12 Panoramic CIM 3Q25

Pro Forma Cash Flow Statement

Year 2 Mar-25

Year 3 Mar-26

Year 4 Mar-27

Year 5 Mar-28

Investment Period Year Beginning

Year 0

Year 1 Mar-24

Investment Year Cash Flow Years

1 1

2 1

3 1

4 1

5 1

Operating Assumptions Physical Vacancy Total Economic Vacancy

5.0%

5.0%

5.0% 5.5% 2.2%

5.0% 4.6% 3.0%

5.0% 4.6% 2.7%

76.0%

29.1% (6.8%) 128.4%

Rent Growth

– – – –

Controllable Expense Growth

14.9% (9.4%) 75.1%

20.4%

(1.5%)

Expense Growth NOI Growth Rate Operating Income Rental Income

30.9%

8.6% 1.6%

1.1% 3.7%

(6,022.2%)

Gross Potential Rent

$987,515 (409,370)

$919,881

$939,903

$968,194

$994,820

Loss to Lease Concessions

(84,454) (3,186) (182,668)

(18,634)

(10,860)

(11,159)

(316)

Vacancy & Credit Loss Total Rental Income Other Operating Income Other Income

(344,559)

(32,944)

(34,006)

(34,941)

$233,270

$649,573

$888,325

$923,328

$948,719

$6,365

$47,423

$59,910

$60,346

$62,941

Retail Income

Total Other Operating Income

$6,365

$47,423 $696,996

$59,910 $948,235

$60,346 $983,674

$62,941

Total Operating Income Operating Expenses Controllable Salaries

$239,635

$1,011,661

($20,364)

($37,536) (9,700) (22,376) (13,603) ($83,216) ($34,135) (84,344) (93,221) (27,063) ($238,764) ($321,980)

($41,380) (16,666) (18,478) (19,128) ($95,652) ($35,154) (42,765) (94,394) (23,668) ($195,982) ($291,634)

($41,644) (37,732) (19,643) (16,101)

($44,315) (28,581) (20,184) (20,288)

Administrative

(7,708) (5,253) (3,116)

Leasing/Marketing

Maintenance

Total Controllable Uncontrollable Utilities

($36,441)

($115,120)

($113,368)

($27,941) (96,593) (74,662) (10,331)

($36,075) (45,504) (97,230) (22,832)

($37,067) (46,142) (99,761) (23,980)

Insurance

Property Taxes Management Fee

Total Uncontrollable

($209,527) ($245,968)

($201,641) ($316,761)

($206,950) ($320,319)

Total Expenses Expense Ratio

102.6%

46.2%

30.8%

32.2%

31.7%

Net Operating Income

($6,332)

$375,017

$656,601

$666,912

$691,342

Repl Reserves

(1,700)

(4,290)

(4,511)

(4,635)

Gross Operating Cash Flow

($6,332)

$373,317

$652,311

$662,401

$686,707

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