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Audit: Net assets — ISQ Open Infrastructure Co LLC

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Latest observation · Quarterly report (Form 10-Q) · filed 2026-08-14 · period 2026-06-30

Series II Consolidated Statements of Assets and Liabilities (Unaudited), June 30, 2026 — USD full dollars, current June30column; master SeriesII only, SeriesI feeder excluded; source SHA256 ead15e5d4b9baa2c96ccf48ce198a3a7900c9ff35607b0244e37d3ebf636a583; normalized body offsets 66112:66942; same economic SeriesII scope as baselinefact315919

“Total Assets 358,770,973 191,299,972 Liabilities Deferred tax liability $ 11,288,835 $ 8,733,421 Servicing fees payable 6,472,261 2,961,570 Performance participation allocation payable 5,127,824 3,415,609 Distribution payable 3,565,634 - Professional fees payable 2,805,758 164,062 Organizational costs payable 790,379 2,559,348 Promissory Notes (net of debt issuance costs of $ 136,150 and $ 167,226 , respectively) 721,850 690,774 Management fees payable 556,484 212,689 Offering costs payable 478,177 1,734,837 Accounts payable & accrued expenses 288,591 465,045 Interest payable 190,821 1,694,183 Current income tax payable 39,016 - Derivative liabilities at fair value 24,605 - Loan payable - 10,510,000 Total Liabilities $ 32,350,235 $ 33,141,538 Commitments and Contingencies (Note 9) Net Assets $ 326,420,738 $ 158,158,434”

Method Matched text template against the filing

Technical locator

https://www.sec.gov/Archives/edgar/data/2059924/000121390026090300/ea0301572-10q_isqopen.htm | Series II Consolidated Statements of Assets and Liabilities (Unaudited), June 30, 2026 | USD full dollars, current June30column; master SeriesII only, SeriesI feeder excluded; source SHA256 ead15e5d4b9baa2c96ccf48ce198a3a7900c9ff35607b0244e37d3ebf636a583; normalized body offsets 66112:66942; same economic SeriesII scope as baselinefact315919

Extraction tiers, explained

Every stored observation below, newest first, with its extraction tier, the exact filing it came from, and the verbatim snippet it was read from. Derived values state their formula and constituent figures in the source line. Tiers: T1 = structured XBRL tag; T2 = matched text template; T3/R3 = narrative/term extraction.

PeriodValueTierSource filingProvenance
2026-06-30 326,420,738 T1 10-Q 2026-08-14
https://www.sec.gov/Archives/edgar/data/2059924/000121390026090300/ea0301572-10q_isqopen.htm | Series II Conso…

https://www.sec.gov/Archives/edgar/data/2059924/000121390026090300/ea0301572-10q_isqopen.htm | Series II Consolidated Statements of Assets and Liabilities (Unaudited), June 30, 2026 | USD full dollars, current June30column; master SeriesII only, SeriesI feeder excluded; source SHA256 ead15e5d4b9baa2c96ccf48ce198a3a7900c9ff35607b0244e37d3ebf636a583; normalized body offsets 66112:66942; same economic SeriesII scope as baselinefact315919

“Total Assets 358,770,973 191,299,972 Liabilities Deferred tax liability $ 11,288,835 $ 8,733,421 Servicing fees payable 6,472,261 2,961,570 Performance participation allocation payable 5,127,824 3,415,609 Distribution payable 3,565,634 - Professional fees payable 2,805,758 164,062 Organizational costs payable 790,379 2,559,348 Promissory Notes (net of debt issuance costs of $ 136,150 and $ 167,226 , respectively) 721,850 690,774 Management fees payable 556,484 212,689 Offering costs payable 478,177 1,734,837 Accounts payable & accrued expenses 288,591 465,045 Interest payable 190,821 1,694,183 Current income tax payable 39,016 - Derivative liabilities at fair value 24,605 - Loan payable - 10,510,000 Total Liabilities $ 32,350,235 $ 33,141,538 Commitments and Contingencies (Note 9) Net Assets $ 326,420,738 $ 158,158,434”

extracted 2026-09-11T04:38:00 · confidence 1.0

2025-12-31 158,158,434 T2 10-K 2026-03-31
https://www.sec.gov/Archives/edgar/data/2059924/000121390026036615/ea0283537-10k_isqopen.htm | fund-level Net …

https://www.sec.gov/Archives/edgar/data/2059924/000121390026036615/ea0283537-10k_isqopen.htm | fund-level Net Assets headline | Series II Consolidated Statement of Assets and Liabilities - continued, 'Net Asset Value Per Share' table: 'E TE Shares Net Assets $1,344 Shares outstanding 40 ... $33.60 ... F-J Shares Net Assets $89,697,782 Shares outstanding 2,862,789 Net asset value per share $31.33' (all 13 classes; each ties its own net-assets/shares-outstanding line; the 13 class net-assets figures sum exactly to Series II's disclosed $158,158,434 total Net Assets). F-J Shares is canonical: the largest class by net assets (56.7% of the total). Series I (a separate feeder holding only units of Series II, its own $35,591,938 net assets and 9-class NAV table) is excluded -- Series II is the fund's operating-company entity per the fund's own 'wrapper' classification.

“Net Asset Value Per Share E TE Shares Net Assets $ 1,344 Shares outstanding 40 Net asset value per share $ 33.60 ... F-J Shares Net Assets $ 89,697,782 Shares outstanding 2,862,789 Net asset value per share $ 31.33”

extracted 2026-07-11T17:22:17 · confidence 0.95