{"schema_version":"secwatch.filing_event.v1","accession":"0001387131-23-006386","form_type":"8-K","ticker":"IOR","cik":"0000949961","company_name":"INCOME OPPORTUNITY REALTY INVESTORS INC /TX/","filed_at":"2023-05-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.973367+00:00","generated_at":"2026-06-15T05:39:13.615259+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"IOR Q1 net income $1.1M ($0.25/diluted) up from $0.6M ($0.15) YoY","bullets":["Net income attributable to common shares $1.1M ($0.25 per diluted share) vs. $0.6M ($0.15) in Q1 2022.","Increase driven by higher interest income from related parties: $1.866M vs $1.252M on rising rates.","Operating loss widened to $537K from $460K on higher G&A and advisory fees.","No other income; income tax provision $279K vs $166K; weighted shares unchanged at 4,168,414.","Net income increased 68% YoY despite a 17% rise in total operating expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0001387131-23-006386","json":"https://secwatch.observer/filing/0001387131-23-006386.json","markdown":"https://secwatch.observer/filing/0001387131-23-006386.md","text":"https://secwatch.observer/filing/0001387131-23-006386.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/949961/000138713123006386/0001387131-23-006386-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/949961/000138713123006386/ior-8k_051123.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T05:39:13.615259+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"2b37204ebde16792aaa53a43c484288bf0ab2398","claim":"INCOME OPPORTUNITY REALTY INVESTORS INC /TX/ reported the quarter ended March 31, 2023 results: net income $1.1 million, EPS $0.25 per diluted share.","evidence_excerpt":"For the three months ended March 31, 2023, we reported net income attributable to common shares of $1.1 million or $0.25 per diluted share compared to a net income of $0.6 million or $0.15 per share for the same period in 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/949961/000138713123006386/0001387131-23-006386-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2023"},{"label":"Net income","value":"$1.1 million"},{"label":"EPS","value":"$0.25 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}