OppFi Inc.

For the period ended Sep 30, 2026. Filed Nov 5, 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.

Sep 30, 2026 · Filed Nov 5, 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)

	September 30,	December 31,
	2026	2025
Assets
Cash(1)	$102,691	$49,451
Restricted cash(1)	37,982	43,812
Total cash and restricted cash	140,673	93,263
Finance receivables at fair value(1)	518,884	546,236
Equity method investment	20,348	19,076
Debt issuance costs, net(1)	3,399	5,034
Property, equipment and software, net	37,140	27,628
Operating lease right-of-use assets	7,589	8,834
Deferred tax asset	99,297	32,647
Other assets(1)	15,070	21,372
Total assets	$842,400	$754,090
Liabilities and stockholders’ equity
Liabilities:
Accounts payable	$771	$2,773
Accrued expenses(1)	36,635	43,398
Tax receivable agreement liability	—	39,811
Operating lease liabilities	9,915	11,424
Senior debt(1)	349,639	321,353
Warrant liabilities	2,117	26,455
Total liabilities	399,077	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 September 30, 2026 and December 31, 2025)	—	—
Class A common stock, $0.0001 par value (379,000,000 shares authorized with 89,970,029 shares issued and 84,679,685 shares outstanding as of September 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 September 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 September 30, 2026 and December 31, 2025, respectively)	—	6
Additional paid-in capital	438,577	113,508
Retained earnings (accumulated deficit)	44,209	(33,505)
Treasury stock, at cost (5,290,344 and 3,280,573 shares as of September 30, 2026 and December 31, 2025, respectively)	(39,472)	(21,528)
Total OppFi Inc.’s stockholders’ equity	443,323	58,484
Noncontrolling interest	—	250,392
Total stockholders’ equity	443,323	308,876
Total liabilities and stockholders’ equity	$842,400	$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.
	September 30,	December 31,
	2026	2025
Assets of consolidated VIEs, included in total assets above
Cash	$—	$242
Restricted cash	24,703	30,097
Total cash and restricted cash	24,703	30,339
Finance receivables at fair value	486,273	462,656
Debt issuance costs, net	3,399	5,034
Other assets	26	61
Total assets	$514,401	$498,090
Liabilities of consolidated VIEs, included in total liabilities above
Accrued expenses	$3,422	$3,373
Senior debt	349,639	321,353
Total liabilities	$353,061	$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.