---
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"
generated_at: "2026-05-31T11:32:10.958364+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Income Opportunity Realty Q2 net income down 37% to $1.2M; EPS $0.28 vs $0.44

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- 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/949961/000199937124009776/0001999371-24-009776-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/949961/000199937124009776/ior-8k_080824.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001999371-24-009776
- JSON: https://secwatch.observer/filing/0001999371-24-009776.json
- Plain text: https://secwatch.observer/filing/0001999371-24-009776.txt

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