0) - (980312) - - - (3159) - (17) - (4) - - - - - - - - - - - (28991288) - - - (13571607) - (19) - (4) - - - - - - - - - - - (27632225) - - - (5531258) - 28,058 - 32,774 - - - - - - - - - - - (27632225) - - - (5531258) - 28,058 - 32,774 - 72 - - - 12,788,006 - - - - - (27632225) - - - (5531258) - 28,058 - 32,774 $- $(27632153) $- $- $- $7,256,749 $- $28,058 $- $32,774 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 27,757,876 - - - 472,610 - (28058) - (32774) $- $125,723 $- $- $- $7,729,359 $- $- $- $- Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 24 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img025.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 3/1/2026 through 3/31/2026 (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: March 1, 2026 through March 31, 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 177,455 179,476 2,976 (56280) - - 404,453 280,255 74,818 - (8680) (16358) - (4834) - - (4396) (5043) (7685) - (112410) - - - - - - - (19439) - (3117) (2116) - (2086) - - - (8408) (1230) - (3952) (8097) - (1961) - - (18968) (8215) (8899) - 12 25 - 6 - - (77233) 25 28 - (1521) (19173) - - - - (100273) - (12688) - (11106) (29546) (15220) (2998) - - (55903) (38) (54708) - (1225) (2509) 3,095 (608) - - (5877) (2545) (2758) - (141999) (77774) (12125) (12481) - - (262649) (24223) (107380) - - (3705) - - - - - - - - - - - - - - - - - - 35,457 97,997 (9148) (68761) - - 141,804 256,032 (32562) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (1) (2) - (1) - - (6) (2) (262715) - (12) (25) - (6) - - (2046) (25) (37569) - - - - - - - - - - - (13) (27) - (7) - - (2052) (28) (300283) - - - - - - - - - - - 35,443 97,969 (9148) (68768) - - 139,752 256,004 (332845) - - - - - - - - - - - 35,443 97,969 (9148) (68768) - - 139,752 256,004 (332845) - - - 11,401,387 - - - - - - - 35,443 97,969 (9148) (68768) - - 139,752 256,004 (332845) - $35,443 $97,969 $11,392,239 $(68768) $- $- $139,752 $256,004 $(332845) $- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (35443) (97969) 981,158 68,768 - - (139752) (256004) 332,845 - $- $- $12,373,397 $- $- $- $- $- $- $- Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 25 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img026.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 3/1/2026 through 3/31/2026 (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: March 1, 2026 through March 31, 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 - - 2,745,485 725,878 105,452 162,807 672,803 - 673,265 - (12622) (3846) (71264) (22577) (6171) (10640) (17122) - (4451) - - (429010) (297298) (120353) (255765) (7549) - - (264095) - - - (45650) (14425) (355) (4796) (10431) - (10053) - (7433) (16832) (18736) (12351) (7458) (3302) (5286) - (7393) - 23 52 58 38 23 10 (26) - 23 - (34623) (95651) (52391) (16861) (10904) (16902) - - (2027) - (20107) (38317) (120465) (34188) (18434) (47328) (78426) - (2940) (69) (2303) (5216) (5805) (3827) (2311) (1023) (1638) - (2291) - (77065) (588820) (611551) (224545) (301375) (91530) (112929) - (293227) (69) - - (33504) (39626) (5681) - (39388) - - - - - - - - - - - - - (77065) (588820) 2,100,430 461,707 (201604) 71,277 520,486 - 380,037 (69) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (2) (5) (6) (4) (2) (1) (2) - (2) - (59) (52) (21432) (38) (23) (10) (16) - (23) - - - - - - - - - - - (62) (57) (21438) (42) (25) (11) (18) - (25) - - - - - - - - - - - (77127) (588878) 2,078,992 461,665 (201629) 71,266 520,469 - 380,012 (69) - - - - - - - - - - (77127) (588878) 2,078,992 461,665 (201629) 71,266 520,469 - 380,012 (69) - - - - - - - - - - (77127) (588878) 2,078,992 461,665 (201629) 71,266 520,469 - 380,012 (69) $(77127) $(588878) $2,078,992 $461,665 $(201629) $71,266 $520,469 $- $380,012 $(69) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 77,127 588,878 (2078992) (461665) 201,629 (71266) (520469) - (380012) 69 $- $- $- $- $- $- $- $- $- $- Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 26 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img027.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 3/1/2026 through 3/31/2026 (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: March 1, 2026 through March 31, 2026 SIR Westford LLC Twelve24 Atlanta LLC West Java Sunnyvale LLC Case No. 25-90597 Case No. 25-90600 Case No. 25-90601 - 2,811,544 399,435 - (29229) (3899) - - (204781) - (45354) (11174) - (35593) (5822) - 110 (3205) - (68262) (634) - (228926) (6706) - (11029) (1804) - (418284) (238025) - - - - - - - 2,393,260 161,410 - - - - - - - - - - (11) (2) - (110) (18) - - - - (121) (20) - - - - 2,393,139 161,391 - - - - 2,393,139 161,391 - - - - 2,393,139 161,391 $- $2,393,139 $161,391 - - - - - - - - - - - - - (2393139) (161391) $- $- $- Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 27 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img028.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: March 1, 2026 through March 31, 2026 Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 3/31/2026 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 2,263,832 11,865,226 - 955,896 - - - - - - Restricted cash 30,611,981 27,064 - - - 3,050,435 - - - - Rents receivable - 1,453,351 887,413 317,490 291,049 3,772,160 113,942 2,876,007 1,903,023 - Total Current Assets 32,875,812 13,345,641 887,413 1,273,386 291,049 6,822,595 113,942 2,876,007 1,903,023 - 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 - 293,561,030 5,170,147 - 16,285,485 42,581,277 5,037,689 2,125,461 10,897,668 - Accumulated depreciation - (86963629) (1431173) - (3317922) (9163181) (1479093) (349333) (1781905) - Real estate properties (net) - 221,186,848 8,537,104 - 17,510,577 61,321,258 6,035,829 12,559,655 11,934,935 - Due from related parties 84,563,887 609,964,110 11,826,143 872,698 8,808,210 27,576,864 261,018 7,984,983 512,431 - Deferred leasing costs (net) - - - - 891,996 3,828,790 110,815 2,320,056 1,317,593 - Acquired real estate leases - net - - 130,264 - 1,824,103 2,452,800 - 1,153,382 - - Other assets (net) 3,485,475,621 (139318905) (16776883) 548,000 (25291970) (88442273) (8153539) (16168017) 4,170 - Total Assets 3,602,915,320 705,177,694 4,604,041 2,694,084 4,033,965 13,560,034 (1631936) 10,726,066 15,672,151 - Accounts payable and other liabilities 64,107,625 1,255,649 157,403 4,527,971 3,816 3,661,874 50,800 873,690 369,512 - Due to related parties - 7,931,242 - - - 129,409 - 54,662 - - Assumed real estate lease obligations (net) - - - - 940,664 - - - - - Secured debt (net) 368,278,145 - - - - - - - - - Liabilities subject to compromise 3,796,528,132 27,470 4,322 - 139 135,263 2,456 3,462 13,264,007 - Total Liabilities 4,228,913,901 9,214,362 161,725 4,527,971 944,620 3,926,546 53,256 931,814 13,633,519 - Common shares of beneficial interest 739,411 - - - - - - - - - Additional paid in capital 2,658,636,481 - - - - - - - - - Cumulative net income (1815458676) 695,863,332 4,442,316 (1833887) 3,089,345 9,633,488 (1685192) 9,794,253 2,038,632 - Cumulative common distributions (1469915797) 100,000 - - - - - - - - Total Shareholders' Equity (625998581) 695,963,332 4,442,316 (1833887) 3,089,345 9,633,488 (1685192) 9,794,253 2,038,632 - Total Liabilities and Shareholders' Equity 3,602,915,320 705,177,694 4,604,041 2,694,084 4,033,965 13,560,034 (1631936) 10,726,066 15,672,151 - Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 28 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img029.