OppFi Inc.
For the period ended Jun 30, 2026. Filed Aug 10, 2026.
View on SEC.govAbout 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.
Jun 30, 2026 · Filed Aug 10, 2026
OPFI$6.03-2.4%Stored close · as of Nov 10, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Consolidated Balance Sheets
Consolidated Balance Sheets (Unaudited)
| June 30, | December 31, | |
|---|---|---|
| 2026 | 2025 | |
| Assets | ||
| Cash(1) | $64,347 | $49,451 |
| Restricted cash(1) | 27,499 | 43,812 |
| Total cash and restricted cash | 91,846 | 93,263 |
| Finance receivables at fair value(1) | 496,306 | 546,236 |
| Equity method investment | 19,958 | 19,076 |
| Debt issuance costs, net(1) | 3,901 | 5,034 |
| Property, equipment and software, net | 35,301 | 27,628 |
| Operating lease right-of-use assets | 8,009 | 8,834 |
| Deferred tax asset | 102,406 | 32,647 |
| Other assets(1) | 13,002 | 21,372 |
| Total assets | $770,729 | $754,090 |
| Liabilities and stockholders’ equity | ||
| Liabilities: | ||
| Accounts payable(1) | $1,126 | $2,773 |
| Accrued expenses(1) | 43,105 | 43,398 |
| Tax receivable agreement liability | 20,403 | 39,811 |
| Operating lease liabilities | 10,428 | 11,424 |
| Senior debt(1) | 276,453 | 321,353 |
| Warrant liabilities | 4,959 | 26,455 |
| Total liabilities | 356,474 | 445,214 |
| Commitments and contingencies (Note 14) | ||
| Stockholders’ equity: | ||
| Preferred stock, $0.0001 par value (1,000,000 shares authorized with no shares issued and outstanding as of June 30, 2026 and December 31, 2025) | — | — |
| Class A common stock, $0.0001 par value (379,000,000 shares authorized with 89,763,407 shares issued and 85,301,728 shares outstanding as of June 30, 2026 and 30,552,601 shares issued and 27,272,028 shares outstanding as of December 31, 2025) | 9 | 3 |
| Class B common stock, $0.0001 par value (6,000,000 shares authorized with no shares issued and outstanding as of June 30, 2026 and December 31, 2025) | — | — |
| Class V voting stock, $0.0001 par value (115,000,000 shares authorized with no shares and 58,698,241 shares issued and outstanding as of June 30, 2026 and December 31, 2025, respectively) | — | 6 |
| Additional paid-in capital | 437,238 | 113,508 |
| Retained earnings (accumulated deficit) | 9,730 | (33,505) |
| Treasury stock, at cost (4,461,679 and 3,280,573 shares as of June 30, 2026 and December 31, 2025, respectively) | (32,722) | (21,528) |
| Total OppFi Inc.’s stockholders’ equity | 414,255 | 58,484 |
| Noncontrolling interest | — | 250,392 |
| Total stockholders’ equity | 414,255 | 308,876 |
| Total liabilities and stockholders’ equity | $770,729 | $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
| 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. | ||
|---|---|---|
| June 30, | December 31, | |
| 2026 | 2025 | |
| Assets of consolidated VIEs, included in total assets above | ||
| Cash | $237 | $242 |
| Restricted cash | 12,745 | 30,097 |
| Total cash and restricted cash | 12,982 | 30,339 |
| Finance receivables at fair value | 398,590 | 462,656 |
| Debt issuance costs, net | 3,901 | 5,034 |
| Other assets | 20 | 61 |
| Total assets | $415,493 | $498,090 |
| Liabilities of consolidated VIEs, included in total liabilities above | ||
| Accounts payable | $15 | $— |
| Accrued expenses | 2,736 | 3,373 |
| Senior debt | 276,453 | 321,353 |
| Total liabilities | $279,204 | $324,726 |
| See notes to consolidated financial statements. | ||
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.