{"filing":{"accession_number":"0001939433-26-000117","cik":"0001939433","ticker":null,"company_name":"Cohen \u0026 Steers Income Opportunities REIT, Inc.","form":"8-K","filing_date":"2026-07-07","report_date":null,"primary_document":"cnsreit-20260701.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1939433/000193943326000117/cnsreit-20260701.htm"},"events":[{"id":16410,"run_id":14663,"accession_number":"0001939433-26-000117","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Cohen \u0026 Steers Income Opportunities REIT issued approximately 1.28 million shares across five share classes on July 1, 2026, raising approximately $15.4 million in aggregate consideration. The shares were sold pursuant to Section 4(a)(2) and Regulation D exemptions from Securities Act registration, which is the hallmark of a private placement. This unregistered equity issuance is dilutive to existing shareholders and material to investor assessment of capital structure and ownership.","company_name":"Cohen \u0026 Steers Income Opportunities REIT, Inc.","ticker":null,"filing_date":"2026-07-07","form":"8-K","submitted_at":null,"items":[{"id":14502,"accession_number":"0001939433-26-000117","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Cohen \u0026 Steers Income Opportunities REIT issued approximately 1.28 million shares across five share classes on July 1, 2026, raising approximately $15.4 million in aggregate consideration. The shares were sold pursuant to Section 4(a)(2) and Regulation D exemptions from Securities Act registration, which is the hallmark of a private placement. This unregistered equity issuance is dilutive to existing shareholders and material to investor assessment of capital structure and ownership.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T20:06:58.847541+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":14502,"accession_number":"0001939433-26-000117","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Cohen \u0026 Steers Income Opportunities REIT issued approximately 1.28 million shares across five share classes on July 1, 2026, raising approximately $15.4 million in aggregate consideration. The shares were sold pursuant to Section 4(a)(2) and Regulation D exemptions from Securities Act registration, which is the hallmark of a private placement. This unregistered equity issuance is dilutive to existing shareholders and material to investor assessment of capital structure and ownership.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T20:06:58.847541+00:00","company_name":"Cohen \u0026 Steers Income Opportunities REIT, Inc.","ticker":null,"filing_date":"2026-07-07"}]}