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 3/31/2026 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: March 1, 2026 through March 31, 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 - - - - - - - - - - - - - - - - - - - - 652,944 - 4,195,313 - - 6,418,861 1,924,954 2,560,203 786,693 (98980) 652,944 - 4,195,313 - - 6,418,861 1,924,954 2,560,203 786,693 (98980) 5,494,791 - 26,639,923 - - 28,254,691 30,387,895 29,215,662 4,137,884 10,740,463 12,686,047 - 204,925,914 - - 69,276,691 28,254,580 42,876,580 31,820,139 20,789,373 (3327818) - (28578507) - - (20014420) (7823671) (13086040) (8115811) (4942308) 14,853,020 - 202,987,330 - - 77,516,963 50,818,805 59,006,202 27,842,212 26,587,528 11,770,265 - 1,874,038 - - 1,555,363 - 952,166 6,924,702 4,272,641 248,439 - 1,630,749 - - 3,068,458 704,012 798,899 761,351 414,184 - - - - - 775,973 498,968 833,177 575,345 275,805 (20952210) - (27667850) - - (19170279) (37386698) (40762509) (36306348) (30841541) 6,572,458 - 183,019,580 - - 70,165,338 16,560,040 23,388,138 583,954 609,637 2,823 - 674,315 - - 1,262,677 723,706 978,815 871,325 325,069 - - - - - - 145,937 - - - - - - - - - - 400 - - - - - - - - - - - - 51 - 207,148,216 - 5,734,868 79,763,059 25,442,645 35,763,338 16,363 35,448 2,874 - 207,822,531 - 5,734,868 81,025,736 26,312,288 36,742,553 887,688 360,517 - - - - - - - - - - - - - - - - - - - - 6,569,585 - (24802951) - (5734868) (10860399) (9752248) (13354415) (303734) 249,119 - - - - - - - - - - 6,569,585 - (24802951) - (5734868) (10860399) (9752248) (13354415) (303734) 249,119 6,572,458 - 183,019,580 - - 70,165,338 16,560,040 23,388,138 583,954 609,637 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 29 of 52 |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img030.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 3/31/2026 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: March 1, 2026 through March 31, 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 - - - - - - - - - - - - - - - - - - - - 494,766 39,440 1,756,726 1,663,066 615,039 4,501,470 - - - - 494,766 39,440 1,756,726 1,663,066 615,039 4,501,470 - - - - 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 34,037,609 21,522,358 69,908,198 - 56,865,904 3,622,154 - (775988) (808789) (17144700) (7957918) (5201295) (15434768) - (17199823) (228061) - 3,181,568 3,878,744 101,754,256 31,830,648 19,447,019 67,187,654 1,267,184 44,699,488 3,978,755 - 4,473,664 2,576,658 8,976,670 21,588,483 5,165,588 39,752,389 - - 26,371,503 7,897,414 25,818 11,538 726,102 1,826,943 338,338 4,049,195 - - - - 626,902 - - - 212,802 659,998 - - - - (5155645) (5424846) (111232679) (49154963) (26315412) (97972122) 4,750 (75616876) (18769216) (7752402) 3,647,072 1,081,534 1,981,075 7,754,178 (536627) 18,178,583 1,271,934 (30917388) 11,581,041 145,012 79,458 31,735 722,380 967,227 418,910 2,713,333 4,008 87,579 221,314 - - 36,980 53,247 - - - 1,429 494,497 242,829 - 217,929 - - - - - - - - - - - - - - - - - - - 8,661 3,305 188,821 43,564 30,561 17,734 1,504,525 41,223,419 422,144 - 306,048 72,019 964,447 1,010,791 449,471 2,731,067 1,509,962 41,805,495 886,287 - - - - - - - - - - - - - - - - - - - - - 3,341,024 1,009,514 1,016,629 6,743,387 (986099) 15,447,516 (238028) (72722882) 10,694,754 145,012 - - - - - - - - - - 3,341,024 1,009,514 1,016,629 6,743,387 (986099) 15,447,516 (238028) (72722882) 10,694,754 145,012 3,647,072 1,081,534 1,981,075 7,754,178 (536627) 18,178,583 1,271,934 (30917388) 11,581,041 145,012 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 30 of 52 |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img031.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 3/31/2026 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: March 1, 2026 through March 31, 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 - - - - - - 22,176 - - 9,038,905 - - - - - - - - - - - - 28,861 6,089,537 664,498 408,154 4,037,422 64,981 - 21,369,329 - - 28,861 6,089,537 664,498 408,154 4,059,598 64,981 - 30,408,233 - - 2,618,281 41,704,569 1,100,000 1,501,255 26,025,942 2,293,870 - 41,059,701 - - 9,246,016 125,287,985 13,592,998 1,491,443 45,639,870 21,883,584 - 277,728,218 - - (1412586) (39057500) (5202624) (287753) (13172232) (7460782) - (85216742) - - 10,451,711 127,935,055 9,490,374 2,704,946 58,493,579 16,716,672 - 233,571,178 - - 491,283 163,211,576 590,498 5,998,729 38,680,033 27,578,676 - 133,182,203 - - - 2,081,151 188,486 - 1,841,640 - - 14,136,808 - - - 4,150,201 - 1,629,293 659,806 752,051 - 3,610,947 - - (11792366) (120184291) (3983263) (6864659) (73191147) (27593058) - (283729269) - - (820510) 183,283,228 6,950,592 3,876,463 30,543,509 17,519,321 - 131,180,101 - - 71,902 1,171,844 203,129 51,246 1,077,477 98,845 - 7,227,764 - - - - - - 30,687,431 - - 21,544,009 - - - - - - - 156,031 - - - - - - - - - - - 1,433,412 - - 224 175,659 16,857 7,789 129,706 32,924 - 409,609 - - 72,126 1,347,504 219,985 59,034 31,894,614 287,800 - 30,614,795 - - - - - - - - - - - - - - - - - - - - - - (892637) 181,935,724 6,730,607 3,817,429 (1351105) 17,231,522 - 100,565,306 - - - - - - - - - - - - (892637) 181,935,724 6,730,607 3,817,429 (1351105) 17,231,522 - 100,565,306 - - (820510) 183,283,228 6,950,592 3,876,463 30,543,509 17,519,321 - 131,180,101 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 31 of 52 |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img032.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 3/31/2026 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: March 1, 2026 through March 31, 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 - 125,723 - - - - - - - - - - - - - 7,729,359 - - - - - 27,953,323 - - - 38,754,359 - 1,421,712 - 170,442 - 28,079,045 - - - 46,483,718 - 1,421,712 - 170,442 - 36,462,190 - - - 98,527,272 - 6,686,964 - 716,285 - 217,183,619 - - - 638,730,884 - 11,815,914 - 794,543 - (55379039) - - - (164147965) - (2055320) - (310823) - 198,266,769 - - - 573,110,191 - 16,447,558 - 1,200,005 - 120,445,440 - - - 709,183,604 - 29,213,638 - 1,828,222 - 19,731,539 - - - 13,872,162 - 1,591,740 - 348,712 - 11,648,491 - - - 51,087,860 - 759,292 - - - (302861433) - - - (788993396) - (38616450) - (2775425) - 75,309,852 - - - 604,744,138 - 10,817,490 - 771,956 - 8,250,916 - - - 18,270,385 - 337,375 - 69,019 - 46,140,075 22,327 - - 3,860,725 - - - - - 113,302 - - - 6,113,789 - - - - - - - - - 424,328,196 - - - - - 1,108,301 271,415 - - 3,079,831 - 762 - 133 - 55,612,595 293,742 - - 455,652,927 - 338,137 - 69,152 - - - - - - - - - - - - - - - - - - - - - 19,697,257 (293742) - - 149,091,211 - 10,479,352 - 702,804 - - - - - - - - - - - 19,697,257 (293742) - - 149,091,211 - 10,479,352 - 702,804 - 75,309,852 - - - 604,744,138 - 10,817,490 - 771,956 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 32 of 52 |

