8-K

Bluerock Homes Trust, Inc. (BHM)

8-K 2025-04-17 For: 2025-04-11
View Original
Added on April 06, 2026

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 8-K


CURRENT REPORT

**Pursuantto Section 13 or 15(**d) of the Securities Exchange Act of 1934


Dateof Report (Date of earliest event reported): April 11, 2025

Bluerock Homes Trust, Inc.

(Exact Name of Registrant as Specified in Its Charter)

Maryland 001-41322 87-4211187
(State or other<br> jurisdiction of incorporation<br><br> or organization) (Commission File<br> Number) (I.R.S. Employer<br> <br><br>Identification No.)

919 Third Avenue, 40th Floor

New York, NY 10022

(Address of principal executive offices)

(212) 843-1601

(Registrant’s telephone number, including area code)


None.

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

Securities registered pursuant to Section 12(b) ofthe Exchange Act:

Title of each class Trading Symbol Name of each exchange on which registered
Class<br> A Common Stock, $0.01 par value per share BHM NYSE<br> American

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

¨ 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))

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 x

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. ¨

ITEM 2.01 COMPLETION OF ACQUISITION OR DISPOSITION OF ASSETS

Thedisclosure below describes the disposition of the Company’s preferred equity investments in each of Indigo Cove and**Wayford at Pringle. All figures provided below are approximate.

On April 11, 2025 Bluerock Homes Trust, Inc., a Maryland corporation (the “Company”), through BHM Preferred Holdings TRS, LLC (the “Contributor”), a Delaware limited liability company and wholly-owned subsidiary of the Company’s operating partnership, Bluerock Residential Holdings, L.P., a Delaware limited partnership (the “Operating Partnership”), entered into (i) a Contribution Agreement (the “Indigo Contribution Agreement”) with an affiliate of the Company’s external manager, Bluerock Homes Manager, LLC, a Delaware limited liability company (such affiliate, the “Joint Venture”), for the sale of the Company’s preferred equity investment in Indigo Cove, an 82-unit ground-up development project in Bluffton, South Carolina (the “Indigo Investment”) for net proceeds to the Company (exclusive of legal fees) of approximately $4.18 million, and (ii) a Contribution Agreement (the “Pringle Contribution Agreement”) with the Joint Venture for the sale of the Company’s preferred equity investment in Wayford at Pringle, a 102-unit stabilized townhome community in Charlotte, North Carolina (the “Pringle Investment”) for net proceeds to the Company (exclusive of legal fees) of approximately $13.4 million.

Under the terms of each of the Indigo Contribution Agreement and the Pringle Contribution Agreement, each of the Indigo Investment and the Pringle Investment were sold to the Joint Venture for an amount equal to the Company’s currently funded amount and accrued interest outstanding with respect to each of the Indigo Investment and the Pringle Investment, less (in the case of the Indigo Investment only) an origination fee reimbursement of approximately $53,000.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(b) Pro Forma Financial Information
--- ---

The following pro forma financial information of the Company as adjusted to give effect to the dispositions of each of the Indigo Investment and the Pringle Investment is presented in the unaudited pro forma condensed consolidated financial statements filed as Exhibit 99.1 to this Current Report on Form 8-K and incorporated by reference in this Item 9.01:

Bluerock Homes Trust,Inc.

Unaudited Pro Forma Condensed Consolidated Balance Sheet as of December 31, 2024

Notes to Unaudited Pro Forma Condensed Consolidated Balance Sheet as of December 31, 2024

Unaudited Pro Forma Condensed Consolidated Statement of Operations and Comprehensive Income for the year ended December 31, 2024

Notes to Unaudited Pro Forma Condensed Consolidated Statement of Operations and Comprehensive Income for the year ended December 31, 2024


(d) Exhibits
ExhibitNumber Description
--- ---
99.1 Unaudited Pro Forma Condensed Consolidated Financial Statements
104 Cover Page Interactive Data File (formatted as inline XBRL)

SIGNATURE

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.


BLUEROCK HOMES TRUST, INC.
Date: April 17, 2025 By: /s/ Christopher J. Vohs
Christopher J. Vohs
Chief Financial Officer and Treasurer

Exhibit 99.1

BLUEROCK HOMES TRUST, INC.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIALSTATEMENTS INFORMATION

The following unaudited pro forma condensed consolidated financial statements of Bluerock Homes Trust, Inc. (together with its consolidated subsidiaries, the “Company,” “we,” “our” or “us”) should be read in conjunction with our historical audited consolidated financial statements as of and for the year ended December 31, 2024 and the related notes thereto.

The unaudited pro forma condensed consolidated balance sheet as of December 31, 2024, and the unaudited pro forma condensed consolidated statement of operations and comprehensive income for the year ended December 31, 2024, have been prepared to provide pro forma financial information with regard to the disposition of two available-for-sale debt security investments, Indigo Cove and Wayford at Pringle, on April 11, 2025, which the Company consolidated on its balance sheet.

