Global Net Lease, Inc. 8-K/A filed 2026-09-11

Global Net Lease, Inc. filed this 8-K/A on 2026-09-11 to amend an earlier Form 8-K about its merger with Modiv Industrial, Inc. (NYSE: MDV). The amendment has two purposes: to provide the pro forma financial information required by Item 9.01(b) of Form 8-K, and to file the consent of Grant Thornton LLP, Modiv's independent registered public accounting firm. The filing states that the disclosures in the Original Form 8-K otherwise remain unchanged and that the two documents should be read together. According to the excerpt, the transaction closed on August 12, 2026, which the filing calls the Acquisition Date. On that date Modiv merged with and into GNL Motion Merger Sub, LLC, which survived. At the same time, GNL Motion OpCo Merger Sub, LLC merged with and into Modiv Operating Partnership, LP, which also survived. GNL is treated as the acquiror for accounting purposes under the acquisition method. Modiv's own financial statements required by Item 9.01(a) were filed earlier as Exhibits 99.2 and 99.3 to the Original Form 8-K and are incorporated by reference. For an analyst, Exhibit 99.4 is the core of the filing. It contains the unaudited pro forma condensed combined balance sheet of GNL as of June 30, 2026, and unaudited pro forma condensed combined statements of operations for the six months ended June 30, 2026 and the year ended December 31, 2025. These were prepared under Article 11 of Regulation S-X. The company cautions that the figures are for informational purposes only and do not necessarily indicate what the combined results would have been or will be. The pro forma figures themselves are not in the filing excerpt, nor are the merger consideration or the filing date of the Original Form 8-K. Exhibit 23.1 is Grant Thornton LLP's consent, signed in Newport Beach, California on September 11, 2026. It covers the firm's report dated March 25, 2026 on Modiv's consolidated financial statements for the year ended December 31, 2025, and allows that report to be incorporated into GNL's registration statements on Form S-8 and Form S-3. Edward M. Weil, Jr., Chief Executive Officer and President, signed the amendment for GNL.