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|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img033.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 3/31/2026 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: March 1, 2026 through March 31, 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 - - 1,560,809 - - - - - - - - - 10,812,588 - - - - - - - 753,402 692,314 - 90,396 - - - 60,594 770,752 - 753,402 692,314 12,373,397 90,396 - - - 60,594 770,752 - 2,687,482 6,682,058 - 834,031 - - 12,970,268 2,649,274 4,157,250 - 3,409,718 10,863,437 - 3,034,769 - - 32,417,689 7,996,883 8,686,400 - (1202407) (2214452) - (638754) - - (6343341) (1607032) (1342519) - 4,894,793 15,331,043 - 3,230,045 - - 39,044,616 9,039,126 11,501,131 - 2,182,856 - 12,005,500 4,682,700 - - 36,884,894 22,448,907 27,056,105 - 397,157 1,086,212 - 122,739 - - - - 708,280 - - - - - - - - 1,545,865 - - (5476458) (20241138) (10065676) (6225803) - - (62627299) (26360575) (30658699) - 2,751,751 (3131570) 14,313,220 1,900,077 - - 13,302,211 6,733,918 9,377,569 - 247,625 889,320 - 103,211 - - 478,506 284,028 208,961 - - 719,576 1,126,806 - - - 1,148,170 - 935,906 - - - - - - - - - - - - - - - - - - - - - 5,257 894,121 109,881 96,316 - - 88,509 111 101,568 - 252,882 2,503,017 1,236,686 199,527 - - 1,715,185 284,139 1,246,435 - - - - - - - - - - - - - - - - - - - - - 2,498,869 (5634587) 13,076,534 1,700,550 - - 11,587,027 6,449,779 8,131,134 - - - - - - - - - - - 2,498,869 (5634587) 13,076,534 1,700,550 - - 11,587,027 6,449,779 8,131,134 - 2,751,751 (3131570) 14,313,220 1,900,077 - - 13,302,211 6,733,918 9,377,569 - Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 33 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img034.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 3/31/2026 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: March 1, 2026 through March 31, 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 - - - - - - - - - - - - - - - - - - - - - - 2,829,490 416,407 154,455 144,986 1,175,678 - (171693) 17,968 - - 2,829,490 416,407 154,455 144,986 1,175,678 - (171693) 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 - 4,600,531 29,818,264 61,003,484 17,364,695 7,723,270 2,375,284 13,120,412 - 5,448,273 - (1103860) (5726301) (15954107) (4684545) (1551821) (295764) (1893997) - (1169375) - 8,039,685 29,665,251 54,367,623 26,718,948 20,624,711 7,044,456 18,045,842 - 16,583,304 - 8,314,251 - 77,662,222 55,627,409 17,519,127 5,121,927 6,726,469 917,628 17,725,669 24,960,496 - - 756,487 - 150,186 389,724 3,636,339 - 1,297,695 - - - 3,359,971 1,367,547 - - - - 736,193 - (17811910) (6817929) (95369171) (43623737) (27397883) (9031305) (20897080) - (23002924) - (1457973) 22,847,322 43,606,623 40,506,574 11,050,595 3,669,788 8,687,248 917,628 13,168,245 24,978,464 61,572 175,054 1,477,406 789,864 356,872 266,720 398,151 - 866,051 - 354,488 1,186,773 - - 473,964 - 5,280,411 - 365,868 - - - 163,999 - - - - - - - - - - - - - - - - - 13,184 19,037,331 704,590 18,542 353 562 401 - 3,538 - 429,245 20,399,159 2,345,995 808,406 831,189 267,283 5,678,963 - 1,235,457 - - - - - - - - - - - - - - - - - - - - - (1887218) 2,448,164 41,260,628 39,698,169 10,219,406 3,402,506 3,008,285 917,628 11,932,788 24,978,464 - - - - - - - - - - (1887218) 2,448,164 41,260,628 39,698,169 10,219,406 3,402,506 3,008,285 917,628 11,932,788 24,978,464 (1457973) 22,847,322 43,606,623 40,506,574 11,050,595 3,669,788 8,687,248 917,628 13,168,245 24,978,464 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 34 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img035.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 3/31/2026 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: March 1, 2026 through March 31, 2026 SIR Westford LLC Twelve24 Atlanta LLC West Java Sunnyvale LLC Case No. 25-90597 Case No. 25-90600 Case No. 25-90601 - - - - - - - 5,376,059 3,269,009 - 5,376,059 3,269,009 - 13,040,272 24,608,813 - 145,947,638 3,757,541 - (21211209) (841577) - 137,776,700 27,524,777 17,137,960 39,229,442 13,554,738 - 122,182 1,897,264 - 21,187,470 802,142 - (179890748) (28828101) 17,137,960 23,801,107 18,219,828 - 1,232,231 388,347 - - - - - - - - - - 66,812 1,399 - 1,299,043 389,746 - - - - - - 17,137,960 22,502,064 17,830,082 - - - 17,137,960 22,502,064 17,830,082 17,137,960 23,801,107 18,219,828 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 35 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img036.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: March 1, 2026 through March 31, 2026 Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 3/1/2026 through 3/31/2026 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 - 808,856 305,398 3,756,647 158,030 690,922 60,916 241,342 226,739 - Real estate taxes - (107873) (40302) - - (108221) (6189) (20197) (22926) - Utility expenses - (25267) (14573) - - (48188) (9577) - - - Other operating expenses - (169576) (4477) (3058636) (9614) (155828) (12920) (21535) (17801) - Depreciation and amortization - (1138704) (42195) - (82948) (199682) (25355) (33195) (62960) - Transaction related costs - - - - - - - - - - General and administrative (537387) (76088) (7094) (545) (7807) (21881) (2158) (3631) (4502) - Total Expenses (537387) (1517508) (108641) (3059182) (100369) (533799) (56199) (78558) (108188) - Operating Income (537387) (708652) 196,758 697,466 57,661 157,122 4,717 162,785 118,551 - Gain/loss on sale of real estate - - - - - - - - - - Interest and other income 78,211 17,627 - 1,277 - 4,451 - - - - Interest expense (971919) - - - - - - - - - Reorganization Items, net (1752188) (3027) (284) - (313) (876) (86) (145) (180) - Income tax (expense) benefit 146,254 (18) (2) - (2) (5) (1) (1) (1) - Equity in net losses of investees - - - - - - - - - - Net income (loss) available for common shareholders (3037028) (694071) 196,472 698,743 57,346 160,692 4,630 162,638 118,370 - Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 36 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img037.