The pro forma condensed consolidated balance sheet as of December 31, 2024 assumes that the transaction referred to above occurred on December 31, 2024.

The pro forma condensed consolidated statement of operations and comprehensive income for the year ended December 31, 2024 assumes that the transaction referred to above occurred on January 1, 2024.

Our pro forma financial information is not necessarily indicative of what our actual financial position and results of operations would have been as of the date and for the periods indicated, nor does it purport to represent our future financial position or results of operations.

These unaudited pro forma condensed consolidated financial statements are prepared for informational purposes only. In management’s opinion, all material adjustments necessary to reflect the effects of the transactions referred to above have been made. Our unaudited pro forma condensed consolidated financial statements are based on assumptions and estimates considered appropriate by the Company’s management. However, they are not necessarily indicative of what our consolidated financial condition or results of operations would have been assuming the transactions referred to above had occurred as of the dates indicated, nor do they purport to represent our consolidated financial position or results of operations for future periods.

BLUEROCK HOMES TRUST, INC.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED BALANCESHEET

AS OF DECEMBER 31, 2024

(In thousands, except share and per share amounts)

Pro Forma Adjustments
Indigo Cove <br><br>(b) Wayford at <br><br>Pringle <br><br>(b) Pro Forma <br><br>Total
ASSETS
Net real estate investments
Land 103,713 $ $ $ 103,713
Buildings and improvements 580,110 580,110
Furniture, fixtures and equipment 19,414 19,414
Construction in process 986 986
Total gross operating real estate investments 704,223 704,223
Accumulated depreciation (42,410 ) (42,410 )
Total net operating real estate investments 661,813 661,813
Operating real estate held for sale, net 21,815 21,815
Total Net Real Estate Investments 683,628 683,628
Cash and cash equivalents 115,209 4,188 9,421 128,818
Restricted cash 16,032 16,032
Notes and accrued interest receivable, net 32,067 32,067
Accounts receivable, prepaids and other assets, net 34,575 (257 ) (1,063 ) 33,255
Preferred equity investments, net 81,668 (3,591 ) (7,673 ) 70,404
In-place lease intangible assets, net 2,749 2,749
Due from affiliates 1,049 1,049
Non-real estate assets associated with operating real estate held for sale 16 16
TOTAL ASSETS 966,993 $ 340 $ 685 $ 968,018
LIABILITIES AND EQUITY
Mortgages payable 252,782 $ $ $ 252,782
Revolving credit facilities 121,000 121,000
Accounts payable 803 803
Other accrued liabilities 16,914 16,914
Due to affiliates 5,980 5,980
Distributions payable 617 617
Liabilities associated with operating real estate held for sale 6 6
Total Liabilities 398,102 398,102
6.0% Series A Redeemable Preferred Stock, liquidation preference 25.00 per share, 30,000,000 shares authorized; 4,628,681 shares issued and outstanding at December 31, 2024 102,154 102,154
Equity
Stockholders’ Equity
Preferred stock, 0.01 par value, 220,000,000 shares authorized; no shares issued and outstanding at December 31, 2024
Common stock - Class A, 0.01 par value, 562,500,000 shares authorized; 3,953,919 shares issued and outstanding at December 31, 2024, historical and pro forma 40 40
Common stock - Class C, 0.01 par value, 187,500,000 shares authorized; 8,489 shares issued and outstanding at December 31, 2024, historical and pro forma
Additional paid-in-capital 118,495 118,495
Cumulative earnings in excess of distributions 20,709 110 176 20,995
Accumulated other comprehensive income (164 ) (3 ) 39 (128 )
Total Stockholders’ Equity 139,080 107 215 139,402
Noncontrolling Interests
Operating partnership units 310,275 233 470 310,978
Partially owned properties 17,382 17,382
Total Noncontrolling Interests 327,657 233 470 328,360
Total Equity 466,737 340 685 467,762
TOTAL LIABILITIES AND EQUITY 966,993 $ 340 $ 685 $ 968,018

All values are in US Dollars.

See Notes to Unaudited Pro Forma Condensed Consolidated Balance Sheet

BLUEROCK HOMES TRUST, INC.

NOTES TO UNAUDITED PRO FORMA CONDENSED CONSOLIDATEDBALANCE SHEET

AS OF DECEMBER 31, 2024


(a) Historical consolidated financial information derived from the Company’s Annual Report on Form 10-K as of December 31, 2024.
(b) The disposition of two available-for-sale debt security investments, Indigo Cove and Wayford at Pringle, which the Company consolidated on its balance sheet.

