v3.26.1
Earnings (Loss) Per Common Share (Tables)
 6 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
Schedule of Computation of Basic and Diluted Earnings (Loss) Per Share
The following table sets forth the computation of basic and diluted earnings (loss) per common share for the three and six months ended June 30, 2026 and 2025 (in thousands, except share and per share data):

Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Numerator:
Net income (loss) attributable to OppFi Inc.$14,842 $(20,780)$43,243 $(32,152)
Net income (loss) available to Class A common stockholders - Basic14,842 (20,780)43,243 (32,152)
Net income attributable to noncontrolling interest770 — 26,407 — 
Income tax expense(185)— (6,334)— 
Net income (loss) available to Class A common stockholders - Diluted$15,427 $(20,780)$63,316 $(32,152)
Denominator:
Weighted-average Class A common stock outstanding - Basic67,512,878 26,610,330 47,371,349 25,158,196 
Effect of dilutive securities:
Stock options149,880 — 151,262 — 
Restricted stock units513,835 — 535,209 — 
Performance stock units3,267 — 8,131 — 
Warrants— — — — 
Employee stock purchase plan— — — — 
Retained OppFi Units(1)
17,857,291 — 38,051,607 — 
Dilutive potential common shares18,524,273 — 38,746,209 — 
Weighted-average units outstanding - diluted86,037,151 26,610,330 86,117,558 25,158,196 
Earnings (loss) per common share:
Basic$0.22 $(0.78)$0.91 $(1.28)
Diluted$0.18 $(0.78)$0.74 $(1.28)
(1) As a result of the Corporate Simplification, all outstanding Retained OppFi Units were exchanged for shares of Class A Common Stock on a one-for-one basis.
Schedule of Securities Excluded from Calculation of Diluted Earnings Per Share
The following table presents securities that have been excluded from the calculation of diluted earnings per share as their effect would have been anti-dilutive for the three and six months ended June 30, 2026 and 2025:

Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Public Warrants14,024,758 13,352,042 14,024,758 13,352,142 
$11.50 Exercise Price Warrants401,804 1,074,620 401,804 1,074,620 
$15 Exercise Price Warrants912,500 912,500 912,500 912,500 
Stock options1,841,792 1,841,792 1,841,792 1,841,992 
Restricted stock units1,792,496 2,340,376 1,656,774 1,990,269 
Performance stock units— 40,011 4,820 45,196 
Employee stock purchase plan units9,798 8,788 9,871 9,433 
Noncontrolling interest - Retained OppFi Units(1)
— 60,251,993 — 61,470,613 
Potential common stock18,983,148 79,822,122 18,852,319 80,696,765 
(1) As a result of the Corporate Simplification, all outstanding Retained OppFi Units were exchanged for shares of Class A Common Stock on a one-for-one basis.