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 3/1/2026 through 3/31/2026 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: March 1, 2026 through March 31, 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 - 661,740 - - 826,218 226,170 396,249 262,029 212,849 - - (141428) - - (76407) (61023) (72157) (24283) (36121) - - 5,007 - - (174627) (9632) (50984) (33869) (115340) (10901) - (166836) - - (176444) (114468) (119772) (73354) (59171) (62968) - (866615) - - (349491) (104174) (196115) (175914) (87806) - - - - - - - - - - (7726) - (70670) - - (25695) (16264) (19807) (9931) (9250) (81595) - (1240541) - - (802664) (305561) (458835) (317351) (307688) 111,108 - (578801) - - 23,554 (79391) (62586) (55322) (94840) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (309) - (2830) - - (1029) (651) (793) (398) (370) (2) - (17) - - (6) (4) (5) (2) (2) - - - - - - - - - - 110,797 - (581648) - - 22,518 (80047) (63384) (55722) (95212) Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 37 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img038.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 3/1/2026 through 3/31/2026 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: March 1, 2026 through March 31, 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 121,860 19,686 181,946 1,304,570 224,250 1,123,128 - - - - (7964) (5923) (102819) (25674) (20489) (117161) (1341) (13763) (97445) - (21693) (11021) (185825) (46573) (41693) (413203) - (39330) (3938) - (21059) (22616) (97868) (134510) (94104) (184966) - (24509) (15341) - (23589) (9293) (185225) (115741) (83081) (439558) - (134417) (12647) - - - - - - - - - - - (1316) (1401) (34577) (12710) (7624) (25261) (293) (18745) (7040) - (75621) (50253) (606314) (335209) (246991) (1180149) (1634) (230763) (136410) - 46,239 (30567) (424368) 969,361 (22742) (57021) (1634) (230763) (136410) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (53) (56) (1385) (509) (305) (1012) (12) (751) (282) - (0) (0) (8) (3) (2) (6) (0) (5) (2) - - - - - - - - - - - 46,186 (30623) (425761) 968,849 (23049) (58039) (1646) (231518) (136694) - Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 38 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img039.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 3/1/2026 through 3/31/2026 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: March 1, 2026 through March 31, 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 - - 32,950 1,609,893 171,595 86,719 1,115,867 286,465 - 3,398,940 - - (5947) (230305) (18734) (15391) (86921) (11067) - (379326) - - (1901) (233759) (26134) - (426377) (18723) - (116471) - - (21619) (355524) (58039) (10112) (203535) (72352) - (687803) - - (19263) (471964) (40323) (28794) (261795) (72770) - (1248142) - - - - - - - - - - - - (2746) (42357) (3608) (2379) (23869) (6706) - (91795) - - (51476) (1333910) (146838) (56677) (1002499) (181618) - (2523537) - - (18526) 275,982 24,756 30,042 113,368 104,847 - 875,403 - - - 260 - - - - - - - - - - - - 2 - - 14,873 - - - - - - (1132067) - - (2727804) - - (110) (1696) (145) (95) (5041043) (269) - (2506879) - - (1) (10) (1) (1) (6) (2) - (22) - - - - - - - - - - - - (18637) 274,536 24,611 29,946 (6059745) 104,577 - (4344429) Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 39 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img040.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 3/1/2026 through 3/31/2026 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: March 1, 2026 through March 31, 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 - 4,284,690 - - - 8,456,756 - 216,799 - 42,512 - (395606) - - - (1092009) - (29805) - - - (481468) - - - (456945) - - - - - (942079) 14,598 - - (1926743) - (19139) - (7462) - (1331209) - - - (3679060) - (64413) - (10071) - - - - - - - - - - - (115541) - - - (250980) - (7037) - (1634) - (3265902) 14,598 - - (7405737) - (120394) - (19167) - 1,018,787 14,598 - - 1,051,019 - 96,405 - 23,345 - - - - - - - - - - - 10 - - - 16,427 - - - - - (4234993) - - - (4346662) - - - - - (5251654) - - - (2437127) - (282) - (65) - (28) - - - (60) - (2) - (0) - - - - - - - - - - - (8467877) 14,598 - - (5716404) - 96,122 - 23,280 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 40 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img041.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 3/1/2026 through 3/31/2026 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: March 1, 2026 through March 31, 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 110,320 162,268 73 64,323 - - - 238,058 102,718 - (15263) (76356) - - - - (73929) - (24993) - (6614) (16586) - - - - (86607) - (10115) - (25729) (60774) - (10735) - - (65570) (13969) (60101) - (22928) (52877) - (11824) - - (72912) (151559) (36822) - - - - - - - - - - - (4953) (10148) - (2458) - - (23773) (10296) (11154) - (75487) (216742) - (25016) - - (322792) (175823) (143184) - 34,833 (54474) 73 39,307 - - (322792) 62,235 (40467) - - - - - - - - - - - - - 33,033 - - - - - - - - - - - - - - - - - (198) (406) - (98) - - (952) (412) (447) - (1) (2) - (1) - - (6) (2) (3) - - - - - - - - - - - 34,633 (54882) 33,106 39,208 - - (323749) 61,820 (40916) - Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 41 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img042.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 3/1/2026 through 3/31/2026 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: March 1, 2026 through March 31, 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 - - 846,164 476,465 (37057) 211,588 398,454 - 245,048 - (25650) (84864) (85452) (52230) (42627) (25288) (27500) - (44016) - (14381) (80080) (46597) (27000) 60,127 (22814) - - 574 - (40781) (58989) (222308) (68404) (39555) (52885) (123772) - (35841) (69) (14124) (76616) (391574) (131026) (22147) (19687) (82239) - (37156) - - - - - - - - - - - (9316) (21096) (23482) (15480) (9348) (4138) (6626) - (9265) - (104252) (321645) (769412) (294141) (53549) (124811) (240137) - (125704) (69) (104252) (321645) 76,752 182,324 (90607) 86,778 158,318 - 119,344 (69) - - - - - - - - - - - - 8 - - - - - - - - - - - - - - - - - (373) (845) (940) (620) (374) (166) (265) - (371) - (2) (5) (6) (4) (2) (1) (2) - (2) - - - - - - - - - - - (104628) (322495) 75,813 181,701 (90983) 86,611 158,051 - 118,971 (69) Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 42 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img043.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 3/1/2026 through 3/31/2026 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: March 1, 2026 through March 31, 2026 SIR Westford LLC Twelve24 Atlanta LLC West Java Sunnyvale LLC Case No. 25-90597 Case No. 25-90600 Case No. 25-90601 - 1,809,309 370,317 - (74519) (34130) - (48625) (341) - (261384) (36816) - (577654) (60073) - - - - (44610) (7297) - (1006792) (138658) - 802,517 231,659 - - - - - - - - - - (1787) (292) - (11) (2) - - - - 800,720 231,365 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 43 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img044.