BLUEROCK HOMES TRUST, INC.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENTOF OPERATIONS AND COMPREHENSIVE INCOME

FOR THE YEAR ENDED DECEMBER 31, 2024

(In thousands, except share and per share amounts)


Pro Forma Adjustments
Bluerock<br> Homes Trust,<br> Inc. Historical<br> (a) Indigo Cove<br> (b) Wayford at<br> Pringle<br> (b) Pro Forma<br> Total
Revenues
Rental and other property revenues $ 48,584 $ $ $ 48,584
Interest income from loan investments 1,630 1,630
Total revenues 50,214 50,214
Expenses
Property operating 24,144 24,144
Property management and asset management fees 4,715 4,715
General and administrative 10,592 10,592
Management fees to related party 9,111 9,111
Acquisition and other transaction costs 255 255
Weather-related losses, net 170 170
Depreciation and amortization 19,940 19,940
Total expenses 68,927 68,927
Other income (expense)
Other income, net 330 (53 ) (c) 277
Income from preferred equity investments 11,937 (257 ) (d) (1,063 ) (d) 10,617
Recovery of credit losses, net 93 93
Gain on sale impairment of real estate investments, net 7,081 7,081
Loss on extinguishment of debt costs (151 ) (151 )
Interest expense, net (18,092 ) (18,092 )
Interest income 5,424 5,424
Total other income 6,622 (310 ) (1,063 ) 5,249
Net loss (12,091 ) (310 ) (1,063 ) (13,464 )
Preferred stock dividends (4,022 ) (4,022 )
Preferred stock accretion (244 ) (244 )
Net loss attributable to noncontrolling interests
Operating partnership units (9,232 ) (212 ) (728 ) (10,172 )
Partially owned properties (2,891 ) (2,891 )
Net loss attributable to noncontrolling interests (12,123 ) (212 ) (728 ) (13,063 )
Net loss attributable to common stockholders $ (4,234 ) $ (98 ) $ (335 ) $ (4,667 )
Loss per common share (e)
Net loss per common share – Basic $ (1.10 ) $ (1.21 )
Net loss per common share – Diluted $ (1.10 ) $ (1.21 )
Weighted average basic common shares outstanding 3,856,162 3,856,162
Weighted average diluted common shares outstanding 3,856,162 3,856,162
Other comprehensive loss (f)
Unrealized loss on available for sale investments $ (527 ) $ (10 ) $ 127 $ (410 )
Less unrealized loss attributable to Operating partnership units 363 7 (88 ) 282
Other comprehensive loss attributable to common stockholders (164 ) (3 ) 39 (128 )
Comprehensive loss attributable to noncontrolling interests (12,486 ) (219 ) (640 ) (13,345 )
Comprehensive loss attributable to common stockholders $ (4,398 ) $ (101 ) $ (296 ) $ (4,795 )

See Notes to Unaudited Pro Forma Condensed Consolidated Statement of Operations and Comprehensive Income

BLUEROCK HOMES TRUST, INC.

NOTES TO UNAUDITED PRO FORMA CONDENSED CONSOLIDATEDSTATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME

FOR THE YEAR ENDED DECEMBER 31, 2024


(a) Historical consolidated financial information derived from the Company’s Annual Report on Form 10-K as of December 31, 2024.
(b) Represents adjustments to the Company’s historical operations to give effect to the disposition of two available-for-sale debt security investments, Indigo Cove and Wayford at Pringle, on April 11, 2025 as if these investments had been disposed of on January 1, 2024. Pro forma adjustments to the Company’s historical results for the year ended December 31, 2024 include adjustments to the following: other income, net; income from preferred equity investments; operating partnership units’ interest; and other comprehensive loss.
(c) Represents the origination fee earned on the Indigo Cove investment. The origination fee is calculated as 1.0% of the Company’s full $5.3 million commitment to invest capital for preferred equity interests.
(d) Represents income earned on preferred equity capital contributions for Indigo Cove and Wayford at Pringle. Income from preferred equity investments is calculated at rates of 17% and 15% per annum on the outstanding capital contributions for Indigo Cove and Wayford at Pringle, respectively.
(e) Earnings per share is calculated in accordance with Accounting Standards Codification 260 – “Earnings per Share.” The historical earnings per share amounts are the amounts reported in the Company’s Annual Report on Form 10-K as of December 31, 2024. Unvested share-based payment awards that contain nonforfeitable rights to dividends are participating securities and are included in the computation of earnings per share.
(f) The Company classifies its preferred equity investments, including Indigo Cove and Wayford at Pringle, as available-for-sale (“AFS”) debt securities as it does not have the positive intent to hold all investments to maturity. The Company carries its AFS debt securities at fair value and measures such fair value utilizing observable and unobservable market inputs, with any unrealized gains or losses on the AFS debt securities reported as a component of other comprehensive income.