v3.26.3
Earnings Per Common Share
 9 Months Ended
Sep. 30, 2026
Earnings Per Share [Abstract]  
Earnings Per Common Share Earnings Per Common Share
The following table sets forth the computation of basic and diluted earnings per common share for the three and nine months ended September 30, 2026 and 2025 (in thousands, except share and per share data):
Three Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Numerator:
Net income attributable to OppFi Inc.$34,479 $41,635 $77,722 $9,483 
Net income available to Class A common stockholders - Basic34,479 41,635 77,722 9,483 
Net income attributable to noncontrolling interest (1)
— 34,298 26,407 — 
Income tax expense— (8,046)(6,334)— 
Net income available to Class A common stockholders - Diluted$34,479 $67,887 $97,795 $9,483 
Denominator:
Weighted-average Class A common stock outstanding - Basic85,066,885 28,163,404 60,027,387 26,168,321 
Effect of dilutive securities:
Stock options143,713 218,986 148,746 — 
Restricted stock units361,279 969,852 477,232 — 
Performance stock units— 31,906 5,421 — 
Warrants— — — — 
Employee stock purchase plan— — — — 
Retained OppFi Units(2)
— 58,852,443 25,275,155 — 
Dilutive potential common shares504,992 60,073,187 25,906,554 — 
Weighted-average units outstanding - diluted85,571,877 88,236,591 85,933,941 26,168,321 
Earnings per common share:
Basic$0.41 $1.48 $1.29 $0.36 
Diluted$0.40 $0.77 $1.14 $0.36 
(1) As a result of the Corporate Simplification, OppFi-LLC is a direct, wholly owned subsidiary of OppFi; therefore, OppFi-LLC has no further noncontrolling interest
(2) 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.

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 nine months ended September 30, 2026 and 2025:
Three Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Public Warrants(1)
— 13,352,042 — 13,352,109 
$11.50 Exercise Price Warrants(1)
— 1,074,620 — 1,074,620 
$15 Exercise Price Warrants912,500 912,500 912,500 912,500 
Stock options1,841,792 1,841,792 1,841,792 1,841,925 
Restricted stock units1,535,613 2,065,080 1,616,387 2,015,206 
Performance stock units— 29,644 — 40,012 
Employee stock purchase plan units11,770 6,294 10,504 8,386 
Retained OppFi Units(2)
— — — 60,590,252 
Potential common stock4,301,675 19,281,972 4,381,183 79,835,010 
(1) Redeemable warrants exercisable for OppFi’s Class A Common Stock at $11.50 per share expired pursuant to their contractual terms on July 20, 2026.
(2) 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.