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: March 1, 2026 through March 31, 2026 Debtors Support Documentation to MOR - 4 Schedule of Prepetition Payments For the period 3/1/2026 through 3/31/2026 The Debtors hereby submit this attestation regarding prepetition payments payments during the period of March 1, 2026 through March 31, 2026. /s/ John R. Castellano April 30, 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 March 1, 2026 through March 31, 2026 were authorized under First Day Orders granted by the Bankruptcy Court. Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 44 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img045.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: March 1, 2026 through March 31, 2026 Debtors Support Documentation to MOR - 5 Schedule of Payments to Insiders For the period 3/1/2026 through 3/31/2026 Legal Entity Party Name Description Date Sum of Amount 112 Ave Miami LLC The RMR Group LLC Business Management Fee 3/27/2026 5,660 112 Ave Miami LLC The RMR Group LLC Payroll & Benefits 3/27/2026 10,371 112 Ave Miami LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 8,286 20 Mass Ave TRS Inc. Sonesta International Hotel Management Fee 3/31/2026 2,182,519 3400 Plano TX LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 2 3400 Plano TX LLC The RMR Group LLC Business Management Fee 3/27/2026 6,229 3400 Plano TX LLC The RMR Group LLC Payroll & Benefits 3/27/2026 5,022 3400 Plano TX LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 4,101 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 32 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 513 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 2 440 First Street LLC The RMR Group LLC Business Management Fee 3/27/2026 17,458 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 96 440 First Street LLC The RMR Group LLC Payroll & Benefits 3/27/2026 41,111 440 First Street LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 19,470 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 200 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 40 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 490 ACP East LLC The RMR Group LLC Business Management Fee 3/27/2026 1,722 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 6 ACP East LLC The RMR Group LLC Payroll & Benefits 3/27/2026 6,569 ACP East LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 1,580 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 83 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 73 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 19 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Business Management Fee 3/27/2026 2,897 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 203 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Payroll & Benefits 3/27/2026 7,389 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 1,303 Burt Street Omaha LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 276 Burt Street Omaha LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 19 Burt Street Omaha LLC The RMR Group LLC Business Management Fee 3/27/2026 3,592 Burt Street Omaha LLC The RMR Group LLC Payroll & Benefits 3/27/2026 4,781 Burt Street Omaha LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 5,869 Clay Road Houston LLC The RMR Group LLC Business Management Fee 3/27/2026 6,164 Clay Road Houston LLC The RMR Group LLC Payroll & Benefits 3/27/2026 3,522 Clay Road Houston LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 6,142 Elliott Ave Seattle LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 380 Elliott Ave Seattle LLC The RMR Group LLC Business Management Fee 3/27/2026 56,386 Elliott Ave Seattle LLC The RMR Group LLC Payroll & Benefits 3/27/2026 44,167 Elliott Ave Seattle LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 21,307 Elliott Ave Seattle LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 81 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 32 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 334 FP 11 Dupont Circle, LLC The RMR Group LLC Business Management Fee 3/27/2026 20,501 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 15 FP 11 Dupont Circle, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 28,472 FP 11 Dupont Circle, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 16,681 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 200 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 32 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 374 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 2 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Business Management Fee 3/27/2026 12,977 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 21 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 37,292 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 3,477 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 239 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 32 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 355 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 2 FP 1401 K, LLC The RMR Group LLC Business Management Fee 3/27/2026 15,803 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 21 The Debtors hereby submit this attestation regarding insider payments payments during the period of March 1, 2026 through March 31, 2026. For additional information regarding the applicable reporting period and insider payment details, please refer to the Global Notes. Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 45 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img046.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 1401 K, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 42,809 FP 1401 K, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 10,554 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 764 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 187 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 2 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Business Management Fee 3/27/2026 7,924 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 6 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 18,329 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 8,413 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 12 FP 540 Gaither, LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 186 FP 540 Gaither, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 429 FP 540 Gaither, LLC The RMR Group LLC Business Management Fee 3/27/2026 7,381 FP 540 Gaither, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 6 FP 540 Gaither, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 