---
schema_version: "secwatch.filing_event.v1"
accession: "0001999371-25-010790"
form_type: "8-K"
ticker: "IOR"
cik: "0000949961"
company_name: "INCOME OPPORTUNITY REALTY INVESTORS INC /TX/"
filed_at: "2025-08-07T23:59:59+00:00"
generated_at: "2026-05-17T18:47:09.969919+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 $1.0M, EPS $0.24 vs $0.28

## Summary
- Net income attributable to common shares: $1.0M ($0.24 diluted EPS) vs $1.2M ($0.28) in Q2 2024.
- Revenue decline driven by lower interest income; no other segments reported.
- No forward guidance or dividend change disclosed in the press release.

## SEC filing metadata
- accession: 0001999371-25-010790
- form_type: 8-K
- ticker: IOR
- cik: 0000949961
- company_name: INCOME OPPORTUNITY REALTY INVESTORS INC /TX/
- filed_at: 2025-08-07T23:59:59+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/949961/000199937125010790/0001999371-25-010790-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/949961/000199937125010790/ior-8k_080725.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001999371-25-010790
- JSON: https://secwatch.observer/filing/0001999371-25-010790.json
- Plain text: https://secwatch.observer/filing/0001999371-25-010790.txt

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