v3.26.3
Segment Reporting (Tables)
 9 Months Ended
Sep. 30, 2026
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information
The following table presents selected financial information for the three and nine months ended September 30, 2026 and 2025 (in thousands):

Three Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Total revenue$149,230 $155,089 $446,281 $437,800 
Charge-offs, net(59,775)(54,385)(181,536)(148,406)
Net change in fair value3,299 3,853 1,478 6,219 
Change in fair value of finance receivables(56,476)(50,532)(180,058)(142,187)
Net revenue92,754 104,557 266,223 295,613 
Expenses:
Salaries and employee benefits12,718 14,513 43,266 46,045 
Direct marketing costs13,044 14,514 34,832 36,692 
Professional fees7,538 6,100 28,415 15,091 
Interest expense and amortized debt issuance costs8,659 10,079 25,294 29,965 
Technology costs3,934 3,131 10,788 9,474 
Payment processing fees1,675 1,712 4,967 4,869 
Depreciation and amortization1,945 1,133 4,045 4,395 
Occupancy985 1,030 2,843 3,099 
General, administrative and other5,212 3,900 15,012 10,238 
Total expenses55,710 56,112 169,462 159,868 
Income from operations37,044 48,445 96,761 135,745 
Other income (expense):
Change in fair value of warrant liabilities2,842 31,688 24,338 (23,223)
Income from equity method investment774 1,365 2,707 3,562 
Other income86 82 405 241 
Income before income taxes40,746 81,580 124,211 116,325 
Income tax expense6,267 5,647 20,082 8,522 
Net income34,479 75,933 104,129 107,803 
Less: net income attributable to noncontrolling interest— 34,298 26,407 98,320 
Net income attributable to OppFi Inc.$34,479 $41,635 $77,722 $9,483