OppFi Inc.

For the period ended Jun 30, 2026. Filed Aug 10, 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.

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.

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Contents

Consolidated Statements of Stockholders’ Equity

Consolidated Statements of Stockholders’ Equity (Unaudited)

Class A Common Stock · Class V Voting Stock · Additional Paid- · Retained Earnings · Treasury · Noncontrolling · Total Stockholders’
	Shares	Amount	Shares	Amount	in Capital	(Accumulated Deficit)	Stock	Interest	Equity
Balance, March 31, 2026	26,436,610	$3	58,688,241	$6	$112,297	$(5,179)	$(31,473)	$267,329	$342,982
Exchange of Class V shares	50,000	—	(50,000)	—	597	67	—	(664)	—
Issuance of common stock under equity incentive plan	446,106	—	—	—	—	—	—	—	—
Stock-based compensation	—	—	—	—	3,080	—	—	—	3,080
Tax withholding on vesting of restricted stock units	(128,822)	—	—	—	(1,010)	—	—	—	(1,010)
Purchase of treasury stock	(140,407)	—	—	—	—	—	(1,249)	—	(1,249)
Member distributions	—	—	—	—	—	—	—	(12,446)	(12,446)
Tax receivable agreement	—	—	—	—	(6)	—	—	—	(6)
Deferred tax asset	—	—	—	—	8,365	—	—	—	8,365
Up-C collapse	58,638,241	6	(58,638,241)	(6)	254,988	—	—	(254,988)	—
Tax receivable agreement settlement	—	—	—	—	58,927	—	—	—	58,927
Net income	—	—	—	—	—	14,842	—	770	15,612
Balance, June 30, 2026	85,301,728	$9	—	$—	$437,238	$9,730	$(32,722)	$—	$414,255
Balance, March 31, 2025	25,309,798	$3	61,134,952	$6	$100,720	$(72,168)	$(6,011)	$214,214	$236,764
Exchange of Class V shares	1,935,410	—	(1,935,410)	—	4,091	1,417	—	(5,508)	—
Issuance of common stock under equity incentive plan	793,672	—	—	—	—	—	—	—	—
Stock-based compensation	—	—	—	—	5,091	—	—	—	5,091
Exercise of warrants	200	—	—	—	3	—	—	—	3
Exercise of stock options	400	—	—	—	1	—	—	—	1
Tax withholding on vesting of restricted stock units	(171,225)	—	—	—	(1,621)	—	—	—	(1,621)
Member distributions	—	—	—	—	—	—	—	(36,612)	(36,612)
Tax receivable agreement	—	—	—	—	(3,551)	—	—	—	(3,551)
Deferred tax asset	—	—	—	—	6,150	—	—	—	6,150
Net (loss) income	—	—	—	—	—	(20,780)	—	32,260	11,480
Balance, June 30, 2025	27,868,255	$3	59,199,542	$6	$110,884	$(91,531)	$(6,011)	$204,354	$217,705
Continued on next page

Consolidated Statements of Stockholders’ Equity (Unaudited) - Continued

Class A Common Stock · Class V Voting Stock · Additional Paid- · Retained Earnings · Treasury · Noncontrolling · Total Stockholders’
Shares · Amount · Shares · Amount · in Capital · (Accumulated Deficit) · Stock · Interest · Equity
Balance, December 31, 2025	27,272,028		$3		58,698,241		$6		$113,508		$(33,505)	$(21,528)	$250,392	$308,876
Exchange of Class V shares	60,000		—		(60,000)		—		(995)		(8)	—	1,003	—
Issuance of common stock under equity incentive plan	699,234		—		—		—		—		—	—	—	—
Issuance of common stock under employee stock purchase plan	28,461		—		—		—		253		—	—	—	253
Stock-based compensation	—		—		—		—		4,749		—	—	—	4,749
Tax withholding on vesting of restricted stock units	(215,130)		—		—		—		(1,887)		—	—	—	(1,887)
Purchase of treasury stock	(1,181,106)		—		—		—		—		—	(11,194)	—	(11,194)
Member distributions	—		—		—		—		—		—	—	(22,814)	(22,814)
Tax receivable agreement	—		—		—		—		(21)		—	—	—	(21)
Deferred tax asset	—		—		—		—		7,716		—	—	—	7,716
Up-C collapse	58,638,241		6		(58,638,241)		(6)		254,988		—	—	(254,988)	—
Tax receivable agreement settlement	—		—		—		—		58,927		—	—	—	58,927
Net income	—		—		—		—		—		43,243	—	26,407	69,650
Balance, June 30, 2026	85,301,728		$9		—		$—		$437,238		$9,730	$(32,722)	$—	$414,255
Balance, December 31, 2024	22,036,015	$2		64,189,434	$7		$93,903		$(55,127)		$(6,011)	$201,439	$234,213
Exchange of Class V shares	4,989,892	1		(4,989,892)	(1)	11,082	2,162	—	(13,244)	—
Issuance of common stock under equity incentive plan	1,077,313	—	—	—	—	—	—	—	—
Issuance of common stock under employee stock purchase plan	30,289	—	—	—	91	—	—	—	91
Stock-based compensation	—	—	—	—	6,352	—	—	—	6,352
Exercise of warrants	275	—	—	—	4	—	—	—	4
Exercise of stock options	400	—	—	—	1	—	—	—	1
Tax withholding on vesting of restricted stock units	(265,929)	—	—	—	(2,469)	—	—	—	(2,469)
Common stock dividend ($0.25 per share)	—	—	—	—	—	(6,414)	—	—	(6,414)
Member distributions	—	—	—	—	—	—	—	(47,863)	(47,863)
Tax receivable agreement	—	—	—	—	(9,433)	—	—	—	(9,433)
Deferred tax asset	—	—	—	—	11,353	—	—	—	11,353
Net (loss) income	—	—	—	—	—	(32,152)	—	64,022	31,870
Balance, June 30, 2025	27,868,255		$3		59,199,542		$6		$110,884		$(91,531)	$(6,011)	$204,354	$217,705
See notes to consolidated financial statements.

ContentsView on SEC.gov

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