Pacific Oak Strategic Opportunity REIT (PCOK) posts IFRS interim financials for BVI bond issuer

Rhea-AI Filing Summary

Pacific Oak Strategic Opportunity REIT, Inc. reported that its wholly owned subsidiary, Pacific Oak SOR (BVI) Holdings, Ltd., has filed interim financial statements in Israel related to bonds offered there since February 2020. Because those Series B and D bonds were registered with the Israel Securities Authority, the BVI subsidiary must prepare financial statements under International Financial Reporting Standards (IFRS).

On November 30, 2025, the BVI subsidiary filed IFRS consolidated and separate interim financial statements for the three and nine months ended September 30, 2025. English translations of these consolidated and separate statements are being made available as Exhibits 99.1 and 99.2. The company notes that this information is being furnished, not filed, to the SEC, which limits how it is treated under U.S. securities laws.

8-K Event Classification

2 items: 7.01, 9.01

2 items

Item 7.01 Regulation FD Disclosure Disclosure

Material non-public information disclosed under Regulation Fair Disclosure, often investor presentations or guidance.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

Understanding 8-K Material Events →

FALSE000145293600014529362025-11-302025-11-30

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

__________________

FORM 8-K

__________________

CURRENT REPORT

Pursuant to Section 13 or 15(d) of

The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): November 30, 2025

PACIFIC OAK STRATEGIC OPPORTUNITY REIT, INC.

(Exact name of registrant specified in its charter)

______________________________________________________

Maryland

000-54382

26-3842535

(State or other jurisdiction of incorporation or organization)

(Commission File Number)

(IRS Employer Identification No.)

3200 Park Center Dr., Suite 800

Costa Mesa, California 92626

(Address of principal executive offices)

Registrant’s telephone number, including area code: (866) 722-6257

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class			Trading Symbol(s)			Name of each exchange on which registered
None			N/A			N/A

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o

ITEM 7.01 REGULATION FD DISCLOSURE

Financial Statements - Exhibits 99.1 and 99.2

Pacific Oak SOR (BVI) Holdings, Ltd. (the “BVI”), a wholly-owned subsidiary of Pacific Oak Strategic Opportunity REIT, Inc. (the “Company”), completed offerings of Series B and D bonds since February 2020. Such offerings were made to investors in Israel and were registered with the Israel Securities Authority. Consequently, the BVI is required to prepare and file with the Israel Securities Authority certain financial statements prepared in accordance with International Financial Reporting Standards (“IFRS”).

On November 30, 2025, the BVI filed IFRS consolidated and separate interim financial statements. The English translations of the IFRS consolidated and separate interim financial statements, as of and for the three and nine months ended September 30, 2025, are attached as Exhibits 99.1 and 99.2, respectively, to this Form 8-K.

The information in this Item 7.01 of Form 8-K and the attached Exhibits 99.1 and 99.2 are furnished to the Securities and Exchange Commission (“SEC”), and shall not be deemed to be “filed” with the SEC for any purpose, including for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of that section and shall not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act regardless of any general incorporation language in such filing.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(d)						Exhibits
Ex.						Description
99.1						Pacific Oak SOR (BVI) Holdings, Ltd. Consolidated Interim Financial Statements as of September 30, 2025 (unaudited)
99.2						Pacific Oak SOR (BVI) Holdings, Ltd. Separate Interim Financial Statements as of September 30, 2025 (unaudited)
104						Cover Page Interactive Data File (embedded within the Inline XBRL document)

1

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

						PACIFIC OAK STRATEGIC OPPORTUNITY REIT, INC.
Dated: December 1, 2025						BY:			/S/ PETER MCMILLAN III
									Peter McMillan III
									Chairman of the Board, President and Director
									(principal financial officer)

FAQ

What did Pacific Oak Strategic Opportunity REIT, Inc. (PCOK) announce in this 8-K?

The company reported that its wholly owned subsidiary, Pacific Oak SOR (BVI) Holdings, Ltd., filed IFRS consolidated and separate interim financial statements related to its bond offerings in Israel, and that English translations of these statements are being furnished to the SEC as Exhibits 99.1 and 99.2.

Why does Pacific Oak SOR (BVI) Holdings, Ltd. prepare IFRS financial statements?

Pacific Oak SOR (BVI) Holdings, Ltd. issued Series B and D bonds in offerings to investors in Israel that were registered with the Israel Securities Authority. As a result, it is required to prepare and file IFRS-based financial statements with that regulator.

What period do the IFRS interim financial statements for PCOK’s BVI subsidiary cover?

The English translations of the IFRS interim financial statements cover the three and nine months ended September 30, 2025, and include both consolidated and separate statements for Pacific Oak SOR (BVI) Holdings, Ltd.

How is the information in this PCOK 8-K treated under U.S. securities laws?

The company states that the information in Item 7.01 and Exhibits 99.1 and 99.2 is being furnished to the SEC rather than filed. It is not deemed filed for purposes of Section 18 of the Exchange Act and is not automatically incorporated by reference into other Securities Act or Exchange Act filings.

What exhibits are included with this Pacific Oak Strategic Opportunity REIT 8-K?

The 8-K lists: Exhibit 99.1 (Consolidated Interim Financial Statements of Pacific Oak SOR (BVI) Holdings, Ltd. as of September 30, 2025, unaudited), Exhibit 99.2 (Separate Interim Financial Statements of the same entity, as of September 30, 2025, unaudited), and Exhibit 104 (Cover Page Interactive Data File embedded in the Inline XBRL document).

Who signed the 8-K for Pacific Oak Strategic Opportunity REIT, Inc.?

The report was signed on behalf of the company by Peter McMillan III, who is identified as Chairman of the Board, President and Director and the principal financial officer.