Changes in Registrant’s Certifying Accountant The InterGroup Corporation (the “Company”) previously disclosed in its Current Report on Form 8-K filed on March 23, 2026, that the appointment of Whitley Penn LLP (“Whitley”) as its independent registered public accounting firm was subject to the completion of its standard client acceptance, independence procedures, and the execution of a final engagement letter. The Company hereby reports that such procedures were completed and accepted by Whitl…

Changes in Registrant’s Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm On March 19, 2026, The InterGroup Corporation (the “Company”) dismissed WithumSmith+Brown, PC, (“Withum”) as the Company’s independent registered public accounting firm, effective immediately. During the fiscal years ended June 30, 2025 and 2024 and the subsequent interim period through March 19, 2026, (i) there were no disagreements with Withum on any matter of accounting principles…

Director — John C. Love: John C. Love resigned from the Board of Directors, and Andrew Kaplan was appointed as a new director.

Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. As previously disclosed in its Current Report of Form 8-K filed on July 22, 2025, The InterGroup Corporation (the “Company”) had received notice from The Nasdaq Stock Market LLC (“Nasdaq”) that it was not in compliance with the minimum market value of listed securities requirement set forth in Listing Rule 5550(b)(2). On September 17, 2025, the Company received a confirmation from Nasdaq that…

Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. On November 21, 2024, Nasdaq Listing Qualifications Department (the “Staff”) notified The InterGroup Corporation (the “Company”) that the market value of its listed securities had been below the minimum $35,000,000 required for continued listing as set forth in Listing Rule 5550(b)(2) (the “Rule”) for the previous 30 consecutive trading days. Under Listing Rule 5810(c)(3)(C), the Company was p…

Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. On November 21, 2024, Nasdaq Listing Qualifications Department (the “Staff”) notified The InterGroup Corporation (the “Company”) that the market value of its listed securities had been below the minimum $35,000,000 required for continued listing as set forth in Listing Rule 5550(b)(2) (the “Rule”) for the previous 30 consecutive trading days. Under Listing Rule 5810(c)(3)(C), the Company was p…

Entry into a Material Definitive Agreement. On March 28, 2025, Justice Operating Company, LLC (“Justice” or “Borrower”), a subsidiary of Portsmouth Square, Inc. (“Portsmouth”), a subsidiary of The InterGroup Corporation (the “Issuer” or the “Company”) completed the refinancing of its principal asset, the Hilton San Francisco Financial District hotel (the “Property”). In connection with this refinancing, the Borrower entered into a Mortgage Loan Agreement (the “Mortgage Loan Agreement”) with P…

Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement. On January 3, 2025, The InterGroup Corporation (the “Issuer” or the “Company”) was made aware of a Notice of Termination Event (the “Notice”) issued to Justice Operating Company, LLC (“Justice” or “Borrower”), which is the wholly owned subsidiary of Portsmouth Square, Inc. and received by Justice as of that date. The Notice states that the $97 million principal…

Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. On November 21, 2024, The InterGroup Corporation (the “Company”) received a Staff Deficiency Letter from the Nasdaq Stock Market Listing Qualifications Department indicating that the Company did not maintain minimum Market Value of Listed Securities (“MVLS”) of $35 million from October 7, 2024 to November 20, 2024 and thus no longer complies with the requirements pursuant to Listing Rules 550(…

Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. See

Entry Into Material Definitive Agreements. On April 29, 2024, U.S. Bank National Association and other lenders (“Lender”) entered into a Forbearance Agreement (the “Mortgage Loan Forbearance Agreement”), all capitalized terms are used in this paragraph as defined in this agreement with Justice Operating Company, LLC (“Justice”), a subsidiary of the Portsmouth Square, Inc. (“Portsmouth”), a subsidiary of The InterGroup Corporation. Assuming no Termination Event occurs, Lender agrees to not tak…

Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement. On January 4, 2024, The InterGroup Corporation (the “Issuer” or the “Company”) was made aware of a notice of default (the “Notice”) issued to Justice Operating Company, LLC, which is the wholly owned subsidiary of Portsmouth Square, Inc. (“Justice”) and received by Justice as of that date. The Notice states that the $97 million principal amount in loans made to…

The filing details stock option grants and extensions for existing officers, which are routine administrative actions.

Chief Operating Officer — David Gonzalez: David Gonzalez was promoted to Chief Operating Officer.

Treasurer and Controller — Danfeng Xu: Ms. Xu resigned from her roles with no stated disagreement.

Changes in Registrant’s Certifying Accountant A) On December 10, 2021, Moss Adams LLP (“Moss Adams”) gave The InterGroup Corporation (the “Company”) notice that it was resigning as the Company’s independent registered public accounting firm. The reports of Moss Adams on the financial statements of the Company for the fiscal years ended June 30, 2020 and 2021 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accou…