v3.26.3
Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands
Sep. 30, 2026
Dec. 31, 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:    
Accounts payable [1] 771 2,773
Accrued expenses [1] 36,635 43,398
Tax receivable agreement liability 0 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) 0 0
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 0 250,392
Total stockholders’ equity 443,323 308,876
Total liabilities and stockholders’ equity 842,400 754,090
Variable Interest Entity, Primary Beneficiary    
Assets    
Cash 0 242
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:    
Accrued expenses 3,422 3,373
Senior debt 349,639 321,353
Total liabilities 353,061 324,726
Class A Common Stock    
Stockholders’ equity:    
Common stock, value, issued 9 3
Class B Common Stock    
Stockholders’ equity:    
Common stock, value, issued 0 0
Class V Voting Stock    
Stockholders’ equity:    
Common stock, value, issued $ 0 $ 6
[1]
(1) Includes amounts in consolidated variable interest entities (“VIEs”) presented separately in the table below.