17,925 FP 540 Gaither, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 8,364 FP 540 Gaither, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 83 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 40 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 490 FP 6310 Hillside Center, LLC The RMR Group LLC Business Management Fee 3/27/2026 1,050 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 6 FP 6310 Hillside Center, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 8,781 FP 6310 Hillside Center, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 4,533 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 83 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 40 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 490 FP 6315 Hillside Center, LLC The RMR Group LLC Business Management Fee 3/27/2026 1,118 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 6 FP 6315 Hillside Center, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 6,462 FP 6315 Hillside Center, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 630 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 83 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 32 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 335 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 2 FP 840 First Street, LLC The RMR Group LLC Business Management Fee 3/27/2026 27,589 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 21 FP 840 First Street, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 37,494 FP 840 First Street, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 5,632 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 200 FP Atlantic Corporate Park, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 229 FP Atlantic Corporate Park, LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 4 FP Atlantic Corporate Park, LLC The RMR Group LLC Business Management Fee 3/27/2026 10,141 FP Atlantic Corporate Park, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 12 FP Atlantic Corporate Park, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 36,234 FP Atlantic Corporate Park, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 12,571 FP Atlantic Corporate Park, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 24 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 1,178 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 700 FP Patuxent Parkway, LLC The RMR Group LLC Business Management Fee 3/27/2026 6,083 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 6 FP Patuxent Parkway, LLC The RMR Group LLC Payroll & Benefits 3/27/2026 24,418 FP Patuxent Parkway, LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 5,811 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 83 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 484 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 738 FP Redland Technology Center LLC The RMR Group LLC Business Management Fee 3/27/2026 20,155 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 18 FP Redland Technology Center LLC The RMR Group LLC Payroll & Benefits 3/27/2026 38,378 FP Redland Technology Center LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 34,702 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 248 FP Sterling Park Land, LLC The RMR Group LLC Business Management Fee 3/27/2026 234 GOV Lake Fairfax Inc. The RMR Group LLC Maintenance & Other Expenses 3/13/2026 0 GOV Lake Fairfax Inc. The RMR Group LLC Maintenance & Other Expenses 3/20/2026 2 GOV Lake Fairfax Inc. The RMR Group LLC Business Management Fee 3/27/2026 14,956 GOV Lake Fairfax Inc. The RMR Group LLC Maintenance & Other Expenses 3/27/2026 6 GOV Lake Fairfax Inc. The RMR Group LLC Payroll & Benefits 3/27/2026 10,107 GOV Lakewood Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/6/2026 19 GOV Lakewood Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/20/2026 19 GOV Lakewood Properties Trust The RMR Group LLC Business Management Fee 3/27/2026 5,617 GOV Lakewood Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/27/2026 58 GOV Lakewood Properties Trust The RMR Group LLC Payroll & Benefits 3/27/2026 12,754 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 84 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 816 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 79 Government Properties Income Trust LLC The RMR Group LLC Business Management Fee 3/27/2026 60,310 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 346 Government Properties Income Trust LLC The RMR Group LLC Payroll & Benefits 3/27/2026 22,415 Government Properties Income Trust LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 13,735 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 282 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 46 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img047.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 GPT Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 327 GPT Properties LLC The RMR Group LLC Business Management Fee 3/27/2026 2,191 GPT Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 488 GPT Properties LLC The RMR Group LLC Payroll & Benefits 3/27/2026 7,484 GPT Properties LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 833 GPT Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 1,041 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/6/2026 32 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/13/2026 463 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/20/2026 590 GPT Properties Trust The RMR Group LLC Business Management Fee 3/27/2026 33,796 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/27/2026 116 GPT Properties Trust The RMR Group LLC Payroll & Benefits 3/27/2026 77,503 GPT Properties Trust The RMR Group LLC Property Management & Construction Fees 3/27/2026 43,209 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 4/3/2026 620 Grand Oak Circle Tampa LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 0 Grand Oak Circle Tampa LLC The RMR Group LLC Business Management Fee 3/27/2026 2,879 Grand Oak Circle Tampa LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 599 Grand Oak Circle Tampa LLC The RMR Group LLC Payroll & Benefits 3/27/2026 11,205 Grand Oak Circle Tampa LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 12,000 Jan Davis Huntsville LLC The RMR Group LLC Business Management Fee 3/27/2026 1,898 Jan Davis Huntsville LLC The RMR Group LLC Payroll & Benefits 3/27/2026 4,393 Jan Davis Huntsville LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 3,020 Office Properties Income Trust Redan Advisors LLC Independent Director Fees 3/6/2026 7,659 Office Properties Income Trust TRP Advisors LLC Independent Director Fees 3/6/2026 10,942 Office Properties Income Trust Wildrose Partners LLC Independent Director Fees 3/27/2026 7,659 