Form 8-K

8-K — INNSUITES HOSPITALITY TRUST

Accession: 0001493152-26-039352

Filed: 2026-08-20

Period: 2026-08-18

CIK: 0000082473

SIC: 6798 (REAL ESTATE INVESTMENT TRUSTS)

Item: Entry into a Material Definitive Agreement

Item: Unregistered Sales of Equity Securities

Item: Other Events

Item: Financial Statements and Exhibits

Documents

8-K — form8-k.htm (Primary)

EX-10.1 (ex10-1.htm)

EX-10.2 (ex10-2.htm)

GRAPHIC (ex10-1_001.jpg)

GRAPHIC (ex10-1_002.jpg)

GRAPHIC (ex10-1_003.jpg)

GRAPHIC (ex10-1_004.jpg)

GRAPHIC (ex10-1_005.jpg)

GRAPHIC (ex10-1_006.jpg)

GRAPHIC (ex10-1_007.jpg)

GRAPHIC (ex10-1_008.jpg)

GRAPHIC (ex10-1_009.jpg)

GRAPHIC (ex10-1_010.jpg)

GRAPHIC (ex10-1_011.jpg)

GRAPHIC (ex10-1_012.jpg)

GRAPHIC (ex10-1_013.jpg)

GRAPHIC (ex10-1_014.jpg)

GRAPHIC (ex10-2_001.jpg)

GRAPHIC (ex10-2_002.jpg)

GRAPHIC (ex10-2_003.jpg)

GRAPHIC (ex10-2_004.jpg)

GRAPHIC (ex10-2_005.jpg)

XML — IDEA: XBRL DOCUMENT (R1.htm)

8-K

8-K (Primary)

Filename: form8-k.htm · Sequence: 1

false

0000082473

2026-08-18

iso4217:USD

xbrli:shares

iso4217:USD

xbrli:shares

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): August 18, 2026

Commission

File Number 1-07062

INNSUITES

HOSPITALITY TRUST

(Exact

name of registrant as specified in its charter)

Ohio

34-6647590

(State

or other jurisdiction

incorporation or organization)

(I.R.S.

Employer

Identification

Number)

InnSuites

Hospitality Centre

1730

E. Northern Avenue, Suite 122

Phoenix,

AZ 85020

(Address

of principal executive offices)

Registrant’s

telephone number, including area code: (602) 944-1500

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))

Title

of each class

Trading

Symbol(s)

Name

of each exchange on which registered

Shares of beneficial

interest without par value

IHT

NYSE-American

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405)

or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging

growth company ☐

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. ☐

Item

1.01 Entry into a Material Definitive Agreement.

InnSuites

Hospitality Trust (IHT) has a revolving line of credit with an unincorporated affiliate, Rare Earth Financial, LLC (REF), which had a

balance of $3,000,000 on August 18, 2026. These two parties entered into a Debt Conversion Agreement executed on August 19, 2026, in

which IHT and REF desired to confirm that, as of the Effective Date of August 19, 2026, the unpaid obligations owed directly by IHT to

REF which are eligible for conversion under the Agreement equal $3,000,000, consisting of $3,000,000 principal, $0 accrued interest,

and $0 other amounts, would be converted into IHT Common Stock. This conversion of Debt to Equity will be equal to 1,829,268 shares of

IHT common stock, based on the closing market price of IHT stock, on the NYSE American Exchange, as of August 18, 2026, as agreed upon

by the IHT Board of Trustees and the NYSE American.

Item

3.02 Unregistered Sales of Equity Securities.

InnSuites

Hospitality Trust (IHT) will be converting $3,000,000 of debt into equity as described above, issuing 1,829,268 shares of IHT common

stock in exchange for the aforementioned revolving line of credit with an unincorporated affiliate, Rare Earth Financial, LLC (REF).

The balance as of August 18, 2026 was $3,000,000. These two parties entered into a Debt Conversion Agreement and Officer Closing Certificate,

fully executed on August 19, 2026. Both documents are included within this filing as Exhibits 10.1 and 10.2, respectively. The conversion

of Debt to Equity will be equal to 1,829,268 shares of IHT common stock, based on the closing market price of IHT stock, of $1.64 per

share, as of August 18, 2026, as agreed upon by both the IHT Board of Trustees and NYSE American.

