Income Opportunity Realty Investors, Inc. (IOR) Balance Sheet
IOR balance sheet, 2025
December 31, 2025 · U.S. dollars$125.9M assets = $0 liabilities + $125.9M equity
Both columns are drawn to the same scale: what IOR owns equals what it owes plus shareholders’ equity. Hover a block for its value.
IOR financial health
Descriptive bands, not a rating. Fiscal 2025.
IOR balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $86.4M2016 | $125.9M2025 | +4.3%/yr | |
| Total liabilities | $23,0002016 | $02025 | −100.0% | |
| Shareholders’ equity | $86.4M2016 | $125.9M2025 | +4.3%/yr | |
| Cash & short-term investments | $1,0002016 | $6,0002025 | +22.0%/yr | |
| Total debt | $2.3M2016 | $02025 | −100.0% | |
| Net cash (debt) | −$2.3M2016 | $6,0002025 | +$2.3M | |
| Working capital | $37.7M2016 | $106.9M2023 | +$69.2M | |
| Book value per share | $20.722016 | $30.972025 | +4.6%/yr | |
| Debt / equity | 0.032016 | 0.002025 | −0.03 | |
| Shares outstanding | 4.2M2016 | 4.1M2025 | −0.3%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
IOR assets
IOR liabilities and equity
IOR debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
IOR balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $6,000 | $9,000 | $71,000 | $6,000 | $2,000 | $12,000 | $5,000 | $4,000 | $2,000 | $1,000 |
| Cash & equivalents | $6,000 | $9,000 | $71,000 | $6,000 | $2,000 | $12,000 | $5,000 | $4,000 | $2,000 | $1,000 |
| Short-term investments | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Receivables | $244,000 | $110.8M | $293,000 | $100.8M | $96.9M | $91.3M | $100.3M | $96.1M | $63.7M | $37.8M |
| Inventory | $0 | $0 | −$106.5M | −$100.1M | −$96.3M | $0 | $0 | −$96.1M | −$87.9M | −$86.4M |
| Other current assets | $114.6M | $0 | $213.1M | $100.1M | $96.3M | $0 | $0 | $96.1M | $87.9M | $86.4M |
| Total current assets | $114.8M | $110.8M | $106.9M | $100.8M | $96.9M | $91.3M | $100.3M | $96.1M | $63.7M | $37.8M |
| Property, plant & equipment (net) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $22.7M | $22.7M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $11.2M | $0 | $13.9M | $0 | $0 | $0 | $0 |
| Other non-current assets | $11.1M | $11.1M | $11.2M | $0 | $11.2M | $0 | $0 | $0 | $1.5M | $25.9M |
| Total assets | $125.9M | $121.9M | $118.1M | $112.0M | $108.1M | $104.5M | $100.3M | $96.1M | $87.9M | $86.4M |
| Liabilities | ||||||||||
| Accounts payable | — | — | $0 | $4,000 | $12,000 | $12,000 | $14,000 | $26,000 | $10,000 | $23,000 |
| Short-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | — | — | $0 | $4,000 | $12,000 | $12,000 | $14,000 | $26,000 | $10,000 | $23,000 |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Other long-term liabilities | — | — | $0 | $4,000 | $12,000 | $12,000 | $14,000 | $0 | $0 | $0 |
| Total liabilities | $0 | $0 | $0 | $4,000 | $12,000 | $12,000 | $14,000 | $26,000 | $10,000 | $23,000 |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 |
| Retained earnings (deficit) | $65.7M | $61.7M | $57.0M | $50.0M | $46.1M | $42.5M | $38.3M | $34.1M | $25.9M | $24.4M |
| Treasury stock | — | — | — | −$39,000 | −$39,000 | −$39,000 | −$39,000 | −$39,000 | −$39,000 | −$39,000 |
| Accumulated other comprehensive income | — | — | $0 | $0 | $0 | $0 | $0 | $96.1M | $87.9M | $86.4M |
| Minority interest | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Total shareholders' equity | $125.9M | $121.9M | $118.1M | $112.0M | $108.1M | $104.5M | $100.2M | $96.1M | $87.9M | $86.4M |
| Key figures | ||||||||||
| Total debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1.5M | $2.3M |
| Net cash (debt) | $6,000 | $9,000 | $71,000 | $6,000 | $2,000 | $12,000 | $5,000 | $4,000 | −$1.5M | −$2.3M |
| Working capital | — | — | $106.9M | $100.8M | $96.9M | $91.3M | $100.2M | $96.1M | $63.7M | $37.7M |
| Tangible book value | $125.9M | $121.9M | $118.1M | $112.0M | $108.1M | $104.5M | $100.2M | $96.1M | $87.9M | $86.4M |
| Book value per share | $30.97 | $29.88 | $28.36 | $26.87 | $25.92 | $25.06 | $24.02 | $23.06 | $21.09 | $20.72 |
| Shares outstanding | 4.1M | 4.1M | 4.2M | 4.2M | 4.2M | 4.2M | 4.2M | 4.2M | 4.2M | 4.2M |
| Current ratio | — | — | — | 25,204.00 | 8,074.42 | 7,611.83 | 7,161.14 | 3,697.04 | 6,366.30 | 1,642.13 |
| Quick ratio | — | — | — | 25,204.00 | 8,074.42 | 7,611.83 | 7,161.14 | 3,697.04 | 6,366.30 | 1,642.13 |
| Debt / equity | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 | 0.03 |
| Equity / assets | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $29,000 | $4,000 | $6,000 | $6,000 | $111,000 | $156,000 | $9,000 | $14,000 | $16,000 | $36,000 | $71,000 | $12,000 |
