{"filing":{"accession_number":"0001939433-26-000132","cik":"0001939433","ticker":null,"company_name":"Cohen \u0026 Steers Income Opportunities REIT, Inc.","form":"8-K","filing_date":"2026-08-05","report_date":"2026-08-03","primary_document":"cnsreit-20260803.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1939433/000193943326000132/cnsreit-20260803.htm"},"events":[{"id":25294,"run_id":22952,"accession_number":"0001939433-26-000132","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The filing discloses an unregistered sale of equity securities across multiple share classes (Class B, R-I, R-S, and M-I) totaling approximately $2.6 million in aggregate consideration on August 3, 2026. The securities were issued pursuant to Section 4(a)(2) and Regulation D exemptions, which are characteristic of private placements. This is a dilutive issuance of unregistered equity that would materially affect a reasonable investor's assessment of share dilution and capital structure.","company_name":"Cohen \u0026 Steers Income Opportunities REIT, Inc.","ticker":null,"filing_date":"2026-08-05","form":"8-K","submitted_at":null,"items":[{"id":26081,"accession_number":"0001939433-26-000132","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":"The filing discloses an unregistered sale of equity securities across multiple share classes (Class B, R-I, R-S, and M-I) totaling approximately $2.6 million in aggregate consideration on August 3, 2026. The securities were issued pursuant to Section 4(a)(2) and Regulation D exemptions, which are characteristic of private placements. This is a dilutive issuance of unregistered equity that would materially affect a reasonable investor's assessment of share dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-08T02:26:35.045842+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":26081,"accession_number":"0001939433-26-000132","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":"The filing discloses an unregistered sale of equity securities across multiple share classes (Class B, R-I, R-S, and M-I) totaling approximately $2.6 million in aggregate consideration on August 3, 2026. The securities were issued pursuant to Section 4(a)(2) and Regulation D exemptions, which are characteristic of private placements. This is a dilutive issuance of unregistered equity that would materially affect a reasonable investor's assessment of share dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-08T02:26:35.045842+00:00","company_name":"Cohen \u0026 Steers Income Opportunities REIT, Inc.","ticker":null,"filing_date":"2026-08-05"}]}