The distribution is in addition to the current monthly tax-efficient annualized return, which is anchored in the performance and growth of the Essential Income REIT’s $1.3 billion portfolio of properties, net-leased to historically recession-resilient tenants. The bonus distribution brings the total distribution rate for these investors’ first full year of ownership in Class ER shares to at least 9.58%, before factoring in further potential tax efficiency benefits of an investment in the REIT.

In addition to this bonus distribution, all Class ER investors can continue to directly benefit from the REIT’s growth potential as it acquires additional net-leased assets. From inception, through its most recently reported period, the REIT has fully covered its dividend with Adjusted Funds From Operations and has collected 100% of scheduled rents.

“This bonus distribution exemplifies how our fee participation structure aligns ExchangeRight’s success directly with our investors’ outcomes,” said Joshua Ungerecht, managing partner at ExchangeRight. “As the REIT continues to grow through disciplined acquisitions, Class ER shareholders can benefit not only from stable income, but also from the potential appreciation and accretive impact those assets generate.”

There is no guarantee that the ER share class Offering will achieve its investment objectives. Returns are not guaranteed and may change. Past performance of the Essential Income REIT is no guarantee of future results. This Offering is for accredited investors only. Potential investors should consult their tax or legal professional to understand how the tax strategies may affect their specific situation. Potential investors must review the Offering Memorandum in its entirety to understand the potential benefits and risks of this Offering.

About ExchangeRight’s Essential Income REIT

The Essential Income REIT, a Maryland statutory trust, is a self-administered real estate company, formed on January 11, 2019. The REIT is available to accredited investors only and focuses on investing in single-tenant, primarily investment-grade net-leased real estate. The REIT has fully covered its dividend with Adjusted Funds From Operations since its inception and through its most recently reported period. The past performance of the REIT is no guarantee of future results. The Company, through its operating partnership, ExchangeRight Income Fund Operating Partnership, LP, owns 361 properties in 35 states (collectively, the “Trust Properties”) as of September 30, 2025. The Trust Properties are occupied by 39 different primarily national investment-grade necessity-based retail tenants and are additionally diversified by industry, geographic region, and lease term. The Company has elected and is qualified to be taxed as a real estate investment trust (“REIT”) for U.S. federal income tax purposes. Please visit the REIT’s webpage to learn more. The past performance of the REIT and ExchangeRight does not guarantee future results.