OPI 25 Exchange LLC Redan Advisors LLC Independent Director Fees 3/6/2026 6,519 OPI 25 Exchange LLC TRP Advisors LLC Independent Director Fees 3/6/2026 9,313 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 883 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 1,040 OPI 25 Exchange LLC The RMR Group LLC Business Management Fee 3/27/2026 19,045 OPI 25 Exchange LLC Wildrose Partners LLC Independent Director Fees 3/27/2026 6,519 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 2,070 OPI 25 Exchange LLC The RMR Group LLC Payroll & Benefits 3/27/2026 48,209 OPI 25 Exchange LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 20,210 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 495 OPI AL Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 7,065 OPI AL Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 1,167 OPI AL Properties LLC The RMR Group LLC Business Management Fee 3/27/2026 5,350 OPI AL Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 489 OPI AL Properties LLC The RMR Group LLC Payroll & Benefits 3/27/2026 17,968 OPI AL Properties LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 8,354 OPI BND Properties LLC Redan Advisors LLC Independent Director Fees 3/6/2026 4,679 OPI BND Properties LLC TRP Advisors LLC Independent Director Fees 3/6/2026 6,684 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 342 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 1,241 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 2,990 OPI BND Properties LLC The RMR Group LLC Business Management Fee 3/27/2026 73,241 OPI BND Properties LLC Wildrose Partners LLC Independent Director Fees 3/27/2026 4,679 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 3,118 OPI BND Properties LLC The RMR Group LLC Payroll & Benefits 3/27/2026 138,883 OPI BND Properties LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 132,870 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 438 OPI Notex Properties LLC Redan Advisors LLC Independent Director Fees 3/6/2026 9,514 OPI Notex Properties LLC TRP Advisors LLC Independent Director Fees 3/6/2026 13,591 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 1,016 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 6,957 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 450 OPI Notex Properties LLC The RMR Group LLC Business Management Fee 3/27/2026 92,187 OPI Notex Properties LLC Wildrose Partners LLC Independent Director Fees 3/27/2026 9,514 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 1,172 OPI Notex Properties LLC The RMR Group LLC Payroll & Benefits 3/27/2026 194,784 OPI Notex Properties LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 135,781 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 577 OPI WF Owner LLC Redan Advisors LLC Independent Director Fees 3/6/2026 6,629 OPI WF Owner LLC TRP Advisors LLC Independent Director Fees 3/6/2026 9,469 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 35,850 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 2,129 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 3,925 OPI WF Owner LLC The RMR Group LLC Business Management Fee 3/27/2026 200,252 OPI WF Owner LLC Wildrose Partners LLC Independent Director Fees 3/27/2026 6,629 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 1,608 OPI WF Owner LLC The RMR Group LLC Payroll & Benefits 3/27/2026 250,168 OPI WF Owner LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 266,480 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 5,926 Santa Clara (Walsh) LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 73 Santa Clara (Walsh) LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 19 Santa Clara (Walsh) LLC The RMR Group LLC Business Management Fee 3/27/2026 5,615 Santa Clara (Walsh) LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 146 Santa Clara (Walsh) LLC The RMR Group LLC Payroll & Benefits 3/27/2026 6,171 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 47 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img048.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 Santa Clara (Walsh) LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 6,626 Schrock Road Columbus LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 6 Schrock Road Columbus LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 6 Schrock Road Columbus LLC The RMR Group LLC Business Management Fee 3/27/2026 1,304 Schrock Road Columbus LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 32 Schrock Road Columbus LLC The RMR Group LLC Payroll & Benefits 3/27/2026 5,304 Schrock Road Columbus LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 1,245 SIR Campbell Place Inc. The RMR Group LLC Maintenance & Other Expenses 3/13/2026 73 SIR Campbell Place Inc. The RMR Group LLC Maintenance & Other Expenses 3/20/2026 287 SIR Campbell Place Inc. The RMR Group LLC Business Management Fee 3/27/2026 3,952 SIR Campbell Place Inc. The RMR Group LLC Payroll & Benefits 3/27/2026 8,680 SIR Campbell Place Inc. The RMR Group LLC Property Management & Construction Fees 3/27/2026 3,117 SIR Centennial LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 19 SIR Centennial LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 45 SIR Centennial LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 19 SIR Centennial LLC The RMR Group LLC Business Management Fee 3/27/2026 8,097 SIR Centennial LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 328 SIR Centennial LLC The RMR Group LLC Payroll & Benefits 3/27/2026 16,358 SIR Centennial LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 2,116 SIR Centennial LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 151 SIR Fort Mill LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 0 SIR Fort Mill LLC The RMR Group LLC Business Management Fee 3/27/2026 1,961 SIR Fort Mill LLC The RMR Group LLC Payroll & Benefits 3/27/2026 4,834 SIR Fort Mill LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 2,086 SIR Irving (Freeport) LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 4,920 SIR Irving (Freeport) LLC The RMR Group LLC Business Management Fee 3/27/2026 18,968 SIR Irving (Freeport) LLC The RMR Group LLC Payroll & Benefits 3/27/2026 4,396 SIR Johnston LLC The RMR Group LLC Business Management Fee 3/27/2026 8,215 SIR Johnston LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 29 SIR Johnston LLC The RMR Group LLC Payroll & Benefits 3/27/2026 5,043 SIR Johnston LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 8,408 SIR Omaha LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 276 SIR Omaha LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 19 SIR Omaha LLC The RMR Group LLC Business Management Fee 3/27/2026 8,899 SIR Omaha LLC The RMR Group LLC Payroll & Benefits 3/27/2026 7,685 SIR Omaha LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 