Net income attributable to common shares is the portion of a company’s profit left for common shareholders after paying obligations to preferred shareholders and noncontrolling interests. Think of a company’s profit as a pie: this measures the slice available to ordinary shareholders, and it is the figure used to calculate earnings per share and to assess potential dividends or reinvestment. Investors use it to judge how much profit is actually benefiting their shares.
diluted sharefinancial
Diluted share count is the total number of company shares that would exist if all potential claims that can become stock—such as employee stock options, warrants and convertible bonds—were exercised or converted. Investors use diluted shares to see a more conservative view of ownership and per-share metrics (like earnings per share), because it’s like slicing a cake into more pieces: the same profit spread over more slices makes each slice smaller.
interest incomefinancial
Interest income is the money a company or investor earns from lending funds or holding interest-bearing assets like bonds, savings, or loans—think of it as the ‘rent’ paid for using someone’s money. It matters to investors because it contributes to a firm’s profits and cash flow, and it can rise or fall with interest rates, revealing sensitivity to market conditions and affecting overall financial health.
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DALLAS--(BUSINESS WIRE)--
Income Opportunity Realty Investors, Inc. (NYSE American:IOR) is reporting its results of operations for the quarter ended March 31, 2026. For the three months ended March 31, 2026, we reported net income attributable to common shares of $1.0 million or $0.25 per diluted share compared to a net income of $1.0 million or $0.24 per share for the same period in 2025. The slight increase in net income is attributable to a decrease in interest income.
About Income Opportunity Realty Investors, Inc.
Income Opportunity Realty Investors, Inc., a Dallas-based real estate investment company, currently holds a portfolio of notes receivable. The Company invests in real estate through direct equity ownership and partnerships. For more information, visit the Company’s website at www.incomeopp-realty.com.
INCOME OPPORTUNITY REALTY INVESTORS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(Dollars in thousands, except per share amounts)
(Unaudited)
Three Months Ended March 31,
2026
2025
Revenues:
Other income
$
-
$
-
Expenses:
General and administrative
73
68
Advisory fee to related party
24
27
Total operating expenses
97
95
Net operating loss
(97
)
(95
)
Interest income from related parties
1,376
1,347
Income tax provision
(269
)
(263
)
Net income
1,010
989
Earnings per share
Basic and diluted
$
0.25
$
0.24
Weighted average common shares used in computing earnings per share
