Income Opportunity Realty Investors, Inc. (IOR) Cash Flow Statement
Where IOR’s cash came from and went, 2025
December 31, 2025 · U.S. dollars- Cash from operations
- −$77,000 −110.8% vs 2024
- Capital expenditures
- $0 0.0% of revenue
- Free cash flow
- −$77,000 −1.4% margin
- Returned to shareholders
- —
- Change in cash
- −$3,000 cash at year-end $6,000
Drawn to scale: where the cash came from and how it was used. Hover for values.
IOR operating cash flow, capex and free cash flow
IOR cash flow trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Operating cash flow | $3.5M2016 | −$77,0002025 | — | |
| Capital expenditures | $02016 | $02025 | — | |
| Free cash flow | $3.5M2016 | −$77,0002025 | — | |
| Free cash flow margin | 76.9%2016 | −1.4%2025 | −78.3 pts | |
| Operating cash flow / net income | 1.662016 | −0.022025 | −1.68 | |
| Dividends paid | $02016 | $02018 | — | |
| Share buybacks (net) | $02016 | $02025 | — | |
| Capex / revenue | 0.0%2016 | 0.0%2025 | 0.0 pts |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
IOR cash flow by activity
IOR net income vs operating cash flow
Operating cash flow above net income usually means earnings are backed by cash (depreciation and stock-based pay are non-cash expenses).
IOR cash flow statement
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||
| Net income | $4.0M | $4.7M | $7.0M | $3.9M | $3.6M | $4.2M | $4.1M | $8.2M | $1.5M | $2.1M |
| Depreciation & amortization | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Change in working capital | −$4.1M | −$3.9M | −$6.0M | −$3.9M | −$5.6M | $98,000 | −$12,000 | $741,000 | $1.3M | $1.4M |
| Other non-cash items | $0 | $0 | $0 | $0 | −$1.0M | $0 | $0 | −$7.3M | $0 | $0 |
| Cash from operating activities | −$77,000 | $713,000 | $973,000 | $4,000 | −$3.0M | $4.3M | $4.1M | $1.6M | $2.8M | $3.5M |
| Investing activities | ||||||||||
| Capital expenditures | $0 | $0 | $0 | $0 | $0 | $0 | $0 | −$22.6M | $0 | $0 |
| Investments (net) | — | $27,000 | $0 | $0 | $3.0M | −$4.3M | −$4.1M | −$1.6M | −$2.8M | −$3.5M |
| Acquisitions & other investing | $74,000 | $0 | — | $3.0M | $0 | $0 | $0 | $22.6M | $0 | $0 |
| Cash from investing activities | $74,000 | $27,000 | — | $3.0M | $3.0M | −$4.3M | −$4.1M | −$1.6M | −$2.8M | −$3.5M |
| Financing activities | ||||||||||
| Dividends paid | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Share repurchases & issuance (net) | $0 | −$802,000 | −$908,000 | $0 | $0 | — | — | $0 | $0 | $0 |
| Net borrowing (repayment) | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Shares issued | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other financing | $0 | $0 | $0 | $0 | $0 | — | — | $0 | $0 | −$10.2M |
| Cash from financing activities | $0 | −$802,000 | −$908,000 | $0 | $0 | — | — | $0 | $0 | −$10.2M |
| Summary | ||||||||||
| Net change in cash | −$3,000 | −$62,000 | $65,000 | $4,000 | −$10,000 | $7,000 | $1,000 | $2,000 | $1,000 | −$1,000 |
| Cash at end of period | $6,000 | $9,000 | $71,000 | $6,000 | $2,000 | $12,000 | $5,000 | $4,000 | $2,000 | $1,000 |
| Free cash flow | −$77,000 | $713,000 | $973,000 | $4,000 | −$3.0M | $4.3M | $4.1M | $24.2M | $2.8M | $3.5M |
| Free cash flow margin | −1.4% | 11.3% | 9.7% | 0.1% | −60.2% | 561,458.3% | 60.7% | 495.5% | 65.7% | 76.9% |
| Capex / revenue | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 462.1% | 0.0% | 0.0% |