| Cash & equivalents | $29,000 | $4,000 | $6,000 | $6,000 | $111,000 | $156,000 | $9,000 | $14,000 | $16,000 | $36,000 | $71,000 | $12,000 |
| Receivables | $116.6M | $154,000 | $114.8M | $113.9M | $112.7M | $111.6M | $110.8M | $109.7M | $108.6M | $107.5M | $293,000 | $105.3M |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | −$108.3M | $0 | −$106,834 | −$104.8M |
| Other current assets | $0 | $115.8M | $0 | $0 | $0 | $0 | $0 | $0 | $108.3M | $0 | $106.6M | $104.8M |
| Total current assets | $116.7M | $116.0M | $114.8M | $113.9M | $112.8M | $111.8M | $110.8M | $109.7M | $108.7M | $107.5M | $106.9M | $105.3M |
| Property, plant & equipment (net) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $11.0M | $11.0M | $11.1M | $11.1M | $11.1M | $11.1M | $11.1M | $11.1M | $11.2M | $11.2M | $11.2M | $11.2M |
| Total assets | $127.6M | $126.9M | $125.9M | $124.9M | $123.9M | $122.9M | $121.9M | $120.8M | $119.8M | $118.7M | $118.1M | $116.5M |
| Liabilities | ||||||||||||
| Accounts payable | $4,000 | $4,000 | — | $4,000 | $2,000 | $5,000 | — | $3,000 | — | $3,000 | $0 | $1,000 |
| Short-term debt | — | — | $0 | $0 | $0 | $0 | $0 | $0 | — | — | — | — |
| Total current liabilities | $4,000 | $4,000 | — | $4,000 | $2,000 | $5,000 | — | $3,000 | — | $3,000 | $0 | $1,000 |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | — | $4,000 | $0 | $0 | — | $0 | — | $3,000 | $0 | $1,000 |
| Total liabilities | $4,000 | $4,000 | $0 | $4,000 | $2,000 | $5,000 | $0 | $3,000 | $0 | $3,000 | $0 | $1,000 |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 | $42,000 |
| Retained earnings (deficit) | $67.4M | $66.7M | $65.7M | $64.7M | $63.7M | $62.7M | $61.7M | $60.6M | $59.4M | $58.2M | $57.0M | $54.6M |
| Accumulated other comprehensive income | — | — | — | — | — | — | — | — | $0 | $0 | $0 | $0 |
| Total shareholders' equity | $127.6M | $126.9M | $125.9M | $124.9M | $123.9M | $122.9M | $121.9M | $120.8M | $119.8M | $118.7M | $118.1M | $116.5M |
| Key figures | ||||||||||||
| Total debt | — | — | $0 | $0 | $0 | $0 | $0 | $0 | — | — | — | — |
| Net cash (debt) | — | — | $6,000 | $6,000 | $111,000 | $156,000 | $9,000 | $14,000 | — | — | — | — |
| Working capital | $116.7M | $116.0M | — | $113.9M | $112.8M | $111.8M | — | $109.7M | — | $107.5M | $106.9M | $105.3M |
| Tangible book value | $127.6M | $126.9M | $125.9M | $124.9M | $123.9M | $122.9M | $121.9M | $120.8M | $119.8M | $118.7M | $118.1M | $116.5M |
| Book value per share | $31.39 | $31.22 | $30.97 | $30.73 | $30.47 | $30.23 | $29.96 | $29.68 | $29.18 | $28.89 | $28.64 | $27.95 |
| Shares outstanding | 4.1M | 4.1M | 4.1M | 4.1M | 4.1M | 4.1M | 4.1M | 4.1M | 4.1M | 4.1M | 4.1M | 4.2M |
| Current ratio | 29,169.00 | 28,992.75 | — | 28,468.25 | 56,383.00 | 22,355.00 | — | 36,557.00 | — | 35,833.00 | — | 105,340.00 |
| Quick ratio | 29,169.00 | 39.50 | — | 28,468.25 | 56,383.00 | 22,355.00 | — | 36,557.00 | — | 35,833.00 | — | 105,340.00 |
| Debt / equity | — | — | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | — | — | — | — |
| Equity / assets | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 12, 2026); data from EODHD.
IOR financial position
At the end of fiscal 2025 (December 31, 2025), Income Opportunity Realty Investors had total assets of $125.9 million (up 3.3% from a year earlier), total liabilities of $0 and shareholders' equity of $125.9 million. It held $0.0 million in cash and short-term investments against $0 of debt, a net cash position of $0.0 million. In the latest quarter (ended June 30, 2026) total assets were $127.6 million and equity $127.6 million.
Related: IOR income statement, IOR cash flow statement, IOR key metrics. See the IOR stock overview for the latest quote and news.
IOR balance sheet FAQ
What are Income Opportunity Realty Investors's total assets?
Income Opportunity Realty Investors reported total assets of $125.9 million at the end of fiscal 2025 (December 31, 2025), compared with $121.9 million a year earlier.
How much debt does Income Opportunity Realty Investors have?
Income Opportunity Realty Investors had $0 of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.00.
How much cash does Income Opportunity Realty Investors have?
Income Opportunity Realty Investors held $0.0 million in cash and short-term investments at the end of fiscal 2025; with $0 of debt that is net cash of $0.0 million.
What is Income Opportunity Realty Investors's book value?
Income Opportunity Realty Investors's shareholders' equity (book value) was $125.9 million at the end of fiscal 2025, or $30.97 per share.