Item

8.01 Other Events.

InnSuites

hotel operations remain strong, recording a record-setting July Revenue total of $597,323, marking the highest July total ever for the

two hotels combined. Additionally, IHT Total Revenues for the Fiscal First Half of 2027 (February 1, 2026 through July 31, 2026), exceeded

$4.1 million. IHT continues to seek a reverse merger partner and has been engaged in several positive discussions. Diversification projects

continue to also be a focus, with a potential high-risk, high-reward opportunity.

Item

9.01 Financial Statements and Exhibits.

(d)

Exhibit.

10.1

Fully Executed Debt Conversion Agreement

10.2

Officer Closing Certificate

104

Cover Page Interactive

Data File (embedded within the Inline XBRL document)

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.

InnSuites Hospitality Trust

By:

/s/ James

F. Wirth

James F. Wirth

Chairman and Chief Executive Officer

Date: August 19, 2026

EXHIBIT

INDEX

Exhibit

No.

Description

10.1

Fully Executed Debt Conversion Agreement

10.2

Officer Closing Certificate

104

Cover

Page Interactive Data File (embedded within the Inline XBRL document

EX-10.1

Filename: ex10-1.htm · Sequence: 2

Exhibit 10.1

EX-10.2

Filename: ex10-2.htm · Sequence: 3

Exhibit 10.2

GRAPHIC

Filename: ex10-1_001.jpg · Sequence: 4

Binary file (570802 bytes)

Download ex10-1_001.jpg

GRAPHIC

Filename: ex10-1_002.jpg · Sequence: 5

Binary file (561844 bytes)

Download ex10-1_002.jpg

GRAPHIC

Filename: ex10-1_003.jpg · Sequence: 6

Binary file (507562 bytes)

Download ex10-1_003.jpg

GRAPHIC

Filename: ex10-1_004.jpg · Sequence: 7

Binary file (506789 bytes)

Download ex10-1_004.jpg

GRAPHIC

Filename: ex10-1_005.jpg · Sequence: 8

Binary file (472641 bytes)

Download ex10-1_005.jpg

GRAPHIC

Filename: ex10-1_006.jpg · Sequence: 9

Binary file (500946 bytes)

Download ex10-1_006.jpg

GRAPHIC

Filename: ex10-1_007.jpg · Sequence: 10

Binary file (511587 bytes)

Download ex10-1_007.jpg

GRAPHIC

Filename: ex10-1_008.jpg · Sequence: 11

Binary file (541180 bytes)

Download ex10-1_008.jpg

GRAPHIC

Filename: ex10-1_009.jpg · Sequence: 12

Binary file (425829 bytes)

Download ex10-1_009.jpg

GRAPHIC

Filename: ex10-1_010.jpg · Sequence: 13

Binary file (326229 bytes)

Download ex10-1_010.jpg

GRAPHIC

Filename: ex10-1_011.jpg · Sequence: 14

Binary file (114532 bytes)

Download ex10-1_011.jpg

GRAPHIC

Filename: ex10-1_012.jpg · Sequence: 15

Binary file (283591 bytes)

Download ex10-1_012.jpg

GRAPHIC

Filename: ex10-1_013.jpg · Sequence: 16

Binary file (303104 bytes)

Download ex10-1_013.jpg

GRAPHIC

Filename: ex10-1_014.jpg · Sequence: 17

Binary file (195525 bytes)

Download ex10-1_014.jpg

GRAPHIC

Filename: ex10-2_001.jpg · Sequence: 18

Binary file (423133 bytes)

Download ex10-2_001.jpg

GRAPHIC

Filename: ex10-2_002.jpg · Sequence: 19

Binary file (419394 bytes)

Download ex10-2_002.jpg

GRAPHIC

Filename: ex10-2_003.jpg · Sequence: 20

Binary file (458352 bytes)

Download ex10-2_003.jpg

GRAPHIC

Filename: ex10-2_004.jpg · Sequence: 21

Binary file (244696 bytes)

Download ex10-2_004.jpg

GRAPHIC

Filename: ex10-2_005.jpg · Sequence: 22

Binary file (86632 bytes)

Download ex10-2_005.jpg

XML — IDEA: XBRL DOCUMENT

XML

Filename: R1.htm · Sequence: 27

v3.26.1

Cover

Aug. 18, 2026

Cover [Abstract]

Document Type

8-K

Amendment Flag

false

Document Period End Date

Aug. 18, 2026

Entity File Number

1-07062

Entity Registrant Name

INNSUITES

HOSPITALITY TRUST

Entity Central Index Key

0000082473

Entity Tax Identification Number

34-6647590

Entity Incorporation, State or Country Code

Entity Address, Address Line One

InnSuites

Hospitality Centre

Entity Address, Address Line Two

1730

E. Northern Avenue

Entity Address, Address Line Three

Suite 122

Entity Address, City or Town

Phoenix

Entity Address, State or Province

Entity Address, Postal Zip Code

85020

City Area Code

(602)

Local Phone Number

944-1500

Written Communications

false

Soliciting Material

false

Pre-commencement Tender Offer

false

Pre-commencement Issuer Tender Offer

false

Title of 12(b) Security

Shares of beneficial

interest without par value

Trading Symbol

IHT

Security Exchange Name

NYSE

Entity Emerging Growth Company

false

- Definition

Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.

