---
schema_version: "secwatch.filing_event.v1"
accession: "0001999371-26-010175"
form_type: "8-K"
ticker: "IOR"
cik: "0000949961"
company_name: "INCOME OPPORTUNITY REALTY INVESTORS INC /TX/"
filed_at: "2026-05-07T23:59:59+00:00"
generated_at: "2026-05-14T22:25:45.482370+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "medium"
source: SEC EDGAR
---

# Income Opportunity Realty Investors Q1 net income flat at $1.0M; EPS $0.25

## Summary
- Net income attributable to common shares $1.0M or $0.25 per diluted share for Q1 2026.
- Prior-year Q1 net income was $1.0M or $0.24 per share; slight increase due to decrease in interest income.
- Press release contains no revenue, segment breakdown, or forward guidance.

## SEC filing metadata
- accession: 0001999371-26-010175
- form_type: 8-K
- ticker: IOR
- cik: 0000949961
- company_name: INCOME OPPORTUNITY REALTY INVESTORS INC /TX/
- filed_at: 2026-05-07T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: medium
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/949961/000199937126010175/0001999371-26-010175-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/949961/000199937126010175/ior-8k_050726.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001999371-26-010175
- JSON: https://secwatch.observer/filing/0001999371-26-010175.json
- Plain text: https://secwatch.observer/filing/0001999371-26-010175.txt

## Source-grounded claims
- claim_id: 6a8af0b49b8f4e699ef29cc57148343deb5533fe
  claim: INCOME OPPORTUNITY REALTY INVESTORS INC /TX/ reported the quarter ended March 31, 2026 results: net income $1.0 million, EPS $0.25 per diluted share.
  evidence_excerpt: is reporting its results of operations for the quarter ended March 31, 2026. For the three months ended March 31, 2026, we reported net income attributable to common shares of $1.0 million or $0.25 per diluted share compared to a net income of $1.0 million or $0.24 per share for the same period in 2025. The slight increase in net income is attributable to
  evidence_url: https://www.sec.gov/Archives/edgar/data/949961/000199937126010175/0001999371-26-010175-index.htm

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