{"schema_version":"secwatch.filing_event.v1","accession":"0001999371-24-009776","form_type":"8-K","ticker":"IOR","cik":"0000949961","company_name":"INCOME OPPORTUNITY REALTY INVESTORS INC /TX/","filed_at":"2024-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.476128+00:00","generated_at":"2026-05-31T11:32:10.958364+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Income Opportunity Realty Q2 net income down 37% to $1.2M; EPS $0.28 vs $0.44","bullets":["Net income of $1.2M ($0.28/diluted share) vs $1.8M ($0.44) in Q2 2023, driven by lower interest income.","Interest income from related parties fell to $1.585M from $2.778M YoY.","General and administrative expenses rose to $93k from $76k; advisory fees dropped sharply to $21k from $380k.","Six-month net income $2.34M ($0.57) vs $2.88M ($0.69) prior year.","Company holds a portfolio of notes receivable; no guidance or dividend changes announced."],"urls":{"canonical":"https://secwatch.observer/filing/0001999371-24-009776","json":"https://secwatch.observer/filing/0001999371-24-009776.json","markdown":"https://secwatch.observer/filing/0001999371-24-009776.md","text":"https://secwatch.observer/filing/0001999371-24-009776.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/949961/000199937124009776/0001999371-24-009776-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/949961/000199937124009776/ior-8k_080824.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T11:32:10.958364+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}