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Income Opportunity Realty (NYSE: IOR) net income $0.7M in Q2 2026

Filing Impact
(High)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Income Opportunity Realty Investors, Inc. reported net income attributable to common shares of $0.7 million, or $0.17 per diluted share, for the quarter ended June 30, 2026, compared with $1.0 million, or $0.24 per share, for the same quarter of 2025.

The company attributes the decline in net income primarily to a decrease in interest income. Interest income from related parties was 989 (thousands of dollars) in the 2026 quarter versus 1,355 (thousands) a year earlier. For the six months ended June 30, 2026, net income was 1,715 (thousands of dollars) versus 1,983 (thousands) in 2025, with basic and diluted earnings per share of $0.42 compared with $0.49. Operating expenses, including general and administrative costs and advisory fees to a related party, remained relatively modest, and the weighted average common shares outstanding were unchanged at 4,066,178.

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Item 2.02 Results of Operations and Financial Condition Financial
Disclosure of earnings results, typically an earnings press release or preliminary financials.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
Q2 2026 net income attributable to common shares $0.7 million Three months ended June 30, 2026
Q2 2025 net income attributable to common shares $1.0 million Three months ended June 30, 2025
Q2 2026 diluted earnings per share $0.17 Three months ended June 30, 2026
Q2 2025 diluted earnings per share $0.24 Three months ended June 30, 2025
Six-month 2026 net income 1,715 Dollars in thousands; six months ended June 30, 2026
Six-month 2025 net income 1,983 Dollars in thousands; six months ended June 30, 2025
Q2 2026 interest income from related parties 989 Dollars in thousands; three months ended June 30, 2026
Weighted average common shares outstanding 4,066,178 Used for basic and diluted EPS for all periods shown
basic and diluted financial
"Earnings per share Basic and diluted $0.17 and $0.24."
Basic and diluted are two ways companies report earnings per share: basic divides a company's profit by the number of shares currently outstanding, while diluted assumes all potential shares from options, warrants or convertible securities are issued and reduces the per-share amount. Investors care because diluted gives a more conservative, 'what-if' view of profit per share if future claims dilute ownership—like comparing cake slices now versus after more people claim pieces—which affects valuation, dividends and comparisons between companies.
weighted average common shares financial
"Weighted average common shares used in computing earnings per share 4,066,178."
emerging growth company regulatory
"Emerging growth company checkbox under the Securities Act of 1934."
An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.
Net income attributable to common shares $0.7 million compared to $1.0 million for the same period in 2025
Diluted earnings per share $0.17 compared to $0.24 for the same period in 2025
Six-month net income 1,715 (thousands of dollars) compared to 1,983 (thousands of dollars) for the six months ended June 30, 2025

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FAQ

What were Income Opportunity Realty Investors, Inc. (IOR) earnings for Q2 2026?
Income Opportunity Realty Investors, Inc. reported net income attributable to common shares of $0.7 million for Q2 2026. This equates to $0.17 per diluted share, based on 4,066,178 weighted average common shares outstanding during the quarter.

How did IOR’s Q2 2026 results compare with Q2 2025?
In Q2 2026, IOR earned $0.7 million, or $0.17 per share, compared with $1.0 million, or $0.24 per share, in Q2 2025. The company states the decline is mainly due to lower interest income from related parties.

What drove the change in net income for IOR in Q2 2026?
The company explains that the decrease in Q2 2026 net income is attributable to a decrease in interest income. Interest income from related parties fell to 989 (thousands of dollars) from 1,355 (thousands) in the prior-year quarter, while operating expenses stayed relatively stable.

How many shares did IOR use to compute earnings per share in Q2 2026?
Income Opportunity Realty Investors, Inc. used 4,066,178 weighted average common shares to compute both basic and diluted earnings per share for Q2 2026. The same 4,066,178 share count was used for the comparable 2025 periods in the earnings presentation.

What type of business does Income Opportunity Realty Investors, Inc. (IOR) operate?
Income Opportunity Realty Investors, Inc. is a Dallas-based real estate investment company that currently holds a portfolio of notes receivable. It invests in real estate through direct equity ownership and partnerships, focusing on income-generating real estate-related assets.

