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Income Opportunity Realty (NYSE: IOR) posts $1.010M Q1 2026 profit

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

Rhea-AI Filing Summary

Income Opportunity Realty Investors, Inc. reported net income of $1.010 million, or $0.25 per diluted share, for the quarter ended March 31, 2026. This compares to net income of $0.989 million, or $0.24 per share, for the same period in 2025.

The company recorded total operating expenses of $97 thousand, slightly above $95 thousand a year earlier, and interest income from related parties of $1.376 million versus $1.347 million. Management states the slight increase in net income is attributable to a decrease in interest income.

Positive

  • None.

Negative

  • None.
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.
Net income Q1 2026 $1,010 thousand Three months ended March 31, 2026
Net income Q1 2025 $989 thousand Three months ended March 31, 2025
EPS Q1 2026 $0.25 per basic and diluted share Three months ended March 31, 2026
EPS Q1 2025 $0.24 per basic and diluted share Three months ended March 31, 2025
Interest income from related parties 2026 $1,376 thousand Three months ended March 31, 2026
Interest income from related parties 2025 $1,347 thousand Three months ended March 31, 2025
Total operating expenses 2026 $97 thousand Three months ended March 31, 2026
Weighted average shares 4,066,178 shares Basic and diluted, both 2026 and 2025 periods
weighted average common shares financial
"Weighted average common shares used in computing earnings per share"
net operating loss financial
"Net operating loss | | | (97 | ) | | | (95 | )"
A net operating loss is when a company’s deductible expenses exceed its taxable income for a period, producing an official tax loss that can be used to reduce future taxable income and lower future cash taxes. For investors it matters because these tax credits are like a savings account of losses the company can “spend” later to boost after‑tax cash flow, which can raise the value of the business—though rules can limit how and when those losses are used.
notes receivable financial
"currently holds a portfolio of notes receivable."
A note receivable is a written promise from a customer or borrower to pay a company a specified amount, often with interest, by a set date; think of it as a formal IOU recorded as an asset on the balance sheet. Investors care because notes receivable affect a company’s cash flow timing and credit risk—large or long-dated notes can signal stronger future cash but also greater risk of default, which influences valuation and liquidity.
Net income $1,010 thousand
Net income prior-year quarter $989 thousand
Earnings per share $0.25 basic and diluted
Earnings per share prior-year quarter $0.24 basic and diluted
Interest income from related parties $1,376 thousand
Total operating expenses $97 thousand

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FAQ

How much net income did IOR report for the quarter ended March 31, 2026?
Income Opportunity Realty Investors reported net income of $1.010 million for the quarter ended March 31, 2026. This compares to $0.989 million in the same quarter of 2025, reflecting a modest year-over-year increase in profitability.

What were IOR’s earnings per share for Q1 2026?
For the quarter ended March 31, 2026, IOR reported $0.25 basic and diluted earnings per share. In the comparable 2025 quarter, earnings per share were $0.24, indicating a small improvement in per-share profitability year over year.

What operating expenses did IOR incur in the first quarter of 2026?
In Q1 2026, IOR recorded total operating expenses of $97 thousand, up slightly from $95 thousand in Q1 2025. These expenses consisted primarily of general and administrative costs plus an advisory fee to a related party.

How many shares were used to calculate IOR’s Q1 2026 earnings per share?
IOR used 4,066,178 weighted average common shares outstanding, basic and diluted, to compute Q1 2026 earnings per share. The same share count, 4,066,178, was used for the comparable quarter ended March 31, 2025.

What is the core business of Income Opportunity Realty Investors, Inc. (IOR)?
Income Opportunity Realty Investors, Inc. is a Dallas-based real estate investment company that currently holds a portfolio of notes receivable. The company invests in real estate through direct equity ownership and partnerships, focusing on income-generating opportunities.
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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): May 7, 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)   (Commission File Number)   (I.R.S. 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 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

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 May 7, 2026, Income Opportunity Realty Investors, Inc. (“IOR” or the “Company”) announced its operational results for the quarter ended March 31, 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 May 7, 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.

Dated: May 7, 2026 INCOME OPPORTUNITY REALTY INVESTORS, INC.
   
  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 March 31, 2026

 

DALLAS (May 7, 2026) -- 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          
Basic and diluted   4,066,178    4,066,178 

 

 

 

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

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