+ References

No definition available.

+ Details

Name:

dei_AmendmentFlag

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Area code of city

+ References

No definition available.

+ Details

Name:

dei_CityAreaCode

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Cover page.

+ References

No definition available.

+ Details

Name:

dei_CoverAbstract

Namespace Prefix:

dei_

Data Type:

xbrli:stringItemType

Balance Type:

Period Type:

duration

- Definition

For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.

+ References

No definition available.

+ Details

Name:

dei_DocumentPeriodEndDate

Namespace Prefix:

dei_

Data Type:

xbrli:dateItemType

Balance Type:

Period Type:

duration

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.

+ References

No definition available.

+ Details

Name:

dei_DocumentType

Namespace Prefix:

dei_

Data Type:

dei:submissionTypeItemType

Balance Type:

Period Type:

duration

- Definition

Address Line 1 such as Attn, Building Name, Street Name

+ References

No definition available.

+ Details

Name:

dei_EntityAddressAddressLine1

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Address Line 2 such as Street or Suite number

+ References

No definition available.

+ Details

Name:

dei_EntityAddressAddressLine2

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Address Line 3 such as an Office Park

+ References

No definition available.

+ Details

Name:

dei_EntityAddressAddressLine3

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Name of the City or Town

+ References

No definition available.

+ Details

Name:

dei_EntityAddressCityOrTown

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Code for the postal or zip code

+ References

No definition available.

+ Details

Name:

dei_EntityAddressPostalZipCode

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Name of the state or province.

+ References

No definition available.

+ Details

Name:

dei_EntityAddressStateOrProvince

Namespace Prefix:

dei_

Data Type:

dei:stateOrProvinceItemType

Balance Type:

Period Type:

duration

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityCentralIndexKey

Namespace Prefix:

dei_

Data Type:

dei:centralIndexKeyItemType

Balance Type:

Period Type:

duration

- Definition

Indicate if registrant meets the emerging growth company criteria.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityEmergingGrowthCompany

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.

+ References

No definition available.

+ Details

Name:

dei_EntityFileNumber

Namespace Prefix:

dei_

Data Type:

dei:fileNumberItemType

Balance Type:

Period Type:

duration

- Definition

Two-character EDGAR code representing the state or country of incorporation.

+ References

No definition available.

+ Details

Name:

dei_EntityIncorporationStateCountryCode

Namespace Prefix:

dei_

Data Type:

dei:edgarStateCountryItemType

Balance Type:

Period Type:

duration

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityRegistrantName

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityTaxIdentificationNumber

Namespace Prefix:

dei_

Data Type:

dei:employerIdItemType

Balance Type:

Period Type:

duration

- Definition

Local phone number for entity.

+ References

No definition available.

+ Details

Name:

dei_LocalPhoneNumber

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 13e

-Subsection 4c

+ Details

Name:

dei_PreCommencementIssuerTenderOffer

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14d

-Subsection 2b

+ Details

Name:

dei_PreCommencementTenderOffer

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Title of a 12(b) registered security.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b

+ Details

Name:

dei_Security12bTitle

Namespace Prefix:

dei_

Data Type:

dei:securityTitleItemType

Balance Type:

Period Type:

duration

- Definition

Name of the Exchange on which a security is registered.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection d1-1

+ Details

Name:

dei_SecurityExchangeName

Namespace Prefix:

dei_

Data Type:

dei:edgarExchangeCodeItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14a

-Subsection 12

+ Details

Name:

dei_SolicitingMaterial

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Trading symbol of an instrument as listed on an exchange.

+ References

No definition available.

+ Details

Name:

dei_TradingSymbol

Namespace Prefix:

dei_

Data Type:

dei:tradingSymbolItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Securities Act

-Number 230

-Section 425

+ Details

Name:

dei_WrittenCommunications

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration