SREIT 2024 Annual Report

additional issuances and repurchases of our common stock and accruals of class-specific stockholder servicing fees. For each applicable class of shares, the stockholder servicing fee is calculated as a percentage of the aggregate NAV for such class of shares. The declaration of distributions reduces the NAV for each class of our common stock in an amount equal to the accrual of our liability to pay any such distribution to our stockholders of record of each class. NAV per share for each class is calculated by dividing such class’s NAV at the end of each month by the number of shares outstanding for that class at the end of such month. Restricted shares of our Class I common stock that remain unvested at the end of the month are excluded from the NAV per share calculation. The following table provides a breakdown of the major components of our NAV as of December 31, 2024 ($ and shares/units in thousands):

Components of NAV

December 31, 2024

Investments in real estate Investments in real estate debt Cash and cash equivalents

$

22,048,494

852,213 276,846 241,422 468,731

Restricted cash Other assets Debt obligations

(12,391,309) (468,760)

Secured financings on investments in real estate debt

Subscriptions received in advance

(1,113)

Other liabilities

(1,732,212)

Performance participation accrual

Management fee payable

(7,701) (3,049) (97,384)

Accrued stockholder servicing fees (1)

Non-controlling interests in consolidated joint ventures

Net asset value

$

9,186,178

Number of outstanding shares/units 421,800 (1) Stockholder servicing fees only apply to Class T, Class S, and Class D shares. For purposes of NAV we recognize the stockholder servicing fee as a reduction of NAV on a monthly basis. Under GAAP, we accrue the full cost of the stockholder servicing fee as an offering cost at the time we sell Class T, Class S and Class D shares. As of December 31, 2024, we have accrued under GAAP $262.3 million of stockholder servicing fees payable to the Dealer Manager related to the Class T, Class S and Class D shares sold. The following table provides a breakdown of our total NAV and NAV per share by share class as of December 31, 2024 ($ and shares/units in thousands, except per share/unit data):

Third- party Operating Partnership Units (1)

Class S Shares

Class T Shares

Class D Shares

Class I Shares

NAV Per Share Net asset value

Total

$3,971,310 $ 110,768 $ 556,569 $4,112,653 $ 434,878 $9,186,178

Number of outstanding shares/units

181,391

5,056

25,928

189,398

20,027

421,800

NAV Per Share/Unit as of December 31, 2024

$ 21.89 $ 21.91 $ 21.47 $ 21.71 $ 21.71

(1) Includes the Operating Partnership units held by the Special Limited Partner and other third parties. Set forth below are the weighted averages of the key assumptions in the discounted cash flow methodology used in the December 31, 2024 valuations, based on property types. Once we own more than one single-family, one self-storage and one extended stay investment, we will include the key assumptions for the property types.

Exit Capitalization Rate

Property Type Multifamily

Discount Rate

6.9% 7.4% 8.0% 8.1%

5.5% 5.8% 6.9%

Industrial

Office Other

6.8% For quarter-end months, these assumptions are determined by the independent valuation advisor or third party appraisers, as applicable, per the terms of our valuation guidelines. The Advisor reviews the assumptions from each of the appraisals. A change in these assumptions would impact the calculation of the value of our property investments. For example, assuming all other factors remain unchanged, the changes listed below would result in the following effects on our investment values:

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