OppFi Inc.

For the period ended Mar 31, 2026. Filed May 7, 2026.

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Mar 31, 2026 · Filed May 7, 2026

OPFI$6.03-2.4%Stored close · as of Nov 10, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Contents

Consolidated Balance Sheets

Consolidated Balance Sheets (Unaudited)

(in thousands, except share data)

	March 31,	December 31,
	2026	2025
Assets
Cash(1)	$63,865	$49,451
Restricted cash(1)	36,055	43,812
Total cash and restricted cash	99,920	93,263
Finance receivables at fair value(1)	502,558	546,236
Equity method investment	19,145	19,076
Debt issuance costs, net(1)	4,490	5,034
Property, equipment and software, net	32,184	27,628
Operating lease right-of-use assets	8,424	8,834
Deferred tax asset	31,492	32,647
Other assets(1)	21,774	21,372
Total assets	$719,987	$754,090
Liabilities and stockholders’ equity
Liabilities:
Accounts payable	$1,844	$2,773
Accrued expenses(1)	39,766	43,398
Operating lease liabilities	10,929	11,424
Senior debt(1)	284,260	321,353
Warrant liabilities	5,160	26,455
Tax receivable agreement liability	35,046	39,811
Total liabilities	377,005	445,214
Commitments and contingencies (Note 13)
Stockholders’ equity:
Preferred stock, $0.0001 par value (1,000,000 shares authorized with no shares issued and outstanding as of March 31, 2026 and December 31, 2025)	—	—
Class A common stock, $0.0001 par value (379,000,000 shares authorized with 30,757,882 shares issued and 26,436,610 shares outstanding as of March 31, 2026 and 30,552,601 shares issued and 27,272,028 shares outstanding as of December 31, 2025)	3	3
Class B common stock, $0.0001 par value (6,000,000 shares authorized with no shares issued and outstanding as of March 31, 2026 and December 31, 2025)	—	—
Class V voting stock, $0.0001 par value (115,000,000 shares authorized with 58,688,241 and 58,698,241 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively)	6	6
Additional paid-in capital	112,297	113,508
Accumulated deficit	(5,179)	(33,505)
Treasury stock, at cost (4,321,272 and 3,280,573 shares as of March 31, 2026 and December 31, 2025, respectively)	(31,473)	(21,528)
Total OppFi Inc.’s stockholders’ equity	75,654	58,484
Noncontrolling interest	267,328	250,392
Total stockholders’ equity	342,982	308,876
Total liabilities and stockholders’ equity	$719,987	$754,090
(1) Includes amounts in consolidated variable interest entities (“VIEs”) presented separately in the table below.
Continued on next page

Consolidated Balance Sheets (Unaudited) - Continued

(in thousands)

The following table summarizes the consolidated assets and liabilities of VIEs, which are included in the Consolidated Balance Sheets. The assets below may only be used to settle obligations of VIEs and are in excess of those obligations. Creditors of the VIEs do not have recourse to the general credit of Opportunity Financial, LLC.
	March 31,	December 31,
	2026	2025
Assets of consolidated VIEs, included in total assets above
Cash	$246	$242
Restricted cash	22,786	30,097
Total cash and restricted cash	23,032	30,339
Finance receivables at fair value	423,201	462,656
Debt issuance costs, net	4,490	5,034
Other assets	41	61
Total assets	$450,764	$498,090
Liabilities of consolidated VIEs, included in total liabilities above
Accrued expenses	$3,013	$3,373
Senior debt	284,260	321,353
Total liabilities	$287,273	$324,726
See notes to consolidated financial statements.

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.