What were IOR’s six-month 2026 earnings and EPS?
For the six months ended June 30, 2026, IOR reported net income of 1,715 (thousands of dollars) and earnings per share of $0.42. For the same period in 2025, net income was 1,983 (thousands) with earnings per share of $0.49.
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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 6, 2026

 

Income Opportunity Realty Investors, Inc.

(Exact name of registrant as specified in its charter)

 

Nevada   001-14784   75-2615944
(State or other jurisdiction of
Incorporation or organization)		   (Commission File
Number)		   (IRS Employer 
Identification Number) 

 

1603 LBJ Freeway, Suite 800, Dallas TX   75234
(Address of principal executive offices)   (Zip Code) 

 

(469) 522-4200

Registrant’s Telephone Number, including area code

 

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 Securities Act (17 CFR 230.425)

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

 ☐  Pre-commencement communications pursuant to Rule 13e-4(c) under the Securities Act (17 CFR 240.413e-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
Common Stock   IOR   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 of or Rule 12b-2 of the Securities Act of 1934 (17 CFR 230.405):

 

☐  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. ☐

 

 

 

 

 

 

 

Section 2 – Financial Information

 

Item 2.02. Results of Operations and Financial Condition

 

On August 6, 2026, Income Opportunity Realty Investors, Inc. (“IOR” or the “Company”) announced its operational results for the quarter ended June 30, 2026. A copy of the announcement is attached as Exhibit “99.1.”

 

The information furnished pursuant to Item 2.02 in this Form 8-K, including Exhibit “99.1” attached hereto, shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that Section, unless we specifically incorporate it by reference in a document filed under the Securities Act of 1933 or the Securities Exchange Act of 1934. We undertake no duty or obligation to publicly update or revise the information furnished pursuant to Item 2.02 of this Current Report on Form 8-K.

 

Section 9 – Financial Statements and Exhibits

 

Item 9.01. Financial Statements and Exhibits

 

(d)Exhibits.

 

The following exhibit is furnished with this Report:

 

Exhibit No.   Description
99.1*   Press release dated August 6, 2026
       
       

* Furnished herewith

 

 

 

 

  

SIGNATURES

 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

    INCOME OPPORTUNITY REALTY INVESTORS, INC.
     
Dated: August 6, 2026 By: /s/ ERIK L. JOHNSON  
    Erik L. Johnson
    President and Chief Executive Officer

 

 

 

 

 

Income Opportunity Realty Investors, Inc. 8-K

Exhibit 99.1

 

 

NEWS RELEASE   Contact:
    Income Opportunity Realty Investors, Inc. Investor Relations
FOR IMMEDIATE RELEASE   Erik Johnson (469) 522-4200
investor.relations@incomeopp-invest.com

 

 

Income Opportunity Realty Investors, Inc. reports Earnings for Quarter Ended June 30, 2026

 

DALLAS (August 6, 2026) -- Income Opportunity Realty Investors, Inc. (NYSE American:IOR) is reporting its results of operations for the quarter ended June 30, 2026. For the three months ended June 30, 2026, we reported net income attributable to common shares of $0.7 million or $0.17 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 decrease 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
June 30,		  Six Months Ended
June 30,
   2026  2025  2026  2025
Revenues:                    
Other income  $—     $—     $—     $—   
Expenses:                    
General and administrative   74    74    147    142 
Advisory fee to related party   23    23    47    50 
Total operating expenses   97    97    194    192 
Net operating loss   (97)   (97)   (194)   (192)
Interest income from related parties   989    1,355    2,365    2,702 
Income tax provision   (187)   (264)   (456)   (527)
Net income  $705   $994   $1,715   $1,983 
                     
Earnings per share                    
Basic and diluted  $0.17   $0.24   $0.42   $0.49 
Weighted average common shares used in computing earnings per share                    
Basic and diluted   4,066,178    4,066,178    4,066,178    4,066,178 

 

 

 

 

 

 

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

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