| Operating cash flow / net income | −0.02 | 0.15 | 0.14 | 0.00 | −0.83 | 1.02 | 1.00 | 0.20 | 1.85 | 1.66 |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||
| Net income | $705,000 | $1.0M | $976,000 | $1.0M | $994,000 | $989,000 | $1.1M | $1.2M | $1.2M | $1.2M | $2.5M | $1.6M |
| Change in working capital | $1.1M | −$1.1M | −$976,000 | −$1.2M | −$1.0M | −$847,000 | −$1.1M | $1.8M | −$1.2M | −$626,000 | −$1.5M | −$1.6M |
| Other non-cash items | −$1.8M | $0 | −$77,000 | $1 | −$3,000 | $5,000 | $0 | −$2.8M | $0 | $0 | $0 | $0 |
| Cash from operating activities | $25,000 | −$114,000 | −$77,000 | −$179,000 | −$45,000 | $147,000 | −$5,000 | $186,000 | −$20,000 | $552,000 | $967,000 | $10,000 |
| Investing activities | ||||||||||||
| Capital expenditures | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Investments (net) | — | — | — | — | — | — | $0 | — | — | — | — | — |
| Acquisitions & other investing | — | $112,000 | $74,000 | $74,000 | — | — | $27,000 | $27,000 | — | — | — | — |
| Cash from investing activities | — | $112,000 | $74,000 | $74,000 | — | — | $27,000 | $27,000 | — | — | — | — |
| Financing activities | ||||||||||||
| Share repurchases & issuance (net) | — | — | $0 | $0 | $0 | $0 | $802,000 | −$215,000 | $0 | −$587,000 | −$908,000 | $0 |
| Shares issued | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other financing | — | — | $0 | $0 | $0 | $0 | −$1.6M | $0 | $0 | $0 | $0 | $0 |
| Cash from financing activities | — | — | $0 | $0 | $0 | $0 | −$802,000 | −$215,000 | $0 | −$587,000 | −$908,000 | $0 |
| Summary | ||||||||||||
| Net change in cash | $25,000 | −$2,000 | −$3,000 | −$105,000 | −$45,000 | $147,000 | −$5,000 | −$2,000 | −$20,000 | −$35,000 | $59,000 | $10,000 |
| Cash at end of period | $29,000 | $4,000 | $6,000 | $6,000 | $111,000 | $156,000 | $9,000 | $14,000 | $16,000 | $36,000 | $71,000 | $12,000 |
| Free cash flow | $25,000 | −$114,000 | $0 | −$179,000 | −$45,000 | $147,000 | −$5,000 | $186,000 | −$20,000 | $552,000 | $967,000 | $10,000 |
| Free cash flow margin | 2.5% | −8.3% | 0.0% | −12.8% | −3.3% | 10.9% | −0.3% | 11.5% | −1.3% | 34.8% | 33.2% | 0.4% |
| Capex / revenue | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
| Operating cash flow / net income | 0.04 | −0.11 | −0.08 | −0.17 | −0.05 | 0.15 | −0.00 | 0.16 | −0.02 | 0.47 | 0.39 | 0.01 |
Negative numbers are cash paid out. Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported; data from EODHD.
IOR cash generation
In fiscal 2025 (ended December 31, 2025), Income Opportunity Realty Investors generated -$0.1 million of cash from operations (down 110.8%) and spent $0 on capital expenditures, leaving free cash flow of -$0.1 million, −1.4% of revenue. Cash and equivalents fell by $0.0 million over the year.
Related: IOR income statement, IOR balance sheet. See the IOR stock overview for the latest quote and news.
IOR cash flow FAQ
What is Income Opportunity Realty Investors's free cash flow?
Income Opportunity Realty Investors's free cash flow was -$0.1 million in fiscal 2025: -$0.1 million of operating cash flow minus $0 of capital expenditures It was $0.7 million a year earlier..
How much cash does Income Opportunity Realty Investors generate from operations?
Income Opportunity Realty Investors generated -$0.1 million of cash from operating activities in fiscal 2025, −0.02 times its net income of $4.0 million.