---
schema_version: "secwatch.filing_event.v1"
accession: "0001010549-21-000188"
form_type: "8-K"
ticker: "IOR"
cik: "0000949961"
company_name: "INCOME OPPORTUNITY REALTY INVESTORS INC /TX/"
filed_at: "2021-08-18T23:59:59+00:00"
generated_at: "2026-06-29T09:25:20.454466+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Income Opportunity Realty Q2 net income falls to $819k from $1.27M YoY

## Summary
- Net income $819k ($0.20 diluted EPS) vs $1.265M ($0.30) in Q2 2020, down 35%.
- Total other income $1.393M, down from $2.032M due to $162k other income vs $742k prior-year tax increment reimbursement.
- Interest income from related parties $1.231M, slightly below $1.29M a year ago; no operating revenue.
- G&A expenses $100k ($128k in 2020); advisory fee $201k ($191k); net income fee $55k ($112k).

## SEC filing metadata
- accession: 0001010549-21-000188
- form_type: 8-K
- ticker: IOR
- cik: 0000949961
- company_name: INCOME OPPORTUNITY REALTY INVESTORS INC /TX/
- filed_at: 2021-08-18T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/949961/000101054921000188/0001010549-21-000188-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/949961/000101054921000188/income8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001010549-21-000188
- JSON: https://secwatch.observer/filing/0001010549-21-000188.json
- Plain text: https://secwatch.observer/filing/0001010549-21-000188.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.