---
schema_version: "secwatch.filing_event.v1"
accession: "0001387131-23-009610"
form_type: "8-K"
ticker: "IOR"
cik: "0000949961"
company_name: "INCOME OPPORTUNITY REALTY INVESTORS INC /TX/"
filed_at: "2023-08-10T23:59:59+00:00"
generated_at: "2026-06-11T21:05:28.869156+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# IOR reports Q2 net income $1.8M, EPS $0.44, up from $0.20

## Summary
- Net income of $1.8M ($0.44 diluted EPS) vs $0.8M ($0.20 EPS) in Q2 2022
- Interest income from related parties rose to $2.8M from $1.4M YoY, driving earnings growth
- Net operating loss improved to $0.5M from $0.3M, but offset by interest income
- Advisory fee to related party increased to $380k from $273k; G&A was $76k vs $68k

## SEC filing metadata
- accession: 0001387131-23-009610
- form_type: 8-K
- ticker: IOR
- cik: 0000949961
- company_name: INCOME OPPORTUNITY REALTY INVESTORS INC /TX/
- filed_at: 2023-08-10T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/949961/000138713123009610/0001387131-23-009610-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/949961/000138713123009610/ior-8k_081023.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001387131-23-009610
- JSON: https://secwatch.observer/filing/0001387131-23-009610.json
- Plain text: https://secwatch.observer/filing/0001387131-23-009610.txt

## Key facts
- Earnings Releases
  INCOME OPPORTUNITY REALTY INVESTORS INC /TX/ reported the quarter ended June 30, 2023 results: net income $1.8 million, EPS $0.44 per diluted share.
  - Period: the quarter ended June 30, 2023
  - Net income: $1.8 million
  - EPS: $0.44 per diluted share
  - Result: reported results
  source text: On August 10, 2023, Income Opportunity Realty Investors, Inc. (“IOR” or the “Company”) announced its operational results for the quarter ended June 30, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/949961/000138713123009610/0001387131-23-009610-index.htm

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