1,230 SIR Parsippany (Jefferson) LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 90 SIR Parsippany (Jefferson) LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 144 SIR Parsippany (Jefferson) LLC The RMR Group LLC Business Management Fee 3/27/2026 7,433 SIR Parsippany (Jefferson) LLC The RMR Group LLC Payroll & Benefits 3/27/2026 12,622 SIR Parsippany (Jefferson) LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 313 SIR Philadelphia LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 108 SIR Philadelphia LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 144 SIR Philadelphia LLC The RMR Group LLC Business Management Fee 3/27/2026 16,832 SIR Philadelphia LLC The RMR Group LLC Payroll & Benefits 3/27/2026 3,846 SIR Philadelphia LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 319 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 4,298 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 1,041 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 1,874 SIR Properties REIT LLC The RMR Group LLC Business Management Fee 3/27/2026 18,736 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 2,312 SIR Properties REIT LLC The RMR Group LLC Payroll & Benefits 3/27/2026 71,264 SIR Properties REIT LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 45,650 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 606 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/6/2026 19 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/13/2026 77 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/20/2026 1,002 SIR Properties Trust The RMR Group LLC Business Management Fee 3/27/2026 12,351 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 3/27/2026 1,655 SIR Properties Trust The RMR Group LLC Payroll & Benefits 3/27/2026 22,577 SIR Properties Trust The RMR Group LLC Property Management & Construction Fees 3/27/2026 14,425 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 4/3/2026 386 SIR Redwood City LP The RMR Group LLC Maintenance & Other Expenses 3/13/2026 73 SIR Redwood City LP The RMR Group LLC Maintenance & Other Expenses 3/20/2026 19 SIR Redwood City LP The RMR Group LLC Business Management Fee 3/27/2026 7,458 SIR Redwood City LP The RMR Group LLC Maintenance & Other Expenses 3/27/2026 641 SIR Redwood City LP The RMR Group LLC Payroll & Benefits 3/27/2026 6,171 SIR Redwood City LP The RMR Group LLC Property Management & Construction Fees 3/27/2026 355 SIR REIT New Braunfels LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 420 SIR REIT New Braunfels LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 487 SIR REIT New Braunfels LLC The RMR Group LLC Business Management Fee 3/27/2026 3,302 SIR REIT New Braunfels LLC The RMR Group LLC Payroll & Benefits 3/27/2026 10,640 SIR REIT New Braunfels LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 4,796 SIR REIT New Braunfels LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 65 SIR REIT Plano LLC The RMR Group LLC Maintenance & Other Expenses 3/6/2026 100 SIR REIT Plano LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 51 SIR REIT Plano LLC The RMR Group LLC Business Management Fee 3/27/2026 5,286 SIR REIT Plano LLC The RMR Group LLC Payroll & Benefits 3/27/2026 17,122 SIR REIT Plano LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 10,431 Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 48 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img049.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 REIT Plano LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 942 SIR San Jose LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 73 SIR San Jose LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 19 SIR San Jose LLC The RMR Group LLC Business Management Fee 3/27/2026 7,393 SIR San Jose LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 146 SIR San Jose LLC The RMR Group LLC Payroll & Benefits 3/27/2026 4,451 SIR San Jose LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 10,053 Twelve24 Atlanta LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 1,896 Twelve24 Atlanta LLC The RMR Group LLC Business Management Fee 3/27/2026 35,593 Twelve24 Atlanta LLC The RMR Group LLC Payroll & Benefits 3/27/2026 29,229 Twelve24 Atlanta LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 45,354 Twelve24 Atlanta LLC The RMR Group LLC Maintenance & Other Expenses 4/3/2026 2,344 West Java Sunnyvale LLC The RMR Group LLC Maintenance & Other Expenses 3/13/2026 73 West Java Sunnyvale LLC The RMR Group LLC Maintenance & Other Expenses 3/20/2026 19 West Java Sunnyvale LLC The RMR Group LLC Business Management Fee 3/27/2026 5,822 West Java Sunnyvale LLC The RMR Group LLC Maintenance & Other Expenses 3/27/2026 146 West Java Sunnyvale LLC The RMR Group LLC Payroll & Benefits 3/27/2026 3,899 West Java Sunnyvale LLC The RMR Group LLC Property Management & Construction Fees 3/27/2026 11,174 /s/ John R. Castellano April 30, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 49 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img050.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: March 1, 2026 through March 31, 2026 Debtors Support Documentation to MOR - 6 Schedule of Post-Petition Tax Payments For the period 3/1/2026 through 3/31/2026 The Debtors hereby submit this attestation regarding postpetition tax payments during the period of March 1, 2026 through March 31, 2026. The Debtors believe that they are current with respect to any postpetition Taxes and Fees that have come due. /s/ John R. Castellano April 30, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 50 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img051.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: March 1, 2026 through March 31, 2026 Debtors Support Documentation to MOR - 7 Schedule of Post-Petition Borrowing For the period 3/1/2026 through 3/31/2026 The Debtors hereby submit this attestation regarding postpetition borrowing during the period of March 1, 2026 through March 31, 2026. /s/ John R. Castellano April 30, 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. Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 51 of 52 |

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| &nbsp;&nbsp;![GRAPHIC](tm2613792d1_ex99-1img052.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: March 1, 2026 through March 31, 2026 Debtors Support Documentation to MOR - 8 Bank Statements and Bank Reconciliations For the period 3/1/2026 through 3/31/2026 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 April 30, 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 March 1, 2026 through March 31, 2026 to the US Trustee. Case 25-90530 Document 1258 Filed in TXSB on 04/30/26 Page 52 of 52 |

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