Bluerock Homes Trust, Inc.

ITEM 9.01

FINANCIAL STATEMENTS (a)

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, 2025, and as of and for the six months ended June 30, 2026 (unaudited), and the related notes thereto.

(1)

The Company’s disposition of its interests in an aggregate of 31 units within the ILE portfolio to unaffiliated third parties as follows: the disposition of (i) 29 units during the six months ended June 30, 2026 and (ii) 2 units during the period of July 1, 2026 through October 14, 2026. The pro forma financial information presented herein does not give effect to the subsequent reinvestment of the net proceeds from such dispositions.

The pro forma condensed consolidated balance sheet as of June 30, 2026 assumes that the disposition of the 2 units during the period of July 1, 2026 through October 14, 2026 referred to above occurred on June 30, 2026.

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 transaction 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 transaction 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.